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Regular Session, 2013 ENROLLED
SENATE BILL NO. 247
BY SENATOR NEVERS
AN ACT1
To enact R.S. 47:338.183.1 and 338.196, relative to sales and use taxes; to authorize the levy2
of an additional sales and use tax not to exceed one-half of one percent in certain3
parishes and by certain school boards; to require voter approval of the parish4
ordinance authorizing the tax; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:338.183.1 and 338.196 are hereby enacted to read as follows:7
§338.183.1. 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
found in La. Const. Art. VI, Sec. 29(A) and shall be in addition to the taxes18
authorized by R.S. 47:338.54 and other law.19
C. The sales and use tax so levied shall be imposed by ordinance of the20
parish governing authority and shall be levied upon the sale at retail, the use,21
lease, or rental, the consumption and the storage for consumption of corporeal22
movable property, and on sales of services in the parish, all as defined in23
Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.24
However, the ordinance imposing the tax shall be adopted by the parish25
ACT No. 218 SB NO. 247 ENROLLED
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governing authority only after the question of the imposition of the tax shall1
have been submitted to the qualified electors of the parish at an election to be2
conducted in accordance with the election laws of the state of Louisiana, and the3
majority of those voting in the election shall have voted in favor of the adoption4
of the ordinance.5
D. This tax shall be in addition to all other taxes and shall be collected6
at the same time and in the same manner as set forth in Chapter 2 of Subtitle7
II of Title 47 of the Louisiana Revised Statutes of 1950.8
* * *9
§338.196. Authority to levy additional sales and use tax; certain school boards10
A. The school board of any school district comprised of a parish having11
a population between twenty-two thousand four hundred and twenty-two12
thousand eight hundred according to the latest federal decennial census is13
hereby authorized to levy and collect an additional sales and use tax not to14
exceed one percent within the territorial jurisdiction of the parish.15
B. In accordance with the provisions of Article VI, Section 29(B) of the16
Constitution of Louisiana, the additional sales and use tax shall be authorized17
to exceed the limitation found in Article VI, Section 29(A) of the Constitution18
of Louisiana and shall be in addition to the taxes authorized by R.S. 47:338.5419
and other law.20
C. The sales and use tax so levied shall be imposed by ordinance of the21
parish governing authority and shall be levied upon the sale at retail, the use,22
lease, or rental, the consumption and the storage for consumption of corporeal23
movable property, and on sales of services in the parish, all as defined in24
Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.25
However, the ordinance imposing the tax shall be adopted by the school board26
only after the question of the imposition of the tax has been submitted to the27
qualified electors of the parish at an election conducted in accordance with the28
Louisiana Election Code and the majority of those voting in the election voted29
in favor of the adoption of the ordinance.30 SB NO. 247 ENROLLED
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D. This tax shall be in addition to all other taxes and shall be collected1
at the same time and in the same manner as set forth in Chapter 2 of Subtitle2
II of Title 47 of the Louisiana Revised Statutes of 1950.3
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: