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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2011
SENATE BILL NO. 252
BY SENATOR ERDEY
SPECIAL DISTRICTS. Authorizes the Livingston Parish Gravity Drainage District to levy
their own 1/2 cent sales tax. (8/15/11)
AN ACT1
To enact R.S. 38:1805.1, relative to gravity drainage districts; to authorize the Livingston2
Parish Gravity Drainage District No. 6 to levy a sales and use tax; to require voter3
approval of such tax; to provide for the purposes of such tax; to authorize the4
issuance of bonds; and to provide for related matters.5
Notice of intention to introduce this Act has been published.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 38:1805.1 is hereby enacted to read as follows: 8
§1805.1. Livingston Parish Gravity Drainage District No. 6; levy of sales and9
use tax; bonds10
A. Subject to the approval of a majority of the electors within the11
Livingston Parish Gravity Drainage District No. 6 at a special election called for12
the purpose, the parish council of Livingston Parish as the governing authority13
of the district is hereby authorized to levy a sales and use tax not exceeding one-14
half of one percent within the district. The tax shall be imposed by ordinance15
of the parish council and shall be levied upon the sale at retail, the use, the lease16
or rental, the consumption, the distribution and storage for use or consumption,17 SB NO. 252
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
of tangible personal property, and upon the sales of services within the district,1
all as presently or hereafter defined in R.S. 47:301 through 317. This tax shall2
be in addition to all other taxes currently levied in Livingston Parish, and except3
where inapplicable, the procedure established by R.S. 47:301 through 317 shall4
be followed in the imposition, collection, and enforcement of the tax.5
Procedural details necessary to supplement the provisions of those sections and6
to make the provisions applicable to the tax herein authorized shall be fixed in7
the ordinance of the parish council imposing the tax.8
B. Before any tax is levied under the provisions of this Section, there9
shall be submitted to the qualified electors of the area within the district at a10
special election called for that purpose a proposition to authorize the imposition11
of the sales and use tax including the purpose, rate, and duration of the tax at12
an election to be conducted in accordance with the general election laws of the13
state of Louisiana, and a majority of those voting in the election shall have voted14
in favor of the proposition. In addition, the proposition may also include15
provisions authorizing the funding of the sales and use tax into negotiable bonds16
or certificates of indebtedness payable solely from an irrevocable pledge and17
dedication of all or a portion of the proceeds of the tax subject to the prior18
payment of the costs and expenses of administration and collection of the tax.19
C. The proceeds of the tax authorized by and levied in accordance with20
the provisions of this Section shall be used exclusively to acquire drainage21
works; rights of way for canals and ditches; flood prevention works; equipment22
and facilities necessary to construct, maintain, and operate outlets for the23
waters of the district; and to prevent flooding. 24
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by James Benton.
DIGEST
Erdey (SB 252)
Present law provides that gravity drainage districts may levy special taxes on all the property
within such district for the purpose of maintaining, operating, constructing, and improving
the drainage works in such district in the manner authorized by present law, after having SB NO. 252
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
been authorized to do so at a special election held in accordance with the provisions of
present law.
Proposed law retains present law and authorizes the Livingston Parish Gravity Drainage
District No. 6 to levy a sales and use tax not exceeding ½ of 1% within the district.
Proposed law provides that such tax shall be imposed by ordinance of the parish council and
shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the
distribution and storage for use or consumption, of tangible personal property, and upon the
sales of services within the district, all as defined in present law.
Proposed law provides that such tax shall be in addition to all other taxes currently levied
in Livingston Parish.
Proposed law provides that the proceeds of such tax will be used exclusively to acquire
drainage works; rights of way for canals and ditches; flood prevention works; equipment and
facilities necessary to construct, maintain, and operate outlets for the waters of the district;
and to prevent flooding.
Effective August 15, 2011.
(Adds R.S. 38:1805.1)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Local and Municipal
Affairs to the original bill.
1. Makes a correction relative to the proper reference of the governing authority
of Livingston Parish.