The legislative instrument and the following digest, which constitutes no part of
the legislative instrument, were prepared by Thomas L. Tyler.
CONFERENCE COMMI TTEE REPORT DIGEST
Senate Bill No. 247 by Senator Nevers
Keyword and summary of the bill as proposed by the Conference Committee
TAX/SALES. Authorizes certain parishes and school boards to levy an additional sales tax.
(8/1/13)
Report adopts House amendments to:
1. Add authorization to school boards in a parish having a population between
22,400, and 22,800, to levy and collect an additional sales and use tax not to
exceed 1%.
Report rejects House amendments which would have:
1. Added an exception for Livingston Parish from authority being granted to parishes
governed by home rule charter with population between 115,000 and 125,000.
Report amends the bill to:
1. Correct title and enacting clause to reflect provision being added.
Digest of the bill as proposed by the Conference Committee
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.
Proposed law authorizes a school board in any school district comprised of a parish having a
population between 22,400, and 22,800, according to the latest federal decennial census, to levy
and collect an additional sales and use tax not to exceed one percent within the territorial
jurisdiction of the parish. Provides that the sales and use tax shall be imposed by ordinance of the
parish governing authority and shall 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, but only after the question of the imposition of the tax has been submitted
to the qualified electors of the parish at an election conducted in accordance with the Louisiana
Election Code and the majority of those voting in the election voted in favor of the adoption of
the ordinance.
Effective August 1, 2013.
(Adds R.S. 47:338.183.1 and 338.196)