PROCEEDINGS OF THE MEETING OF THE MAYOR AND BOARD OF ALDERMEN OF THE CITY OF BREAUX BRIDGE HELD AT THE CITY HALL, 101 BERARD STREET, AT 10:00 A.M. ON WEDNESDAY,  NOVEMBER 20, 2019.

Mayor Ricky Calais called the meeting to order, the Invocation and Pledge of Allegiance were recited.

Present:  Ryan Breaux, Scotty Borel, Ernest “E.J.” Ledet, Neil Melancon and Eddy LeBlanc

Absent:  None

Upon motion of Ryan Breaux, duly seconded by Ernest “E.J.” Ledet, and unanimously carried the board of aldermen adopted a resolution providing for canvassing the returns and declaring the result of the special election held in the City of Breaux Bridge, State of Louisiana, on Saturday, November 16, 2019, to authorize the levy of a sales and use tax therein.

            The following resolution was offered by Ryan Breaux and seconded by                                                                           Ernest “E.J.” Ledet:

RESOLUTION

A resolution providing for canvassing the returns and declaring the result of the special election held in the City of Breaux Bridge, State of Louisiana, on Saturday, November 16, 2019, to authorize the levy of a sales and use tax therein.

            BE IT RESOLVED by the Mayor and Board of Aldermen of the City of Breaux Bridge, State of Louisiana (the “Governing Authority”), acting as the governing authority of the City of Breaux Bridge, State of Louisiana, that:

            SECTION 1.  Canvass.  This Governing Authority does now proceed in open and public session to examine the official tabulations of votes cast at the special election held in the City of Breaux Bridge, State of Louisiana, on SATURDAY, NOVEMBER 16, 2019, to authorize the levy of a sales and use tax therein, and said Governing Authority does further proceed to examine and canvass the returns and declare the result of the special election.

            SECTION 2.  Procès Verbal.  A Procès Verbal of the canvass of the returns of said election shall be made and a certified copy thereof shall be forwarded to the Secretary of State, Baton Rouge, Louisiana, who shall record the same in his office; another certified copy thereof shall be forwarded to the Clerk of Court and Ex-Officio Recorder of Mortgages in and for the Parish of St. Martin, who shall record the same in the Mortgage Records of said Parish; and another copy thereof shall be retained in the archives of this Governing Authority.

            SECTION 3.  Promulgation of Election Result.  The re­sult of said election shall be promulgated by publication in the manner provided by law.

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

MEMBERS:                        YEAS:       NAYS:       ABSENT:       ABSTAINING:

Ryan Breaux                          X                                                               

Scotty Borel                            X                                                               

Ernest “E.J.” Ledet                 X_                                                             

Neil Melancon                        X_                                                             

Eddy LeBlanc                         X                                                               

            And the resolution was declared adopted on this, the 20th day of November, 2019.

                       /s/ Kristi LeBlanc                                                           /s/ Ricky Calais                       

                                Clerk                                                                           Mayor

PROCÈS VERBAL AND PROCLAMATION OF THE CANVASS OF THE VOTES CAST AT THE SPECIAL ELECTION HELD IN THE CITY OF BREAUX BRIDGE, STATE OF LOUISIANA, ON SATURDAY, NOVEMBER 16, 2019.

            BE IT KNOWN AND REMEMBERED that on Wednesday, November 20, 2019, at ten o’clock (10:00) a.m., at its regular meeting place, the City Hall, 101 Berard Street, Breaux Bridge, Louisiana, the Mayor and Board of Aldermen of the City of Breaux Bridge, State of Louisiana (the “Governing Authority”), acting as the governing authority of the City of Breaux Bridge, State of Louisiana (the “City”), and being the authority ordering the special election held therein on Saturday, November 16, 2019, with the following members present:

            Ryan Breaux, Scotty Borel, Ernest Ledet, Neil Melancon and Eddy LeBlanc;

            There being absent:          None                                                                                                ;

            did, in open and public session, examine the official certified tabulations of votes cast at the said election, and did examine and canvass the returns of the said election, there having been submitted at said election the following proposition, to wit:

PROPOSITION

(SALES TAX)

Shall the City of Breaux Bridge, State of Louisiana (the “City”), be authorized to levy and collect a tax of one percent (1%) (the “Tax”) upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and on sales of services in the City, all as defined by law, in perpetuity, beginning January 1, 2020 (an estimated $2,700,000 reasonably expected at this time to be collected from the levy of the Tax for an entire year), with the proceeds of the Tax (after paying the reasonable and necessary costs and expenses of collecting and administering the Tax) to be dedicated and used solely for the purposes of (i) acquiring, constructing, improving, maintaining and/or operating infrastructure, including public streets, sidewalks and rights-of-way, drainage, water works, parks and recreation facilities, and the purchasing and acquiring of necessary equipment, land and rights-of-way for any of the aforesaid public works, improvements and facilities, (ii) public safety, including police and fire operations, facilities and equipment and (iii) cultural and economic development?

            There was found by said count and canvass that there was a total of 1,670 votes cast IN FAVOR OF the Proposition and a total of 1,085 votes cast AGAINST the Proposi­tion, as hereinabove set forth, and it was further found and determined that there was a majority of 585 votes cast IN FAVOR OF the Proposition as hereinabove set forth.

            Therefore, the Governing Authority did declare and proclaim and does hereby declare and proclaim in open and public session that the Proposition as herein­above set forth was duly CARRIED by a majority of the votes cast by the qualified electors voting at the said special election held in the City on Saturday, November 16, 2019.

            Results by precinct are available from the Clerk of this Governing Authority during regular business hours or via the Louisiana Secretary of State’s website (voterportal.sos.la.gov).

            Exhibit “A” attached hereto and made a part of this Procès Verbal is a copy of the Notice of Special Election and proof of publication thereof.

            THUS DONE AND SIGNED at Breaux Bridge, Louisiana, on this, the 20th day of November, 2019.

ATTEST:                                                                                                          /s/ Ricky Calais                                  

                                                                                                                   Mayor

                                  /s/ Kristi LeBlanc                       

                                Clerk

                                                                                                                                      EXHIBIT “A”

NOTICE OF SPECIAL ELECTION

            Pursuant to the provisions of a resolution adopted by the Mayor and Board of Aldermen of the City of Breaux Bridge, State of Louisiana (the “Governing Authority”), acting as the governing authority of the City of Breaux Bridge, State of Louisiana (the “City”), on August 13, 2019, NOTICE IS HEREBY GIVEN that a special election will be held within the City on SATURDAY, NOVEMBER 16, 2019, and that at the said election there will be submitted to all registered voters in the City qualified and entitled to vote at the said election under the Constitution and Laws of the State of Louisiana and the Constitution of the United States, the following proposition, to-wit:

PROPOSITION

(SALES TAX)

Shall the City of Breaux Bridge, State of Louisiana (the “City”), be authorized to levy and collect a tax of one percent (1%) (the “Tax”) upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and on sales of services in the City, all as defined by law, in perpetuity, beginning January 1, 2020 (an estimated $2,700,000 reasonably expected at this time to be collected from the levy of the Tax for an entire year), with the proceeds of the Tax (after paying the reasonable and necessary costs and expenses of collecting and administering the Tax) to be dedicated and used solely for the purposes of (i) acquiring, constructing, improving, maintaining and/or operating infrastructure, including public streets, sidewalks and rights-of-way, drainage, water works, parks and recreation facilities, and the purchasing and acquiring of necessary equipment, land and rights-of-way for any of the aforesaid public works, improvements and facilities, (ii) public safety, including police and fire operations, facilities and equipment and (iii) cultural and economic development?

            The said special election shall be held at the polling places for the following precincts, which polls will open at seven o’clock (7:00) a.m. and close at eight o’clock (8:00) p.m., in accordance with the provisions of La. R.S. 18:541, to wit:

PRECINCTS

30(PART)

31

32(PART)

36(PART)

38

39

40(PART)

41(PART)

            The polling places for the precincts set forth above are hereby designated as the polling places at which to hold the said election, and the Commissioners-in-Charge and Commissioners, respectively, shall be those persons designated according to law.

            The said special election will be held in accordance with the applicable provisions of Chapter 5, Chapter 6-A and Chapter 6-B of Title 18 of the Louisiana Revised Statutes of 1950, as amended, and other constitutional and statutory authority, and the officers appointed to hold the said election, as provided in this Notice of Special Election, or such substitutes therefor as may be selected and designated in accordance with La. R.S. 18:1287, will make due returns thereof to said Governing Authority, and NOTICE IS HEREBY FURTHER GIVEN that the Governing Authority will meet at its regular meeting place, the City Hall, 101 Berard Street, Breaux Bridge, Louisiana, on WEDNESDAY, NOVEMBER 20, 2019, at TEN O’CLOCK (10:00) A.M., and shall then and there in open and public session proceed to examine and canvass the returns and declare the result of the said special election.  All registered voters of the City are entitled to vote at said special election and voting machines will be used.

