CIBA-GEIGY CORP. v. TOWN OF ST. GABRIEL EX REL. GRACE

No. 98 CA 0935.

740 So.2d 147 (1999)

CIBA-GEIGY CORPORATION, Union Texas Products Corporation, Zeneca, Inc., the Iberville Group, L.L.C., Pioneer Chlor Alkali Company, Inc ., ICI Americas, Inc., Air Products and Chemicals, Inc., Arcadian Fertilizer, L.P. and Fina Oil and Chemical Company v. TOWN OF ST. GABRIEL, Louisiana, Through Its Mayor George L. GRACE, Parish or Iberville, State of Louisiana, Through Its Police-Jury President, Aldrich "Tudy" Dupree and School Board of the Parish of Iberville, Through Its Superintendent Charles P. Bujol.

Court of Appeal of Louisiana, First Circuit.

Writ Granted May 28, 1999.


Attorney(s) appearing for the Case

Richard B. Easterling, Baton Rouge, for Plaintiffs-Appellants.

Thomas E. Balhoff, Baton Rouge, for Defendant-Appellee, Town of St. Gabriel.

Before: CARTER, C.J., SHORTESS, FOIL, WHIPPLE, and WEIMER, JJ.


SHORTESS, J.

This suit arises out of the approval of a 1% sales-and-use tax in a special election by the registered voters of the town of St. Gabriel in Iberville Parish. The passage of this tax brought the aggregate local sales-and-use tax within the incorporated limits of St. Gabriel to 4-2/3%, and appellants contend the 1996 tax violates the statutory 4% maximum imposed on sales-and-use taxes.

Prior to the passage of the 1996 tax, Iberville Parish adopted...

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