The legislative power of this state shall be vested in the senate and assembly. The senators elected in the year one thousand eight hundred and ninety-five shall hold their offices for three years, and their successors shall be chosen for two years.
Power to Tax; Public Purpose Section 1. A Except as otherwise provided by this constitution, the power of taxation shall be vested in the legislature, shall never be surrendered, suspended, or contracted away, and shall be exercised for public purposes only.
B The power to tax may not be exercised by any court in the state, either by ordering the levy of a tax, an increase in an existing tax, or the repeal of an existing tax exemption or by ordering the legislature or any municipal or parish governing authority or any other political subdivision or governmental entity to do so.
Power to Tax; Limitation Section 2. The levy of a new tax, an increase in an existing tax, or a repeal of an existing tax exemption shall require the enactment of a law by two-thirds of the elected members of each house of the legislature.
Fees and Civil Fines; Limitation Section 2. A Any new fee or civil fine or increase in an existing fee or civil fine imposed or assessed by the state or State constitution board, department, or agency of the state shall require the enactment of a law by a two-thirds vote State constitution the elected members of each house of the legislature.
B The provisions of this Section shall not apply to any department which is constitutionally created and headed by an officer who is elected by majority vote of the electorate of the state. Added by ActsNo. A Effective January 1,the sales and use tax rate imposed by the state of State constitution or by a political subdivision whose boundaries are coterminous with those of the state shall not exceed two percent of the price of the following items: B Effective July 1,the sales and use tax imposed by the state of Louisiana or by a political subdivision whose boundaries are coterminous with those of the state shall not apply to sales or purchases of the following items: C As used in this Section, the term "sold directly to the consumer for residential use" includes the furnishing of natural gas, electricity, or water to single private residences, including the separate private units of apartment houses and other multiple dwellings, actually used for residential purposes, which residences are separately metered or measured, regardless of the fact that a person other than the resident is contractually bound to the supplier for the charges, actually pays the charges, or is billed for the charges.
The use of electricity, natural gas, or water in hotel or motel units does not constitute residential use. No new tax or fee upon the sale or transfer of immovable property, including documentary transaction taxes or fees, or any other tax or fee, shall be levied by the state of Louisiana, by a political subdivision whose boundaries are coterminous with those of the state, or by a political subdivision, as defined in Article VI, Section 44 2 of this constitution after November 30, A documentary transaction is any transaction pursuant to any instrument, act, writing, or document which transfers or conveys immovable property.
Fees for the cost of recordation, filing, or maintenance of documents, or records effectuating the sale or transfer of immovable property, impact fees for development of property, annual parcel fees, and ad valorem taxes shall not be considered taxes or fees upon the sale or transfer of immovable property.
Collection of Taxes Section 3. A The legislature shall prohibit the issuance of process to restrain the collection of any tax. It shall provide a complete and adequate remedy for the prompt recovery of an illegal tax paid by a taxpayer.
B 1 Notwithstanding any contrary provision of this constitution, sales and use taxes levied by political subdivisions shall be collected by a single collector for each parish.
On or before July 1,all political subdivisions within each parish which levy a sales and use tax shall agree between and among themselves to provide for the collection of such taxes by a single collector or a central collection commission.
The legislature, by general law, shall provide for the collection of sales and use taxes, levied by political subdivisions, by a central collection commission in those parishes where a single collector or a central collection commission has not been established by July 1, Amended by ActsNo.
Equal and uniform taxes may be levied on net incomes, and these taxes may be graduated according to the amount of net income. However, the state individual and joint income tax schedule of rates and brackets shall never exceed the rates and brackets set forth in Title 47 of the Louisiana Revised Statutes on January 1, Federal income taxes paid shall be allowed as a deductible item in computing state income taxes for the same period.
Taxes may be levied on natural resources severed from the soil or water, to be paid proportionately by the owners thereof at the time of severance. Natural resources may be classified for the purpose of taxation.
Such taxes may be predicated upon either the quantity or value of the products at the time and place of severance. No further or additional tax or license shall be levied or imposed upon oil, gas, or sulphur leases or rights.
No additional value shall be added to the assessment of land by reason of the presence of oil, gas, or sulphur therein or their production therefrom.
However, sulphur in place shall be assessed for ad valorem taxation to the person, firm, or corporation having the right to mine or produce the same in the parish where located, at no more than twice the total assessed value of the physical property subject to taxation, excluding the assessed value of sulphur above ground, as is used in sulphur operations in such parish.
Likewise, the severance tax shall be the only tax on timber; however, standing timber shall be liable equally with the land on which it stands for ad valorem taxes levied on the land.Help us fill in the missing links by asking the webmasters of the state Web sites or the Governor to add their state constitutions to their sites.
Help us fill in the missing links by asking the webmasters of the state Web sites or the Governor to add their state constitutions to their sites. The Constitution of the State of Georgia is the governing document of the U.S. State of alphabetnyc.com constitution outlines the three branches of government in Georgia.
The legislative branch is embodied in the bicameral General alphabetnyc.com executive branch is headed by the alphabetnyc.com judicial branch is headed by the Supreme . PREAMBLE. The end of the institution, maintenance, and administration of government, is to secure the existence of the body politic, to protect it, and to furnish the individuals who compose it with the power of enjoying in safety and tranquility their natural rights, and the blessings of life: and whenever these great objects are not obtained, the people have a right to alter the government.
Preamble. We, the people of the state of Minnesota, grateful to God for our civil and religious liberty, and desiring to perpetuate its blessings and secure the same to ourselves and our posterity, do ordain and establish this Constitution. Department of Drug and Alcohol Programs.
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