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Regular Session, 2012 ENROLLED
SENATE BILL NO. 350
BY SENATORS MURRAY AND MORRELL AND REPRESENTATI VES ARNOLD
AND WESLEY BISHOP
AN ACT1
To amend and reenact R.S. 47:551(A) and (D)(3) and (4) and to enact R.S. 47:551(D)(5)2
through (8), relative to local taxes; to authorize the levy and collection of a local tax3
on the gross proceeds derived from the lease or rental of an automobile pursuant to4
an automobile rental contract if approved by the registered voters of the parish; to5
provide for certain distribution of proceeds; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:551(A) and (D)(3) and (4) are hereby amended and reenacted and8
R.S. 47:551(D)(5) through (8) are hereby enacted to read as follows: 9
ยง551. Imposition of tax 10
A.(1) Beginning July 1, 2012, there is hereby levied, subject to the11
provisions of Paragraph (2) of this Subsection, for the period from August 1, 199012
through June 30, 2012, a state tax of two and one-half percent and a local tax of one-13
half of one three percent of the gross proceeds derived from the lease or rental of an14
automobile pursuant to an automobile rental contract, less any sales and use tax15
included in such contract. The tax shall be in addition to any tax, fee, or license16
imposed directly or indirectly. The tax shall not apply to any automobile rented by17
an insurance company as a replacement vehicle for a policyholder or by an18
automobile dealer as a replacement vehicle while a customer's vehicle is being19
serviced or repaired, nor shall the tax apply to any individual or business who rents20
a vehicle as a replacement vehicle while his vehicle is being repaired if the21
individual presents to the renter upon return of the rented vehicle a copy of the repair22
or service invoice.23
(2) The tax shall be collected in a parish only after the question of its24 SB NO. 350 ENROLLED
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collection has been approved by a majority of the registered voters of the parish1
who vote on the proposition authorizing the tax at an election held for that2
purpose in accordance with the Louisiana Election Code. The election on the3
question of the collection of the tax in the parish shall be held at the same time4
as a regularly scheduled election in the parish.5
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D. * * *7
(3) The local tax as provided in Subsection A of this Section which is8
collected in Jefferson Parish shall be distributed as follows:9
(a) One-third of the tax total taxes shall be distributed to the city of Kenner10
for arts and recreation.11
(b) Two-thirds of the tax shall be distributed to the Jefferson Performing Arts12
Society for programs on the east and west bank and one-third of that amount shall13
be distributed to the Westwego Performing Arts Center. total taxes collected shall14
be disbursed as follows:15
(i) Four-twelfths to the Westwego Performing Arts Center.16
(ii) Three-twelfths to the Jefferson Performing Arts Society for17
programs on the east and west bank.18
(iii) Two-twelfths to the Gretna Cultural Center for the Arts.19
(iv) All remaining monies shall be deposited into a dedicated funding20
account to be used exclusively for the operation, administration, and21
maintenance of cultural facilities in unincorporated areas of Jefferson Parish.22
(4) The local tax as provided in Subsection A of this Section which is23
collected in Orleans Parish shall be distributed for road repairs, and beautification24
projects, and to the Orleans Parish Council on Aging to be used for Senior25
Centers.26
(5) The avails of the local tax as provided for in Subsection A of this27
Section collected in Calcasieu Parish shall be distributed as follows:28
(a) One-sixth of the tax shall be distributed to political subdivisions in29
the parish as provided for in Paragraph (2) of this Subsection.30 SB NO. 350 ENROLLED
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(b) Five-sixths of the tax shall be distributed to Airport District No. 1 of1
Calcasieu Parish for the maintenance and operation of the Lake Charles2
Regional Airport.3
(6) The avails of the local tax as provided for in Subsection A of this4
Section collected in Lafayette Parish shall be distributed as follows:5
(a) One-sixth of the tax shall be distributed to political subdivisions in6
the parish as provided for in Paragraph (2) of this Subsection.7
(b) One-sixth of the tax shall be distributed to the North Lafayette8
Redevelopment Authority to be used solely for the redevelopment and9
promotion of business and industry in the North Lafayette area.10
(c) Four-sixths of the tax shall be distributed to the Lafayette Airport11
Commission for the maintenance and operation of the Lafayette Regional12
Airport.13
(7) The avails of the local tax as provided for in Subsection A of this14
Section which is collected in East Baton Rouge Parish shall be distributed as15
follows:16
(a) Forty percent to the Arts Council of Greater Baton Rouge for its17
operations and programs.18
(b) Fifteen percent to the Shaw Center for the Arts.19
(c) Fifteen percent to the general fund of the parish of East Baton Rouge.20
(d) Fifteen percent to the general fund of the East Baton Rouge Parish21
Sheriff's Office.22
(e) Fifteen percent to the general fund of the East Baton Rouge Parish23
District Attorney's Office.24
(8) The avails of the local tax as provided for in Subsection A of this25
Section which is collected in Caddo Parish shall be distributed each fiscal year26
as follows:27
(a) To the governing authority of the city of Shreveport, two hundred28
thousand dollars.29
(b) The money remaining after the distribution provided for in this30 SB NO. 350 ENROLLED
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Subparagraph (a) of this Paragraph shall be distributed to the Caddo Parish1
Commission.2
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Section 2. The provisions of this Act shall not apply in Jefferson Parish or in Orleans4
Parish if a local law authorizing the levy of a three percent tax on the gross proceeds derived5
from the lease or rental of an automobile pursuant to an automobile rental contract in such6
parish is enacted and becomes law in the 2012 Regular Session of the Legislature.7
Section 3. This Act shall become effective on July 1, 2012; if vetoed by the governor8
and subsequently approved by the legislature, this Act shall become effective on July 1,9
2012, or on the day following such approval by the legislature, whichever is later.10
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: