La. Rev. Stat. § 33:3072
Definitions
Louisiana · Louisiana Revised Statutes Title 33 — Municipalities and Parishes · Status: effective
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- Citation
- La. Rev. Stat. § 33:3072, Definitions, Louisiana, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2716265
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Full text
Whenever used in this Part, unless a different meaning clearly appears in the context, the following terms, whether used in the singular or plural, shall be given the following interpretations:
(1) "Board" means the board of directors of the district or any successor thereto.
(2) "District" means the Central Transition District or any successor thereto.
(3) "Mayor-president" means the mayor-president of the city of Baton Rouge and parish of East Baton Rouge.
(4) "Municipality" means the city of Central in East Baton Rouge Parish.
(5) "Municipal tax" means the two percent sales and use tax levied by the city of Central as provided in R.S. 33:3074(D)(5).
(6) "Parish" means East Baton Rouge Parish.
(7) "Parish tax" means the two percent sales and use tax levied in the unincorporated areas of the parish.