HLS 11RS-1367 ORIGINAL
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2011
HOUSE BILL NO. 623
BY REPRESENTATIVE MICHAEL JACKSON
TAX: Authorizes a political subdivision within a federal ozone nonattainment area to levy
sales and use taxes for support of public transportation
AN ACT1
To enact R.S. 30:2067, relative to sales and use taxes; to authorize a political subdivision2
within a federal ozone nonattainment area to levy certain taxes; to require adoption3
of a resolution or ordinance by the local governing authority; to require approval of4
certain voters; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 30:2067 is hereby enacted to read as follows: 7
ยง2067. Ozone nonattainment area; authority for taxes to support public8
transportation9
Taxes may be imposed within a political subdivision which, in whole or in10
part, is within a federally designated ozone nonattainment area for the purpose of11
enhancing and sustaining a public transportation system. The governing authority12
of the political subdivision is authorized, by resolution or ordinance, to levy sales13
and use taxes within the geographic area which comprises a political subdivision of14
the state which is established for the purposes of a joint transit instrumentality. Any15
tax levied pursuant to this Section shall only become effective upon the favorable16
vote of a majority of the electors in the geographic area comprising such17
instrumentality. 18 HLS 11RS-1367 ORIGINAL
HB NO. 623
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
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)]
Michael Jackson HB No. 623
Abstract: Authorizes the levy of sales and use taxes in a political subdivision which is
within a federal ozone nonattainment area for support of a public transportation
system.
Proposed law authorizes the imposition of taxes within a political subdivision which, in
whole or in part, is within a federally designated ozone nonattainment area for the purpose
of enhancing and sustaining a public transportation system.
Proposed law authorizes the governing authority of the political subdivision, by resolution
or ordinance, to levy sales and use taxes within the geographic area which comprises a
political subdivision of the state which is established for the purposes of a joint transit
instrumentality. Any tax levied pursuant to proposed law shall only become effective upon
the favorable vote of a majority of the electors in the geographic area comprising such
instrumentality.
(Adds R.S. 30:2067)