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Pot-O-Gold Rentals, L.L.C. v. City of Baton Rouge

Supreme Court of Louisiana

January 16, 2015

POT-O-GOLD RENTALS, L.L.C.
v.
CITY OF BATON ROUGE

IN RE: Pot--O--Gold Rentals, LLC; -- Plaintiff; Applying For Writ of Certiorari and/or Review, Parish of E. Baton Rouge, 19th Judicial District Court Div. E, No. 609,154; to the Court of Appeal, First Circuit, No. 2013 CA 1323;

REVERSED AND REMANDED.

Jefferson D. Hughes, III, Bernette J. Johnson, Jeannette Theriot Knoll, Greg G. Guidry, Marcus R. Clark, Scott J. Crichton.

OPINION

[2014-2154 La. 1] PER CURIAM

Pot-O-Gold, L.L.C. applied for review of the court of appeal's reversal of the summary judgment rendered in its favor by the trial court.

The trial court determined that the waste removal services performed by the applicant were not taxable services under EBR Sales & Use Tax Ordinance 10127 § 2, which provides, in pertinent part:

(a) There is hereby levied from and after January 1, 1995, for general municipal purposes, a tax upon the sale at retail, the use, the consumption, the distribution and storage as defined herein, and upon the lease or rental of tangible personal property and the sale of services within the City at a rate of two (2%) percent. This tax is levied under the general taxing authority conferred upon the City, as ratified by Article 6, Section 6 of the Louisiana Constitution of 1974.
* * * *
(e) Each of the taxes specified herein shall be levied upon the following:
* * * *
(3) The gross proceeds derived from the lease or rental of tangible personal property, where the lease or rental of such property is an established business, or part of the same is incidental or germane to the business.

[2014-2154 La. 2] Ordinance 10127 § 1(p) limits the definition of taxable " services" to those enumerated therein. Waste removal and cleaning of waste receptacles is not listed

Page 512

in those services that are subject to ...


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