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Regular Session, 2012
SENATE BILL NO. 653
BY SENATOR MILLS
LOCAL AGENCIES. Provides for the use of the tax proceeds of a sales tax district in
Breaux Bridge. (gov sig)
AN ACT1
To amend and reenact R.S. 47:338.1(D), relative to sales tax of political subdivisions; to2
provide for the use of the tax proceeds of a sales tax district in the municipality of3
Breaux Bridge; and to provide for related matters.4
Notice of intention to introduce this Act has been published.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:338.1(D) is hereby amended and reenacted to read as follows: 7
ยง338.1. Tax authorized; rate; sales tax districts; certain municipalities8
* * *9
D.(1) Notwithstanding any other provision of law to the contrary and in10
addition to any other authority granted by law, the governing authorities of the11
municipalities of Breaux Bridge, St. Martinville, and Youngsville may create sales12
tax districts consisting of a portion of their respective municipalities. Each sales tax13
district, as a political subdivision of the state, is authorized to levy and collect an14
additional one percent sales and use tax upon the sale at retail, the use, the lease or15
rental, the consumption, and the storage for use or consumption of tangible personal16
property and on sales of services, as defined by law, if approved by a majority of the17 SB NO. 653
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electors of the district voting thereon in an election held for that purpose. The1
governing authority of a sales tax district shall be the governing authority of the2
municipality, the domicile of the sales tax district shall be the regular meeting place3
of the municipality, and the officers of the sales tax district shall be officers of the4
municipality.5
(2)(a) Except for the sales tax district in the municipality of Breaux6
Bridge, the proceeds of the additional sales tax levied pursuant to the provisions of7
this Subsection shall be used by the governing authority of the municipality, under8
the terms and provisions of an intergovernmental agreement between the9
municipality and the sales tax district, for paying the costs and expenses of10
constructing, improving, and maintaining the municipality's infrastructure which11
serves properties located in the municipality or shall be used to promote the12
economic development of the sales tax district and the municipality, and may be13
funded into bonds for such purposes in the manner provided by state law.14
(b) In the municipality of Breaux Bridge, the proceeds of the additional15
sales tax levied pursuant to the provisions of this Subsection shall be used by the16
governing authority of the municipality under the terms and provisions of an17
intergovernmental agreement between the municipality and the sales tax18
district as follows:19
(i) Ten percent of the proceeds shall be used annually for the repair and20
maintenance of the municipality's infrastructure which serves property located21
within the municipality.22
(ii)(aa) Ninety percent of the proceeds shall be expended on new23
construction of infrastructure within the municipality or substantial24
improvements of existing infrastructure within the municipality according to25
a Master Plan for the Construction of Municipal Infrastructure which shall list26
the specific infrastructure construction or improvement projects to be funded27
through the tax proceeds, including funding into bonds for such purposes in the28
manner provided by state law, and which shall be adopted by the governing29 SB NO. 653
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authority of Breaux Bridge in the manner provided for in this Item.1
(bb) The Master Plan for the Construction of Municipal Infrastructure2
shall not be finally adopted until the governing authority of the municipality has3
at least three open and public meetings at which the Master Plan may be4
reviewed by the public, the Master Plan shall be explained to the public, and the5
public shall be allowed to comment on the Master Plan. The governing6
authority shall give notice of its intention to adopt such Master Plan before each7
meeting, and notice of this intention shall be published in the official journal of8
the municipal governing authority, the publication to appear at least fourteen9
days before the public meeting. The notice of intent so published shall state the10
date, time, and place of the public hearing.11
(cc) It is the specific intent of the legislature in enacting this provision12
that the Master Plan shall not include funding for repair and maintenance of13
municipal infrastructure, and any such funding in the Master Plan shall be null14
and void.15
(3) The tax authorized pursuant to the provisions of this Subsection shall be16
collected as provided in the Uniform Local Sales Tax Code and other applicable17
provisions of law. The boundaries of any sales tax district as specified by the18
governing authority shall be wholly within the corporate limits of the municipality19
and shall not overlap any other municipal sales tax district.20
(2) (4) The additional tax authorized by this Subsection shall not apply to the21
rental and leasing of motor vehicles.22
(3) (5) The additional tax authorized by this Subsection shall not limit in any23
respect any prior taxing authority granted by any other provision of law and shall be24
in addition to any other such taxing authority.25
Section 2. The provisions of this Act shall be retroactive and shall apply to any tax26
proceeds of a tax levied by a sales tax district in the municipality of Breaux Bridge pursuant27
to R.S. 47:338.1(D) which are not expended on the effective date of this Act.28
Section 3. This Act shall become effective upon signature by the governor or, if not29 SB NO. 653
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signed by the governor, upon expiration of the time for bills to become law without signature1
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If2
vetoed by the governor and subsequently approved by the legislature, this Act shall become3
effective on the day following such approval.4
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Present law authorizes various municipalities to create sales tax districts governed by the
governing authorities of the municipalities and levy a one percent sales tax if approved by
voters. The proceeds of the tax must be used for paying the costs and expenses of
constructing, improving, and maintaining the municipalities' infrastructure or to promote the
economic development of the sales tax districts and the municipalities, and may be funded
into bonds for such purposes.
Proposed law provides for the use of the tax proceeds of the sales tax district in Breaux
Bridge as follows:
1. Ten percent to be used annually for the repair and maintenance of the municipality's
infrastructure which serves property located within the municipality.
2. Ninety percent to be expended on new construction of infrastructure within the
municipality or substantial improvements of existing infrastructure according to a
Master Plan for the Construction of Municipal Infrastructure which must list the
specific infrastructure construction or improvement projects to be funded through the
tax proceeds, including funding into bonds for such purposes.
(a)The Master Plan may not be finally adopted by the governing authority of
Breaux Bridge until the governing authority has at least 3 open and public
meetings at which the Master Plan may be reviewed by the public, explained
to the public, and at which the public is allowed to comment. The governing
authority must give notice of its intention to adopt such Master Plan before
each meeting, and notice must be published in the official journal, the
publication to appear at least 14 days before the public meeting and must
state the date, time, and place of the public hearing.
(b)Proposed law provides that the specific intent of the legislature in enacting
this provision is that the Master Plan shall not include funding for repair and
maintenance of municipal infrastructure, and any such funding in the Master
Plan is null and void.
Proposed law specifies that it is retroactive and applies to any such tax proceeds in Breaux
Bridge which are not expended on the effective date of the proposed law.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:338.1(D))