Many, LA  71449

October 7, 2019

1.      Meeting Opening

The Parish School Board of Many, Louisiana, Sabine Parish, met in public session on October 7, 2019 at 6:00 p.m. at the regular meeting place of said Board, with the following members present:  Terrell Snelling, Board President; Roderick Davis, Board Vice-President; Dr. Leah Byles, Spencer Faust, Donald Garcie, Genevieve Gordon, Donald Remedies and Dale Skinner.

Absent:  Daron Chandler

At 6:00 p.m., the regular meeting of the board began with a Call to Order by President Terrell D. Snelling, the Invocation was offered by Rodney Wilson and the Pledge of Allegiance was rendered.

2.      Recognition of Visitors

A.     Representative Larry Bagley presented the Board with An Expression of Commendation from the State of Louisiana House of Representatives recognizing Sabine Parish school system as an “Outstanding School System” for its performance during the 2018-2019 school year.

B.     On behalf of the Sabine Parish School Board, Dr. Sara P. Ebarb recognized Bradley Marr of the Sabine Parish Sheriff’s Office and presented him with a plaque in recognition of outstanding efforts in improving the safety of Sabine Parish schools.

3.      Consent Agenda

On motion of Donald Remedies and seconded by Genevieve Gordon, it was carried to approve the Consent Agenda as follows:

A.     Approval and adoption of the September 9, 2019 Hearing Minutes as signed;

B.     Approval and adoption of the September 9, 2019 Meeting Minutes as signed;

C.     Approval for Out-of-State Field Trip for students from Ebarb School, Florien School, Many High School, Many Jr. High School, Many Elementary, Negreet School, Pleasant Hill School, Zwolle High School and Zwolle Elementary to visit the Texas State Railroad in Rusk, Texas on October 23, 2019;

D.     Approval and adoption of Cooperative Endeavor Agreement between Louisiana Board of Regents and Sabine Parish School District for Field Outreach Services District Enhancement for the 2019-2020 through 2022-2023 Academic Years;

E.     Approval and adoption of State of Louisiana Department of Education Contract with Sabine Parish School Board for Every Student Succeeds Act (ESSA) (21^st Century Community Learning Centers);

F.     Approval and adoption of Amendment to the Contract between Northwest Louisiana Human Services District and Sabine Parish School Board for Keepin’ It Real Rural Middle School Prevention Program;

G.    Approval and adoption of State of Louisiana Department of Education Interagency Agreement;

H.     Approval of line item budget revision to increase ZHS Discretionary B&E allotment by $58,000;

I.       Approval of line item budget revision to increase ZES Discretionary B&E allotment by $25,000;

J.      Approval and adoption of New Policy(ies) (first reading) of File DJD-19 – Expense Reimbursement;

K.     Approval of 19/20 Super Application Rollover Budget;

L.      Approval of the LA4 Early Childhood Program Budget 2019-2020;

M.    Approval and adoption of Consent Agenda items 3A – 3M.

4.      Regular Agenda Items

A.     On motion of Donald Garcie and seconded by Dr. Leah Byles, it was carried to approve and adopt an ordinance providing for the continued levy within Sales Tax District No. 2 of the Parish School Board of the Parish of Sabine, State of Louisiana, effective July 1, 2020, of a one-half of one percent (1/2%) sales and use tax.

The following ordinance was offered for adoption by Donald Garcie and seconded by Dr. Leah Byles.

ORDINANCE

An ordinance providing for the continued levy within Sales Tax District No. 2 of the Parish School Board of the Parish of Sabine, State of Louisiana, effective July 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 upon the sale of services in said District, levying and providing for the assessment, collection, payment and 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 the District on April 28, 2018.

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 elections held on April 28, 2018, 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. 2 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 July 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 April 28, 2018:

SALES TAX DISTRICT NO. 2

PROPOSITION

(SALES TAX RENEWAL)

Shall Sales Tax District No. 2 of the Parish School Board of the Parish of Sabine, State of Louisiana (the "District"), under the provisions, be authorized to levy and collect a tax of one-half of one percent (1/2%) (the "Tax"), for a period of twenty (20) years from and after July 1, 2020 (an estimated $825,000 reasonably expected at this time to be collected from the levy of the Tax for an entire year), 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, as defined by law, with the proceeds of the Tax (after paying the reasonable and necessary expenses of collecting and administering the Tax), to be allocated for expenditure within the various School Districts underlying the District, pro-rated on a per pupil basis (as such pupil basis is established annually), to pay the costs of constructing, improving, operating and maintaining the public school buildings and facilities within the District and acquiring equipment and furnishings therefor?

