August 1, 2002

Lake Charles, Louisiana

The Police Jury of Calcasieu Parish, Louisiana, met in Regular Session at 5:30 p.m. on Thursday, August 1, 2002, in Courtroom A of the Calcasieu Parish Courthouse, 1000 Ryan Street, Lake Charles, Louisiana, with The Honorable Enos Derbonne, President, presiding, and the following members present:

Mesdames Luvertha August, Elizabeth Conway Griffin, and Sandra J. Treme; and Messrs. Francis Andrepont, Algie Breaux, Brent Clement, Calvin Collins, Chuck Kleckley, Chris Landry, Charles S. Mackey, D.D.S., Don Manuel, Hal McMillin, and Cornelius "Cornie" Moon

Absent: Mr. Mike Danahay

Also present were Mr. S. Mark McMurry, Parish Administrator, Mrs. Coleen Clark, Executive Secretary, Ms. Kathy P. Criglow, Recording Secretary, Mr. Richard Gremillion, Director of Emergency Preparedness, Mr. Andy Johnson of the firm of Plauche, Smith and Nieset, Legal Counsel, Mr. Jerry Milner, Director of Finance, Mr. Claude Smart, Parish Engineer, Mr. Gerry Trahan, Director of Facilities Management, and Mr. Jim Vickers, Director of Planning and Development.

President Derbonne called the meeting to order, and the invocation was pronounced by Mr. Terry Barrett of Moss Bluff Bible Church which was followed by the Pledge of Allegiance led by Mr. Manuel. The roll was called with the result being as outlined above.

President Derbonne advised that a letter had been received on this date from Mr. Dwight Landreneau, Assistant Secretary of the Louisiana Department of Culture, Recreation and Tourism, Office of State Parks, advising that in accordance with action taken by the Police Jury on July 18, 2002, his office would establish the section of the west fork of the Calcasieu River adjacent to Sam Houston Jones State Park as a "no wake zone".

Upon motion made by Mr. Breaux, which was duly seconded by Mrs. Griffin and carried unanimously, the following resolution and ordinance were adopted with reference to promulgation of the results of the election held on July 20, 2002, for authority to extend the levy and collection of the existing 1½% sales and use tax for a ten-year period beginning October 1, 2002:

The following resolution was offered by Mr. Breaux, seconded by Mrs. Griffin, and adopted by the following vote:

YEAS: Medames Luvertha August, Elizabeth C. Griffin, and Sandra J. Treme; Messrs. Francis Andrepont, Algie Breaux, Brent Clement, Calvin Collins, Chuck Kleckley, Chris Landry, Charles S. Mackey, D.D.S., Don Manuel, Hal McMillin, and Cornelius "Cornie" Moon.

NAYS: None

ABSENT: Mr. Mike Danahay

NOT VOTING: President Enos Derbonne

13 Yeas, 0 Nays, 1 Absent, 1 Not Voting, and the resolution provides as follows:

A resolution providing for canvassing the returns and declaring the result of the election held in the Parish of Calcasieu, Louisiana, on Saturday, July 20, 2002, to authorize the levy of a one and one-half percent (1-1/2%) sales and use tax to be dedicated and used to continue improving, resurfacing and maintaining Parish roads, enhancing road drainage, constructing and improving arterial transportation routes and major intersections, providing additional funding for the rural transportation system, and authority to fund the tax into bonds for such purposes.

BE IT RESOLVED by the Police Jury of Calcasieu Parish, the governing authority of the Parish of Calcasieu, Louisiana, acting as the governing authority (the "Governing Authority") of Sales Tax District No. 4-A of the Parish of Calcasieu, Louisiana (the "District"), that:

Section 1. Canvass. The Governing Authority does now proceed in open and public session examine the official tabulation of votes cast in the election held in the District on Saturday, July 20, 2002, on the proposition to levy a one and one-half percent (1-1/2%) sales and use tax to be dedicated and used to continue improving, resurfacing and maintaining Parish roads, enhancing road drainage, constructing and improving arterial transportation routes and major intersections, providing additional funding for the rural transportation system, and authority to fund the tax into bonds for such purposes; said election having been held under the authority of Article VI, §§19, 29 and 30 of the Constitution of the State of Louisiana of 1974, L.R.S. 33:2721.6; and subpart F of Part III of Chapter 4 of Title 39 and the applicable provisions of Chapter 5, Chapter 6-A and Chapter 6-B of Title 18 of the Louisiana Revised Statutes of 1950, as amended, and other constitutional and statutory authority.

Section 2. Proces Verbal. A Proces Verbal of the canvass of the returns of said election shall be made; a certified copy thereof shall be forwarded to the Secretary of State, Baton Rouge, Louisiana, who shall record the same in his office; another certified copy thereof shall be forwarded to the Clerk of Court and Ex-Officio Recorder of Mortgages in and for the Parish of Calcasieu, Louisiana, who shall record the same in the mortgage records of said Parish; and another copy thereof shall be retained in the archives of the Governing Authority.

Section 3. Publication of Proces Verbal. The Proces Verbal shall be published one time in the Lake Charles American Press, the official journal of the Governing Authority and a newspaper published and of general circulation within the District.

And the resolution was declared adopted on this 1^st day of August, 2002.

ATTEST:

A PROCES VERBAL AND PROCLAMATION OF THE CANVASS OF THE VOTES CAST IN THE ELECTION HELD IN SALES TAX DISTRICT 4-A OF THE PARISH OF CALCASIEU, STATE OF LOUISIANA, HELD SATURDAY, JULY 20, 2002, ON THE PROPOSITION TO EXTEND THE LEVY AND COLLECTION OF A ONE AND ONE-HALF PERCENT (1-1/2%) SALES AND USE TAX.

BE IT KNOWN AND REMEMBERED that on August 1, 2002, at 5:30 o'clock p.m., at its temporary meeting place, Courtroom A of the Calcasieu Parish Courthouse, 1000 Ryan Street, Lake Charles, Louisiana, the Police Jury of the Parish of Calcasieu, Louisiana (the "Governing Authority"), the governing authority of Sales Tax District 4-A of the Parish of Calcasieu, Louisiana (the "District") and the authority ordering the election held in said District on Saturday, July 20, 2002, on the proposition to levy a one and one-half (1-1/2%) sales and use tax, with the following members present:

did in open and public session, examine the official, certified tabulations of votes cast in the said election, and did examine and canvass the returns of the said election, there having been submitted at the election the following proposition:

SUMMARY: AUTHORITY TO EXTEND THE LEVY AND COLLECTION OF THE EXISTING 1½% SALES AND USE TAX FOR A TEN-YEAR PERIOD BEGINNING OCTOBER 1, 2002, TO BE DEDICATED AND USED TO CONTINUE IMPROVING, RESURFACING AND MAINTAINING PARISH ROADS; ENHANCING THE QUALITY OF PARISH ROAD DRAINAGE; CONSTRUCTING AND IMPROVING ARTERIAL TRANSPORTATION ROUTES AND MAJOR INTERSECTIONS; PROVIDING ADDITIONAL FUNDING FOR THE RURAL TRANSPORTATION SYSTEM; AND AUTHORITY TO FUND THE PROCEEDS OF THE TAX INTO BONDS FOR SUCH PURPOSES.

Shall Sales Tax District No. 4-A of Calcasieu Parish, Louisiana (the "District"), under the provisions of Article VI, Sections 19, 29 and 30 of the Constitution of Louisiana of 1974, and other constitutional and statutory authority, be authorized to extend for a period of ten years from October 1, 2002, the levy and collection of an existing tax of one and one-half percent (1½%) (the "Tax") now being levied and collected pursuant to an election held in the District on July 18, 1992, 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 the District, all as presently or hereafter defined in La. R.S. 47:301 to La. R.S. 47:317, inclusive, with the proceeds of the Tax (after paying the reasonable and necessary costs and expenses of collecting and administering the Tax) to be dedicated and used as follows: to continue improving, resurfacing and maintaining Parish roads in the District, including enhancing the quality of drainage affecting Parish roads; improving arterial transportation routes and major intersections in the District; and providing additional funding for the rural transportation system; and shall the District be further authorized to fund the proceeds of the Tax into bonds, to be issued in series from time to time to pay the capital costs of the foregoing improvement projects in the District, to the extent and in the manner permitted by the laws of Louisiana, including, but not limited to, Sub-Part F, Part III, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950, as amended?

There was found by said count and canvass that the following votes had been cast at the said election IN FAVOR OF and AGAINST, respectively, the Proposition as hereinabove set forth at the following polling places:

THUS DONE AND EXECUTED in open and public session by the Calcasieu Parish Police Jury, the governing authority of Sales Tax District 4-A of the Parish of Calcasieu, Louisiana, in the presence of the undersigned, competent witnesses, at Lake Charles, Louisiana, on this 1^st Day of August, 2002.

WITNESSES:

I, ENOS DERBONNE, President of the Parish Police Jury for the Parish of Calcasieu, Louisiana (the "Governing Authority"), the governing authority of the Sales Tax District No. 4-A Parish of Calcasieu, Louisiana (the "District"), do hereby declare, announce and proclaim on behalf of said District that the Proposition submitted to the voters in the District to levy and collect a one and one-half (1-1/2%) sales and use tax in the District in the election held in said Parish on Saturday, July 20, 2002, was CARRIED as ascertained by the canvass of the votes cast at the said election made by the Governing Authority on August 1, 2002, at 5:30 p.m., at its temporary meeting place, Courtroom A of the Calcasieu Parish Courthouse, at 1000 Ryan Street, Lake Charles, Louisiana, in strict compliance with the Louisiana Election Code and as provided in the applicable provisions of Chapter 5, Chapter 6-A and Chapter 6-B of Title 18 of the Louisiana Revised Statutes of 1950, as amended, and other constitutional and statutory authority.

A copy of the resolution adopted by the Governing Authority on August 1, 2002, providing for the canvass of the returns and declaring the result of the said election, and Proces Verbal of the said Governing Authority setting out a tabulation of votes cast in each voting precinct are annexed to and made a part of this Proclamation.

ATTEST:

PARISH OF CALCASIEU

I, S. MARK McMURRY, do hereby certify that I am the duly qualified and appointed Parish Administrator and ex-officio Parish Secretary of the Police Jury (the "Governing Authority"), the governing of Sales Tax District No. 4-A of the Parish of Calcasieu, Louisiana.

I FURTHER CERTIFY that the above and foregoing constitutes a true and correct copy of an excerpt of the minutes of a meeting of the Governing Authority held on August 1, 2002, and of a resolution entitled:

A resolution providing for canvassing the returns and declaring the result of the election held in the Parish of Calcasieu, Louisiana, on Saturday, July 20, 2002, to authorize the levy of a one and one-half percent (1-1/2%) sales and use tax to be dedicated and used to continue improving, resurfacing and maintaining Parish roads, enhancing road drainage, constructing and improving arterial transportation routes and major intersections, providing additional funding for the rural transportation system, and authority to fund the tax into bonds for such purposes.

IN FAITH WHEREOF, witness my official signature and the impress of the official seal of the Calcasieu Parish Police Jury, the governing authority of Sales Tax District No. 4-A of the Parish of Calcasieu, State of Louisiana, on this the 1^st Day of August, 2002.

* * * * * * * * * * * *

Thereupon, the following Ordinance was then introduced, and pursuant to motion made by Mr. Breaux and seconded by Mrs. Griffin, was adopted by the following vote:

YEAS: Francis Andrepont, Luvertha August, Algie Breaux, Brent Clement, Calvin Collins, Elizabeth Griffin, Chuck Kleckley, Chris Landry, Charles S. Mackey, D.D.S., Don Manuel, Hal McMillin, Cornelius Moon, and Sandra Treme

NAYS: None

ABSENT: Mike Danahay

NOT VOTING: President Enos Derbonne

The Ordinance was approved and signed by the President, attested by the Secretary, and provides as follows:

ORDINANCE

SALES TAX DISTRICT 4-A OF THE PARISH OF CALCASIEU, LOUISIANA

SALES AND USE TAX ORDINANCE NO. 4395 OF 2002

EXTENDING THE LEVY AND COLLECTION OF THE EXISTING 1½% SALES AND USE TAX FOR A TEN-YEAR PERIOD BEGINNING OCTOBER 1, 2002, WITHIN SALES TAX DISTRICT NO. 4-A OF CALCASIEU PARISH, LOUISIANA, UNDER THE AUTHORITY OF PROVISIONS OF ARTICLE VI, SECTIONS 19, 29, AND 30 OF THE CONSTITUTION OF LOUISIANA OF 1974, AND SECTION 2721.6 OF TITLE 33 OF THE LOUISIANA REVISED STATUTES OF 1950, AS AMENDED (L.R.S. 33:2721.6) AND OTHER CONSTITUTIONAL AND STATUTORY AUTHORITY, TO LEVY AND COLLECT A TAX, IN ADDITION TO ANY OTHER TAX, ON THE STORAGE FOR USE, OR CONSUMPTION OF TANGIBLE PERSONAL PROPERTY AND UPON THE SALE OF SERVICES LEVYING AND PROVIDING FOR THE ASSESSMENT, COLLECTION, PAYMENT AND DEDICATION OF THE PROCEEDS OF SUCH TAX AND THE PURPOSES FOR WHICH THE PROCEEDS OF THE TAX MAY BE EXPENDED, SUCH TAX HAVING BEEN AUTHORIZED AT A SPECIAL ELECTION HELD WITHIN THE DISTRICT ON JULY 20, 2002.

WHEREAS, under the provisions of Article VI, Section 19, 29 and 30 of the Constitution of the State of Louisiana of 1974, Section 2721.6 of Title 33 of the Louisiana Revised Statutes of 1950, as amended, (L.R.S. 33:2721.6) and other constitutional and statutory authority, and a special election held in Sales Tax District No. 4-A of the Parish of Calcasieu, State of Louisiana, on Saturday, July 20, 2002, the Police Jury of the Parish of Calcasieu, State of Louisiana, acting as the governing authority of said Sales Tax District, now desires to levy a one and one-half percent (1-1/2%) sales and use tax as authorized at said election by virtue of the favorable passage of the following proposition and provide for the collection thereof as provided in this ordinance:

SALES TAX CONTINUATION

SUMMARY: AUTHORITY TO EXTEND THE LEVY AND COLLECTION OF THE EXISTING 1½% SALES AND USE TAX FOR A TEN-YEAR PERIOD BEGINNING OCTOBER 1, 2002, TO BE DEDICATED AND USED TO CONTINUE IMPROVING, RESURFACING AND MAINTAINING PARISH ROADS; ENHANCING THE QUALITY OF PARISH ROAD DRAINAGE; CONSTRUCTING AND IMPROVING ARTERIAL TRANSPORTATION ROUTES AND MAJOR INTERSECTIONS; PROVIDING ADDITIONAL FUNDING FOR THE RURAL TRANSPORTATION SYSTEM; AND AUTHORITY TO FUND THE PROCEEDS OF THE TAX INTO BONDS FOR SUCH PURPOSES.

Shall Sales Tax District No. 4-A of Calcasieu Parish, Louisiana (the "District"), under the provisions of Article VI, Sections 19, 29 and 30 of the Constitution of Louisiana of 1974, and other constitutional and statutory authority, be authorized to extend for a period of ten years from October 1, 2002, the levy and collection of an existing tax of one and one-half percent (1½%) (the "Tax") now being levied and collected pursuant to an election held in the District on July 18, 1992, 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 the District, all as presently or hereafter defined in La. R.S. 47:301 to La. R.S. 47:317, inclusive, with the proceeds of the Tax (after paying the reasonable and necessary costs and expenses of collecting and administering the Tax) to be dedicated and used as follows: to continue improving, resurfacing and maintaining Parish roads in the District, including enhancing the quality of drainage affecting Parish roads; improving arterial transportation routes and major intersections in the District; and providing additional funding for the rural transportation system; and shall the District be further authorized to fund the proceeds of the Tax into bonds, to be issued in series from time to time to pay the capital costs of the foregoing improvement projects in the District, to the extent and in the manner permitted by the laws of Louisiana, including, but not limited to, Sub-Part F, Part III, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950, as amended?

WHEREAS, the Police Jury covenanted and contracted with the voters in the special tax extension election conducted July 20, 2002 in Sales Tax District No. 4-A (i) that the annual levy of the tax will be reduced by the Police Jury to a rate not to exceed 1 1/4% in any year gaming revenues appear to be sufficient to offset the reduction in sales tax revenues, (ii) that the collection of solid waste shall continued to be financed from sales tax reserve moneys heretofore collected, and (iii) no user fee will be collected if the Parish road maintenance and operation costs continue to be covered by the tax extension, (iv) that avails of the sales tax will be expended for the purposes provided for in the proposition voted on and set forth in the Covenant Resolution adopted May 2, 2002 on which qualified electors of the District were entitled to rely in the conduct of the election, and

WHEREAS this Police Jury has found and determined that gaming revenues in the current year appear to be sufficient to offset the reduction in the sales tax avails resulting from the reduction of the tax rate from 1 ½% to 1 1/4% ,

NOW THEREFORE, BE IT ORDAINED by the Calcasieu Parish Police Jury, in regular session convened on the 1^st day of August, 2002, acting as the governing authority of Sales Tax District 4-A of the Parish of Calcasieu, State of Louisiana (the "District"), as follows:

DEFINITIONS

As used in this Ordinance the following terms, words and phrases shall have the meaning ascribed to them in Sections 1.01 to 1.28 of this Ordinance, except when the context clearly indicates a different meaning:

Section 1.01. 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 in this Ordinance to include occasional and isolated sales or transactions by a person who does not hold himself out as engaged in business.

Section 1.02. Collector shall mean the Treasurer of the Calcasieu Parish Police Jury and his duly authorized agents and assistants thereof designated by the Police Jury of the Parish of Calcasieu, State of Louisiana, for the purpose of collecting the sales and use taxes originally levied pursuant to the Previous Sales Tax Ordinance and now levied pursuant to this Ordinance, as well as any future sales tax levies in the District (the "Tax").

Section 1.03. (A) Cost Price means the actual cost of the articles of tangible personal property without any deductions therefrom on account of the cost of material used, labor or service cost, excepting those costs for installing the articles of tangible personal property if such cost is separately billed to the customer or accounted for at the time of installation, transportation charges or any other expenses whatsoever, or the reasonable market value of the tangible personal property at the time it becomes susceptible to the use tax, whichever is less.

(B) In the case of tangible personal property which has acquired a Louisiana tax situs and is thereafter transported outside of the State of Louisiana for repairs performed outside the State of Louisiana and is thereafter returned to the State of Louisiana, the cost price shall be deemed to be the actual price of any parts and/or materials used in performing such repairs, if applicable labor charges are separately stated on the invoice.

(C) "Cost price" shall not include the supplying and installation of board roads to oil field operators if the installation charges are separately billed to the customer at the time of installation.

(D) Pursuant to the methodology of imposing the use tax on certain interchangeable components used in measurement-while-drilling instruments or systems refer to LSA-R.S. 47:301 (3)(d).

(E) "Cost price" shall not include any amount designated as a cash discount or a rebate by a vendor or manufacturer of any new vehicle subject to the motor vehicle license tax. For the purposes of this paragraph "rebate" means any amount offered by the vendor or manufacturer as a deduction from the listed retail price of the vehicle. (Act 350, effective 9-6-91).

(F) "Cost price" shall exclude any amount that a manufacturer pays directly to a dealer of the manufacturer's product for the purpose of reducing and that actually results in an equivalent reduction in the retail "cost price" of that product. This exclusion shall not apply to the value of the coupons that dealers accept from purchasers part payment of the "sales price" and that are redeemable by the dealers through manufacturers or their agents. The value of such coupons is deemed to be part of the "cost price" of the product purchased through the use of the coupons (Act 33 1996; effective 7-2-96)

(G) The "cost price" of refinery gas shall be fifty-two cents per thousand cubic feet multiplied by a fraction, the numerator of which shall be posted price for a barrel of West Texas Intermediate Crude oil on December first of the preceding calendar year and the denominator of which shall be twenty-nine dollars, and provided further that such "cost price" shall be the maximum value placed upon refinery gas by the state and by any political subdivision under any authority or grant of power to levy and collect use taxes.

Section 1.04 Dealer shall include every person who manufactures or produces tangible personal property from any state, or other political subdivision or foreign country, for sale at retail, for use, or for consumption, or distribution, or for storage to be used or consumed in the District, "Dealer" is further defined to mean:

(a) Every person, as used in this Ordinance, who 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 storage to be used or consumed in the District;

(b) Every person, as used in this Ordinance, who sells at retail or who offers for sale at retail, or who has in his possession for sale at retail, or for use or to be consumed in the District, tangible personal property as defined herein;

(c) Any person, as used in this Ordinance, who has sold at retail, or use, or consumed, or distributed, or stored for use or consumption in the District, tangible personal property and who cannot prove that the tax levied by this Ordinance has been paid on the sale at retail, the use, the consumption, the distribution, or the storage of said tangible personal property;

(d) (i) Any person, as used in this Ordinance, who leases or rents tangible personal property, as defined in this Ordinance, for a consideration, permitting the use or possession of said property without transferring title thereto;

(ii) However, a person who leases or rents tangible personal property to customers who provide information to such person that they will use the property only offshore beyond the territorial limits of the state shall not be included in the term "dealer" for purposes of the collection of the rental or lease tax of the state, statewide political subdivisions, and other political subdivisions on such lease or rental contracts. For purposes of this Subparagraph, "use" means the operational or functional use of the property and not other uses related to its possession such as transportation, maintenance, and repair. It is the intention of this Subparagraph that the customers of such persons shall remit any tax due on the lease or rental of such property directly to the state and local taxing bodies to whom they are due. (Act 8 1994; Effective 6-7-94)

(e) Any person, as used in this Ordinance, who is the lessee or rentee of tangible personal property, as defined in this Ordinance, and who pays to the owner of such property as consideration for the use or possession of such property without acquiring title thereto;

(f) Any person, as used in this Ordinance, who sells or furnishes any of the services subject to tax under this Ordinance;

(g) Any person, as used in this Ordinance, who purchases or receives any of the services subject to tax under this Ordinance;

(h) Any person, as used in this Ordinance, engaging in business in the District. "Engaging in business in the District" shall mean and include 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 District under the authority of the seller or its subsidiary, irrespective of whether such place a seller or subsidiary is qualified to do business in the District or any person who makes deliveries of tangible personal property into the District other than by common or contract carrier.

(i) Any person, as used in this Ordinance, who sells through coin-operated vending machines by said person.

(j) Any person, as used in this Ordinance, who makes deliveries of tangible personal property into the District in a vehicle owned or operated by said person.

(k) The term "dealer" shall not include lessors of railroad rolling stock used either for freight or passenger purposes. However, the term dealer shall include lessees, other than a railway company or railroad corporation, of such property and such lessees shall be responsible for the collection and payment of all state and local sales and use taxes.

(l) The term "dealer" shall include every person who engages in regular or systematic solicitation of a consumer market in this state by the distribution of catalogs, periodicals, advertising fliers, or other advertising, or by means of print, radio or television media, by mail, telegraphy, telephone, computer data base, cable optic, microwave, or other communication system.

Section 1.05. Distraint or Distrain shall 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 a delinquent dealer, not exempt from seizure under the laws of this State, 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 Ordinance.

Section 1.06. District shall mean Sales Tax District 4-A of Calcasieu Parish, Louisiana, created by Ordinance No. 3320, adopted May 21, 1992, which District has borders and territorial limits as follows:

Sales Tax District No. 4-A of Calcasieu Parish, Louisiana, consists of all of the territory contained within the boundaries of Wards 2 through 8, inclusive, of Calcasieu Parish, Louisiana, less and except all territory situated within the corporate limits of municipalities in said wards.

Section 1.07. Governing Authority shall mean the Calcasieu Parish Police Jury or its successor in office acting as the governing authority of the District.

Section 1.08. Gross Sales means the sum total of all sales of tangible personal property, as hereinafter provided and defined, and sales of services without any deductions whatsoever of any kind or character, except as provided in this Ordinance.

Section 1.09. (A) Hotel means and includes any establishment engaged in the business of furnishing sleeping rooms, cottages or cabins to transient guests, where such establishment consists of six (6) or more sleeping rooms, cottages or cabins at a single business location.

(B) For purposes of the sales and use taxes of all tax authorities in this state, the term "hotel" as defined herein shall not include camp and retreat facilities owned and operated for religious purposes by non-profit religious organizations, which includes recognized domestic non-profit corporations organized for religious purposes. For purposes of this Paragraph, the term "hotel" shall include camp and retreat facilities which sell rooms or other accommodations to transient guests. However, "transient guest" for purposes of this Paragraph shall not include guests who participate in organized religious activities which take place at such camp or retreat facilities. It is the intention of the legislature to tax the furnishing of rooms to those who merely purchase lodging at such facilities. (Act 40 1998; effective 7-1-98)

Section 1.10. (A) Lease or rental means 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. For this purpose of the leasing or renting of automobiles, lease means the leasing of automobiles and the possession or use thereof by the lessee, for a consideration, without the transfer of the title of such property for a one hundred eighty-day period or more. Rental means the renting of automobiles and the possession or use thereof by the renter, for a consideration, without the transfer of the title of such property for a period less than one hundred eighty days.

(B) The term "lease or rental however ", as herein defined shall not mean or include the lease or rental made for the purpose of re-lease or re-rental of casing tools and pipe, drill pipe, tubing, compressors, tanks, pumps, power units, other drilling or related equipment used in connection with the operating, drilling, completion or reworking of oil, gas, sulphur or other mineral wells.

(C) The term "lease or rental", as herein defined shall not mean or include a lease or rental of property to be used in performance of a contract with the United States Department of the Navy for construction or overhaul of U.S. Navy vessels.

(D) The term "lease or rental" as herein defined, shall not mean the lease or rental of airplanes or airplane equipment by a commuter airline domiciled in Louisiana. (Act 772, 1991; Effective 7-1-91)

(E) For the purposes of state and political subdivision sales and use tax, the term "lease or rental", as herein defined, shall not mean the lease or rental of items, including, but not limited to, supplies and equipment, which are reasonably necessary for the operation of free hospitals. (Act 6 1994; Effective 7-1-94)

(F) For the purposes of state and political subdivision sales and use tax "lease or rental" shall not mean the lease or rental of educational materials or equipment used for classroom instruction by approved parochial and private elementary and secondary schools which comply with the court order from the Dodd Brumfield decision and section 501 (c)(3) of the Internal Revenue Code, limited to books, workbooks, computers, computer software, films, videos, and audio tapes (Act 15 1996; effective July 1, 1997; expires June 30, 1998, extended thru 7-1-2000; Act 47, 1998; Suspended 7-1-2000 thru 6-30-2001 and reinstated 7-1-2001 thru 6-30-2003, Act 33, 2000)

(G) The term "lease or rental" shall not mean the lease or rental of tangible personal property to Boys State of Louisiana, Inc. and Girls State of Louisiana, Inc. which is used by such organizations for their educational and public service programs for youth. (Act 20, 1996, effective 7-1-97)

(H) For purposes of state and political subdivision sales and use tax, the term "lease or rental" shall not mean or include the lease or rental of motor vehicles by licensed motor vehicle dealers, as defined in R.S. 32:1252(14), or vehicle manufacturers, as defined in R.S. 32:1252(11), for their use in furnishing such leased or rented motor vehicles to their customers in performance of their obligations under warranty agreements associated with the purchase of a motor vehicle or when the applicable warranty has lapsed and the leased or rented motor vehicle is provided to the customer at no charge.(Act 49 1998; effective 8-1-98)

Section 1.11. New Article shall mean the original stock in trade of the dealer and shall not be limited to newly manufactured articles. The original stock or article, whether it be a used article or not, shall be subject to the Tax.

Section 1.12. (A) Person, except as provided below, shall include any individual, firm, co-partnership, joint venture, association, corporation, co-operative, estate, trust, business trust, receiver, syndicate, any parish, city, municipality, state or public board, public commission or public or semi-public corporation, district or other political subdivision or any board, agency, university, school, college, instrumentality or other group or combination acting as a unit, and the plural as well as the singular number.

(B) For the purposes of the payment of the state sales and use tax and the parish sales and use tax levied by any political subdivision, "person" shall not include this state, any parish, city, municipality, district, or other political subdivision thereof, or any agency, board, commission, or instrumentality of this state or its political subdivisions. (Act 1029, effective 9-1-91.)

(C) (i) For the purpose of the payment of the state sales and use tax and the sales and use tax levied by any political subdivision, the term "person" shall not include a church or synagogue that is recognized by the United States Internal Revenue Service as entitled to exemption under Section 501(C)(3) of the United States Internal Revenue Code.

(ii) The Secretary of the Department of Revenue shall promulgate rules and regulations defining the terms "church" and "synagogue" for the purpose of this exclusion. The definitions shall be consistent with the criteria established by the U.S. Internal Revenue Service in identifying organizations that qualify for church status for federal income tax purposes.

(iii) No church or synagogue shall claim exemption or exclusion before having obtained a certificate of authorization from the Secretary of the Department of Revenue. The Secretary shall develop applications for such certificates and they shall be issued without charge to the institutions that qualify.

(iv) The exclusion provided for herein shall apply only to purchases of bibles, song books, or literature used for religious instruction classes. (Act 28, 1996) (Effective 7-1-96)

(D) (i) For purposes of the payment of the state sales and use tax and the sales and use tax levied by any political subdivision, the term "person" shall not include the Society of the Little Sisters of the Poor.

(ii) The Secretary of the Department of Revenue shall promulgate rules and regulations for purposes of this exclusion. The definitions shall be consistent with the criteria established by the U.S. Internal Revenue Service in identifying tax-exempt status for federal income tax purposes.

(iii) No member of the Society of the Little Sisters of the Poor shall claim exemption or exclusion from the state sales and use tax or the sales and use tax levied by any political subdivision before having obtained a certificate of authorization from the Secretary of the Department of Revenue. The secretary shall develop applications for such certificates. The certificates shall be issued without charge to the entities which qualify. (Act 40 1998; effective 7-1-98)

Section 1.13. Purchaser shall mean 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 taxes under this Ordinance.

Section 1.14. (A)(i) Retail Sale or Sale at Retail shall mean a sale to a consumer or to any other person for any purpose other than for resale as tangible personal property, or for lease of motor vehicles in an arm's length transaction, and shall mean and include all such transaction as the collector, upon investigation finds to be in lieu of sales; provided that sales for resale or for lease of motor vehicles in an arm's length transaction must be made in strict compliance with the rules and regulations. Any dealer making a sale for resale or for lease of motor vehicles, which is not in strict compliance with the rules and regulations shall himself be liable for and pay the tax. (Act 12, 1996; effective 7-1-96)(Extended Act 10 1998 & Act 28, 2000, expires 6-30-2002)

(ii) "Retail sale or sale at retail", for the purposes of sales and use taxes imposed by political subdivisions shall not include transactions involving the sale for rental of automobiles which take place on or after July 1, 1996. (Act 7, 1996, effective 7-1-96)

(iii) For the purposes of the imposition of the tax imposed by this ordinance, for the period beginning on July 1, 1999, and ending on June 30, 2000, the term "sale at retail" or "retail sale" shall not include one-fourth of the sales price of any tangible personal property which is sold in order to be leased or rented in an arm's length transaction in the form of tangible personal property. For the purposes of the imposition of the tax imposed by this ordinance, for the period beginning on July 1, 2000, and ending on June 30, 2001, the term "sale at retail" or "retail sale" shall not include one-half of the sales price of any tangible personal property which is sold in order to be leased or rented in an arm's length transaction in the form of tangible personal property. For the purposes of the imposition of the tax imposed by this ordinance, for the period beginning on July 1, 2001, and ending on June 30, 2002, the term "sale at retail" or "retail sale" shall not include three-fourths of the sales price of any tangible personal property which is sold in order to be leased or rented in an arm's length transaction in the form of tangible personal property.

Beginning July 1, 2002, for the purposes of the imposition of the tax levied by this ordinance, the term "sale at retail" or "retail sale" shall not include the sale of any tangible personal property which is sold in order to be leased or rented in an arm's length transaction in the form of tangible personal property. ( Act 1266; effective 7-1-99)

(B) The term "sale at retail" shall not include sales of materials for further processing into articles of tangible personal property for sale at retail or sales of electricity for chlor-alkali manufacturing processes, nor shall the term "sale at retail" include an isolated or occasional sale of tangible personal property by a person not engaged in such business.

(C) The exclusion of isolated or occasional sales shall not apply to the sale of vehicles, and the term "sale at retail" shall include isolated or occasional sales of vehicles and the tax shall be collected thereon as provided in Section 3.01.B. hereof.

(D) The term "sale at retail" does not include the sale of any human tissue transplants, which shall be defined to include all human organs, bone, skin, cornea, blood or blood products transplanted from one individual into another recipient individual. (LSA-R.S. 33:2717)

(E) The term "sale at retail" does not include the sale of raw agricultural commodities, including but not limited to, feed, seed, fertilizer, to be utilized in preparing, manufacturing, or producing crops or animals for market. The Department of Agriculture and Forestry shall develop and promulgate guidelines to determine who meets this definition. Any person meeting such guidelines shall receive a certificate from the Department of Agriculture and Forestry indicating that such person is eligible to purchase such items without paying tax thereon. The guidelines promulgated pursuant to this Paragraph shall not become effective prior to January 1, 1995. (Act 29 1994; Effective 6-7-94)

(F) The sale of tangible personal property to a dealer who purchases said property for resale through coin-operated vending machines shall not be considered a "sale at retail" for tax purposes under this Ordinance. The subsequent resale of the property by the dealer through coin operated vending machines shall be considered a "sale at retail". (LSA-R.S. 33:2716.1)

(G) The term "retail sales" does not include a sale of corporeal moveable property which is intended for future sale to the United States Government or its agencies, when title to such property is transferred to the United States Government or its agencies prior to the incorporation of that property into a final product.

(H) The term "sale at retail" does not include the sale of food items by youth servicing organizations chartered by congress.

(I) The term "sale at retail" does not include the purchase of a new school bus or a used school bus which is less than five years old, by an independent operator, when such bus is to be used exclusively in a public school system.

(J) Notwithstanding any other law to the contrary, for purposes of the imposition of the sales and use tax of any political subdivision, the sale of a vehicle subject to the Vehicle Registration License Tax Law (LSA-R.S. 47:451 et. seq.) shall be deemed to be a "retail sale" or a "sale at retail"

(i) in the political subdivision of the principal residence of the purchaser if the vehicle is purchased for private use or

(ii) in the political subdivision of the principal location of the business if the vehicle is purchased for commercial use, unless the vehicle purchased for commercial use is assigned, garaged, and used outside of such political subdivision, in which case the sale shall be deemed a "retail sale" or a "sale at retail" in the political subdivision where the vehicle is assigned, garaged, and used.

(K) The term "sale at retail" shall not include the sale of airplanes or airplane equipment or parts to a commuter airline domiciled in Louisiana. See also Section 5.18. (Act 772, effective 7-1-91.)

(L) The term "sale at retail" does not include the sale of tangible personal property to food banks, as defined in R. S. 9:2799. (Act 515, effective 6-25-92) Senate Bill 8 provides that this Act shall apply to all donations made on, before or after such effective date.

(M) The term "sale at retail" does not include the sales of Louisiana manufactured or assembled passenger aircraft with a capacity in excess of fifty persons, if after all transportation, including transportation by the purchaser, has been completed, the aircraft is ultimately received by the purchaser outside of Louisiana. (Act 226, effective 6-10-92)

(N) The term "sale at retail" shall not include the sales of pelletized paper waste when purchased for use as combustible fuel by an electric utility or in an industrial manufacturing, processing, compounding, reuse, or production process, including the generation of electricity or process steam, at a fixed location in this state. However, such sale shall not be excluded unless the purchaser has signed a certificate stating that the fuel purchased is for the exclusive use designated herein. For purposes of this Subparagraph, "pelletized paper waste" means pellets produced from discarded waste paper that has been diverted or removed from solid waste which is not marketable for recycling and which is wetted, extruded, shredded, or formulated into compact pellets of various sizes for use as a supplemental fuel in a permitted boiler. (Act 926, effective 7-1-93)

(O) For the purpose of sales and use taxes imposed or levied by the state or any local governmental subdivision, the term "sale at retail" shall not include the sale or purchase of equipment used in fire fighting by bona fide volunteer fire departments. (Act 926, effective 7-1-92; Act 37, 1998)

(P) For purposes of state and political subdivision sales and use tax, the term "sale at retail" shall not include the sale of items, including, but not limited to, supplies and equipment, which are reasonably necessary for the operation of free hospitals. (Act 6 1994; Effective 6-7-94)

(Q) The term "sale at retail" shall not include:

(i) the sale of tangible personal property by approved parochial and secondary schools which comply with the court order from the Dodd Brumfield decision and section 501 (c)(3) of the Internal Revenue Code, or students, administrators, or teachers, or other employees of the school, if the money from such sales, less reasonable and necessary expenses associated with the sale, is used solely and exclusively to support the school or its program or curriculum. This exclusion shall not be construed to allow tax-free sales to students, school faculty, or school facilities.

(ii) The sale to approved parochial and private elementary and secondary schools which comply with the Dodd Brumfield decision and Section 501 (c)(3) of the Internal Revenue Code of educational materials or equipment used for classroom instruction limited to books, workbooks, computers, computer software, films, videos, and audio tapes (Act 15 1996; effective 7-1-97; extend through 7-1-2000 Act 47 1998; Suspended 7-1-2000 thru 6-30-2001 and reinstated 7-1-2001 thru 7-30-2003, Act 33, 2000)

(R) The term "sale at retail" shall not include the sale of tangible personal property to Boys State of Louisiana, and Girls State of Louisiana, Inc., which is used by such organizations for their educational and public service programs for youth. (Act 20 1996, effective 7-1-96)

(S) The term "sale at retail" or "retail sale", for purposes of sales and use taxes imposed by the state or any political subdivision or other taxing entity, shall not include any charge, fee, money, or other consideration received, given, or paid for the performance of funeral directing services. For purposes of this Subparagraph, "funeral directing services" means the operation of a funeral home, or by way of illustration and not limitation, any service whatsoever connected with the management of funerals, or the supervision of hearses or funeral cars, the cleaning and dressing of dead human bodies for burial, and the performance or supervision of any service or act connected with the management of funerals from time of death until the body or bodies are delivered to the cemetery, crematorium, or other agent for the purpose of disposition. However, such services shall not mean or include the sale, lease, rental, or use of any tangible personal property as those terms are defined in this Section.(Act 47 2000, effective 7-1-00)

Section 1.15. Retailer means and includes every person engaged in the business of making sales at retail, rendering service taxable hereunder, or for distribution for use or consumption or storage to be used or consumed in the District.

Section 1.16. Sale means any transfer of title or possession or both, exchange, barter, 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, 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.

Section 1.17. (A) Sales Price means the total amount for which tangible personal property is sold, less the market value of any article traded in, 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 (6%) of the amount financed, and losses; provided that cash discounts allowed and taken on sales shall not be included, nor shall the sale price include the amount charged for labor or services rendered in installing, applying, remodeling, or repairing property sold.

(B) The term "sales price" shall not include any amount designated as a cash discount or a rebate by the vendor or manufacturer of any new vehicle subject to the motor vehicle license tax. For the purpose of this paragraph, "rebate" means any amount offered by a vendor or manufacturer as a deduction from the listed retail price of the vehicle. (Act 350), effective 9-6-91)

(C) "Sales price" shall not include the first fifty thousand dollars of the sales price of new farm equipment used in poultry production. (Act 388, effective 7-8-91)

(D) Notwithstanding any other provision of law to the contrary, the "sales price" of refinery gas and other petroleum by-products, except for feedstock, not ultimately consumed as an energy source by the person who owns the facility in which the refinery gas or other petroleum by-product is created as provided by Section 1.23 (G), but sold to another person, whether at retail, wholesales, or for further processing, shall be the average of the monthly spot market price per thousand cubic feet of natural gas delivered into pipelines in Louisiana as reported by the Department of Revenue for natural gas severance tax purposes at the time of such sale, or the price for which such property is actually sold, whichever is greater, and such sale shall be taxable. (Act 29, effective 7-2-96)

(E) The term "sales price" shall exclude any am