2014-01-13

Many, LA 71449

January 13, 2014

The Parish School Board of Many, Louisiana, Sabine Parish, met in public session on December 9, 2013, at 6:30P.M. at the regular meeting place of said Board, with the following members present: J.A. "Buddy" Veuleman,President, Donald H. Remedies,Vice-President,Roderick Davis,William D. Garcie, lmon Jones, James R. Martin, Dale Skinner, and Terrell Snelling.

Absent: Spencer Faust

The meeting was called to order by President Veuleman,the Invocation was offered, the Pledge of Allegiance was rendered and the President welcomed the visitors.

On motion by Roderick Davis and seconded by James R. Martin, it was carried to approve the Consent

Agenda, as follows:

• Approval of December 9, 2013,Minutes,as Signed

• Review Revised Policy (First Reading)

A. File: GBRE, Extra Duty Work Load for Professional and Support Personnel

• Approval of Request for Out-of-State Field Trip:

A. FHS- FBLA students {10) and teacher, Lea Ann Hawkins, with one other adult, on a bus with the State Delegation, to Nashville, TN on June 28 - July 3, 2014, to the FBLA National Leadership Conference.

Presentation of the Independent Auditors' Financial Report was given by Brent Ballard.

Presentation of the 2012-2013 Energy Profile Report prepared by Siemens Industry, Inc. {Informational only,no action to be taken) given by Rodney Wilson.

Notice was given that no bids were received for the harvest and clear cut of all merchantable timber on the grounds of MHS/MJHS. This will be put out for bid again at a later date. {Informational only,no action to be taken.)

On motion by James R. Martin and seconded by Roderick Davis,it was carried to approve action to adopt an ordinance providing for the continued levy within Sales Tax District No.1(Many) of the Parish School Board of the Parish of Sabine,State of Louisiana, effective January 1, 2020, of a one-half of one percent (1/2%) sales and use tax having been authorized at a special election held in the District on October 19, 2013.

ORDINANCE

An ordinance providing for the levy within Sales Tax District No. 1 (Many) of the Parish School Board of the Parish of Sabine, State of Louisiana, effective January 1, 2020, of a one-half of one percent (1/2%) sales and use tax upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and on sales of services in said District, providing for the assessment, collection, payment thereof and the dedication of the proceeds of said tax and the purpose for which the proceeds of the tax may be expended, such tax having been authorized at a special election held in said District on October 19,2013.

WHEREAS, under the provisions of Article VI, Section 29 of the Constitution of the State of Louisiana of 1974, and other constitutional and statutory authority and an election held on October 19,2013, the Parish School Board ofthe Parish of Sabine, State of Louisiana (the "Governing Authority"), acting as the governing authority of Sales Tax District No. 1 (Many) of the Parish School Board of the Parish of Sabine, State of Louisiana (the "District"), is authorized to levy and collect within the District from and after January 1, 2020, a one-half of one percent (1/2%) sales and use tax (the "Tax"), upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and upon the sale of services as defined in applicable statutory authority, pursuant to the following proposition which was approved at said election held on October 19, 201 3:

MANY SALES TAX DISTRICT NO. 1 PROPOSITION (SALES TAX EXTENSION)

Shall Sales Tax District No. 1 (Many) of the Parish School Board of the Parish of Sabine, State of Louisiana (the "District"), be authorized to continue to levy and collect under the provisions of Article VI, Section 29 of the Constitution of the State of Louisiana of 1974 and other constitutional and statutory authority, a tax of one-half of one percent (Y2%) (the "Tax"), for an additional fifteen (15) years, commencing January 1, 2020, upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and on sales of services in the District, all as defined by law (an estimated $933,000 reasonably expected at this time to be collected from the levy of the Tax for an entire year), the Tax being presently authorized to be collected through December 31, 2019, for constructing, improving, operating and maintaining the public school buildings and facilities in the District and acquiring the equipment and furnishings therefor, and shall the School Board be authorized to fund the proceeds of the Tax into bonds to be issued for capital purposes?

WHEREAS, in compliance with the aforesaid constitutional and statutory authority and said special election of October 19, 2013, it is the desire of this Governing Authority to provide for the levy and collection of the Tax and to provide for distribution of the proceeds thereof and other matters in connection therewith as hereinafter provided in this ordinance;

NOW, THEREFORE, BE IT ORDAINED by the Parish School Board of the Parish of Sabine, State of Louisiana (the "Governing Authority"), acting as the governing authority of Sales Tax District No. 1 (Many) of the Parish School Board of the Parish of Sabine, State of Louisiana (the "District"), thereof, that:

SECTION 1. Imposition. Pursuant to the authority of a special election held in Sales Tax District No. 1 (Many) of the Parish School Board of the Parish of Sabine, State of Louisiana, on October 19, 2013, the Tax is hereby levied upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property, and upon the lease or rental of tangible personal property and on the sales of services in the District, as defined by law. The Uniform Local Sales Tax Code, as enacted by Act 73 of the 2003 Regular Session of the Louisiana Legislature and as it may be amended, shall apply in the assessment, collection, administration and enforcement of the Tax, the provisions of which are hereby incorporated by reference.

SECTION 2. Rate of Tax. The Tax is levied at the rate of one-half of one percent (1/2%) of the sales price of each item or article of tangible personal property when sold at retai l in the District, the Tax to be computed on gross sales for the purpose of remitting the amount of tax due to the District, and to include each and every retail sale. The Tax is levied at the rate of one-half of one percent (1 /2%) of the cost price of each item or article of tangible personal property when the same is not sold but is used, consumed, distributed, or stored for use or consumption in the District, provided there shall be no duplication of the Tax. The Tax is levied at the rate of one-half of one percent (1/2%) of the gross proceeds derived from the lease or rental of tangible personal property, as defined by law, where the lease or rental of such property is an established business, or part of an established business, or the same is incidental or germane to the said business, or of the monthly lease or rental price paid by lessee or rentee, or contracted or agreed to be paid by lessee or rentee to the owner of the tangible personal prope1iy. The Tax is levied at the rate of one-half of one percent (1/2%) of the amount paid or charged for taxable services, as defined by law, performed in the District.

SECTION 3. Effective Date. The Tax shall be effective on January 1, 2020.

SECTION 4. Term. The Tax shall remain in effect for fifteen (15) years (January 1, 2020 through December 31. 2034).

SECTION 5. Purposes. The proceeds of the Tax shall be used for the purposes set forth in the proposition approved by the voters in the special election held in the District on October 19, 2013, authorizing the Tax, which proposition is set forth in the preamble hereto.

SECTION 6. Vendor's Compensation. For the purpose of compensating the dealer in accounting for and remitting the Tax levied by this ordinance, each dealer shall be allowed one percent (1%) of the amount of Tax due and accounted for and remitted to the District's collector in the form of a deduction in submitting its report and paying the amount due by the dealer, provided the amount due was not delinquent at the time of payment, and provided the amount of any credit claimed for taxes already paid to a wholesaler shall not be deducted in computing the commission allowed the dealer hereunder.

SECTION 7. Exclusions and Exemptions. The Governing Authority adopts none ofthe optional exclusions or exemptions allowed by State sales and use tax law, nor does this Governing Authority adopt any exclusions or exemptions authorized by legislation enacted under Article VI, Section 29 (D)(l) of the Constitution of the State of Louisiana of 1974, that are not allowed as an exclusion or exemption from State sales and use tax. Included within the base of the Tax is every transaction, whether sales, use, lease or rental, consumption, storage or service, with no exclusions or exemptions except for those mandated upon political subdivisions by the Constitution or statutes of the State of Louisiana, including the Act.

SECTION 8. Interest on Unpaid Amount of Tax Due. As authorized by La. R.S. 47:337.69, the interest on unpaid amounts of the Tax which are due shall be at the rate of one and one-fourth percent (1-'14%) per month.

SECTION 9. Delinquency Penalty. The delinquency penalty, as provided by La. R.S. 47:337.70, shall be five percent (5%) per month on the unpaid amount of the Tax due for each thirty-day period, not to exceed five thirty-day periods.

SECTION 10. Penalty for False, Fraudulent or Grossly Incorrect Return. The penalty as authorized by La. R.S. 47:337.72 shall be fifty percent (50%) of the amount of the Tax found to be due.

SECTION 11. Negligence Penalty. The penalty as authorized by La. R.S. 47:337.73 shall be five percent (5%) of the unpaid amount of the Tax found to be due, or ten dollars ($10.00), whichever is greater.

SECTION 12. Penalty for Insufficient Funds Check. The penalty as authorized by La. R.S. 47:337.74 shall be an amount equal to the greater of one percent (1%) of the check or twenty dollars ($20.00).

SECTION 13. Attorney Fees. The collector is authorized to employ private counsel to assist in the collection of any taxes, penalties or interest due under this ordinance, or to represent him in any proceeding under this ordinance. If any taxes, penalties or interest due under this ordinance are referred to an attorney at law for collection, an additional charge of attorney fees, in the amount of ten per centum (10%) of the taxes, penalties and interest due, shall be paid by the tax debtor.

SECTION 14. Penalty for Costs Incurred. As provided by R.S. 47:337.75, and under the circumstances set forth therein, a penalty shall be added to the amount of Tax due in an amount as itemized by the Collector to compensate for all costs incmTed in making an examination of books, records or documents, or an audit thereof, or in the holding of hearings or the subpoenaing and compensating of witnesses.

SECTION 15. Distraint Penalty. The penalty as provided by R.S. 47:337.76 in cases where the distraint procedure is used in the collection of the Tax shall be ten dollars ($1 0.00).

SECTION 16. Limits on Interest, Penalty and Attorney Fees. Should the interest, penalties or attorney fees herein, or the combined interest, penalties and attorney fees, be declared to be in excess of limits provided by other law, including relevant jurisprudence, then the maximum interest, penalties and attorney fees allowed by such other law shall apply.

SECTION 17. Collector. The Tax levied by this ordinance is authorized to be collected by a "Collector" which term shall mean the Sabine Parish Sales Tax Commission.

SECTION 18. Powers of Collector. The Collector is hereby authorized, empowered and directed to carry into effect the provisions of this ordinance, to appoint deputies, assistants or agents to assist it in the performance of its duties, and in pursuance thereof to make and enforce such rules as it may deem necessary.

SECTION 19. Agreement to Collect Tax on Vehicles. With regard to the collection of the Tax on any motor vehicle, automobile, truck, truck-trailer, trailer, semi-trailer, motor bus, home trailer, or any other vehicle subject to the vehicle registration license Tax, this Governing Authority, acting through the President of this Governing Authority, is authorized to enter into an agreement or agreements with the Vehicle Commissioner, Department of Public Safety and Corrections, for the collection of the Tax on such vehicles, as provided by R.S.47:303(B).

SECTION 20. Revenues of Tax. All taxes, revenues, funds, assessments, moneys, penalties, fees or other income which may be collected or come into the possession of the Collector under any provision or provisions of this ordinance relating to the Tax shall be promptly deposited by the Collector for the account of the School Board i n the special fund established and maintained for the deposit of such proceeds, which fund shall be a separate bank account to be maintained with the regularly designated fiscal agent of the School Board; prov ided. however, any amount which is paid under protest or which is subject to litigation may be transferred to a separate account established by the Collector with said fiscal agent pending the final determination of the protest or litigation.

In compliance with the said special election of October 19, 2013, authorizing the Tax, after all reasonable and necessary costs and expenses of collecting and administration of the Tax have been paid as provided for above, the remaining balance in said special fund shall be available for appropriation and expend itures by this Governing Authority solely for the purposes designated in the applicable proposition authorizing the levy of the Tax.

SECTION 21. Severability. If any or more of the provisions of this ordinance shall for any reason be held to be illegal or invalid, such illegality or invalidity shall not affect any other provision of this ordinance, but this ordinance shall be construed and enforced as if such illegal or invalid provisions had not been contained herein. Any constitutional or statutory provision enacted after the date of this ordinance which validates or makes legal any provision of this ordinance which would not otherwise be valid or legal, shall be deemed to apply to this ordinance.

SECTION 22. Uniform Sales Tax Controlling. If any provision of this ordinance shall be in conflict with the provisions of the Uniform Local Sales Tax Code, the provisions of the Uni form Local Sales Tax Code shall be controlling.

SECTION 23. Effective Date of Ordinance. This ordinance shall be in full force and effect immediately upon its adoption, being an ordinance affecting the public peace, health and safety.

SECTION 24. Publication and Recordation. This ordi nance shall be published in one issue of the official journal of this Governing Authority as soon as is reasonably possible. A certified copy of this ordinance shall be recorded in the mortgage records of the Parish of Sabine, State of Louisiana.

The final adoption of the foregoing ordinance having been duly moved and seconded, the roll was called and the following vote was taken and recorded:

MEMBERS: YEAS: NAYS: ABSENT: ABSTAINING:

Imon Jones

1. A. "Buddy" Veuleman

Spencer Faust

Roderick Davis

James R. Martin Will iam D. Garcie Terrell Snelling Donald H. Remedies Dale Skinner

_x_

And the ordinance was declared adopted on this, the 131day of January, 2013.

Is/ Sara Ebarb Is/ J.A. "Buddy" Veu leman

Secretary President

On motion by Roderick Davis and seconded by Donald H. Remedies,it was carried to approve moving the February 10,2014,Board Meeting at 6:30P.M. to 12:00 noon. (This is the date we will be selling bonds for the new Many Elementary School. By having the bond sale at noon,we will have more bidders and hopefully get lower interest rates.)

On motion by Dale Skinner and seconded by Roderick Davis, James R. (Randy) Martin was nominated for president. There were no other nominations.

On motion by Donald H. Remedies and seconded by Dale Skinner,Terrell Snelling was nominated as

Vice-President. There were no other nominations.

There was no business under the Superintendent's Report, informational only. As there was no further business, the meeting adjourned.

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J.A. "Buddy" Veuleman, President

Attest

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Sara P. Ebarb, EdD., Secretary