            THUS DONE AND SIGNED at Breaux Bridge, Louisiana, on this, the 13th day of August, 2019.

ATTEST:                                                                                                /s/ Ricky Calais                                                     Mayor

                                 /s/ Kristi LeBlanc                       

                                Clerk

PROCLAMATION

            I, the undersigned Mayor of the City of Breaux Bridge, State of Louisiana (the “City”), do hereby declare, proclaim and announce that the proposition submitted at the special election held in the City on Saturday, November 16, 2019, was CARRIED by a majority of the votes cast at the said special election, all as described and set out in the above Procès Verbal.

            THUS DONE AND SIGNED at Breaux Bridge, Louisiana, on this, the 20th day of November, 2019.

                                                                                                                    /s/ Ricky Calais                            Mayor

Upon motion of Eddy LeBlanc, duly seconded by Ernest “E.J.” Ledet and unanimously carried, the board of aldermen opened a public hearing on Ordinance #2257 (An ordinance providing for the levy within the City of Breaux Bridge, State of Louisiana, effective January 1, 2020, of a one percent (1%) sales and use tax (the “Tax”) upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and upon the sale of services in said City and for the assessment, collection, payment thereof and the dedication of the proceeds of said Tax and the purpose for which the proceeds of the Tax may be expended, said Tax having been authorized at a special election held in the City on November 16, 2019.)

Attorney Bart Hebert explained that this Ordinance was previously introduced at the October 2019 City Council Meeting.

There being no further comment or input and upon motion of Ernest “E.J.” Ledet, duly seconded by Neil Melancon and unanimously carried, the board of aldermen closed the public hearing on Ordinance #2257.

Upon motion of Neil Melancon, duly seconded by Eddy LeBlanc and unanimously carried, the board of aldermen adopted Ordinance #2257 (An ordinance providing for the levy within the City of Breaux Bridge, State of Louisiana, effective January 1, 2020, of a one percent (1%) sales and use tax (the “Tax”) upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and upon the sale of services in said City and for the assessment, collection, payment thereof and the dedication of the proceeds of said Tax and the purpose for which the proceeds of the Tax may be expended, said Tax having been authorized at a special election held in the City on November 16, 2019.)

The following ordinance having been introduced at a meeting held on October 8, 2019, notice of its introduction having been published in the official journal and a public hearing having been held in connection therewith on this date, was offered for final adoption by Neil Melancon and seconded by Eddy LeBlanc:

ORDINANCE

                        An ordinance providing for the levy within the City of Breaux Bridge, State of Louisiana, effective January 1, 2020, of a one percent (1%) sales and use tax (the “Tax”) upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and upon the sale of services in said City and for the assessment, collection, payment thereof and the dedication of the proceeds of said Tax and the purpose for which the proceeds of the Tax may be expended, said Tax having been authorized at a special election held in the City on November 16, 2019.

            WHEREAS, under the provisions of Article VI, Section 29 of the Constitution of the State of Louisiana of 1974, and other constitutional and statutory authority and an election held on November 16, 2019, the City of Breaux Bridge, State of Louisiana (the “City”), acting through the Mayor and Board of Aldermen of the City of Breaux Bridge, State of Louisiana, as its governing authority (the “Governing Authority”), is authorized to levy and collect within the City, a one percent (1%) sales and use tax (the “Tax”), upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and upon the sale of services defined in applicable statutory authority, pursuant to the following proposition which was approved at said election held on November 16, 2019:

PROPOSITION

(SALES TAX)

Shall the City of Breaux Bridge, State of Louisiana (the “City”), be authorized to levy and collect a tax of one percent (1%) (the “Tax”) upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and on sales of services in the City, all as defined by law, in perpetuity, beginning January 1, 2020 (an estimated $2,700,000 reasonably expected at this time to be collected from the levy of the Tax for an entire year), with the proceeds of the Tax (after paying the reasonable and necessary costs and expenses of collecting and administering the Tax) to be dedicated and used solely for the purposes of (i) acquiring, constructing, improving, maintaining and/or operating infrastructure, including public streets, sidewalks and rights-of-way, drainage, water works, parks and recreation facilities, and the purchasing and acquiring of necessary equipment, land and rights-of-way for any of the aforesaid public works, improvements and facilities, (ii) public safety, including police and fire operations, facilities and equipment and (iii) cultural and economic development?

