VINTON, LA

                December 18, 2012

 

                The Mayor and Council of the Town of Vinton, Louisiana, met in regular session at the regular meeting place of said Mayor and Council, in the Town Hall, Vinton, Louisiana, at 6:00 p.m. on the 18th day of December, 2012, with the following members present:

 

                                                                                Kenneth O. Stinson, Mayor

                                                                                Bliss Bujard, Council Member

                                                                                Harold R. Douga, Council Member

                                                                                William, “BB” Loyd, Mayor-Pro-Tem

                                                                                Kevin Merchant, Council Member

                                                                                Paul Patin, Council Member

                                                                                                                                                                                                               

                                ABSENT:                               None

 

                                ALSO PRESENT:                 Cade R. Cole, Town Attorney

                                                                               

                                                                The following Reports were submitted:

 

                Total Payroll for November, 2012                                                                             $   104,018.19                

                                Total Receipts for November, 2012                                                                         $   821,416.20  

                                Total Disbursements for November, 2012                                                            $   831,904.89      

                                Total Bills for November, 2012                                                                                  $   334,026.02   

 

 

 

Kenneth O. Stinson, Mayor called the meeting to order.  Rev. Kathy Fitzhugh led in prayer, and then followed the Pledge of Allegiance.

 

Council Member Bujard recognized and Mayor Stinson presented a proclamation to Ms. Christine Eastman, Math Teacher at Vinton High School, for her dedication and commitment to educating the students in our community. 

 

                                It was moved by Council Member Douga that the minutes of prior meetings, copies of which were mailed to each Council Member prior to the meeting, be approved as written.  The motion was seconded by Council Member Bujard and carried.

 

                                Mary Vice, City Clerk gave the monthly Administration Department report.  Ms. Vice announced that the employees had voted on the proposed floating holiday’s for 2013 and the results were as follows:

 

                                Police Employees:                                                          November 29, 2013 (8 hours)

                                                                                                                                December 24, 2013 (8 hours)

 

                                Admin. & Public Works/Electrical Employees:   July 5, 2013 (4 hours)

                                                                                                                                November 29, 2013 (4 hours)

                                                                                                                                December 24, 2013 (8 hours)

 

                                It was moved by Council Member Loyd that the floating holidays for 2013 be approved as voted on by the employee’s.  The motion was seconded by Council Member Merchant and carried.

 

                                Bills for the month of November, 2012, were approved and payment authorized upon a motion by Council Member Merchant, seconded by Council Member Loyd and carried.

 

                                Mayor Stinson updated the governing authority on pending grants and projects.

 

                                Mayor Stinson announced that the Cunningham Home, 1520 Horridge Street was awarded “Yard of the Month”.

 

                                Mayor Stinson announced that the following bids were received in regard to the LCDBG Water Treatment Plant Improvements:

 

                                                                Kaough & Jones               $352,300.00 (Base Bid less Alternate No. 2)

                                                                Trek, Inc.                             Non-Responsive due to their bid bond date being earlier than the bid due date.

 

                                Upon the recommendation of the engineer, it was moved by Council Member Merchant that the construction contract for the LCDBG Water Treatment Plant Improvement Project be awarded to Kaough & Jones Electrical Company, in the amount of their total base bid less deductive alternate no. 2 for a total contract amount of $352,300.00.  The motion was seconded by Council Member Bujard and carried.

 

                                Mayor Stinson announced that the following bids were received in regard to the Police Canopy Project:

 

                                                                H&H Metal Contractors                                $122,932.00

                                                                Lewing Construction                      $130,800.00

                                                                Pat Williams Construction           $125,500.00

 

                                Upon the recommendation of the engineer, it was moved by Council Member Merchant that the construction contract for the Police Canopy Project be awarded to H & H Metal Contractors in the amount of $122,932.00.  The motion was seconded by Council Member Patin and carried.

 

                                Attorney Cole informed the governing authority that the appraisal on the downtown parking lot was received.  The amount of the appraisal was $17,500.00, therefore the agreed upon selling price of $15,500.00 for the downtown parking lot is good and authority needs to be given to the Mayor to purchase the property at said price.

