§ 3-16. Power to levy taxes.

A.

The power to perform any service or provide any facility granted to the parish government by this Charter or by the constitution and general laws of the state shall in all cases carry with it the power to levy taxes and to borrow money within the limits and in accordance with procedures prescribed by the constitution and general laws of the state. The commission shall have, and is hereby granted, all of the authority to levy and collect taxes, to incur debt, and issue bonds and other evidences of indebtedness, as is now or hereafter conferred on governing authorities of parishes by the constitution and general laws of the state, or as may be hereafter specially conferred by the electors of the parish.

B.

Any tax being levied by Caddo Parish on the effective date of this Charter is continued in effect for the term for which same was authorized prior to ratification of this Charter.

C.

All proposals to levy property taxes in excess of that authorized by the constitution to be levied without a vote of the people shall be submitted to the voters for approval in accordance with the election laws of the state.

D.

All proposals to levy a new or increase an existing sales and/or use tax shall be submitted to the voters for approval in accordance with the election laws of the state.