Legal Opinion
Parish of Iberville Sales Tax Department v. City of St. Gabriel
Louisiana Court of Appeal
Decided July 22, 2009No. 2008 CA 1780PublishedCited by 2 opinions
1Opinion of the CourtHughes, J.
|2In this litigation addressing the validity of a municipal sales tax ordinance, the district court issued a permanent injunction against a city, enjoining the collection of the tax. For the reasons that follow, we reverse the district court judgment and dissolve the permanent injunction.
FACTS AND PROCEDURAL HISTORY
On April 18, 1996 the mayor and aider-men of the City of St. Gabriel passed a resolution calling for a special election to be held July 20, 1996 to authorize the city to collect a 1 % sales and use tax. The tax was approved in a special election held on July 20, 1996 and thereafter…
Also in this document: Dissent.
2Cases cited10 opinions
- Guillory v. Avoyelles Railway Co.Supreme Court of Louisiana · 1900
- State Licensing Board for Contractors v. State Civil Service CommissionSupreme Court of Louisiana · 1960
- Reed v. City of New OrleansSupreme Court of Louisiana · 1992
- LaBauve v. Louisiana Wildlife and Fisheries Com'nSupreme Court of Louisiana · 1974
- State Licensing Bd. of Con. v. State Civil Serv. Com'nLouisiana Court of Appeal · 1959
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3Cited by2 opinions
- Louisiana Local Government Environmental Facilities v. All TaxpayersLouisiana Court of Appeal · 2011
- Parish of Iberville Sales Tax Department v. City of St. GabrielLouisiana Court of Appeal · 2009