            WHEREAS, in compliance with the aforesaid constitutional and statutory authority and said special election of November 16, 2019, it is the desire of this Governing Authority to provide for the levy and collection of the Tax and to provide for distribution of the proceeds thereof and other matters in connection therewith as hereinafter provided in this ordinance;

            NOW, THEREFORE, BE IT ORDAINED by the Mayor and Board of Aldermen of the City of Breaux Bridge, State of Louisiana, acting as the governing authority of the City of Breaux Bridge, State of Louisiana, thereof, that:

            SECTION 1.  Imposition.  Pursuant to the authority of a special election held in the City on November 16, 2019, the Tax is hereby levied upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property, and upon the lease or rental of tangible personal property and on the sales of services in the City of Breaux Bridge, State of Louisiana, as defined by law.  The Uniform Local Sales Tax Code, as enacted by Act 73 of the 2003 Regular Session of the Louisiana Legislature and as it may be amended, shall apply in the assessment, collection, administration and enforcement of the Tax, the provisions of which are hereby incorporated by reference.

            SECTION 2.  Rate of Tax.  The Tax is levied at the rate of one percent (1%) of the sales price of each item or article of tangible personal property when sold at retail in the City, the Tax to be computed on gross sales for the purpose of remitting the amount of tax due to the City, and to include each and every retail sale.  The Tax is levied at the rate of one percent (1%) of the cost price of each item or article of tangible personal property when the same is not sold but is used, consumed, distributed, or stored for use or consumption in the City, provided there shall be no duplication of the Tax.  The Tax is levied at the rate of one percent (1%) of the gross proceeds derived from the lease or rental of tangible personal property, as defined by law, where the lease or rental of such property is an established business, or part of an established business, or the same is incidental or germane to the said business, or of the monthly lease or rental price paid by lessee or rentee, or contracted or agreed to be paid by lessee or rentee to the owner of the tangible personal property.  The Tax is levied at the rate of one percent (1%) of the amount paid or charged for taxable services, as defined by law, performed in the City.

            SECTION 3.  Effective Date.  The Tax shall be effective on January 1, 2020.

            SECTION 4.  Term. The Tax shall remain in effect without limit as to term or duration.

            SECTION 5.  Purposes.  The proceeds of the Tax shall be used for the purposes set forth in the proposition approved by the voters in the special election held in the City on November 16, 2019, authorizing the Tax, which proposition is set forth in the preamble hereto.

            SECTION 6.  Vendor’s Compensation.  For the purpose of compensating the dealer in accounting for and remitting the Tax levied by this ordinance, each dealer shall be allowed one and one-tenths percent (1.1%) of the amount of Tax due and accounted for and remitted to the City’s collector in the form of a deduction in submitting its report 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 7.  Exclusions and Exemptions.  The Governing Authority adopts none of the optional exclusions or exemptions allowed by State sales and use tax law, nor does this Governing Authority adopt any exclusions or exemptions authorized by legislation enacted under Article VI, Section 29 (D)(1) of the Constitution of the State of Louisiana of 1974,  that are not allowed as an exclusion or exemption from State sales and use tax.  Included within the base of the Tax is every transaction, whether sales, use, lease or rental, consumption, storage or service, with no exclusions or exemptions except for those mandated upon political subdivisions by the Constitution or statutes of the State of Louisiana, including the Act.

            SECTION 8.  Interest on Unpaid Amount of Tax Due.  As authorized by La. R.S. 47:337.69, the interest on unpaid amounts of the Tax which are due shall be at the rate of one and one-fourth percent (1-¼%) per month.

            SECTION 9.  Delinquency Penalty.  The delinquency penalty, as provided by La. R.S. 47:337.70, shall be five percent (5%) per month on the unpaid amount of the Tax due for each thirty-day period, not to exceed five thirty-day periods.

            SECTION 10.  Penalty for False, Fraudulent or Grossly Incorrect Return.  The penalty as authorized  by La. R.S. 47:337.72 shall be fifty percent (50%) of the amount of the Tax found to be due.

            SECTION 11.  Negligence Penalty.  The penalty as authorized by La. R.S. 47:337.73 shall be five percent (5%) of the unpaid amount of the Tax found to be due, or ten dollars ($10.00), whichever is greater.

            SECTION 12.  Penalty for Insufficient Funds Check.  The penalty as authorized by 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 13.  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, or to represent him in any proceeding under this ordinance.  If any taxes, penalties or interest due under this ordinance are referred to an attorney at law for collection, an additional charge of attorney fees, in the amount of ten per centum (10%) of the taxes, penalties and interest due, shall be paid by the tax debtor.

            SECTION 14.  Penalty for Costs Incurred.  As provided by R.S. 47:337.75, and under the circumstances set forth therein, a penalty shall be added to the amount of Tax due in an amount as itemized by the Collector to compensate for all costs incurred in making an examination of books, records or documents, or an audit thereof, or in the holding of hearings or the subpoenaing and compensating of witnesses.

            SECTION 15.  Distraint Penalty.  The penalty as provided by R.S. 47:337.76 in cases where the distraint procedure is used in the collection of the Tax shall be ten dollars ($10.00).

            SECTION 16.  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 17.  Collector.  The Tax levied by this ordinance is authorized to be collected by a “Collector” which term shall mean the St. Martin Parish School Board Office, Sales Tax Department.

            SECTION 18.  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 it in the performance of its duties, and in pursuance thereof to make and enforce such rules as it may deem necessary.

            SECTION 19.  Agreement to Collect Tax on Vehicles.  With regard to the collection of the Tax on any motor vehicle, automobile, truck, truck-trailer, trailer, semi-trailer, motor bus, home trailer, or any other vehicle subject to the vehicle registration license tax, the City, acting through its Mayor, is authorized to enter into an agreement or agreements on behalf of the City with the Vehicle Commissioner, Department of Public Safety and Corrections, for the collection of the Tax on such vehicles, as provided by R.S.47:303(B).

            SECTION 20.  Revenues of Tax.  All taxes, revenues, funds, assessments, moneys, 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 shall be promptly deposited by the Collector for the account of the City in the special fund to be established and maintained for the deposit of such proceeds, which fund shall be a separate bank account established and maintained with the regularly designated fiscal agent of the City; 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.

            In compliance with the said special election of November 16, 2019, authorizing the Tax, 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 said special fund shall be available for appropriation and expenditures by the Governing Authority solely for the purposes designated in the proposition authorizing the levy of the Tax.

             SECTION 21.  Severability.  If any 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 22.  Uniform Sales Tax 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 23.  Effective Date of Ordinance.  This ordinance shall be in full force and effect immediately upon its adoption, being an ordinance affecting the public peace, health and safety.

            SECTION 24.  Publication and Recordation.  This ordinance shall be published in one issue of the official journal of this Governing Authority as soon as is reasonably possible.  A certified copy of this ordinance shall be recorded in the mortgage records of the Parish of St. Martin, State of Louisiana.

            The final adoption of the foregoing ordinance having been duly moved and seconded, the roll was called and the following vote was taken and recorded:

MEMBERS:                        YEAS:       NAYS:       ABSENT:       ABSTAINING:                               

Ryan Breaux                          X                                                                                                           

Scotty Borel                            X                                                                                                           

Ernest “E.J.” Ledet                 X                                                                                                           

Neil Melancon                        X                                                                                                           

Eddy LeBlanc                         X                                                                                                           

            There being a favorable vote on the ordinance of at least a majority of the authorized members of the Governing Authority, the ordinance was declared adopted on this the 20th day of November, 2019.

                                                                                   __/s/Kristi LeBlanc__________________

                                                                                                               Clerk           

Presented to Mayor on November 20, 2019 for action as evidenced by his signature:

                                                                  Approved:            /s/ Ricky Calais                                  

                                                                  Disapproved:     ________________________________

Returned to Clerk on November 20, 2019

STATE OF LOUISIANA

PARISH OF ST. MARTIN

            I, the undersigned Clerk of the City of Breaux Bridge, State of Louisiana, do hereby certify that the foregoing pages constitute a true and correct copy of an ordinance adopted by the Mayor and Board of Aldermen of said City on November 20, 2019, providing for the levy within the City of Breaux Bridge, State of Louisiana, effective January 1, 2020, of a one percent (1%) sales and use tax (the “Tax”) upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and upon the sale of services in said City and for the assessment, collection, payment thereof and the dedication of the proceeds of said Tax and the purpose for which the proceeds of the Tax may be expended, said Tax having been authorized at a special election held in the City on November 16, 2019.

            IN FAITH WHEREOF, witness my official signature at Breaux Bridge, Louisiana, on this, the 20th day of November, 2019.

                                                                                                              Clerk

Upon motion of Ryan Breaux, duly seconded by Ernest “E.J” Ledet and unanimously carried, the meeting was adjourned.

___________________________________________          ______________________________

Kristi LeBlanc, CMC                                                           Ricky J. Calais

City Clerk                                                                              Mayor