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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 ENROLLED
SENATE BILL NO. 252
BY SENATOR ERDEY
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
ยง1805.1. 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
of tangible personal property, and upon the sales of services within the district,18
all as presently or hereafter defined in R.S. 47:301 through 317. This tax shall19
be in addition to all other taxes currently levied in Livingston Parish, and except20
where inapplicable, the procedure established by R.S. 47:301 through 317 shall21
be followed in the imposition, collection, and enforcement of the tax.22
Procedural details necessary to supplement the provisions of those sections and23
to make the provisions applicable to the tax herein authorized shall be fixed in24
the ordinance of the parish council imposing the tax.25
B. Before any tax is levied under the provisions of this Section, there26
shall be submitted to the qualified electors of the area within the district at a27 SB NO. 252 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
special election called for that purpose a proposition to authorize the imposition1
of the sales and use tax including the purpose, rate, and duration of the tax at2
an election to be conducted in accordance with the general election laws of the3
state of Louisiana, and a majority of those voting in the election shall have voted4
in favor of the proposition. In addition, the proposition may also include5
provisions authorizing the funding of the sales and use tax into negotiable bonds6
or certificates of indebtedness payable solely from an irrevocable pledge and7
dedication of all or a portion of the proceeds of the tax subject to the prior8
payment of the costs and expenses of administration and collection of the tax.9
C. The proceeds of the tax authorized by and levied in accordance with10
the provisions of this Section shall be used exclusively to acquire drainage11
works; rights of way for canals and ditches; flood prevention works; equipment12
and facilities necessary to construct, maintain, and operate outlets for the13
waters of the district; and to prevent flooding. 14
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: