A tax is hereby levied upon the sale at retail, the use, the lease or rental, the
consumption, and the storage for use or consumption, of tangible personal property,
and upon the lease or rental of tangible personal property and on the sales of services
in the municipality as defined by law. The Uniform Local Sales Tax Code, as enacted
by Act 73 of the 2003 Regular Session of the Louisiana Legislature (R.S. 47:337.1
et seq.) and as it may be amended, shall apply in the assessment, collection, administration
and enforcement of the tax, the provisions of which are hereby incorporated by reference.
(Ord. No. 198-2005, § 1, 7-19-2005)
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