 

                                It was moved by Council Member Merchant and seconded by Council Member Douga that the following Resolution be adopted and the vote cast thereon was as follows:

 

                                                YEAS:  Council Members:  Bujard, Douga, Loyd, Merchant & Patin

 

                                                NAYS:  None

 

                                         ABSENT:  None

 

RESOLUTION

 

                                BE IT RESOLVED by the Governing Authority of the Town of Vinton, Louisiana, that Mayor Kenneth O. Stinson is hereby authorized and empowered to sign legal documents purchasing the downtown parking lot in the amount of $15,500.00.

 

                               

 

 

APPROVED AND ADOPTED this 18th day of December, 2012.

 

                                                                                                                                _______________________________

                                                                                                                                Kenneth O. Stinson, Mayor

 

ATTEST:

 

_____________________________

Mary O. Vice, City Clerk

 

                                It was moved by Council Member Loyd that the following Class “A” Beer permits be approved:

 

                                                                                Kevin Pickett

DBA The Lucky Delta

1903 West Street

Vinton, La. 70668

 

Glenn Floyd Cormier

DBA Cajun Cowboy’s

1312A Gum Cove Road

Vinton, La. 70668

 

Judith A. Vice

DBA B&B Bar

1313 Horridge Street

Vinton, La. 70668

 

Gregory M. Love

ALYCO, LLC

DBA Love’s Casino

2024 A West Street

Vinton, La 70668

 

The motion was seconded by Council Member Bujard and carried.

 

                                It was moved by Council Member Douga that the following Class “B” Beer permits be approved:

 

Kevin Pickett                                                                                                    

DBA Delta Fuel                                                                

1907 West Street                                                                                            

Vinton, La. 70668                                                                            

                                                                                                                               

Glenn Floyd Cormier

DBA Glenn’s Mart Grill & Deli

1312 Gum Cove Road

Vinton, La. 70668

 

M & K Groups, LLC.

DBA M&K Pantry #3

1603 Hwy 90 West

Vinton, La. 70668

 

Retail Investors of Texas

DBA Market Basket #26

1717 Hwy 90 West
Vinton, La. 70668

 

Jim Yates

DBA EZ Mart #369

1723 Hwy 90 West

Vinton, La. 70668

 

Hien Nguyen

DBA Circle A Mini Mart

1309 Hwy 90 West

Vinton, La. 70668

 

Kuldip Singh

DBA Tiger Mart #12

1410 Gum Cove Road

Vinton, LA  70668

 

Gregory M. Love

ALYCO, LLC.

DBA Love’s Travel Stop

Vinton, La. 70668

 

The motion was seconded by Council Member Loyd and carried.

 

                                It was moved by Council Member Bujard that the following Class “A” Liquor permits be approved:

 

Kevin Pickett

DBA The Lucky Delta

1903 West Street

Vinton, La. 70668

 

Glenn Floyd Cormier

DBA Cajun Cowboy’s

1312A Gum Cove Road

Vinton, La. 70668

 

Judith A. Vice

DBA B&B Bar

1313 Horridge Street

Vinton, La. 70668

 

Gregory M. Love

ALYCO, LLC

DBA Love’s Travel Stop

2024 AWest St.

Vinton, La. 70668

 

The motion was seconded by Council Member Loyd and carried.

                                It was moved by Council Member Loyd that the following Class “B” Liquor permits be approved:

 

Kevin Pickett                                                                                                                                    

DBA DELTA FUEL STOP                                  

1907 West Street

Vinton, La. 70668

 

Glenn Floyd Cormier

DBA Glenn’s Mart Grill & Deli

1312 Gum Cove Road

Vinton, La. 70668

 

M & K Groups, LLC

DBA M & K Pantry #3

1603 Hwy 90 West

Vinton, La. 70668

 

Retail Investors of Texas

DBA Market Basket #26

1717 Hwy 90 West

Vinton, La. 70668

 

Jim Yates

DBA EZ Mart #369

1723 Hwy 90 West

Vinton, La. 70668

 

Hien Nguyen

DBA Circle A Mini Mart, Inc.

1309 Hwy 90 West

Vinton, La. 70668

 

Kuldip Singh

DBA TIGER MART #12

1410 Gum Cove Road

Vinton, LA  70668

 

The motion was seconded by Council Member Douga and carried.

 

                                It was moved by Council Member Merchant that the following Wrecker Permit be approved:

 

Ernie L.  Breaux

DBA Breaux’s Wrecker Service

1603 Hwy 90

Vinton, La. 70668

 

The motion was seconded by Council Member Loyd and carried.

