Could Sterlington voters repeal or redirect their portion of Ouachita Parish's road sales tax?

Plain-English summary

Sterlington's mayor asked whether town voters could stop paying their portion of a one-cent Ouachita Parish sales tax for parish roads, or direct that portion to town roads and ditches. The tax had been approved in a 1977 parish election. The Attorney General answered no to both town-only proposals.

The AG explained that the tax proposition dedicated revenue to the purpose parish voters approved. Its cited statutes required special-tax proceeds to be used for that purpose. The electorate that approved the tax was Ouachita Parish outside Monroe and West Monroe; under the opinion, that same electorate had to decide any repeal or rededication. Sterlington voters alone could not alter the parish tax or its town-generated share. The AG distinguished a different possibility: Sterlington could call a special election for an additional town tax for roads and ditches within its own corporate limits.

The PDF heading dates the opinion March 15, 2006, while its syllabus lists a March 15, 2005 release date. The date field on this page follows the heading; the source reproduces both dates.

Currency note

This opinion was issued in 2006. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

Could Sterlington hold its own vote to stop the parish road tax in town?

The AG said no. It treated the tax as approved by the parish electorate outside Monroe and West Monroe and said a town-only election could not repeal it, even for the town's share.

Could town voters redirect their portion of that tax to town ditches and roads?

No. The AG said the original parishwide electorate, excluding the two named cities, had to vote on any rededication of the tax or a portion of it.

Could Sterlington propose a separate road tax of its own?

The opinion said the town could call a special election for an additional tax within its corporate limits for town roads and ditches. That would be separate from changing the parish-approved tax.

Background and statutory framework

The 1977 proposition levied a one-percent tax for road and bridge purposes in Ouachita Parish outside Monroe and West Monroe. The AG cited LSA-R.S. 33:2714 and LSA-R.S. 33:2723 on tax purposes and voter-approved dedication, and LSA-R.S. 39:704 on special-tax proceeds as a trust fund for the stated objects. It applied those rules to the town's proposed repeal and rededication votes.

Citations

• LSA-R.S. 33:2714 (dedicated use of sales-tax revenue).
• LSA-R.S. 33:2723 (voter proposition controls the allocation and expenditure).
• LSA-R.S. 39:704 (special-tax proceeds used for approved purposes).

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/05-0334

Original opinion text

March 15, 2006
Opinion Number 05-0334
150 – Taxation- Disposition and Proceeds of Special Tax 160 – Taxation – Sales Tax
LSA-R.S. 39:704
Honorable Clifford Bullock
LSA-R.S. 33:2723
LSA-R.S. 33:2714
Mayor, Town of Sterlington
P.O. Box 1000
Summary: Town may not on its own repeal or rededicate
Sterlington, LA 71280
all or a portion of a parish-wide tax approved by the
electorate of the Parish.

Dear Mayor Bullock,

You have requested an Attorney General’s opinion regarding a one-cent sales tax approved by the electorate of Ouachita Parish in 1977 for use in maintaining Parish roads. Specifically, you ask whether the Town of Sterlington, an incorporated municipality within Ouachita Parish, can call a special election and allow its voters to determine whether they want to continue paying the one cent sales tax to the Parish. Your second question is similar and asks if the Town can call a special election and attempt to get the portion of the tax paid by the Town rededicated for the maintenance of roads and ditches within the Town.

In short, the Town of Sterlington can do neither. As will be discussed below, the voters of the Town of Sterlington cannot repeal or rededicate a tax approved by the electorate of the parish. We direct your attention the following statutes.

LSA-R.S. 33:2714 provides:

The ordinance imposing said tax and any amendments thereto, shall specify the purpose or purposes for which said tax is imposed. The revenues derived from said tax shall be dedicated and used solely for said purposes.

LSA-R.S. 33:2723 provides in pertinent part:

…Also, the purpose or purposes for which each allocation shall be appropriated and expended shall be stated in the question or proposition submitted to the qualified electors. The question or proposition approved at said election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the allocation and expenditure thereof.

Page 2

Opinion Number 05-0334
Honorable Clifford Bullock
Mayor, Town of Sterlington
Page -2-

LSA-R.S. 39:704 provides, in pertinent part:

The proceeds of any special tax shall constitute a trust fund to be used exclusively for the objects and purposes for which the tax was levied. The records of the taxing authority shall clearly reflect the objects and purposes for which the proceeds of the tax are used.

Pursuant to the these provisions of law, this office has consistently determined that the proceeds of the special sales and use taxes must be used in accordance with the will of the electorate as set forth in the proposition, and their use is dictated solely by the language contained in the proposition approved by the voters.1
Additionally, longstanding Louisiana jurisprudence requires that special tax authorizations be strictly construed.2

This one-cent sales tax was approved by the electorate of Ouachita Parish in 1977 pursuant to a proposition which provides, in pertinent part, as follows:

Shall the Parish of Ouachita . . . be authorized to levy and collect a tax of one percent (1%) upon the sale at retail, the use . . . and on sales of services . . . within said Parish and outside the corporate limits of the Cities of Monroe and West Monroe . . . to be dedicated and used for the purpose of improving, resurfacing, renovation, operating and maintaining pubic roads and bridges . . . within said Parish and outside the corporate limits of the Cities of Monroe and West Monroe.

According to the proces verbal of the canvass of the votes cast at the special election called to approve this tax in 1977, the election was held in Ouachita Parish, outside of the corporate limits of the Cities of Monroe and West Monroe. As approved, this is a parish-wide tax, exclusive only of the incorporated cities of Monroe and West Monroe. It may only be repealed or rededicated by the entire electorate of the Parish outside the corporate limits of these two cities. The Town of Sterlington cannot repeal the tax, or a any portion of it, on its own by calling an special election of the Town’s voters.

The answer is the same for rededicating the tax, or any portion of it. The repeal or rededication must be submitted to the same voters who approved the tax initially.

Please note that the Town can, however, call a special election for an additional tax within its corporate limits to be used for maintenance of roads and ditches inside those limits.

1
See Atty. Gen. Op. Nos. 05-0303, 05-0122, 04-0156, 04-0267, 96-246, 93-424, 93-47 and 92-50. 2 (See Hemler v. Richland Parish School Board, 76 So. 585 (La. 1917); Watkins v. Ouachita Parish School Board, nd
136 So 591 (La. 1931); Hodnett v. Monroe City School Board, 277 So.2d 598 (La. App. 2 Cir. 1972), and Brock v. th
St. James Parish Council, 407 S0.2d 1265 (La. App. 4 Cir. 1981), writ denied.

Page 3

Opinion Number 05-0334
Honorable Clifford Bullock
Mayor, Town of Sterlington
Page -3-

We trust this adequately addresses your concerns. If you have any questions, please contact our office.

With kindest regards, we remain,
Yours very truly,

CHARLES C. FOTI, JR.
Attorney General

BY: _________
Denise Brou Fitzgerald
Assistant Attorney General

CCF, Jr./DBF:dam

Page 4

Opinion Number 05-0334
Syllabus

150 – Taxation- Disposition and Proceeds of Special Tax 160 – Taxation – Sales Tax LSA-R.S. 39:704 LSA-R.S. 33:2723 LSA-R.S. 33:2714

Summary: Town may not on its own repeal or rededicate all or a portion of a parish- wide tax approved by the electorate of the Parish.

Honorable Clifford Bullock
Mayor, Town of Sterlington
P.O. Box 1000
Sterlington, LA 71280

Date Received:

Date Released: March 15, 2005

Denise Brou Fitzgerald
Assistant Attorney General