WHEREAS, in compliance with the aforesaid constitutional and statutory authority and said special election of April 28, 2018, 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; and

WHEREAS, the Governing Authority also wishes to amend the ordinance adopted by it on April 19, 2000, with regard to the correct 1/2% sales tax being levied by the District (the "Current Sales Tax Ordinance");

NOW, THEREFORE, BE IT ORDAINED by the Parish School Board of the Parish of Sabine, State of Louisiana, acting as the governing authority of Sales Tax District No. 2 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. 2 of the Parish School Board of the Parish of Sabine, State of Louisiana on April 28, 2018, 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. The levy and collection of the Tax will be a continuation of the similar sales and use tax previously authorized to be levied by the District.

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 retail 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 property. 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 July 1, 2020.

SECTION 4. Term. The Tax shall remain in effect for twenty (20) years (July 1, 2020 through June 30, 2040).

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 April 28, 2018, 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 of the 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 except as noted below. Included within the base of each 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, notwithstanding the foregoing, "taxable services" shall not include the furnishing of repairs to railcars when the repaired railcar is delivered to the customer in another state, either by common carrier or the repair dealer's own vehicle.

SECTION 8. The Current Sales Tax Ordinance is hereby amended by adding Section 3.5 thereto:

"Notwithstanding the foregoing, the furnishing of repairs to railcars when the repaired railcar is delivered to the customer in another state, either by common carrier or the repair dealer's own vehicle, shall be excluded from the levy of the Tax imposed by this ordinance."

SECTION 9. Interest. The interest on unpaid Taxes provided for by La. R.S. 47:337.69 shall be at the rate of one and one-fourth percent (1-1/4%) per month.

SECTION I 0. 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 11. Penalty for False or Fraudulent Return. Penalty as provided by La. R.S. 47:337.72 shall be fifty percent (50%) of the Tax found to be due.

SECTION 12. Negligence Penalty. The penalty provided by La. R.S. 47:337.73 shall be five percent (5%) of the Tax or deficiency found to be due, or ten dollars ($10.00), whichever is greater.

SECTION 13. Penalty for Insufficient Funds Check. The penalty provided in 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 14. 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 often the tax debtor shall pay per centum (10%) of the taxes, penalties and interest due.

SECTION 15. 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 incurred 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 16. 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 ($10.00).

SECTION 17. 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 18. 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 19. 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 20. 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 the Governing Authority and on behalf of the Parish, 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 21. 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 respective accounts of the School Board in the special funds heretofore established and maintained for the deposit of such proceeds, which fund is a separate bank account established and maintained with the regularly designated fiscal agent of the School Board, provided, 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 April 28, 2018, authorizing the Tax, after all reasonable and necessary costs and expenses of collecting and administration of the Tax has been paid as provided for above, the remaining balance in said special fund shall be available for appropriation and expenditures by the Governing Authority solely for the purposes designated in the applicable proposition authorizing the levy of the Tax.

SECTION 22. 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 23. 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 Uniform Local Sales Tax Code shall be controlling.

SECTION 24. Effective Date. This ordinance shall be in full force and effect immediately upon its adoption, being an ordinance affecting the public peace, health and safety.

SECTION 25. Publication and Recordation. This ordinance 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:

And the ordinance was declared adopted on this, the 7th day of October, 2019.

/s/Sara P. Ebarb, Ed.D.

Secretary

/s/Terrell D. Snelling

President

B.     On motion of Roderick Davis and seconded by Dr. Leah Byles it was carried to approve and adopt an addendum to current Teacher Rubric for Compass Evaluations.

5.         Superintendent’s Report

Informational only.

6.         Adjournment

There being no further business, the meeting was adjourned.

________________________

 Terrell D. Snelling, President

Attest:

________________________

 Sara P. Ebarb, Ed.D, Secretary