Ciba-Geigy Corp. v. Town of St. Gabriel

1 .SHORTESS, J.

This suit arises out of the approval of a 1% sales-and-use tax in a special election by the registered voters of the town of St. Gabriel in Iberville Parish. The passage of this tax brought the aggregate local sales-and-use tax within the incorporated limits of St. Gabriel to 4-2/3%, and appellants contend the 1996 tax violates the statutory 4% maximum imposed on sales- and-use taxes.

Prior to the passage of the 1996 tax, Iberville Parish adopted a 2% sales-and-use tax1 and the School Board adopted a *1481-2/3% sales-and-use tax.2 Therefore, the aggregate sales-and-use tax being…