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). 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)