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Regular Session, 2013
SENATE BILL NO. 247
BY SENATOR NEVERS
TAX/SALES. Authorizes certain parishes to levy a one-half cent sales tax. (8/1/13)
AN ACT1
To enact R.S. 47:338.183.1, relative to sales and use taxes; to authorize the levy of an2
additional sales and use tax not to exceed one-half of one percent in certain parishes;3
to require voter approval of the parish ordinance authorizing the tax; to require that4
proceeds from the tax be deposited into the parish general fund; and to provide for5
related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:338.183.1 is hereby enacted to read as follows:8
ยง338.183.1. Authority to levy additional sales and use tax; parishes governed by9
a home rule charter and having a population between one10
hundred fifteen thousand and one hundred twenty-five thousand11
A. The governing authority of a parish governed by a home rule charter12
and having a population between one hundred fifteen thousand and one13
hundred twenty-five thousand is hereby authorized to levy and collect an14
additional sales and use tax not to exceed one-half of one percent within the15
territorial jurisdiction of the parish.16
B. In accordance with the provisions of Section 29(B) of Article VI of the17 SB NO. 247
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words in boldface type and underscored are additions.
Constitution of Louisiana, the additional sales and use tax shall be authorized1
to exceed the limitation found in Section 29(A) of Article VI of the Constitution2
of Louisiana and shall be in addition to the taxes authorized by R.S. 47:338.543
and other law.4
C. The sales and use tax so levied shall be imposed by ordinance of the5
parish governing authority and shall be levied upon the sale at retail, the use,6
lease, or rental, the consumption and the storage for consumption of corporeal7
movable property, and on sales of services in the parish, all as defined in R.S.8
47:301 through 317. However, the ordinance imposing said tax shall be adopted9
by the parish governing authority only after the question of the imposition of10
the tax shall have been submitted to the qualified electors of the parish at an11
election to be conducted in accordance with the election laws of the state of12
Louisiana, and the majority of those voting in the election shall have voted in13
favor of the adoption of the ordinance.14
D. This tax shall be in addition to all other taxes and shall be collected15
at the same time and in the same manner as set forth in R.S. 47:301 through16
317.17
E. The proceeds of the tax shall be deposited in the general fund of the18
parish.19
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Thomas L. Tyler.
DIGEST
Nevers (SB 247)
Proposed law authorizes the governing authority of a parish governed by a home rule charter
and having a population between 115,000 and 125,000 to levy and collect an additional sales
and use tax not to exceed one-half of one percent within the territorial jurisdiction of the
parish.
Provides that the authorized tax is in addition to the taxes authorized in present law and that
the tax be imposed by ordinance and be levied upon the sale at retail, the use, lease, or rental,
the consumption and the storage for consumption of corporeal movable property, and on
sales of services in the parish.
Requires that no tax be levied unless the ordinance imposing the tax is submitted to the
qualified electors of the parish at an election to be conducted in accordance with the election
laws of the state, and the majority of those voting in the election shall have voted in favor SB NO. 247
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
of the adoption of the ordinance.
Provides that the tax is in addition to all other taxes and shall be collected at the same time
and in the same manner as provided by law. Requires that all proceeds of the tax be
deposited in the general fund of the parish.
Effective August 1, 2013.
(Adds R.S. 47:338.183.1)