The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Thomas L. Tyler.
DIGEST
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. 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)