ENROLLED
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
ACT No. 245
Regular Session, 2013
HOUSE BILL NO. 325
BY REPRESENTATIVE ST. GERMAIN
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
to the parish or any other political subdivision by any other provision of law,21
including any authority granted to any other political subdivision to exceed the cited22
rate limitations.23 ENROLLEDHB NO. 325
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C. Such sales and use tax shall be imposed by ordinance of the governing1
authority of the parish and shall be levied upon the sale at retail, the use, lease, or2
rental, the consumption, and the storage for use or consumption of tangible personal3
property and on sales of services in Iberville Parish, all as defined in Chapter 2 of4
this Subtitle; however, the ordinance imposing the tax shall be adopted only after the5
proposed tax is approved by a majority of the qualified electors voting on the6
proposition at an election held for that purpose and conducted in accordance with the7
Louisiana Election Code.8
D. The sales and use tax herein authorized shall be collected at the same time9
and in the same manner as set forth in Chapter 2 of this Subtitle.10
E. The proceeds of the tax may be used for such lawful purposes as are11
determined by the governing authority of Iberville Parish, including the funding of12
a portion of the avails of the tax into bonds in the manner provided by law.13
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: