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Regular Session, 2013
HOUSE BILL NO. 325
BY REPRESENTATIVE ST. GERMAIN
TAX/LOCAL: Authorizes the imposition of an additional sales and use tax by the
governing authority of Iberville Parish
AN ACT1
To enact R.S. 47:338.64.1, relative to the parish of Iberville; to authorize the governing2
authority of the parish to levy and collect an additional sales and use tax; to provide3
for the use of the proceeds of the tax; to provide for voter approval; and to provide4
for related matters.5
Notice of intention to introduce this Act has been published6
as provided by Article III, Section 13 of the Constitution of7
Louisiana.8
Be it enacted by the Legislature of Louisiana:9
Section 1. R.S. 47:338.64.1 is hereby enacted to read as follows:10
ยง338.64.1. Authorization to levy and collect additional sales and use tax in Iberville11
Parish12
A. The governing authority of Iberville Parish may levy and collect an13
additional sales and use tax not in excess of one percent.14
B. The tax authorized by this Section shall be in addition to all other taxes15
that the governing authority of the parish is authorized to levy, and, pursuant to16
Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to17
the combined rate limitation established in Section 29(A) of Article VI of the18
Constitution of Louisiana nor to the rate limitations established by R.S. 47:338.54.19
The authority granted in this Section shall not limit any prior taxing authority granted20 HLS 13RS-64 REENGROSSED
HB NO. 325
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to the parish or any other political subdivision by any other provision of law,1
including any authority granted to any other political subdivision to exceed the cited2
rate limitations.3
C. Such sales and use tax shall be imposed by ordinance of the governing4
authority of the parish and shall be levied upon the sale at retail, the use, lease, or5
rental, the consumption, and the storage for use or consumption of tangible personal6
property and on sales of services in Iberville Parish, all as defined in Chapter 2 of7
this Subtitle; however, the ordinance imposing the tax shall be adopted only after the8
proposed tax is approved by a majority of the qualified electors voting on the9
proposition at an election held for that purpose and conducted in accordance with the10
Louisiana Election Code.11
D. The sales and use tax herein authorized shall be collected at the same time12
and in the same manner as set forth in Chapter 2 of this Subtitle.13
E. The proceeds of the tax may be used for such lawful purposes as are14
determined by the governing authority of Iberville Parish, including the funding of15
a portion of the avails of the tax into bonds in the manner provided by law.16
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
St. Germain HB No. 325
Abstract: Authorizes the governing authority of the parish of Iberville, subject to voter
approval, to levy and collect an additional sales and use tax not to exceed 1%.
Present constitution authorizes any school board or local governmental subdivision (parish
or municipality), subject to voter approval, to levy a sales and use tax provided that the rate
of all sales and use taxes collected in a parish or municipality, exclusive of state sales and
use taxes, does not exceed 3%. Authorizes the legislature to authorize the levy and
collection of additional sales and use taxes by school boards or local governmental
subdivisions which additional taxes must also be approved by the voters.
Present law authorizes any parish or school board, subject to voter approval, to levy sales
and use taxes not to exceed a total of 5% (excluding state and law enforcement district
taxes). HLS 13RS-64 REENGROSSED
HB NO. 325
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are additions.
Proposed law authorizes the parish of Iberville, subject to voter approval, to levy an
additional sales and use tax not to exceed 1%. Provides that the tax shall be in addition to
all other authorized taxes and shall not be subject to the rate limitations established by
present constitution or present law. Further provides that the authority granted in proposed
law shall not limit prior taxing authority granted to the parish or any other political
subdivision.
Proposed law further provides that the additional tax shall be collected at the same time and
in the same manner as other sales and use taxes.
Proposed law also provides that the proceeds of the tax may be used for such purposes as are
determined by the governing authority of Iberville Parish, including the funding of a portion
of the avails of the tax into bonds.
(Adds R.S. 47:338.64.1)