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First Extraordinary Session, 2011
SENATE BILL NO. 21
BY SENATOR MARIONNEAUX
CENSUS. Provides relative to provisions in Title 47 which are limited in applicability to
political subdivisions or local areas meeting specified population characteristics.
AN ACT1
To amend and reenact R.S. 47:301(14)(g)(i)(bb), 302.16(A), 305.37(B)(introductory2
paragraph) and (3), 332.10(A), 337.10(D)(introductory paragraph),3
(K)(1)(introductory paragraph), and (L), 462(A)(4)(a), 463.4(F), 1003(5)(c)(ii) and4
(11)(a), and 1925.1 and to repeal R.S. 47:342(3)(b), relative to provisions in Title 475
(Revenue and Taxation) of the Louisiana Revised Statutes of 1950, which are limited6
in applicability to certain political subdivisions or local areas based upon population7
classifications; to specify applicability to one or more political subdivisions of local8
areas; to adjust population categories to retain applicability; to repeal provisions that9
are outdated or obsolete; and to provide for related matters.10
Be it enacted by the Legislature of Louisiana:11
Section 1. R.S. 47:301(14)(g)(i)(bb), 302.16(A), 305.37(B)(introductory paragraph)12
and (3), 332.10(A), 337.10(D)(introductory paragraph), (K)(1)(introductory paragraph), and13
(L), 462(A)(4)(a), 463.4(F), 1003(5)(c)(ii) and (11)(a), and 1925.1 are hereby amended and14
reenacted to read as follows:15
§301. Definitions16
As used in this Chapter the following words, terms, and phrases have the17 SB NO. 21
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meaning ascribed to them in this Section, unless the context clearly indicates a1
different meaning:2
* * *3
(14) "Sales of services" means and includes the following:4
* * *5
(g)(i)(aa)6
* * *7
(bb) For purposes of the sales and use tax levied by the state and by tax8
authorities in parishes with a population between twenty-one thousand three hundred9
and twenty-one thousand four hundred fifty according to the most recent federal10
decennial census East Feliciana Parish, charges for the furnishing of repairs to11
tangible personal property may be excluded from sales of services, as defined in this12
Subparagraph, when the repaired property is delivered to the customer in another13
state either by common carrier or the repair dealer's own vehicle, however, as to14
aircraft, delivery may be by the best available means. This exclusion shall not apply15
to sales and use taxes levied by any other parish, municipality or school board.16
However, any other parish, municipality or school board may apply the exclusion as17
defined in this Subparagraph to sales or use taxes levied by any such parish,18
municipality, or school board. Offshore areas shall not be considered another state19
for the purpose of this Subparagraph.20
* * *21
§302.16. Disposition of certain collections in parishes with a population of between22
sixteen and seventeen thousand Winn Parish23
A. The avails of the tax imposed by this Chapter from the sale of services as24
defined in R.S. 47:301(14)(a) in parishes with a population of between sixteen and25
seventeen thousand according to the latest federal census Winn Parish, under the26
provisions of R.S. 47:302(C) in each fiscal year shall be credited to the Bond27
Security and Redemption Fund, and after a sufficient amount is allocated from that28
fund to pay all the obligations secured by the full faith and credit of the state which29 SB NO. 21
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become due and payable within any fiscal year, the treasurer shall pay the remainder1
of such funds into a special fund which is hereby created in the state treasury and2
designated as the "Winn Parish Tourism Fund".3
* * *4
§305.37. Exclusions and exemptions; diesel fuel, butane, propane, or other liquefied5
petroleum gases used for farm purposes6
* * *7
B. In any parish having a population of more than one hundred twenty8
thousand persons but less than one hundred forty thousand persons based on the9
latest federal decennial census Rapides Parish:10
* * *11
(3) The governing authority of a the parish may by resolution or ordinance12
provide an exemption as is provided for state sales tax in Subsection A of this13
Section from its sales and use tax and all sales and use taxes of political subdivisions14
levied within the territory of the parish and all sales taxes levied both within and15
without the municipality, except school board taxes.16
* * *17
§332.10. Disposition of certain collections in parishes with a population of more18
than four hundred seventy-five thousand Orleans Parish19
A. The avails of the tax imposed by R.S. 47:331 from the sale of services as20
defined in R.S. 47:301(14)(a) in any parish with a population of more than four21
hundred seventy-five thousand according to the latest federal census Orleans22
Parish, under the provisions of R.S. 47:331(C) and 332 in each fiscal year shall be23
credited to the Bond Security and Redemption Fund, and after a sufficient amount24
is allocated from that fund to pay all the obligations secured by the full faith and25
credit of the state which become due and payable within any fiscal year, the treasurer26
shall pay the remainder of such funds into a special fund which is hereby created in27
the state treasury and designated as the "New Orleans Metropolitan Convention and28
Visitors Bureau Fund".29 SB NO. 21
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* * *1
§337.10. Optional exclusions and exemptions2
* * *3
D. As provided for in R.S. 47:305.37(B) with regard to diesel fuel, propane,4
or other liquefied petroleum gases used or consumed for farm purposes, in any parish5
having a population of more than one hundred twenty thousand persons but less than6
one hundred forty thousand persons based on the latest federal decennial census7
Rapides Parish:8
* * *9
K.(1) Except as provided in Paragraph (2) of this Subsection, the following10
medications shall be exempt from the sales and use tax of any political subdivision11
in any parish with a population between two hundred thirty thousand and three12
hundred thousand according to the most recent federal decennial census Caddo13
Parish:14
* * *15
L. A political subdivision located in a parish with a population between16
forty-five thousand and forty-eight thousand two hundred fifty according to the most17
recent federal decennial census St. Charles Parish may by ordinance or resolution18
provide that sales and use tax imposed by the political subdivision shall not apply to19
the same purchases, at the same time, according to the same definitions and20
procedures, under the same conditions, and exempting the same amount of sales21
price or cost price of tangible personal property as provided for in Act No. 244 of the22
2007 Regular Session of the Legislature or in any other act enacted in that session23
or in any other session which provides for annual sales tax holidays.24
* * *25
§462. Trucks and trailers26
A. Classification.27
For the purpose of registration and licensing hereunder, trucks, tandem28
trucks, truck-tractors, semitrailers, and trailers shall be classified as follows:29 SB NO. 21
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* * *1
(4)(a) Those operated exclusively within the corporate limits of the2
incorporated city, town, or village in which said vehicle was domiciled at the time3
of its registration, and where said city, town, or village has a population of less than4
five three hundred thousand within territory contiguous to the domicile thereof and5
not exceeding thirteen miles distance from the corporate limits thereof, and where6
said city, town, or village has a population in excess of five three hundred thousand7
within territory contiguous to the domicile thereof and not exceeding thirteen miles8
from the corporate limits thereof; those operated exclusively within the limits of an9
unincorporated urban area having a population in excess of one hundred thirty-five10
thousand, as determined by the United States Bureau of the Census, in which said11
vehicle was domiciled at the time of registration, or within territory contiguous12
thereto not exceeding thirteen miles distance from the limits of such unincorporated13
area, said limits to be those used by the United States Bureau of the Census in14
reporting the population thereof; and those operated exclusively in transportation15
between a municipality and its airport, when supplemental to transportation by16
aircraft, shall be Class 4. At the time vehicles in this class are registered, the17
domicile of the vehicle so registered shall be shown on the registration certificate.18
* * *19
§463.4. Special license plates or hang tags for mobility impaired persons20
* * *21
F. When a motor vehicle bearing plates or displaying a hang tag issued to a22
mobility-impaired person, as prescribed in this Section, is being operated for the23
transport of the mobility-impaired person, the motor vehicle may be parked for a24
period of two hours, three hours in a municipality with a population in excess of four25
hundred seventy-five thousand the city of New Orleans, in excess of the legal26
parking period permitted by local authorities, except where local ordinances or police27
regulations prohibit parking on a highway for the purpose of creating a fire lane or28
