HLS 10RS-1341 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. 1280
BY REPRESENTATIVE ROSALIND JONES AND SENATOR PETERSON
TAX/LOCAL: Authorizes certain political subdivisions to levy an excise tax on cigarettes
AN ACT1
To enact R.S. 47:841.2, relative to a tax on tobacco; to authorize certain political2
subdivisions to levy an excise tax on cigarettes; to provide relative to the purpose of3
the excise tax; to require voter approval of such tax; to provide for certain4
requirements and limitations; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:841.2 is hereby enacted to read as follows: 7
§841.2. Imposition of excise tax on cigarettes; human services authorities or8
districts; voter approval; requirements and limitations9
A. Notwithstanding any other provision of law to the contrary, the governing10
board of a human services authority or district, created as a political subdivision,11
may levy an excise tax, not to exceed fifty cents per pack, upon the sale, use, or12
consumption of all cigarettes as defined in R.S. 47:842 within the boundaries of the13
authority or district. The excise tax authorized according to the provisions of this14
Section shall be in addition to sales and use taxes levied by political subdivisions on15
cigarettes; however, the excise tax shall be imposed only after the question of its16
imposition has been approved by a majority of the registered voters within the17
jurisdiction of the authority or district voting on a proposition authorizing the tax at18
an election held for that purpose in accordance with the Louisiana Election Code.19 HLS 10RS-1341 ORIGINAL
HB NO. 1280
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
In cases of a multiparish authority or district, the proposition shall be approved by1
a majority of the registered voters of each parish within the district.2
B. The excise tax authorized in this Section shall only be levied by the3
governing board of a human services authority or district and, the proceeds of which4
shall be dedicated to fund the purposes and services of the authority or district. The5
purpose of the tax shall be included in the proposition considered by the registered6
voters of the district.7
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)]
Rosalind Jones HB No. 1280
Abstract: Authorizes the governing board of a human services authority to levy an excise
tax, not to exceed 50¢ per pack, upon the sale, use, or consumption of cigarettes to
fund the services of the authority.
Proposed law authorizes the governing board of a human services authority or district,
created as a political subdivision, to levy an excise tax, not to exceed 50¢ per pack, upon the
sale, use, or consumption of all cigarettes within its boundaries. The excise tax shall be in
addition to sales and use taxes levied on cigarettes by political subdivisions.
Proposed law provides that the excise tax shall be imposed only after the question of its
imposition has been approved by a majority of the registered voters within the jurisdiction
of the tax authority voting on a proposition authorizing the tax at an election held for that
purpose. Further provides that in cases of a multiparish authority or district, the proposition
shall be approved by a majority of the registered voters of each parish within the district.
Proposed law requires the avails of the excise tax authorized in proposed law to be dedicated
to fund the purposes and services of the authority. Further provides that the purpose of the
tax shall be included in the proposition considered by the registered voters of the district.
(Adds R.S. 47:841.2)