VI, § 29 prohibits the imposition of any sales or use taxes by a municipality with a combined rate greater than three percent unless the tax is authorized by the Legislature and approved by a majority of the voters in an election held for that purpose. ![]() 33:361 Home Rule Charter, City of New Orleans, § 7-101(2) Radiofone, Inc. The City of New Orleans is entitled to levy, impose and collect any and all kinds of taxes which are not prohibited by or inconsistent with the Constitution. Because the judgment declaring an ordinance unconstitutional was reviewable under our appellate jurisdiction, this court granted the application and ordered the matter lodged as an appeal. The City then applied to this court for certiorari. The court further held that Cox had a right of action to seek refund of the taxes paid under protest and ordered a refund to Cox, to be distributed to the cable subscribers. VI, § 29 by levying what was in reality a municipal sales tax in excess of three percent that had not been authorized by the Legislature and approved by the voters. The court reasoned that the ordinance purporting to levy an amusement tax violated La. The court of appeal, in an unpublished opinion, reversed the summary judgment granted by the trial court in favor of the City and rendered judgment in favor of Cox, declaring the ordinance unconstitutional, 601 So. The district court, however, granted the City's motion for summary judgment, ruling that the tax was a valid amusement tax on production, and dismissed Cox's declaratory judgment action. ![]() The district court denied Cox's motion for summary judgment and overruled the City's exception of no right of action. The City also filed an exception of no right of action asserting that Cox had no right to seek a refund of taxes paid by its subscribers. After the actions were consolidated, both Cox and the City filed motions for summary judgment addressing the validity of the ordinance. Cox, in its own name, immediately filed two separate actions: (1) a declaratory judgment action seeking a declaration that *892 the ordinance is null and void, and (2) an action to obtain a refund of the taxes paid by Cox under protest. 14300 M.C.S., which amended and reordained sections of Chapter 6 of the City Code pertaining to the "Amusement Tax." Chapter 6, as originally enacted in 1940, imposed a five percent tax on the gross receipts representing admission charges to a number of "described amusements," including a "production." The 1990 ordinance sought to clarify the applicability of the tax to cable television subscriptions by defining "production" to include "any audiovisual production, wherever shown, which is obtained by payment of a rental fee, subscription, or similar charge, including but not limited to cable or satellite TV subscriptions."Īs required by the ordinance, Cox collected the tax from its subscribers and remitted the funds to the Department of Finance, but notified the City that it was doing so under protest. Also raised is the issue of whether Cox Cable New Orleans, Inc., a cable television franchisee, has the right to bring an action for refund of the tax paid by its subscribers and collected by Cox for payment to the City. This is a direct appeal from a judgment declaring unconstitutional an ordinance enacted by the City of New Orleans which purported to "clarify the application" of the preexisting amusement tax on the gross receipts of "admission charges" to certain amusements so as to impose the tax on the subscribers of cable television service. Landrieu, Gordon, Arata, McCollam & Duplantis, New Orleans, for respondent. Check out our full review of the Cox Contour DVR for more details.*891 Dan B. This may seem like a low bar, but we’re tired of struggling to get the attention of Siris and Alexas and Okay Googles.Īgain, the prices are high, but the quality, in this case, is good. As for the third one, it’s only for hardcore TV lovers because, while we’re totally into 1,000 hours of HD storage, we can’t imagine ever finding 24 things to watch at the same time.Īs for the other hardware, the Contour 2 Voice Remote allows you to search for all of your favorite shows at the press of a button, and the microphone is sensitive enough to pick up your voice without repeated shouting. Most people will be happy with the first or second tier. Record up to 24 shows and store up to 1,000 hours: $30/mo.Record up to 6 shows and store 500 hours: $20/mo. ![]()
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