SLS 13RS-268 ENGROSSED
Page 1 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2013
SENATE BILL NO. 195
BY SENATORS GALLOT, KOSTELKA AND LONG
TAX/SALES. Authorizes the Grant Economic Development District to levy a sales and use
tax. (gov sig)
AN ACT1
To enact R.S. 33:130.153(10), relative to the Grant Economic Development District; to2
provide for powers of the district; to provide for the levy and collection of a sales and3
use tax not to exceed two percent; to provide for exemptions; to require an election;4
and to provide for related matters.5
Notice of intention to introduce this Act has been published.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 33:130.153(10) is hereby enacted to read as follows:8
ยง130.153. Powers of district9
The district, acting by and through its board of commissioners, shall have and10
exercise all powers of a political subdivision necessary or convenient for the carrying11
out of its objects and purposes, including but not limited to rights and powers set out12
in this Subpart:13
* * *14
(10)(a) To levy and collect a sales and use tax within the boundaries of15
the district for such purposes and at such rate as provided by the proposition16
authorizing its levy, not exceeding two percent, provided the proposition17 SB NO. 195
SLS 13RS-268 ENGROSSED
Page 2 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
submitted to a vote in accordance with the Louisiana Election Code shall be1
approved by a majority of the qualified electors of the district voting in an2
election held for that purpose. Any sales and use tax authorized to be levied and3
collected by the district and approved by a majority of qualified electors of the4
district may specifically exempt food and prescription drugs and other5
nonessential items from the tax; and to provide for other matters in connection6
therewith.7
(b) Any sale and use tax approved as provided in Subparagraph (a) of8
this Paragraph:9
(i) Shall be levied upon the sale at retail, the use, the lease or rental, the10
consumption, the distribution and storage for use or consumption of tangible11
personal property, and upon the sales of services within the district, all as12
presently defined in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised13
Statutes of 1950.14
(ii) Shall be imposed, collected, and enforced subject to the terms of the15
resolution imposing the tax and the provisions of Chapter 2-D of Subtitle II of16
Title 47 of the Louisiana Revised Statutes of 1950.17
(iii) Shall be imposed and collected uniformly throughout the district.18
(c) Any tax levied under this Paragraph shall be in addition to all other19
taxes which a parish or any municipality or other political subdivision within20
the parish of Grant is now or hereafter may be authorized to levy and collect21
and may exceed the limitation set forth in Article VI, Section 29(A) of the22
Constitution of Louisiana.23
Section 2. This Act shall become effective upon signature by the governor or, if not24
signed by the governor, upon expiration of the time for bills to become law without signature25
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If26
vetoed by the governor and subsequently approved by the legislature, this Act shall become27
effective on the day following such approval.28 SB NO. 195
SLS 13RS-268 ENGROSSED
Page 3 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Michael Bell.
DIGEST
Gallot (SB 195)
Present law provides for the board of commissioners to exercise all powers of a political
subdivision necessary or convenient for the carrying out of its objects and purposes,
including but not limited to the following rights and powers:
(1)To sue and be sued.
(2)To adopt, use, and alter at will a corporate seal.
(3)To acquire by gift, grant, purchase, or otherwise, but not by expropriation, all
property, including rights of way; to hold and use any franchise or property, real,
personal, or mixed, tangible or intangible, or any interest therein, necessary or
desirable for carrying out the objects and purposes of the district, including but not
limited to the establishment, maintenance, and operation of industrial parks.
(4)To enter into contracts for the purchase, acquisition, construction, and improvement
of works and facilities necessary in connection with the purposes of the district.
(5)In its own name and on its own behalf to incur debt and to issue general obligation
bonds, revenue bonds, certificates, notes, and other evidences of indebtedness and
to levy and cause to be collected ad valorem taxes as provided in this Subpart and as
may be provided by general law.
(6)To require and issue licenses with respect to its properties and facilities.
(7)To regulate the imposition of fees and rentals charged by the district for its facilities
and services rendered by it.
(8)To borrow money and pledge all or part of its revenues, leases, rents, or other
advantages as security for such loans.
(9)To appoint officers, agents, and employees, prescribe their duties, and fix their
compensation.
Proposed law retains present law and authorizes the board of commissioners to levy and
collect a sales and use tax not exceeding two percent.
Proposed law provides for a vote in accordance with the Louisiana Election Code to be
approved by a majority of the qualified electors of the district voting in an election held for
the purpose of levying and collecting the sales and use tax.
Proposed law provides that any sales and use tax authorized to be levied and collected by the
district and approved by a majority of qualified electors of the district may exempt food and
prescription drugs and other nonessential items from the tax.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 33:130.153(10))