La. Revenue and Taxation § 47:338.9
Notwithstanding any other provision of law to the contrary, the governing body of any municipality within the parish of St. Landry is hereby authorized to levy and collect within the corporate limits of the municipality a tax not in excess of two-tenths of one percent in the aggregate 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, as presently defined in R.S. 47:301 through 317, inclusive. Such tax shall be levied only after the question of its imposition has been submitted to and approved by a majority vote of the qualified electors of the municipality at an election called therefor in accordance with the provisions of the election laws of this state. The taxes so imposed shall be levied and collected and otherwise shall be governed by the provisions of this Subpart. The proceeds of the tax herein authorized shall be used by the governing authority for any lawful corporate purpose for which any funds of the municipality may be expended.
La. Revenue and Taxation § 47:338.9