RESOLUTION

A RESOLUTION PROVIDING FOR THE LEVY AND COLLECTION OF A ONE-HALF OF ONE PERCENT ( OF 1%) SALES AND USE TAX BY THE CALCASIEU PARISH SCHOOL BOARD, STATE OF LOUISIANA, FOR A 10-YEAR PERIOD BEGINNING JULY 1, 2025, AND FOR THE LEVY AND COLLECTION OF A ONE-HALF OF ONE PERCENT ( OF 1%) SALES AND USE TAX BY THE CALCASIEU PARISH SCHOOL BOARD, STATE OF LOUISIANA, FOR A 10-YEAR PERIOD BEGINNING OCTOBER 1, 2025, IN ACCORDANCE WITH THE PROVISIONS OF CHAPTER 2-D OF SUBTITLE II, TITLE 47 OF THE LOUISIANA REVISED STATUTES OF 1950, AS IT MAY BE AMENDED.

WHEREAS, pursuant to the provisions of Chapter 2-D of Subtitle II, Title 47 of the Louisiana Revised Statutes of 1950, as it may be amended (the Uniform Local Sales Tax Code), more particularly Section 338.54 of Title 47 of the Louisiana Revised Statutes of 1950, as amended, and Article VI, Section 29 of the Louisiana Constitution of 1974, and the authority granted at a special election held in Calcasieu Parish, Louisiana on December 7, 2024, the Calcasieu Parish School Board, State of Louisiana (the School Board) desires to levy for collection a one-half of one percent ( of 1%) sales and use tax for a 10-year period beginning July 1, 2025 and a one-half of one percent ( of 1%) sales and use tax for a 10-year period beginning October 1, 2025 (collectively, the Taxes), the proceeds of which are to be allocated, distributed, and used by the School Board as set forth in the propositions submitted at the election, a copy of which propositions are attached hereto as Exhibit A and made a part of this resolution as if fully set forth herein;

NOW, THEREFORE, BE IT RESOLVED BY THE CALCASIEU PARISH SCHOOL BOARD, STATE OF LOUISIANA, that:

SECTION 1. School Board Tax. The Taxes in favor of the School Board authorized at a special election held within Calcasieu Parish, Louisiana (the Parish), on December 7, 2024, upon the sale at retail, the use, the lease or rental, the consumption, the distribution and storage for use or consumption, of tangible personal property, and upon the sale of services in the Parish, shall continue to be assessed, imposed, collected, paid and enforced, in the manner and subject to the terms and provisions of Uniform Local Sales Tax Code, the provisions of which are incorporated by reference herein, for the duration of the Taxes as authorized by (i) the electorate of the Parish on December 7, 2024; and (ii) as described in the propositions included in Exhibit A.

Proceeds of the Taxes, described in this Section shall continue to be allocated, distributed and used by the School Board in the manner and for the purposes described and provided for in the propositions approved by the electorate of the Parish on December 7, 2024 and included in Exhibit A attached hereto.

SECTION 2.

Integrated Bracket Schedule Applicable to Collection. The Taxes described in Section 1 shall be collected on the basis of the applicable integrated bracket schedule prescribed by the Collector of Revenue, State of Louisiana, pursuant to Section 304 of Title 47 of the Louisiana Revised Statutes of 1950, as amended (R.S. 47:304). The dealers shall remit to the sales tax collector of the School Board (the Collector) and in compliance with the Uniform Local Sales Tax Code, particularly La. R. S. 47:337.29, the proportionate part of the sales and use taxes collected in the Parish in accordance with said integrated bracket schedule.

SECTION 3.

Vendors Compensation. For the purpose of compensating dealers in accounting for and remitting the Taxes described in this Resolution, each dealer shall be allowed one percent (1%) of the amount of the Taxes due and accounted for and remitted to the Collector in the form of a deduction in submitting his report and/or reports and paying the amount due by the dealer, provided the amount due was not delinquent at the time of payment, and provided the amount of any credit claimed for taxes already paid to a wholesaler shall not be deducted in computing the commission allowed the dealer hereunder.

SECTION 4. Exclusions and Exemptions. The Taxes imposed under this Resolution are subject to specific provisions under La. R.S. 47:305 of the Louisiana State sales and use tax laws and La. R.S. 47:337.9 of the Uniform Local Sales Tax Code. The School Board has not adopted the optional exclusions or exemptions allowed by Louisiana State sales and use tax law and codified under R.S. 47:337.10, nor shall it adopt any exclusions or exemptions which are not allowed as an exclusion or exemption from Louisiana State sales and use tax. Included within the tax base is every transaction, whether sales, use, lease or rental, or service, with no exclusions or exemptions except for those mandated upon political subdivisions by the Constitution or statutes of the State of Louisiana.

SECTION 5. Interest. The interest on the unpaid Taxes provided for by La. R.S. 47:337.69 shall be at the rate of one percent (1%) per month.

SECTION 6. Delinquency Penalty. Penalty on the unpaid Taxes as provided by La. R. S. 47:337.70 shall be five percent (5%) per month.

SECTION 7. Penalty for False or Fraudulent Return. Penalty as provided by La. R.S. 47:337.72 shall be fifty percent (50%) of the Taxes found to be due.

SECTION 8. Negligence Penalty. The penalty provided by La. R.S. 47:337.73 shall be five percent (5%) of the Taxes or deficiencies found to be due, or ten dollars ($10.00), whichever is greater.

SECTION 9. Penalty for Insufficient Funds Check. The penalty provided in La. R.S. 47:337.74 shall be an amount equal to the greater of one percent (1%) of the check or twenty dollars ($20.00).

SECTION 10.

Attorney Fees. The Collector is authorized to employ private counsel to assist in collection of any Taxes, penalties or interest due under this Resolution, or to represent him in any proceeding under this Resolution. If any Taxes, penalties or interest due under this Resolution are referred to an attorney at law for collection, an additional charge of attorney fees, in the amount of ten percent (10%) of the Taxes, penalties and interest due, shall be paid by the tax debtor. Additional provisions applicable to attorney fees, inclusive of prevailing party and waiver of such fees, are included under La. R.S. 47:337.13.1 of the Uniform Local Sales Tax Code.

SECTION 11.

Limits on Interest, Penalty and Attorney Fees. Should interest, penalties or attorney fees herein, or the combined interest, penalties and attorney fees be declared to be in excess of limits provided by other law, including relevant jurisprudence, then the maximum interest, penalties and attorney fees allowed by such other law shall apply.

SECTION 12.

Collector. All sales and use taxes described in this Resolution shall be collected by a Collector as provided by La. R.S. 47:301.(2)(b) which shall mean and include the School Board Sales and Use Tax Department, the entity presently collecting sales and use taxes on behalf of the School Board.

SECTION 13.

Powers of Collector. The Collector is hereby authorized, empowered and directed to carry into effect the provisions of this Resolution, to appoint deputies, assistants or agents to assist in performance of his duties, and in pursuance thereof to make and enforce such rules as he may deem necessary.

SECTION 14.

Disposition of Revenues. All Taxes, revenues, funds, assessments, monies, penalties, fees or other income which may be collected or come into the possession of the Collector under any provision or provisions of this Resolution relating to the Taxes described herein shall be promptly deposited by the Collector for the account of the School Board, provided, however, any amount which is paid under protest or which is subject to litigation may be transferred to a separate account established by the Collector with said fiscal agent pending final determination of the protest or litigation.

Out of the funds on deposit in such special funds, the Collector shall first pay all reasonable and necessary costs and expenses of administering and collecting the Taxes described herein and administering the provisions of this Resolution, as well as various administrative and enforcement procedures. Such costs and expenses shall be reported by the Collector monthly to the School Board.

In compliance with the special election authorizing levy and collection of the Taxes described herein, after all reasonable and necessary costs and expenses of collecting and administration of the Taxes have been paid as provided for above, the remaining balance in such special funds shall be available for appropriation and expenditure by the School Board solely for the purposes designated in the proposition authorizing the levy of the Taxes.

SECTION 15.

Accounting for Funds. All funds or accounts described herein may be separate funds or accounts or may be a separate accounting with a general or sweep fund or account containing monies from multiple sources so long as separate accounting of such monies is maintained.

SECTION 16.

Severability. If any one or more provisions of this Resolution shall for any reason be held to be illegal or invalid, such illegality or invalidity shall not affect any other provision of this Resolution, but this Resolution shall be construed and enforced as if such illegal or invalid provisions had not been contained herein. Any constitutional or statutory provision enacted after the date of this Resolution which validates or makes legal any provision of this Resolution which would not otherwise be valid or legal, shall be deemed to apply to this Resolution.

