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Regular Session, 2012 ENROLLED
SENATE BILL NO. 653
BY SENATOR MILLS
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
electors of the district voting thereon in an election held for that purpose. The18
governing authority of a sales tax district shall be the governing authority of the19
municipality, the domicile of the sales tax district shall be the regular meeting place20
of the municipality, and the officers of the sales tax district shall be officers of the21
municipality.22
(2)(a) Except for the sales tax district in the municipality of Breaux23
Bridge, the proceeds of the additional sales tax levied pursuant to the provisions of24
ACT No. 568 SB NO. 653 ENROLLED
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this Subsection shall be used by the governing authority of the municipality, under1
the terms and provisions of an intergovernmental agreement between the2
municipality and the sales tax district, for paying the costs and expenses of3
constructing, improving, and maintaining the municipality's infrastructure which4
serves properties located in the municipality or shall be used to promote the5
economic development of the sales tax district and the municipality, and may be6
funded into bonds for such purposes in the manner provided by state law.7
(b) In the municipality of Breaux Bridge, the proceeds of the additional8
sales tax levied pursuant to the provisions of this Subsection shall be used by the9
governing authority of the municipality under the terms and provisions of an10
intergovernmental agreement between the municipality and the sales tax11
district as follows:12
(i) Twenty percent of the proceeds shall be used annually for the repair13
and maintenance of the municipality's infrastructure which serves property14
located within the municipality provided that an Annual Plan for Repair and15
Maintenance of Municipality Infrastructure is approved by the adoption of an16
ordinance of the governing authority of the municipality, by a two-thirds vote.17
(ii)(aa) Eighty percent of the proceeds shall be expended on new18
construction of infrastructure within the municipality or substantial19
improvements of existing infrastructure within the municipality according to20
a Master Plan for the Construction of Municipal Infrastructure, which shall list21
the specific infrastructure construction or improvement projects to be funded22
through the tax proceeds, including funding into bonds for such purposes in the23
manner provided by state law, and which shall be adopted by the governing24
authority of Breaux Bridge in the manner provided for in this Item.25
(bb) The Master Plan for the Construction of Municipal Infrastructure26
shall not be finally adopted until the governing authority of the municipality has27
a public meeting at which the Master Plan may be reviewed by the public, the28
Master Plan shall be explained to the public, and the public shall be allowed to29
comment on the Master Plan. The governing authority shall give notice of its30 SB NO. 653 ENROLLED
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intention to adopt such Master Plan before each meeting, and notice of this1
intention shall be published in the official journal of the municipal governing2
authority, the publication to appear at least fourteen days before the public3
meeting. The notice of intent so published shall state the date, time, and place4
of the public hearing. The Master Plan for the Construction of Municipal5
Infrastructure shall be approved by the adoption of an ordinance, of the6
governing authority of the municipality, by a two-thirds vote.7
(cc) It is the specific intent of the legislature in enacting this provision8
that the Master Plan shall not include funding for repair and maintenance of9
municipal infrastructure, and any such funding in the Master Plan shall be null10
and void.11
(dd) As used in this Section, "infrastructure" means transportation and12
communication systems, gas systems, roads, bridges, drainage, parks, sidewalks13
and similar public utilities.14
(3) The tax authorized pursuant to the provisions of this Subsection shall be15
collected as provided in the Uniform Local Sales Tax Code and other applicable16
provisions of law. The boundaries of any sales tax district as specified by the17
governing authority shall be wholly within the corporate limits of the municipality18
and shall not overlap any other municipal sales tax district.19
(2) (4) The additional tax authorized by this Subsection shall not apply to the20
rental and leasing of motor vehicles.21
(3) (5) The additional tax authorized by this Subsection shall not limit in any22
respect any prior taxing authority granted by any other provision of law and shall be23
in addition to any other such taxing authority.24
Section 2. The provisions of this Act shall be retroactive and shall apply to any tax25
proceeds of a tax levied by a sales tax district in the municipality of Breaux Bridge pursuant26
to R.S. 47:338.1(D) which are not expended on the effective date of this Act.27
Section 3. This Act shall become effective upon signature by the governor or, if not28
signed by the governor, upon expiration of the time for bills to become law without signature29
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If30 SB NO. 653 ENROLLED
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vetoed by the governor and subsequently approved by the legislature, this Act shall become1
effective on the day following such approval.2
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: