§ 70-70. Schedule for collection; remittance to collector.  


Latest version.
  • The dealer shall collect the tax levied by this article, together with all other applicable sales and use taxes, in accordance with the integrated bracket schedule prepared and furnished by the collector of revenue of the state under the authority of R.S. 47:304. Such schedule shall include, in addition to the tax hereby levied pursuant to the election held on Tuesday, November 7, 1978, all sales taxes levied by the state, the one percent sales tax levied by the parish school board and the one percent sales tax presently being levied by the authority. The dealer will remit that portion of such total taxes representing the tax levied by this article to the collector. Copies of such integrated bracket schedules are available to dealers on request to the authority or the collector.

(Code 1958, § 15B-55)