where the ordinances or police regulations provide for the accommodation of heavy29 SB NO. 21
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traffic during morning, afternoon, or evening hours or where the motor vehicle is1
parked in such a manner as to clearly be a traffic hazard.2
* * *3
§1003. Definitions4
As used in this Part, the following words have the meaning ascribed to them5
in this Section unless the context clearly indicates otherwise:6
* * *7
(5)8
* * *9
(c)(i)10
* * *11
(ii) Any person engaged wholly and solely in the transportation of freight or12
property originating at and destined to points anywhere within any two contiguous13
parishes, each of which has a population of four hundred thousand or more Jefferson14
or Orleans parishes or within a seven-mile zone adjacent to such parishes; and15
where freight or property is transported by a contract carrier to or from railroad or16
boat freight depots and docks located within the limits of a city or town and to or17
from a point located within any two contiguous parishes, each of which has a18
population of four hundred thousand or more either parish or within a seven-mile19
zone adjacent to such parishes, such railroad or boat freight depots and docks shall,20
as to freight or property thus transported therefrom, be deemed the point of origin,21
and as to freight or property transported thereto, the destination of such freight or22
property.23
* * *24
(11)(a) "Gross receipts" means the total amount of billings for services25
rendered and all receipts from business beginning and ending within the state except26
for the transportation of passengers or freight or property originating at and destined27
to points within the corporate limits of the same city or town or within a seven-mile28
zone adjacent to such city or town and except for the transportation of passengers or29 SB NO. 21
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freight or property originating at and destined to points anywhere within any two1
contiguous parishes, each of which has a population of four hundred thousand or2
more Jefferson or Orleans parishes or within a seven-mile zone adjacent to such3
parishes.4
* * *5
§1925.1. Applicability of Part6
The assessment district authorized herein shall provide an optional method7
of funding the office of assessor for the parishes of Acadia, Allen, Ascension,8
Assumption, Avoyelles, Beauregard, Bienville, Bossier, Caddo, Calcasieu, Caldwell,9
Cameron, Catahoula, Claiborne, Concordia, DeSoto, East Baton Rouge, East Carroll,10
East Feliciana, Evangeline, Franklin, Grant, Iberia, Iberville, Jackson, Jefferson11
Davis, Lafayette, Lafourche, LaSalle, Lincoln, Livingston, Madison, Morehouse,12
Natchitoches, Ouachita, Plaquemines, Pointe Coupee, Rapides, Red River, Richland,13
Sabine, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St.14
Landry, St. Martin, St. Mary, St. Tammany, Tangipahoa, Tensas, Terrebonne, Union,15
Vermilion, Vernon, Washington, Webster, West Baton Rouge, West Carroll, West16
Feliciana, and Winn, and all parishes with a population greater than sixty-eight17
thousand persons and less than seventy thousand persons according to the 199018
census, in lieu of pro rata deductions from ad valorem taxing authorities.19
Section 2. R.S. 47:342(3)(b) is hereby repealed in its entirety.20
The original instrument was prepared by Riley Boudreaux. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by J. W. Wiley.
DIGEST
Marionneaux (SB 21)
Proposed law, contained in Title 47 (Revenue and Taxation) of the Louisiana Revised
Statutes of 1950, legislates with regard to classifications of parishes, municipalities, or other
political subdivisions or local areas according to population by enacting local bills to limit
the application of laws based upon specific classifications to one or more parishes,
municipalities, or other political subdivisions or local areas, by adjusting the population
ranges affected by the 2010 census, and by repealing certain provisions based upon certain
population classification ranges, as follows: SB NO. 21
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CITATION/
TOPIC
EXISTING LAW AFFECTED
LOCATIONS
PROPOSED
LAW
R.S. 47:301(14)(g)(i)(bb)
- Defines "sales of
services" for purposes of
sales and use tax
Parishes with a
population of 21,300 -
21,450
East Feliciana
Parish (2000
census)
East Feliciana
Parish
R.S. 47:302.16(A) -
Provides for the
disposition of the sales
tax collected for the
furnishing of rooms by
hotels
Parish with a population
of 16,000 - 17,000
Winn Parish
(1990, 2000
census);
Claiborne
Parish (2000
census)
Winn Parish
R.S. 47:305.37(B)(intro.
