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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, 2012 ENROLLED
SENATE BILL NO. 351
BY SENATOR MURRAY
AN ACT1
To enact R.S. 47:551.1, relative to local taxes; to authorize the parishes of Calcasieu,2
Jefferson, and Orleans to establish an automobile rental tax district which shall be3
authorized to levy a local tax on the gross proceeds derived from the lease or rental4
of an automobile pursuant to an automobile rental contract; to require approval of the5
electorate of the district; to provide for the boundaries, governance, and powers of6
such districts; to provide for the use of the avails of the tax; and to provide for related7
matters.8
Notice of intention to introduce this Act has been published.9
Be it enacted by the Legislature of Louisiana:10
Section 1. R.S. 47:551.1 is hereby enacted to read as follows: 11
ยง551.1. Automobile rental tax district; parishes of Calcasieu, Jefferson, and12
Orleans13
A.(1) The governing authorities of the parishes of Calcasieu, Jefferson,14
and Orleans may each create, by ordinance, an automobile rental tax district,15
referred to in this Section as the "district". The district shall be a political16
subdivision of the state as defined in the Constitution of Louisiana.17
(2) The boundaries of the district shall be coterminous with the18
boundaries of the parish creating the district.19
(3) The parish governing authority creating the district shall be the20
governing authority of the district.21
B.(1)(a) The district is authorized to levy, beginning July 1, 2012, an22
automobile rental tax not to exceed three percent of the gross proceeds derived23
from the lease or rental of an automobile pursuant to an automobile rental24
contract, less any sales and use tax included in such contract. The tax shall be25
in addition to any tax, fee, or license imposed directly or indirectly.26
(b) The tax shall be levied only after the question of its levy has been27 SB NO. 351 ENROLLED
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words in boldface type and underscored are additions.
approved by a majority of the registered voters of the district who vote on the1
proposition authorizing the tax at an election held for that purpose in2
accordance with the Louisiana Election Code. The election on the question of3
the levy of the tax shall be held at the same time as a regularly scheduled4
election in the parish creating the district.5
(c) The tax shall not apply to any automobile rented by an insurance6
company as a replacement vehicle for a policyholder or by an automobile dealer7
as a replacement vehicle while a customer's vehicle is being serviced or8
repaired, nor shall the tax apply to any individual or business who rents a9
vehicle as a replacement vehicle while his vehicle is being repaired if the10
individual presents to the renter upon return of the rented vehicle a copy of the11
repair or service invoice.12
(2) For purposes of this Section "automobile rental contract" shall mean13
all agreements for the rental of an automobile, without a driver, designated to14
carry less than nine passengers for a period of not more than twenty-nine15
calendar days. Rental agreements for a period of more than twenty-nine16
calendar days shall not be subject to the tax, unless the actual period of the17
rental agreement is not more than twenty-nine days as a result of the exercise18
of a cancellation clause.19
C.(1) The avails of the tax in Jefferson Parish shall be distributed as20
follows:21
(a) One-third of the total taxes collected shall be distributed to the city22
of Kenner for arts and recreation.23
(b) Two-thirds of the total taxes collected shall be disbursed as follows:24
(i) Four-twelfths to the Westwego Performing Arts Center.25
(ii) Three-twelfths to the Jefferson Performing Arts Society for26
programs on the east and west bank.27
(iii) Two-twelfths to the Gretna Cultural Center for the Arts.28
(iv) All remaining monies shall be deposited into a dedicated funding29
account to be used exclusively for the operation, administration, and30 SB NO. 351 ENROLLED
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maintenance of cultural facilities in unincorporated areas of Jefferson Parish.1
(2) The avails of the tax in Orleans Parish shall be used for road repairs,2
beautification projects, and to the Orleans Parish Council on Aging to be used3
for Senior Centers.4
(3) The avails of the tax in the parish of Calcasieu shall be distributed5
as follows:6
(a) One-sixth of the avails shall be distributed to political subdivisions7
in the parish as provided in R.S. 47:551(D)(2).8
(b) Five-sixth of the avails shall be distributed to Airport District No. 19
of Calcasieu Parish for the maintenance and operation of the Lake Charles10
Regional Airport.11
D. The parish governing authority creating the district shall prescribe12
in the ordinance creating the district any other purposes of the district. The13
parish that created the district and the district may enter into a cooperative14
endeavor agreement providing for cooperative efforts to exercise any authorized15
governmental function of the parish.16
Section 2. This Act shall become effective upon signature by the governor or, if not17
signed by the governor, upon expiration of the time for bills to become law without signature18
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If19
vetoed by the governor and subsequently approved by the legislature, this Act shall become20
effective on the day following such approval.21
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: