HLS 10RS-1797 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2010
HOUSE BILL NO. 1081
BY REPRESENTATIVE RICHMOND
TAX/SALES-USE, LOCAL: Provides with respect to the limitation on sales and use taxes
levied by certain political subdivisions
AN ACT1
To amend and reenact R.S. 33:2721.6(A), relative to sales and use taxes of certain political2
subdivisions; to provide with respect to authorizations for certain political3
subdivisions to impose sales and use taxes; to provide for certain limitations; to4
provide for an effective date; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 33:2721.6(A) is hereby amended and reenacted to read as follows:7
ยง2721.6. Additional sales and use tax authorized8
A.(1) In addition to any other authority granted by a home rule charter or9
otherwise, the governing authority of any parish, or school board , or municipality10
may levy and collect an additional tax upon the sale at retail, the use, the lease or11
rental, the consumption, and the storage for use or consumption of tangible personal12
property and on sales of services as defined by law if approved by a majority of13
electors voting therein in an election held for that purpose.14
(2) The rate thereof of any parish, school board, or municipal sales and use15
tax, when combined with the rate of all other sales and use taxes, exclusive of state16
sales and use taxes and law enforcement district sales and use taxes levied and17
collected within any parish or municipality, shall not exceed five percent. Any18
parish, or school board, or municipality levying or presently authorized to levy an19
additional sales and use tax which exceeds the five percent level described above20 HLS 10RS-1797 ORIGINAL
HB NO. 1081
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
shall not be authorized by this Section to levy an additional sales and use tax which1
equals or exceeds the five percent level described above.2
* * *3
Section 2. This Act shall become effective on July 1, 2010; if vetoed by the governor4
and subsequently approved by the legislature, this Act shall become effective on July 1,5
2010, or on the day following such approval by the legislature, whichever is later.6
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Richmond HB No. 1081
Abstract: Adds sales and use taxes levied and collected by municipalities to the political
subdivisions included within the maximum 5% rate limitation for sales and use taxes
by parishes and schools boards.
Present law provides that in addition to any other authority granted by a home rule charter
or otherwise, the governing authority of any parish or school board may levy and collect an
additional sales and use tax on items of tangible personal property and on sales of services
if approved by a majority of electors voting in an election held for that purpose.
Present law further provides that the rate of sales and use taxes, when combined with the rate
of all other sales and use taxes, exclusive of state sales and use taxes and sales and use taxes
levied by law enforcement districts within any parish or municipality, shall not exceed 5%.
Proposed law retains present law but specifies that the provisions of present law apply to
sales and use taxes levied and collected by parishes, school boards, and municipalities.
Effective July 1, 2010.
(Amends R.S. 33:2721.6(A))