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ACT No. 204
Regular Session, 2011
HOUSE BILL NO. 613
BY REPRESENTATIVE MORRIS AND SENATOR JACKSON
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
C. The sales and use tax shall be imposed by ordinance of the governing20
authority of the district and shall be levied upon the sale at retail, the use, lease, or21
rental, the consumption, and the storage for use or consumption of tangible personal22
property, and on sales of services in the district, all as defined in Chapter 2 of23
Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950; however, the24 ENROLLEDHB NO. 613
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ordinance imposing the tax shall be adopted by the governing authority of the district1
only after the question of the imposition of the tax has been submitted to the2
qualified electors of the district at an election conducted in accordance with the3
election laws of the state, and a majority of those voting on the proposition have4
voted in favor of the imposition of the tax.5
D. The sales and use tax authorized pursuant to this Section shall be6
collected at the same time and in the same manner as set forth in Chapter 2 of7
Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.8
E. The proceeds of the tax authorized pursuant to this Section shall be used9
for such lawful purposes as are determined by the governing authority of the district.10
Section 2. This Act shall become effective on July 1, 2011; if vetoed by the governor11
and subsequently approved by the legislature, this Act shall become effective on12
July 1, 2011, or on the day following such approval by the legislature, whichever is later.13
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: