In Pot-O-Gold Rentals, L.L.C. v. City of Baton Rouge, (La. 1/16/15), a taxpayer operating a waste removal business brought an action against the City of Baton Rouge seeking a refund of sales taxes. The taxpayer argued that EBR Sales & Use Tax Ordinance 10127 § 2 did not give Baton Rouge the authority to collect a tax on sanitation services because the services were provided independently of the actual leasing of property. On appeal, the Louisiana Supreme Court noted that an ambiguous tax ordinance must be interpreted in favor of the taxpayer. The Court found that the cleaning and sanitation services were routinely provided separate from the actual leasing of property. As such, the tax ordinance was ruled ambiguous as to services provided in connection with an otherwise taxable activity. The taxpayer was therefore not liable.