Opinion Number

Dear Ms. Triche:

You requested the opinion of this office as to whether the West Baton Rouge School Board may assess a 1/2% sales tax for the cost of operating and maintaining the West Baton Rouge Parish School system?

You advised that the sales taxes presently being levied in West Baton Rouge Parish are as follows:

Police Jury, parishwide, with an equitable division with the municipalities .......... 1.00%

West Baton Rouge Sales Tax District No. 1, parishwide, with an equitable division with the municipalities ................... 1.00

School Board, parishwide, for school purposes…