para.) - Exempts certain
fuels used for farm
purposes from state sales
and use taxes
Parish with a population
of 120,000 - 140,000
Rapides Parish
(1990, 2000
census)
Rapides
Parish
R.S. 47:332.10(A) -
Provides for the
disposition of the sales
tax collected for the
furnishing of rooms by
hotels
Parish with a population
of 475,000+
Orleans Parish
(1990, 2000
census)
Orleans
Parish
R.S. 47:337.10(D)(intro.
para.) - Optional
exemption for certain
fuels used for farm
purposes from local sales
and use taxes
Parish with a population
of 120,000 - 140,000
Rapides Parish
(1990, 2000
census)
Rapides
Parish
R.S. 47:337.10(K)
(1)(intro. para.) -
Exempts certain
medications from local
sales and use taxes after
July 1, 2006
Parish with a population
of 230,000 - 300,000
Caddo Parish
(2000 census)
Caddo Parish
R.S. 47:337.10(L) -
Authorizes a political
subdivision to exempt
local sales taxes during
an annual sales tax
holiday
Parish with a population
of 45,000 - 48,250
St. Charles
Parish (2000
census)
St. Charles
Parish
R.S. 47:342(3)(b) -
Defines "contractor" as it
relates to occupational
license tax
Parish with a population
of 450,000 - 480,000
Jefferson
Parish (2000
census)
Repealed as
law ceases to
be effective
as of July 1,
2011 SB NO. 21
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R.S. 47:462(A)(4)(a) -
Provides for the
classification of certain
trucks and trailers for
purposes of the
registration license tax
(a) City, town, or village
with a population of less
than 500,000; (b) City,
town, or village with a
population of 500,000+;
(c) unincorporated urban
area with a population of
130,000+
(a) All except
New Orleans;
(b) New
Orleans; (c)
unknown
(a) City,
town, or
village with a
population of
less than
300,000; (b)
city, town, or
village with a
population of
300,000+; (c)
unchanged
R.S. 47:463.4(F) -
Authorizes a motor
vehicle with a mobility-
impaired license tag to
park in excess of the
legal parking period
Municipality with a
population of 475,000+
City of New
Orleans (1990,
2000 census)
City of New
Orleans
R.S. 47:1003(5)(c)(ii) -
Exempts certain motor
freight lines from tax on
transportation utilities
Any two contiguous
parishes, each with a
population of 400,000+
Orleans and
Jefferson
parishes (both,
1990, 2000
census)
Orleans and
Jefferson
parishes
R.S. 47:1003(11)(a) -
Exempts certain billings
from the definition of
"gross receipts" for
purposes of the tax on
transportation utilities
Any two contiguous
parishes, each with a
population of 400,000+
Orleans and
Jefferson
parishes (both,
1990, 2000
census)
Orleans and
Jefferson
parishes
R.S. 47:1925.1 -
Authorizes certain
parishes to establish an
assessment district to
fund the assessor's office
Parishes with a
population of 68,000 -
70,000
Iberia Parish
(1990 census)
None; Iberia
Parish
subsequently
added by
name
(Amends R.S. 47:301(14)(g)(i)(bb), 302.16(A), 305.37(B)(intro. para.) and (3), 332.10(A),
337.10(D)(intro. para.), (K)(1)(intro. para.), and (L), 462(A)(4)(a), 463.4(F), 1003(5)(c)(ii)
and 11(a), and 1925.1; repeals R.S. 47:342(3)(b))
Summary of Amendments Adopted by Senate
Senate Floor Amendments to engrossed bill.
1. Technical amendments.