DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of
the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of
the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Norton HB No. 1097
Abstract: Provides relative to the authority granted to the city of Shreveport to impose and
renew an additional sales and use tax.
Present constitution authorizes any school board or local governmental subdivision (parish or
municipality), subject to voter approval, to levy a sales and use tax provided that the rate of all
sales and use taxes collected in a parish or municipality, exclusive of state sales and use taxes,
does not exceed 3%. Authorizes the legislature to authorize the levy and collection of additional
sales and use taxes by school boards or local governmental subdivisions, which additional taxes
must also be approved by the voters.
Present law (R.S. 47:338.1) authorizes any municipality, subject to voter approval, to levy sales
and use taxes not to exceed 2-1/2%. Excludes municipalities in the parishes of Catahoula,
LaSalle, Caldwell, Franklin, and Tensas from authority to levy 1% of such 2-1/2%.
Present law (R.S. 47:338.54) authorizes any parish or school board, subject to voter approval, to
levy an additional sales and use tax not to exceed a total of 5% when combined with the rate of
all other sales and use taxes (excluding state and law enforcement district taxes).
Present law authorizes the governing authority of the city of Shreveport, subject to voter
approval, to levy an additional sales and use tax not to exceed .25% for an initial term not to
exceed four years. Provides that the tax shall be in addition to all other authorized taxes and
shall not be subject to the rate limitations established by present constitution or present law.
Further provides that the authority granted in present law shall not limit prior taxing authority
granted to the city or any other political subdivision. Present law requires that the proceeds of
the tax be used for salaries, benefits, equipment, and personnel for the fire and police
departments of the city of Shreveport.
Proposed law retains present law except to remove the limitation on the duration of the tax.
Present law provides for renewal of the tax for a term of six years and then for five-year terms
after the expiration of the six-year term. Proposed law removes present law.
Present law authorizes the governing authority of the city of Shreveport to call the election and
submit a proposition to the voters for the levy of the additional sales and use tax for each of the
terms only after it has adopted a plan(s) specifying the purposes for which the tax will be used.
Requires that all plans include an estimate of the annual and aggregate cost of the salaries, benefits, equipment, and personnel to be funded by the additional tax and an estimate of the rate
of the sales and use tax necessary to be levied in each year to fund the estimated cost of salaries,
benefits, equipment, and personnel. Provides that if the imposition or renewal of the tax is not
approved by a majority of electors at any election provided for in present law, then the provisions
of present law shall be null and void and the tax shall not be levied or collected. Proposed law
removes present law.
Proposed law provides that provisions of proposed law shall have no effect on the additional
sales and use tax being imposed within the city of Shreveport on the effective date of proposed
law that was approved by the voters in the city at an election held on Dec. 8, 2012. Requires that
the governing authority of the city continue to impose the additional sales and use tax as provided
by law until it expires as provided in the proposition. Authorizes the governing authority of the
city to then impose a tax as provided in proposed law if the imposition of the tax has been
approved by the city's voters as provided in proposed law.
(Amends R.S. 47:338.16)