Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2010 ENROLLED
SENATE BILL NO. 221
BY SENATOR APPEL
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; to provide for the exclusion of certain5
towns; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. Chapter 46 of Title 33 of the Louisiana Revised Statutes of 1950,8
comprised of R.S. 33:9661, is hereby enacted to read as follows:9
CHAPTER 46. MISCELLANEOUS 10
ยง9661. Unfair acts or practices by political subdivisions11
A. No political subdivision shall charge or impose a tax upon any person12
or legal entity, the sole basis of which is the fact that the person or legal entity13
is domiciled, registered, or organized outside of the jurisdiction of that political14
subdivision.15
B. No political subdivision shall charge or impose a fee for the general16
use of the public streets of the political subdivision upon any person or legal17
entity which is domiciled, registered, or organized outside of the jurisdiction of18
that political subdivision, which such fee is not charged or imposed upon the19
persons or legal entities which are domiciled, residing, registered, organized, or20
doing business within the jurisdiction of that political subdivision.21
C.(1) Whenever the attorney general has reason to believe that any22
political subdivision is using, or is about to use any method or practice23
prohibited by this Section, he may bring an action for injunctive relief in the24 SB NO. 221 ENROLLED
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
name of the state against such political subdivision in district court.1
(2) The district court is authorized to issue temporary restraining orders2
or preliminary and permanent injunctions to restrain and enjoin violations of3
this Section.4
(3) In addition, the attorney general may request and the court may5
award the following:6
(a) Restitution for the aggrieved person or legal entity in an amount7
equivalent to the overcharging, plus interest.8
(b) Costs incurred by the attorney general's office in pursuing the9
matter.10
D. The provisions of this Section shall not be applicable to the town of11
Grand Isle in Jefferson Parish or the town of Lake Arthur in Jefferson Davis12
Parish.13
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: