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Ord 1714

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~ORDINANCE NO. 1714 OF 2017
AN ORDINANCE LEVYING AN ADDITIONAL SALES TAX OF ONE HALF OF ONE PERCENT (0.50%) IN THE COOKTOWN ROAD ECONOMIC DEVELOPMENT DISTRICT OF THE CITY OF RUSTON, STATE OF LOUISIANA (THE "DISTRICT"); DESIGNATING THE FULL AMOUNT OF SUCH ADDITIONAL SALES TAX AS THE SALES TAX INCREMENTS IN THE DISTRICT FROM WHICH THE LOCAL SALES TAX INCREMENTS WILL BE DETERMINED AND USED TO FINANCE ECONOMIC DEVELOPMENT PROJECTS IN THE DISTRICT IN ACCORDANCE WITH AND AS AUTHORIZED BY PART II, CHAPTER 27, TITLE 33 OF THE LOUISIANA REVISED STATUTES OF 1950, AS AMENDED, DESIGNATING THE INITIAL ANNUAL BASELINE COLLECTION RATE AND ESTABLISHING A MONTHLY BASELINE COLLECTION RATE FOR THE DISTRICT; PLEDGING AND DEDICATING SUCH TAX INCREMENTS TO REIMBURSE ECONOMIC DEVELOPMENT COSTS AND PROVIDING FOR OTHER MATTERS IN CONNECTION WITH THE FOREGOING.
WHEREAS, Part II, Chapter 27, Title 33 of the Louisiana Revised Statutes of 1950, as amended (La. R.S. 33:9038.31, et seq.) (the "Act") authorizes municipalities, parishes and certain other local governmental subdivisions to create economic development districts to carry out the purposes of the Act, which economic development districts are political subdivisions of the State of Louisiana and possess such power and authority and have such duties as provided by the Act and other law; and
WHEREAS, by Ordinance No. 1709 of 2017 adopted on September 11, 2017, this Mayor and Board of Aldermen (the "Governing Authority"), acting as the governing authority of the City of Ruston, State of Louisiana (the "City") created the Cooktown Road Economic Development District of the City of Ruston, State of Louisiana (the "District"), in accordance with La. R.S. 33:9038.32; and
WHEREAS, La. R.S. 33:9038.39 permits the District to levy a sales and use tax of up to two percent (2%) for authorized purposes; and
WHEREAS, La. R.S. 33:9038.34(O) provides for the creation of a special trust fund for the furtherance of economic development projects, as defined in the Act, into which the incremental increases in sales taxes shall be deposited and loaned, granted, donated, or pledged in furtherance of economic development projects (each Project hereinafter approved being referred to herein as a "Project" or "Projects"); and
WHEREAS, in accordance with the Act, this Governing Authority, in said ordinance creating the District, did further create a special trust fund, named the "Cooktown Road Economic Development District Trust Fund (the "Trust Fund") the purpose of which is to fund economic development projects selected by the governing authority of the District in the manner provided by the Act; and
WHEREAS, in accordance with La. R.S. 33:9038.39, and in order to finance and fund certain Projects, this Governing Authority, in its capacity as governing authority of the District, desires to levy an additional sales tax of one-half of one percent (0.50%) in the District and to designate such increase in sales tax as the sales tax increment, together with a like amount of State of Louisiana (the "State") sales tax, if approved by the State, which will be used to reimburse costs of economic development projects as defined in the Act; and
WHEREAS, the proceeds of the sales tax levied in this ordinance will be deposited in the Trust Fund and used to reimburse Hutton MT 17, LLC, or a related entity (the "Company"), for up to $3,000,000 of infrastructure expenses relating to the construction and development of a multiple-tenant retail facility in the District, pursuant to a cooperative endeavor agreement by and among the District, the City and the Company (the "CEA");
NOW THEREFORE, BE IT HEREBY ORDAINED by the Mayor and Board of Aldermen of the City of Ruston, State of Louisiana, acting as the governing authority of the District, that:
§1. Adoption of Findings. All of the above "Whereas" clauses are adopted as part of this ordinance.
§2. Levy of Sales tax. In accordance with La. R.S. 33:9038.39 and other constitutional and statutory authority supplemental thereto, there is hereby levied in the District, effective April 1, 2019, an additional sales and use tax of one-half of one percent (0.50%), upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property, upon the lease or rental of tangible personal property and on the sales of services in the District, as defined by law (the "District Tax").
The District Tax shall expire on 11:59 p.m. on March 31, 2039.
The proceeds of the District Tax shall be used to pay the costs of economic development projects, as defined in the Act, particularly in La. R.S. 33: 9038.34(M) and La. R.S. 33:9038.36, located within the District, and also to pay the costs of infrastructure improvements outside the District that benefit property in the District.
The Uniform Local Sales Tax Code, as enacted by Act No. 73 of the 2003 Regular Session of the Louisiana Legislature, and as it may be amended from time to time, shall apply in the assessment, collection, administration and enforcement of the District Tax, the provisions of which Uniform Local Sales Tax Code are hereby incorporated by reference.
As provided by La. R.S. 33:9038.39, no election shall be required in connection with the levy of the District Tax, since there are no qualified electors in the District, as certified by the Lincoln Parish Registrar of Voters by certification attached hereto as Exhibit A.
§3. Vendor's Compensation. For the purpose of compensating the dealer in accounting for and remitting the District Tax levied by this ordinance, each dealer shall be allowed two percent (2.00%) of the amount of District Tax due and accounted for and remitted to the Tax collector in the form of a deduction in submitting his 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.
§4. Exclusions or Exemptions. This Governing Authority adopts none of the optional exclusions or exemptions allowed by state sales tax law, nor does this Governing Authority adopt any exclusions or exemptions authorized by legislation enacted under Article VI, Section 29(D)(1) of the Constitution of the State of Louisiana of 1974 that are not allowed as an exclusion or exemption from state sales tax. Included within the tax base of the District 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.
§5. Tax Collector. The District Tax is authorized to be collected by a "Collector" which term shall mean the Lincoln Parish Sales tax Commission, or its successor in the role of parishwide sales tax 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.
The District Tax shall be collected in the same manner, under the same terms and conditions and with the same penalty, interest, collection and compensation arrangements as other sales taxes in the City are collected by the Collector.
With regard to the collection of the District 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 City and on behalf of the District, for the collection of the District Tax on such vehicles, is authorized to enter into an agreement with the Vehicle Commissioner, Department of Public Safety and Corrections, as provided by R.S.47:303(B).
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 District Tax shall be promptly deposited by the Collector for the account of the District in the Trust Fund, 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.
§6. Penalty, Interest and Attorneys Fees. As provided above, the EDD Tax shall be collected in the same manner, under the same terms and conditions and with the same penalty, interest, collection and compensation arrangements as other sales taxes of the City are collected by the Collector
§7. Designation of Baseline Collection Rate. The District Tax levied pursuant to this ordinance is a new sales tax and the full amount thereof is hereby designated by the Governing Authority to be used in determining the local sales tax increment pursuant to the Act.
The initial annual baseline collection rate for the District, which is the amount of the District Tax collected in the District in the most recent completed fiscal year of the City prior to the establishment of the District, is hereby designated to be zero ($0) (the "Initial Baseline Collection Rate"), as the District Tax was not levied during the most recently completed fiscal year of the City prior to the establishment of the District. The monthly baseline collection rate, which is the initial annual baseline collection rate divided by twelve (12), is hereby designated to be zero ($0) (the "Monthly Baseline Collection Rate").
§8. CFO Certification. The Chief Financial Officer of the City has furnished the certification in the form attached hereto as Exhibit B, as to the accuracy of the Initial Annual Baseline Collection Rate and Monthly Baseline Collection Rate and is authorized and directed to publish such certification in the Ruston Daily Leader, the official journal of the City, one time, as required by La. R.S. 33:9038.34(C). If the amounts of the Initial Annual Baseline Collection Rate and Monthly Baseline Collection Rate are not contested within thirty days after the said publication, then such amounts shall be conclusively presumed to be valid, and no court shall have any jurisdiction to alter or invalidate the designation of the amount of either the Initial Annual Baseline Collection Rate and Monthly Baseline Collection Rate.
§9. Designation of Sales Tax Increment. The City Council hereby designates the entire amount of the District Tax as the local sales tax increment, which is to be deposited in the special trust fund created herein for the furtherance of economic development projects through reimbursement of costs of economic development projects and hereby pledges and dedicates to such purpose the local sales tax increment in the manner provided by the Act.
§10. Notice to Public. The City Council hereby acknowledges and affirms the prior publication of a notice describing the levy of the District Tax and informing the citizens of the date of consideration of this ordinance, said notice having been published once a week for two weeks in the Ruston Daily Leader, the official journal of the City, in the form of notice attached hereto as Exhibit C.
The Governing Authority also acknowledges having complied with the requirements of La. R.S. 42:19.1 by previously announcing (at a meeting held on August 7, 2017) the consideration of this ordinance, and by having duly notified the applicable state legislators and having published the notice required thereby not less than 30 days and not more than 60 days prior to the enactment of this ordinance.
§11. Use of Sales Tax Increments. Notwithstanding anything to the contrary contained herein, sales tax increments within the District shall be used only for Projects that meet the definition of "economic development project" as that term is defined in La. R.S. 33:9038.34(M), and as further set forth in the CEA.
§12. Authorization of Officers. The Mayor, Mayor pro tem and City Clerk are hereby authorized, empowered and directed to do any and all things necessary and incidental to carry out the provisions of this ordinance.
§13. Severability. If any provision of this ordinance shall 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.
§14. Repealer. All ordinances or resolution, or parts thereof, in conflict herewith are hereby repealed.
§15. Publication; Effective Date. This ordinance shall be published one time in the official journal of the City, and shall become effective in the manner provided by La. R.S. 33:406(C).
This Ordinance was introduced on September 11, 2017, by Alderwoman Angela Mayfield, Notice of Public Hearing was published on September 18, 2017 and September 25, 2017, and said public hearing having been held, the title having been read and the Ordinance considered, on motion to adopt, as amended, by Alderman Jedd Lewis, seconded by Alderwoman Angela Mayfield, a record vote was taken and the following result was had:
YEA: ALDERWOMAN CAROLYN ELMORE CAGE
ALDERMAN JEDD LEWIS
ALDERWOMAN ANGELA R. MAYFIELD
ALDERMAN JIM PEARCE
ALDERMAN BRUCE SIEGMUND
NAY: NONE
ABSENT: NONE
WHEREUPON, the presiding officer declared the above Ordinance duly adopted on the 6th day of November, 2017.
ATTEST:
LAURA HARTT, CLERK
RONNY WALKER, MAYOR
NOTE: Exhibits were not included in the publication of Ordinance 1714 of 2017; however, they are available for inspection in the Office of the City Clerk during regular business hours at 401 North Trenton, Ruston. (Exhibit A Certificate of Registrar of Voters; Exhibit B Certificate of Director of Finance; and Exhibit C Notice of Intention with Boundaries and Map)

1td Nov. 10, 2017

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