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Regular Session, 2011
HOUSE BILL NO. 613
BY REPRESENTATIVE MORRIS
DISTRICTS/HOSPITAL SERVC: Authorizes the governing authority of the North Caddo
Hospital Service District to levy a sales and use tax within the boundaries of the
district
AN ACT1
To enact R.S. 33:2738.86, relative to Caddo Parish; to provide relative to the North Caddo2
Hospital Service District; to authorize the governing authority of the district to levy3
a sales and use tax, subject to voter approval; to provide for the use of tax proceeds;4
and to provide for related matters.5
Notice of intention to introduce this Act has been published6
as provided by Article III, Section 13 of the Constitution of7
Louisiana.8
Be it enacted by the Legislature of Louisiana:9
Section 1. R.S. 33:2738.86 is hereby enacted to read as follows:10
ยง2738.86. North Caddo Hospital Service District; sales tax authorization11
A. The governing authority of the North Caddo Hospital Service District,12
referred to in this Section as the "district", may levy and collect a sales and use tax13
not to exceed one percent within the boundaries of the district.14
B. The tax authorized by this Section shall be in addition to all other taxes15
which the governing authority of the district is authorized to levy. The authority16
granted in this Section shall not limit any prior taxing authority granted to the parish17
of Caddo or any other political subdivision within the parish by any other provision18
of law.19 HLS 11RS-1161 ORIGINAL
HB NO. 613
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C. The sales and use tax shall be imposed by ordinance of the governing1
authority of the district and shall be levied upon the sale at retail, the use, lease, or2
rental, the consumption, and the storage for use or consumption of tangible personal3
property, and on sales of services in the district, all as defined in Chapter 2 of4
Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950; however, the5
ordinance imposing the tax shall be adopted by the governing authority of the district6
only after the question of the imposition of the tax has been submitted to the7
qualified electors of the district at an election conducted in accordance with the8
election laws of the state, and a majority of those voting on the proposition have9
voted in favor of the imposition of the tax.10
D. The sales and use tax authorized pursuant to this Section shall be11
collected at the same time and in the same manner as set forth in Chapter 2 of12
Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.13
E. The proceeds of the tax authorized pursuant to this Section shall be used14
for such lawful purposes as are determined by the governing authority of the district.15
Section 2. This Act shall become effective on July 1, 2011; if vetoed by the governor16
and subsequently approved by the legislature, this Act shall become effective on17
July 1, 2011, or on the day following such approval by the legislature, whichever is later.18
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)]
Morris HB No. 613
Abstract: Relative to the North Caddo Hospital Service District, authorizes the governing
authority of the district, subject to voter approval, to levy and collect a sales and use
tax not to exceed 1% within the district. Provides for the use of the tax proceeds.
Proposed law authorizes the governing authority of the North Caddo Hospital Service
District, subject to voter approval, to levy a sales and use tax not to exceed 1% within the
boundaries of the district. Provides that the tax shall be in addition to all other authorized
taxes. Further provides that the authority granted in proposed law shall not limit prior taxing
authority granted to Caddo Parish or any other political subdivision within the parish.
Proposed law provides that the tax shall be levied by ordinance of the district governing
authority. Provides that the tax shall be levied upon the sale at retail, the use, lease, or rental,
consumption, and the storage for use or consumption of tangible personal property, and on HLS 11RS-1161 ORIGINAL
HB NO. 613
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sales of services in the district. Further provides that the ordinance imposing the tax shall
not be adopted until the imposition of the tax is approved by a majority of the voters of the
district voting on the proposition at an election.
Proposed law further provides that the tax shall be collected at the same time and in the same
manner as set forth for the collection of sales and use taxes in present law.
Proposed law requires that the proceeds of the tax be used for such lawful purposes as are
determined by the district governing authority.
Effective July 1, 2011.
(Adds R.S. 33:2738.86)