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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; and to provide4
for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:338.183.1 is hereby enacted to read as follows:7
ยง338.183.1. Authority to levy additional sales and use tax; parishes governed by8
a home rule charter and having a population between one9
hundred fifteen thousand and one hundred twenty-five thousand10
A. The governing authority of a parish governed by a home rule charter11
and having a population between one hundred fifteen thousand and one12
hundred twenty-five thousand according to the latest federal decennial census13
is hereby authorized to levy and collect an additional sales and use tax not to14
exceed one-half of one percent within the territorial jurisdiction of the parish.15
B. In accordance with the provisions of La. Const. Art. VI, Sec. 29(B),16
the additional sales and use tax shall be authorized to exceed the limitation17 SB NO. 247
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found in La. Const. Art. VI, Sec. 29(A) and shall be in addition to the taxes1
authorized by R.S. 47:338.54 and other law.2
C. The sales and use tax so levied shall be imposed by ordinance of the3
parish governing authority and shall be levied upon the sale at retail, the use,4
lease, or rental, the consumption and the storage for consumption of corporeal5
movable property, and on sales of services in the parish, all as defined in6
Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.7
However, the ordinance imposing the tax shall be adopted by the parish8
governing authority only after the question of the imposition of the tax shall9
have been submitted to the qualified electors of the parish at an election to be10
conducted in accordance with the election laws of the state of Louisiana, and the11
majority of those voting in the election shall have voted in favor of the adoption12
of the ordinance.13
D. This tax shall be in addition to all other taxes and shall be collected14
at the same time and in the same manner as set forth in Chapter 2 of Subtitle15
II of Title 47 of the Louisiana Revised Statutes of 1950.16
The original instrument was prepared by Thomas L. Tyler. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by J. Ashley Mitchell.
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
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. SB NO. 247
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Effective August 1, 2013.
(Adds R.S. 47:338.183.1)
Summary of Amendments Adopted by Senate
Senate Floor Amendments to engrossed bill
1. Deletes requirement that tax proceeds be deposited into the parish general
fund.