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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2013 ENROLLED
SENATE BILL NO. 195
BY SENATORS GALLOT, KOSTELKA AND LONG
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
submitted to a vote in accordance with the Louisiana Election Code shall be18
approved by a majority of the qualified electors of the district voting in an19
election held for that purpose. Any sales and use tax authorized to be levied and20
collected by the district and approved by a majority of qualified electors of the21
district may specifically exempt food and prescription drugs and other22
nonessential items from the tax; and to provide for other matters in connection23
therewith.24
ACT No. 123 SB NO. 195 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
(b) Any sale and use tax approved as provided in Subparagraph (a) of1
this Paragraph:2
(i) Shall be levied upon the sale at retail, the use, the lease or rental, the3
consumption, the distribution and storage for use or consumption of tangible4
personal property, and upon the sales of services within the district, all as5
presently defined in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised6
Statutes of 1950.7
(ii) Shall be imposed, collected, and enforced subject to the terms of the8
resolution imposing the tax and the provisions of Chapter 2-D of Subtitle II of9
Title 47 of the Louisiana Revised Statutes of 1950.10
(iii) Shall be imposed and collected uniformly throughout the district.11
(c) Any tax levied under this Paragraph shall be in addition to all other12
taxes which a parish or any municipality or other political subdivision within13
the parish of Grant is now or hereafter may be authorized to levy and collect14
and may exceed the limitation set forth in Article VI, Section 29(A) of the15
Constitution of Louisiana.16
Section 2. This Act shall become effective upon signature by the governor or, if not17
signed by the governor, upon expiration of the time for bills to become law without signature18
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If19
vetoed by the governor and subsequently approved by the legislature, this Act shall become20
effective on the day following such approval.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: