§ 82-93. Integrated bracket schedule adopted.

(a)

The integrated bracket schedule prescribed by the collector of revenue of the state by order issued pursuant to R.S. 47:304 is established for the purpose of tax collection within the meaning of this article, such schedule in part being as follows:

Amount Subject   to Tax	Tax to be Collected
$0.01 to $0.12	$0.00
0.13 to  0.42	0.01
0.43 to  0.82	0.02
0.83 to  1.12	0.03

 

(b)

On sales above $1.00, the tax shall be $0.03 on each full dollar, plus the rates set out in subsection (a) of this section on a fractional part of a dollar.

(City Code 1965, § 21-33)