§ 82-61. Definitions.  


Latest version.
  • The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

    Agricultural commodity means horticultural, viticultural, poultry, farm and range products, and livestock and livestock products.

    Business includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit or advantage, either direct or indirect. The term "business" shall not be construed to include the occasional and isolated sales or transactions by a person who does not hold himself out as engaged in business.

    City.

    (1)

    When referring to territorial applicability, the term "city" means the geographical area of the city.

    (2)

    When referring to an administrative agency or governmental body, the term "city" means the city-parish consolidated government.

    Cost price means the actual cost of the articles of tangible personal property without any deductions therefrom on account of the cost of materials used, labor or service cost, transportation charges or any other expenses whatsoever.

    *Editor's note— The preamble and enacting clause to Ord. No. 593 of the city, from which this article was derived, reads as follows:

    "WHEREAS, under the provisions of Sub-Part D, Part I, Chapter 6, Title 33 of the Louisiana Revised Statutes of 1950 (R.S. 33:2711 et seq.), the City of Lafayette, State of Louisiana (hereinafter sometimes referred to as the `City') is authorized to levy and collect within the City a tax of one percent (1%) 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 as defined in Sections 301 to 317, inclusive, of Title 47 of the Louisiana Revised Statutes of 1950 (R.S. 47:301—47:317); and

    "WHEREAS, pursuant to the requirements of Section 2712 of Title 33, of the Louisiana Revised Statutes of 1950, and other constitutional and statutory authority supplemental thereto, a special election was held in the City on May 13, 1961, to authorize the levy and collection of said tax, and the proposition which was submitted at said election and duly approved by a majority of the qualified electors voting in said election, was as follows:

    `Shall the City of Lafayette, State of Louisiana, under the provisions of Sub-Part D, Part I, Chapter 6, Title 33 of the Louisiana Revised Statutes of 1950 (R.S. 33:2711 et seq.), be authorized to levy and collect a tax of one percent (1%) per annum 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 said City, as defined in R.S. 47:301 to 47:317, inclusive, with the revenues derived from said sales and use tax to be dedicated and used for the purposes of opening, constructing, paving, resurfacing and improving streets, sidewalks and bridges; constructing and purchasing street lighting facilities; constructing and improving drains, drainage canals and sub-surface drainage; constructing and purchasing fire department stations and equipment; constructing and purchasing police department stations and equipment; constructing and purchasing garbage disposal and health and sanitation equipment and facilities; constructing public buildings; purchasing, constructing and improving public parks and recreational facilities and acquiring the necessary equipment and furnishings therefor; purchasing equipment for civil defense; constructing, acquiring or improving any work of permanent public improvement; and purchasing and acquiring all equipment and furnishings for the public works, building, improvements and facilities in the City of Lafayette, Louisiana, or for any one or more of said purposes, title to which shall be in the public?'; and

    "WHEREAS, in compliance with the aforesaid Statutes and said election of May 13, 1961, it is the desire of this Board of Trustees to levy said tax and provide for the collection thereof and other matters in connection therewith as hereinafter provided in this ordinance;

    "NOW, THEREFORE, BE IT ORDAINED by the Board of Trustees of the City of Lafayette, State of Louisiana, acting as the governing authority of said city, that:"

    Charter reference— Sales and use taxes, § 2-17(D).

    State Law reference— Local sales and use taxes, R.S. 33:2711 et seq.; state sales and use taxes, R.S. 47:301 et seq.

    Dealer includes every person who:

    (1)

    Manufactures or produces tangible personal property for sale at retail, for use or consumption, or distribution, or for storage to be used or consumed in the city;

    (2)

    Imports, or causes to be imported, tangible personal property from any state, or other political subdivision of this state, or foreign country, for sale at retail, for use or consumption, or distribution, or for storage to be used or consumed in the city;

    (3)

    Sells at retail, or offers to sell at retail, or has in his possession for sale at retail, or for use or consumption, or distribution, or storage to be used or consumed in the city, tangible personal property;

    (4)

    Has sold at retail, or used or consumed, or distributed or stored for use or consumption in the city, tangible personal property and who cannot prove that the tax levied by this article has paid on the sale at retail, the use, the consumption, the distribution, or the storage of such tangible personal property;

    (5)

    Leases or rents tangible personal property for a consideration, permitting the use or possession of such property without transferring title thereto;

    (6)

    Is the lessee or rentee of tangible personal property and who pays to the owner of such property a consideration for the use or possession of such property without acquiring title thereto;

    (7)

    Sells or furnishes any of the services subject to tax under this article;

    (8)

    Purchases or receives any of the services subject to tax under this article; or

    (9)

    Is engaging in business in the city.

    Director of administration and director of administration of the city mean the director of the administrative services department.

    Distraint and distrain mean the right to levy upon and seize and sell, or the levying upon or seizing and selling, any property or rights to property of the delinquent dealer by the officer charged with the collection of the tax for the purpose of satisfying any tax, interest or penalties due under the provisions of this article.

    Engaging in business in the city includes any of the following methods of transacting business: maintaining directly, indirectly or through a subsidiary an office, distribution house, sales house, warehouse or other place of business or by having an agent, salesman, solicitor or employee operating within the city under the authority of the seller or its subsidiary, irrespective of whether such place of business, agent, salesman, solicitor or employee is located in the city permanently or temporarily, or whether such seller or subsidiary is qualified to do business in the city; or by having within the city any choses in or causes of action, or any property, or any liens on property, or any indebtedness due it in the city, protected by the laws and courts of the city.

    Gross sales means the sum total of all sales of tangible personal property, as provided and defined in this section, and sales of services, without any deductions whatsoever of any kind or character, except as provided in this article.

    Hotel means any establishment engaged in the business of furnishing sleeping rooms primarily to transient guests where such establishment consists of ten or more guestrooms under a single roof.

    Lease and rental mean the leasing or renting of tangible personal property and the possession or use thereof by the lessee or rentee for a consideration, without transfer of the title of such property.

    New article means the original stock in trade of the dealer and shall not be limited to newly manufactured articles. The original stock or article, whether it is a used article or not, shall be subject to the tax.

    Person includes any individual, firm, copartnership, joint venture, association, corporation, cooperative, estate, trust, business trust, receiver or syndicate, any parish, city, municipality or public board, public commission or public or semipublic corporation, district or instrumentality or other group or combination acting as a unit, and the plural as well as the singular number.

    Purchaser means any person who acquires or receives any tangible personal property or the privilege of using any tangible personal property or receives any services pursuant to a transaction subject to tax under this article.

    Retail sale and sale at retail mean a sale to a consumer or to any person for any purpose other than for resale in the form of tangible personal property and a sale of services, as set forth in this article, and shall mean and include all such transactions as the director of administration, upon investigation, finds to be in lieu of sales; provided that sales for resale must be made in strict compliance with the rules and regulations issued by the director of administration. Any dealer making a sale for resale, which is not in strict compliance with the rules and regulations, shall himself be liable for payment of the tax. The term "sale at retail" does not include sales of materials for further processing into articles of tangible personal property for sale at retail, nor does it include an isolated or occasional sale of tangible personal property by a person not engaged in such business.

    Retailer means every person engaged in the business of making sales at retail or for distribution, or use or consumption, or storage to be used or consumed in the city, or any person rendering service taxable under this article.

    Sale means any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property, for a consideration, and includes the fabrication of tangible personal property for consumers who furnish, either directly or indirectly, the materials used in fabrication work, and the furnishing, preparing or serving, for a consideration, of any tangible personal property, consumed on the premises of the person furnishing, preparing or serving such tangible personal property. A transaction whereby the possession of property is transferred but the seller retains title as security for the payment of the price shall be deemed a sale. The term "sale" shall also include the sales of services, which means the following:

    (1)

    The furnishing of rooms by hotels and tourist camps.

    (2)

    The sale of admissions to places of amusement, to athletic entertainment other than that of schools, colleges and universities, and recreational events, and the furnishing, for dues, fees or other consideration, of the privilege of access to clubs or the privilege of having access to or the use of amusement, entertainment, athletic or recreational facilities.

    (3)

    The furnishing of storage or parking privileges by auto hotels and parking lots and trailer parks.

    (4)

    The furnishing of printing or overprinting, lithographic, multilith, blueprinting, photostating or other similar services or reproducing written or graphic matter.

    (5)

    The furnishing of laundry, cleaning, pressing and dyeing services, including, by way of extension and not of limitation, the cleaning and renovation of clothing, furs, furniture, carpets and rugs, and the furnishing of storage space for clothing, furs and rugs.

    (6)

    The furnishing of cold storage space and the furnishing of the service of preparing tangible personal property for cold storage, where such service is incidental to the operation of storage facilities.

    (7)

    The furnishing of repairs to tangible personal property, including, by way of illustration and not of limitation, the repair and servicing of automobiles and other vehicles, electrical and mechanical appliances and equipment, watches, jewelry, refrigerators, radios, shoes, and office appliances and equipment.

    Sales price means the total amount for which tangible personal property is sold, including any services, except services for financing that are a part of the sale valued in money, whether paid in money or otherwise, and includes the cost of materials used, labor or service costs, except costs for financing which shall not exceed the legal interest rate and a service charge not to exceed six percent of the amount financed, and losses; provided that cash discounts allowed and taken on sales shall not be included, nor shall the sales price include the amount charged for labor or services rendered in installing, applying, remodeling or repairing property sold.

    Storage means any keeping or retention in the city of tangible personal property for use or consumption in the city or for any purpose other than for sale at retail in the regular course of business.

    Tangible personal property means personal property which may be seen, weighed, measured, felt or touched, or is in any other manner perceptible to the senses. The term "tangible personal property" shall not include stocks, bonds, notes, or other obligations or securities.

    Tourist camp means any establishment engaged in the business of furnishing rooms, cottages or cabins to tourists or other transient guests, where the number of guestrooms, cottages or cabins at a single location is six or more.

    Use means the exercise of any rights of power over tangible personal property incident to the ownership thereof, except that it shall not include the sale at retail of that property in the regular course of business.

    Use tax includes the use, the consumption, the distribution and the storage for use or consumption, as defined in this section.

(City Code 1965, § 21-16)

State law reference

Definitions applicable to state sales tax, R.S. 47:301.

Cross reference

Definitions generally, § 1-2.