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Coding: Words which are struck through are deletions from existing law;
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Regular Session, 2012
SENATE BILL NO. 350
BY SENATOR MURRAY
TAX/LOCAL. Continues indefinitely the levy of a local tax of 0.5% on the gross proceeds
derived from the lease or rental of an automobile pursuant to an automobile rental contract
in any parish in which collection of the tax is approved by the registered voters of the parish.
(7/1/12)
AN ACT1
To amend and reenact R.S. 47:551(A), relative to local taxes; to continue the levy of a local2
tax on the gross proceeds derived from the lease or rental of an automobile pursuant3
to an automobile rental contract if approved by the registered voters of the parish;4
and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:551(A) is hereby amended and reenacted to read as follows: 7
ยง551. Imposition of tax 8
A.(1) Beginning July 1, 2012, there is hereby levied, subject to the9
provisions of Paragraph (2) of this Subsection, for the period from August 1, 199010
through June 30, 2012, a state tax of two and one-half percent and a local tax of one-11
half of one percent of the gross proceeds derived from the lease or rental of an12
automobile pursuant to an automobile rental contract, less any sales and use tax13
included in such contract. The tax shall be in addition to any tax, fee, or license14
imposed directly or indirectly. The tax shall not apply to any automobile rented by15
an insurance company as a replacement vehicle for a policyh older or by an16
automobile dealer as a replacement vehicle while a customer's vehicle is being17 SB NO. 350
SLS 12RS-748 ENGROSSED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
serviced or repaired, nor shall the tax apply to any individual or business who rents1
a vehicle as a replacement vehicle while his vehicle is being repaired if the2
individual presents to the renter upon return of the rented vehicle a copy of the repair3
or service invoice.4
(2) The tax shall be collected in a parish only after the question of its levy5
has been approved by a majority of the registered voters of the parish who vote6
on the proposition authorizing the tax at an election held for that purpose in7
accordance with the Louisiana Election Code. The election on the question of8
the collection of the tax in the parish shall be held at the same time as a9
regularly scheduled election in the parish.10
* * *11
Section 2. This Act shall become effective on July 1, 2012; if vetoed by the governor12
and subsequently approved by the legislature, this Act shall become effective on July 1,13
2012, or on the day following such approval by the legislature, whichever is later.14
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Murray (SB 350)
Present law levies for the period from August 1, 1990 through June 30, 2012, a state tax of
2.5% and a local tax of 0.5% of the gross proceeds derived from the lease or rental of an
automobile pursuant to an automobile rental contract.
Proposed law continues the levy of the local tax of 0.5% indefinitely in any parish in which
collection of the tax is approved by the registered voters of the parish in an election held at
the same time as a regularly scheduled election in the parish.
Effective July 1, 2012.
(Amends R.S. 47:551(A))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill
1. Before the tax is collected in a parish, requires the approval of the registered
voters of the parish election held at the same time as a regularly scheduled
election in the parish.