 

                                Council Member Patin stated that he has a proposal for street improvements that he is working on and he will bring it before the council at the January, 2013 meeting.

 

                                The Mayor stated that one purpose of the meeting was for canvassing and tabulating the returns of an election held in the Town of Vinton (the “Town”) on November 6, 2012, on the question of the levy and collection of a sales and use tax of 1/2%, for a period of ten (10) years beginning January 1, 2013, and thereupon presented the following proces verbal, which was adopted by the following vote:

 

YEAS:                        Bliss Bujard, Harold R. Douga, Kevin Merchant, William “BB” Loyd, and                                    Paul Patin

 

 

NAYS:            None

 

ABSENT:       None

 

PROCES VERBAL

 

BE IT KNOWN AND REMEMBERED that on this 18th day of December, 2012, at 6:00 p.m., in accordance with a resolution adopted by the Council, governing authority of the Town, on May 15, 2012, and recorded in the records of said Town, notice of which meeting was issued and published according to law, the undersigned members of the Council, being a quorum thereof, met at the regular meeting place of the Council, and according to law examined the tabulation blanks, certificates and statements which were received from the Commissioners and Commissioners-in-Charge of the election held in the Town of Vinton, Parish of Calcasieu, Louisiana on November 6, 2012, in accordance with said resolution, together with the transcription of the totals made by the Clerk of Court and Ex-Officio Parish Custodian of Voting Machines in and for Calcasieu Parish to determine the following proposition:

 

SALES TAX PROPOSITION

 

SUMMARY: AUTHORITY FOR THE TOWN OF VINTON, LOUISIANA TO CONTINUE TO LEVY THE EXISTING ½ OF 1% SALES AND USE TAX FOR THE PURPOSE OF OVERLAYING THE HARD SURFACED STREETS WITHIN THE TOWN AND FOR FIRE PROTECTION, INCLUDING MAINTENANCE OF FIRE DEPARTMENT BUILDINGS, EQUIPMENT, INSURANCE AND UTILITY BILLS AND ACQUISITION OF ADDITIONAL FIRE PROTECTION EQUIPMENT AND VEHICLES.

 

Shall The Town of Vinton, Louisiana (the “Town”) pursuant to Article VI, Sections 29-30 of the Louisiana Constitution, and other constitutional and statutory authority, be authorized to continue to levy and collect a sales and use tax of one-half of one percent (½ %), for a renewed period of ten 10 years commencing January 1, 2013, with collections from the levy of the tax estimated to be $168,611.40 for one calendar year,  upon the sale at retail, use, lease or rental, consumption and storage for use or consumption of tangible personal property and on sales of services within the Town, all as presently or hereafter defined in La. R.S. 47:301 to 317, inclusive (the “Tax”), with the avails of the Tax (after paying reasonable costs of collecting and administering the tax) dedicated and used for the following purposes:  (a) seventy-five (75%) percent of the proceeds of said Tax shall be expended for the maintenance and overlay of the hard surfaced streets within the Town, (b) and twenty-five (25%) percent of the proceeds of said Tax shall be expended for maintenance of Fire Department buildings, equipment, vehicles, payment of Fire Department insurance and utility bills, and for acquiring new equipment or vehicles for Fire Protection?

                                                                                                        

The results of said election on the Sales Tax Proposition proved to be as follows:

 

NUMBER OF VOTES IN PRECINCT            FAVOR OF PROPOSITION

NUMBER OF VOTES AGAINST PROPOSITION

700

196

 43

701

134

 23

702

244

 58

703

183

 54

761

    0

   0

Absentee/Early Voting

  60

 18

Totals

817

196

 

We therefore ascertained that the majority of qualified electors of the Town qualified to vote under the Constitution and laws of the State of Louisiana voting in said election in the Town voted in favor of the Sales Tax Proposition.

 

At the same time and place, we did examine and canvass the returns as evidenced by said tabulation blanks, certificates, and statements received from the election Commissioners and Commissioners-in-Charge, the correctness of which were sworn to by the election Commissioners-in ­Charge and Commissioners according to law, and our finding was that the returns indicated a majority voted in favor of the said Sales Tax Proposition.

 

Therefore, we declare that the result of said election is in favor and approving of the Sales Tax Proposition as stated above.

 

In accordance with law, a resolution promulgating the aforesaid results was adopted, and the City Clerk was ordered to have a copy of said resolution signed by the Mayor and published in one issue of the Southwest Daily News, our official journal and a newspaper published in and of general circulation in the Town.

 

We did, likewise, order that one copy of this proces verbal be sent to the Secretary of State to be recorded in the archives of the State of Louisiana, and that one copy be sent to the Clerk of the Court of Calcasieu Parish to be recorded in the mortgage records of said Parish and that one copy be filed in the archives of the Town.

 

THUS DONE AND SIGNED in the presence of Cheryl Douga and Terry Vice, competent witnesses and qualified voters of the Town, and Mary Vice, Notary Public, on this 18th day of December, 2012, at a meeting of the Mayor and Town Council in Vinton, Louisiana, by the undersigned Council Members present and participating in the canvass of said election, as well as by the Mayor of the Town of Vinton, also present.

 

__________________________________                _________________________________

BLISS BUJARD                                                        HAROLD DOUGA

_________________________________                  __________________________________

WILLIAM “BB” LOYD                                           KEVIN MERCHANT

 

_________________________________

PAUL PATIN

 

                                                           

WITNESSES:                                                     APPROVED:

 

_________________________________      ___________________________________

CHERYL DOUGA (witness)                            KENNETH O. STINSON, MAYOR

 

 

 

_____________________________________         

TERRY VICE (witness)                                                                                

 

                                                                                    ATTEST:

 

                                                                                    __________________________________   

                                                                                                                MARY O. VICE, CITY CLERK

                                                                                                                & Notary Public (Id. No.: 91428)   

 

The following Resolution Promulgating Sales Tax Election Results was thereupon introduced, and pursuant to a motion made by Council Member Merchant, and seconded by Council Member Loyd was adopted by the following vote:

 

YEAS:                        Bliss Bujard, Harold R. Douga, Kevin Merchant, William “BB” Loyd, and                                    Paul Patin

 

NAYS:            None

 

 

ABSENT:  None

 

 

RESOLUTION

 

A RESOLUTION PROMULGATING THE RESULTS OF A SALES TAXELECTION HELD IN TOWN OF VINTON, LOUISIANA ON NOVEMBER 6, 2012.

 

WHEREAS, on November 6, 2012, an election was held in the Town of Vinton, Louisiana, to determine the proposition hereinafter set out;

 

WHEREAS, the returns of said election were canvassed by the Mayor and Town Council according to law and notice duly given as provided by law, and the result of said election was declared to be against said proposition.

 

NOW, THEREFORE, BE IT RESOLVED by the Mayor and Council, the governing authority of the Town of Vinton, as follows:

 

SECTION 1. An election was held in the Town of Vinton, on November 6, 2012, to determine the proposition hereinafter set out; that said election was duly and properly called by the Mayor and Council by a resolution adopted on May 15, 2012 and recorded in the records of said Mayor and Council, that notice of said election embracing all matters required by law to be contained therein was given by publication in the Southwest Daily News, a newspaper published in Sulphur, Louisiana, and of general circulation in the Town once a week for four consecutive weeks, the first of said publications being not less than 45 days nor more than 90 days prior to the date set for said election; that this Mayor and Council did in said resolution designate the polling places for said election and did provide for the use of voting machines in the conduct of said election; that election officials were duly selected; that each election official received the certificate of instruction of the use of the voting machines and his duties in connection therewith as required by law; that the State Custodian of Voting Machines and the Clerk of Court and Ex-Officio Parish Custodian of Voting Machines of Calcasieu Parish made available on the day of the election at the polling places designated for the conduct of said election the necessary voting machines and all necessary equipment and paraphernalia required by law in connection with the use of voting machines at elections; that the Registrar of Voters and the Clerk of Court of Calcasieu Parish furnished to the election Commissioners and Commissioners-in-Charge copies of the precinct registers for each precinct or ward entitled to vote at such polling places; that the Louisiana Secretary of State prepared and certified the ballot used in the voting machines as required by law; that the proposition voted on in said election and as it appeared in said voting machine was in due form provided by law and the resolution adopted by this City Council on May 15, 2012, calling said sales tax election; that the results of said election were written on a large sheet of paper at said polling places, which sheet of paper was signed by each of the election officials designated to conduct such election at said polling places and which sheet was thereupon posted in public view at the polling places in accordance with law; that only qualified electors under the Constitution and laws of the State of Louisiana voted at said election; that the officials who served at said election were duly and properly appointed; that the places of all absent election officials were properly filled in accordance with law; that before opening the polls all election officials were properly sworn in accordance with law; that the polls at the voting places were opened at 6:00 a.m. and remained open and until not later than 8:00 p.m.; that after the closing of the polls the votes for and against the proposition were properly counted and tallied and the necessary tabulation blanks, certificates and statements were made by the election officials in accordance with law and the voting machines delivered to the Clerk of Court and Ex-Officio Custodian of Voting Machines in and for Calcasieu Parish, Louisiana, and a copy of the results of said election delivered to the Clerk of the Court of Calcasieu Parish as required by Louisiana Revised Statutes 18:571; that on the third day after said election the Clerk of Court and Ex-Officio Custodian of Voting Machines, after breaking the seals and opening the voting machines used in said election did transcript the totals for the proposition voted upon at said election; and that all things whatsoever required by law to be done in connection with the holding of said election were properly and duly performed in manner and form as required by Chapter 4 of Title 39 of the Louisiana Revised Statutes of 1950, as amended, and the general election laws of the State of Louisiana.

 

SECTION 2. In said election the following Sales Tax Proposition was adopted, approved

and passed by a majority of the electors qualified to vote and voting in said election in the Town of Vinton.

 

SALES TAX PROPOSITION

 

SUMMARY: AUTHORITY FOR THE TOWN OF VINTON, LOUISIANA TO CONTINUE TO LEVY THE EXISTING ½ OF 1% SALES AND USE TAX FOR THE PURPOSE OF OVERLAYING THE HARD SURFACED STREETS WITHIN THE TOWN AND FOR FIRE PROTECTION, INCLUDING MAINTENANCE OF FIRE DEPARTMENT BUILDINGS, EQUIPMENT, INSURANCE AND UTILITY BILLS AND ACQUISITION OF ADDITIONAL FIRE PROTECTION EQUIPMENT AND VEHICLES.

 

Shall The Town of Vinton, Louisiana (the “Town”) pursuant to Article VI, Sections 29-30 of the Louisiana Constitution, and other constitutional and statutory authority, be authorized to continue to levy and collect a sales and use tax of one-half of one percent (½ %), for a renewed period of ten 10 years commencing January 1, 2013, with collections from the levy of the tax estimated to be $168,611.40 for one calendar year,  upon the sale at retail, use, lease or rental, consumption and storage for use or consumption of tangible personal property and on sales of services within the Town, all as presently or hereafter defined in La. R.S. 47:301 to 317, inclusive (the “Tax”), with the avails of the Tax (after paying reasonable costs of collecting and administering the tax) dedicated and used for the following purposes:  (a) seventy-five (75%) percent of the proceeds of said Tax shall be expended for the maintenance and overlay of the hard surfaced streets within the Town, (b) and twenty-five (25%) percent of the proceeds of said Tax shall be expended for maintenance of Fire Department buildings, equipment, vehicles, payment of Fire Department insurance and utility bills, and for acquiring new equipment or vehicles for Fire Protection?

 

 

SECTION 3. The results of said election shall be promulgated by publication of this resolution of promulgation one time in the Southwest Daily News, the official journal of the Town and of general circulation in Vinton, Louisiana.

 

ADOPTED AND APPROVED this 18th day of December, 2012.

 

                                                                                   

                                                                        ____________________________________

KENNETH O. STINSON, MAYOR

 

 

ATTEST:                                                                    

 

 

_______________________________                     

MARY O. VICE, CITY CLERK

 

The Mayor stated that one of the purposes of the meeting was to adopt an ordinance which provides for the levying and collection of the renewed one-half of one percent (1/2 %) sales and use tax approved by the electorate of the Town of Vinton, Louisiana (the “Town”) on Tuesday, November 6, 2012; and, thereupon the following Ordinance was presented, having first been introduced on November 20, 2012, which was adopted by the following vote:

 

YEAS:            Bliss Bujard, Harold R. Douga, Kevin Merchant, William “BB” Loyd,

and Paul Patin

 

NAYS:            None

 

                        The Ordinance was approved and signed by the Mayor, attested by the Clerk, and provides as follows:

 

ORDINANCE NO.                                               

 

                        An Ordinance providing for the continuation of the levy and collection of a one-half of one percent (1/2 %) sales and use tax (“Tax”) by Town of Vinton, Louisiana (“Town”), for an additional 10-year period beginning January 1, 2013, in accordance with the provisions and terms of Chapter 2D of Subtitle II, Title 47 of the Louisiana Revised Statutes of 1950, as it may be amended (“Uniform Local Sales Tax Code”).

 

                        WHEREAS, pursuant to the provisions of Section 338.1(A) of Title 47 of the Louisiana Revised Statutes of 1950, as amended, and Article VI, Sections 7(A), 29(B), 30 and 32 of the Louisiana Constitution of 1974, and the authority granted at a special election held within Town, on November 6, 2012, the Town now renews and continues the levy and collection of the Tax for an additional 10-year period commencing January 1, 2013, the proceeds of which are to be allocated, distributed, and used by the Town, as set forth in the proposition submitted at the election, a copy of which proposition is attached hereto as Exhibit “A” and made a part of this Ordinance as if fully set forth herein; and

 

                        NOW, THEREFORE, BE IT ORDAINED BY THE TOWN OF VINTON, LOUISIANA, that:

 

                        SECTION 1.  Town Tax. The continuation of the Tax in favor of the Town authorized at a special election held within the Town, on November 6, 2012, upon the sale at retail, the use, the lease or rental, the consumption, the distribution and storage for use or consumption, of tangible personal property, and upon the sale of services in the Town, shall continue to be assessed, imposed, collected, paid and enforced, in the manner and subject to the terms and provisions of Uniform Local Sales Tax Code, the provisions of which are incorporated by reference herein.

 

                        Proceeds of the Tax, described in this section shall continue to be allocated, distributed and used by the Town in the manner and for the purposes described and provided for in Exhibit “A” hereto which is the proposition approved by the electorate of the Town at an election held November 6, 2012.

 

                        SECTION 2.  Integrated Bracket Schedule Applicable to Collection. The Tax described in Section 1 shall be collected on the basis of the applicable integrated bracket schedule prescribed by the Collector of Revenue, State of Louisiana, pursuant to Section 304 of Title 47 of the Louisiana Revised Statutes of 1950, as amended (R.S. 47:304). The dealers shall remit to the sales tax collector of the Town, the Sales and Use Tax Department of the Calcasieu Parish School Board (“Collector”) and comply with the Uniform Local Sales Tax Code, particularly La. R.S. 47:337.29, the proportionate part of the sales and use taxes collected in the Town in accordance with said integrated bracket schedule.

 

                        SECTION 3.  Vendor’s Compensation. For the purpose of compensating the dealer in accounting for and remitting the Tax described in this Ordinance, each dealer shall be allowed one percent (1%) of the amount of the Tax due and accounted for and remitted to the Collector in the form of a deduction in submitting his report and/or reports 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 4.  Exclusions and Exemptions. The Tax imposed under this Ordinance is subject to specific provisions under La. R.S. 47:305 of the Louisiana State sales and use tax laws and La. R.S. 47:337.9 of the Uniform Local Sales Tax Code. The City has not adopted the optional exclusions or exemptions allowed by Louisiana State sales and use tax law and codified under R.S. 47:337.10, nor shall it adopt any exclusions or exemptions which are not allowed as an exclusion or exemption from Louisiana State sales and use tax. Included within the tax base is every transaction, whether sales, use, lease or rental, or service, with no exclusions or exemptions except for those mandated upon political subdivisions by the Constitution or statutes of the State of Louisiana.

 

                        SECTION 5.  Interest. The interest on the unpaid Tax provided for by La. R.S. 47:337.69 shall be a the rate of one and one-fourth percent (1-1/4%) per month.

 

                        SECTION 6.  Delinquency Penalty. Penalties on unpaid Tax as provided under La. R.S. 47:337.70 shall be five percent (5%) of the total tax due if delinquency is for not more than thirty (30) days, with an additional five percent(5%) for each additional thirty (30) days or fraction thereof during which the delinquency continues, not to exceed twenty five percent (25%) in the aggregate.

 

                        SECTION 7.  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 8.  Negligence Penalty. The penalty provided by La. R.S. 47:337.73 shall be five percent (5%) of the Tax or deficiencies found to be due, or ten dollars ($10.00), whichever is greater.

 

                        SECTION 9.  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 10.  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 in any dispute, contest, or other controversy involving the determination of sales and use tax due or other proceeding.  Additional provisions applicable to attorney fees, inclusive of prevailing party and waiver of such fees, are included under La. R.S. 47:337.13.1 of the Uniform Local Sales Tax Code.

 

                        SECTION 11.  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 12.  Collector.  All sales and use taxes described in this ordinance shall be collected by a “Collector” as provided by La. R.S. 47:301.(2)(b) which shall mean and include the Calcasieu Parish School Board Sales and Use Tax Department, the entity presently collecting sales and use taxes on behalf of the City.

 

                        SECTION 13.  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 in the performance of his duties, and in pursuance thereof to make and enforce such rules as he may deem necessary.

 

                        SECTION 14.  Disposition of Revenues.  All Tax, revenues, funds, assessments, monies, 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 described herein shall be promptly deposited by the Collector for the account of the Town, 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.

 

                        Out of the funds on deposit is such special funds, the Collector shall first pay all reasonable and necessary costs and expenses of administering and collecting the Tax described herein and administering the provisions of this Ordinance, as well as the various administrative and enforcement procedures. Such costs and expenses shall be reported by the Collector monthly to the Town.

 

                        In compliance with the election authorizing the renewal of the levy and collection of the Tax described herein, 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 such special funds shall be available for appropriation and expenditures by the Town, solely for the purposes designated in the proposition authorizing the levy of the Tax.

 

                        SECTION 15.  Accounting for Funds.  All funds or accounts described herein may be separate funds or accounts or may be a separate accounting with a general or “sweep” fund or account containing monies from multiple sources so long as separate accounting of such monies is maintained.

 

                        SECTION 16.  Severability. If any one 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 17. Uniform Local Sales Tax Code is 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 18.  Effect Upon Prior Sales Tax Ordinances. With respect to the Town Tax, this Ordinance shall be considered as additional and supplemental to the ordinances heretofore adopted by the Town, to provide that the Tax now authorized to be levied in the Town shall hereinafter be collected, administered and enforced in the manner provided by the Uniform Local Sales Tax Code and shall not be construed to rescind and repeal any prior resolutions or ordinances of the Town relating to the levy, allocation, distribution and use of the proceeds of the Tax.

 

                        SECTION 19. Effective Date. The renewal of the Tax shall be effective on January 1, 2013.

 

                        SECTION 20. Term. The Tax shall remain in effect for ten (10) years (January 1, 2013, through December 31, 2022).

 

                        SECTION 21.  Publication and Recordation.  A copy of this Ordinance shall be duly published in the “Southwest Daily News”, official journal of the Town, as soon as is reasonably possible. A certified copy of this Ordinance shall be recorded in the mortgage records of Calcasieu Parish, Louisiana.

 

                        SECTION 22.  Termination of Existing Levy. The existing 1/2% sales tax expires contemporaneously with the January 1, 2013 effective date of this ordinance, therefore the renewed levy of this 1/2 % sales tax shall not be interrupted.

 

                        This Ordinance having been submitted to a vote, the vote thereon was as follows:

YEAS:                        Bliss Bujard, Harold R. Douga, Kevin Merchant, William “BB” Loyd, and Paul Patin

NAYS:            None

 

ABSENT:       None

 

                        THUS DONE, PASSED AND ADOPTED on the 18th day of December, 2012.

                                                                                                                                               

                                                                                    ___________________________________

                                                                                    KENNETH  O. STINSON,

                                                                                    MAYOR

ATTEST:                                                                                                                                

_________________________                                                         

MARY O. VICE

 

                                Chief Ricky Fox gave the monthly police department report.

 

                                Terry Vice, Director of Public Works gave the monthly public works and electrical department reports.

 

                                Jerry Merchant, Fire Chief gave the monthly fire and civil defense reports. 

 

                                There being no further business to come before the Governing Authority, it was moved by Council Member Douga that the meeting be adjourned.  The motion was seconded by Council Member Bujard and carried.                     

                                                                                                                _________________________________

                                                                                                                                Kenneth O. Stinson, Mayor

ATTEST:

___________________________

Mary O. Vice, City Clerk