SECTION 17.

Uniform Local Sales Tax Code is Controlling. If any provision of this Resolution shall be in conflict with the provisions of the Uniform Local Sales Tax Code, the provisions of the Uniform Local Sales Tax Code shall be controlling.

SECTION 18.

Effect Upon Prior Sales Tax Resolutions. With respect to the Taxes, this Resolution shall be considered as additional and supplemental to the Resolutions heretofore adopted by the School Board, to provide the Taxes now authorized to be levied in the Parish shall hereinafter be collected, administered and enforced in the manner provided by the Uniform Local Sales Tax Code and shall not be construed to rescind and repeal any prior resolutions or Resolutions of the School Board relating to levy, allocation, distribution and use of the proceeds of the Tax.

SECTION 19.

Effective Date. The levy of the Taxes shall be effective on July 1, 2025 and October 1, 2025, respectively, as described in Exhibit A.

SECTION 20.

Term. The Taxes shall remain in effect for ten (10) years (July 1, 2025, through June 30, 2035 and October 1, 2025 through September 30, 2035, respectively).

SECTION 21.

Publication and Recordation. A copy of this Resolution shall be duly published in the American Press, the official journal of the Calcasieu Parish School Board, as soon as is reasonably possible. A certified copy of this Resolution shall be recorded in the mortgage records of Calcasieu Parish.

YEAS: 12

NAYS: 0

ABSENT: 3

Abstain: 0

This Resolution having been submitted to a vote, the vote thereon was as indicated above.

THUS DONE, PASSED AND ADOPTED on the 11th day of March, 2025.

/s/ Rev. Desmond

Wallace

REV. DESMOND

WALLACE, President

Calcasieu Parish

School Board

ATTEST:

/s/ Jason Vanmetre

JASON VANMETRE, Secretary

Calcasieu Parish

School Board

(Other business not pertinent to the present excerpt may be found of record in the official minute book.)

Upon motion duly made and unanimously carried, the meeting was adjourned.

/s/ Rev. Desmond Wallace

REV. DESMOND

WALLACE, President

Calcasieu Parish

School Board

ATTEST:

/s/ Jason Vanmetre

JASON VANMETRE, Secretary

Calcasieu Parish

School Board

EXHIBIT A

PARISHWIDE

SCHOOL BOARD PROPOSITIONS

SALES TAX RENEWAL PROPOSITION

NO. 1 OF 2

Shall the Calcasieu Parish School Board, Calcasieu Parish, Louisiana, under the provisions of Article 6, Section 29(B) of the Constitution of 1974 of the State of Louisiana, La. R.S. 47:338.54, and other constitutional and statutory authority supplemental thereto, for a period of ten years beginning July 1, 2025, be authorized to continue to levy and collect, and adopt an ordinance providing for such levy and collection, a tax of one-half of one percent ( of 1%), with collections from the tax estimated to be $35,745,144 for one entire year, upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in Calcasieu Parish, Louisiana, all presently or hereafter defined in La. R.S. 47:301 through La. R.S. 47:317, with the proceeds of the tax to be dedicated exclusively for supplementing the salaries and benefits of teachers and other employees of the Calcasieu Parish School Board?

SALES TAX RENEWAL PROPOSITION NO. 2 OF 2

Shall the Calcasieu Parish School Board, Calcasieu Parish, Louisiana, under the provisions of Article 6, Section 29 of the Constitution of 1974 of the State of Louisiana, La. R.S. 33:2721.6, and other constitutional and statutory authority supplemental thereto, extend for a period of ten years beginning October 1, 2025, and be authorized to continue to levy and collect, and adopt an ordinance providing for such levy and collection, a tax of one-half of one percent ( of 1%), with collections from the tax estimated to be $35,745,144 for one entire year, currently being collected upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in Calcasieu Parish, Louisiana, all presently or hereafter defined in La. R.S. 47:301 through La. R.S. 47:317, with the proceeds of the tax to be dedicated exclusively for supplementing the salaries of teachers and other employees of the Calcasieu Parish School Board?

Mar 25 1t

1965358

Notice Cost-$ 373.00