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ACT No. 668
Regular Session, 2014
HOUSE BILL NO. 1097
BY REPRESENTATIVE NORTON
AN ACT1
To amend and reenact R.S. 47:338.16, relative to the city of Shreveport; to provide relative2
to an additional sales and use tax imposed within the city; to provide relative to the3
power granted to the governing authority of the city to impose and renew such tax;4
to remove requirement that the governing authority adopt a plan specifying the5
purposes of such tax prior to submitting a proposition to the voters; to remove6
provisions that place duration limits on the imposition of the tax and remove7
provisions relative to the renewal of the tax; to provide relative to the tax being8
levied on the effective date of the Act; and to provide for related matters.9
Notice of intention to introduce this Act has been published10
as provided by Article III, Section 13 of the Constitution of11
Louisiana.12
Be it enacted by the Legislature of Louisiana:13
Section 1. R.S. 47:338.16 is hereby amended and reenacted to read as follows: 14
ยง338.16. City of Shreveport; authority to levy additional sales and use tax15
A. The governing authority of the city of Shreveport may levy and collect16
an additional sales and use tax not in excess of one-quarter of one percent within the17
corporate limits of the city for an initial term not to exceed four years from and after18
the date such additional tax is first levied, and for such additional terms as provided19
for in Subsection F of this Section, all as provided for in this Section.20
B. The tax authorized by this Section shall be in addition to all other taxes21
which the city is authorized to levy and, pursuant to Article VI, Section 29(B) of the22
Constitution of Louisiana, shall not be subject to the combined rate limitation23
established in Article VI, Section 29(A) of the Constitution of Louisiana, nor to the24 ENROLLEDHB NO. 1097
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rate limitations established by R.S. 47:338.1 or R.S. 47:338.54, nor to any rate1
limitation established in any other authority. The authority granted in this Section2
shall not limit any prior taxing authority granted to the city or any other political3
subdivision by any other provision of law, including any authority granted to any4
other political subdivision to exceed the rate limitations cited in this Subsection.5
C.(1) Such sales and use tax shall be imposed by ordinance of the governing6
authority of the city and shall be levied upon the sale at retail, the use, lease, or7
rental, the consumption, and the storage for use or consumption of tangible personal8
property and on sales of services, all as defined in Chapter 2 of this Subtitle, within9
the corporate limits of the city of Shreveport for an initial term not to exceed four10
years from and after the date such additional tax is first levied, and for such11
additional terms as provided for in Subsection F of this Section, all as provided for12
in this Section.13
(2) However, the The ordinance imposing the tax for each term shall be14
adopted only if the question of the imposition of the tax is approved by a majority15
of the qualified electors voting on the proposition at an election held for that purpose16
and conducted in accordance with the Louisiana Election Code. the election17
scheduled to be held in the city of Shreveport on November 8, 2016.18
(3) The governing authority of the city of Shreveport may call the election19
and submit a proposition to the voters for the levy of the tax for each of the terms20
provided for in Subsection F of this Section only after it has adopted a plan or plans,21
by resolution or ordinance, specifying the purposes for which the additional sales and22
use tax will be used. Any such plan shall include:23
(a) An estimate of the annual and aggregate cost of the salaries, benefits,24
equipment, and personnel to be funded by the additional sales and use tax.25
(b) An estimate of the rate of the sales and use tax, not to exceed one-quarter26
of one percent, necessary to be levied in each year to fund such estimated cost of27
salaries, benefits, equipment, and personnel.28 ENROLLEDHB NO. 1097
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(4)(a) If the imposition of the tax is not approved by a majority of such1
electors at any election provided for in this Section, then the provisions of this2
Section shall be null and void and the tax herein shall not be levied or collected.3
(b) If the tax is approved it shall be levied for the initial term and for4
subsequent terms which shall not exceed the terms provided for in Subsection F of5
this Section and shall not be levied thereafter.6
D. The sales and use tax herein authorized in this Section shall be collected7
at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.8
E.(1) The proceeds of the tax shall be used for salaries, benefits, equipment9
and personnel for the fire and police departments of the city of Shreveport.10
(2) The proposition or propositions shall state the purposes for which the tax11
is to be dedicated and the proceeds from said the tax shall be expended only in12
accordance with the proposition or propositions approved by the electors at the13
election authorizing such tax.14
F.(1) Any tax imposed under the provisions of this Section may be renewed15
after its initial term but such renewal shall be for a term not to exceed six years from16
and after the date such tax is renewed, and thereafter for terms not to exceed five17
years each from and after the date such tax is renewed.18
(2) The ordinance imposing the renewed tax shall be adopted only if the19
question of the imposition of the renewal is approved by a majority of the qualified20
electors voting on the proposition at an election held for that purpose and conducted21
in accordance with the Louisiana Election Code in 2006 prior to the expiration of the22
initial term of the original tax imposed under this Section.23
(3) If the imposition of the renewal is not approved by a majority of such24
electors at the election provided for in Paragraph (2) of this Subsection, then the25
provisions of this Subsection shall be null and void and the renewal of the tax herein26
shall not be levied or collected.27
Section 2. The provisions of this Act shall have no effect on the additional sales and28
use tax being imposed within the city of Shreveport on the effective date of this Act that was29
approved by the voters in the city of Shreveport at an election held on December 8, 2012.30 ENROLLEDHB NO. 1097
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The governing authority of the city shall continue to impose the additional sales and use tax1
as provided by law until such time as it expires as provided in the proposition. The2
governing authority of the city may then impose a tax as provided in this Act if the3
imposition of the tax has been approved by the city's voters as provided in this Act.4
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: