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Coding: Words which are struck through are deletions from existing law;
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Regular Session, 2010
SENATE BILL NO. 221
BY SENATOR APPEL
COMMERCIAL REGULATIONS. Prohibits a political subdivision from imposing a tax
or fee on nonresidents at a different rate than residents. (8/15/10)
AN ACT1
To enact Chapter 46 of Title 33 of the Louisiana Revised Statutes of 1950, to be comprised2
of R.S. 33:9661, relative to political subdivisions; to prohibit a political subdivision3
from imposing a tax or fee on certain persons or legal entities in certain4
circumstances; to provide for enforcement; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. Chapter 46 of Title 33 of the Louisiana Revised Statutes of 1950,7
comprised of R.S. 33:9661, is hereby enacted to read as follows:8
CHAPTER 46. MISCELLANEOUS 9
ยง9661. Unfair acts or practices by political subdivisions10
A. No political subdivision shall charge or impose a tax upon any person11
or legal entity, the sole basis of which is the fact that the person or legal entity12
is domiciled, registered, or organized outside of the jurisdiction of that political13
subdivision.14
B. No political subdivision shall charge or impose a fee for the general15
use of the public streets of the political subdivision upon any person or legal16
entity which is domiciled, registered, or organized outside of the jurisdiction of17 SB NO. 221
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Coding: Words which are struck through are deletions from existing law;
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that political subdivision, which such fee is not charged or imposed upon the1
persons or legal entities which are domiciled, residing, registered, organized, or2
doing business within the jurisdiction of that political subdivision.3
C.(1) Whenever the attorney general has reason to believe that any4
political subdivision is using, or is about to use any method or practice5
prohibited by this Section, he may bring an action for injunctive relief in the6
name of the state against such political subdivision in district court.7
(2) The district court is authorized to issue temporary restraining orders8
or preliminary and permanent injunctions to restrain and enjoin violations of9
this Section.10
(3) In addition, the attorney general may request and the court may11
award the following:12
(a) Restitution for the aggrieved person or legal entity in an amount13
equivalent to the overcharging, plus interest.14
(b) Costs incurred by the attorney general's office in pursuing the15
matter.16
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Dawn Romero Watson.
DIGEST
Appel (SB 221)
Proposed law prohibits a political subdivision from charging or imposing a tax upon any
person or legal entity, the sole basis of which is the fact that the person or legal entity is
domiciled, registered, or organized outside of the jurisdiction of that political subdivision.
Proposed law prohibits a political subdivision from charging or imposing a fee for the
general use of the public streets of the political subdivision upon any person or legal entity
which is domiciled, registered or organized outside of the jurisdiction of that political
subdivision, when such fee is not charged or imposed upon the person or legal entities which
are domiciled, residing, registered, organized or doing business within the jurisdiction of that
political subdivision.
Proposed law provides for enforcement by the attorney general's office. Authorizes the
attorney general to request, and the district court to grant injunctive relief, restitution and
costs.
Effective August 15, 2010.
(Adds R.S. 33:9661) SB NO. 221
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Local and Municipal
Affairs to the original bill.
1. Removes provision prohibiting political subdivision from charging or
assessing a rate or fee at a higher amount on a Louisiana resident outside of
their jurisdiction than a resident of their jurisdiction.
2 Adds provision prohibiting a political subdivision from charging or imposing
a fee for the general use of public streets on a nonresident which is not
charged or imposed on a resident.
3. Removes provision prohibiting a political subdivision from basing a rate or
fee for a good or service at a higher amount for a Louisiana resident outside
of their jurisdiction than a resident of their jurisdiction.
4. Add provision prohibiting a political subdivision from charging or imposing
a tax, the sole basis of which is the fact the person or entity is a nonresident.
5. Removes provision specifying that prohibited acts include charges or
assessments for the rental of assets as well as charges for license, fees,
permits and services.