HLS 14RS-2386 ORIGINAL
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are additions.
Regular Session, 2014
HOUSE BILL NO. 1210
BY REPRESENTATIVE MORENO
TAX/LOCAL: Authorizes the parish of Orleans to levy a sales tax on tobacco products sold
in the parish
AN ACT1
To enact R.S. 47:338.264, relative to sales taxes in Orleans Parish; to authorize the2
governing authority of Orleans Parish to levy a tax on the sale of tobacco products3
subject to voter approval; and to provide for related matters.4
Notice of intention to introduce this Act has been published5
as provided by Article III, Section 13 of the Constitution of6
Louisiana.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 47:338.264 is hereby enacted to read as follows: 9
§338.264. Additional tax on tobacco products10
A. The governing authority of Orleans Parish may levy a tax of not more11
than seventy-five cents per standard retail pack or package upon the sale at retail of12
tobacco products in the parish. The tax shall be in addition to any other sales tax13
levied by the state, the parish, or any other taxing authority and shall be collected at14
the same time and in the same manner as set forth in Chapter 2 of this Subtitle. For15
purposes of this Section, "tobacco product" shall have the meaning ascribed to it by16
R.S. 47:901.17
B. The ordinance imposing the tax shall be adopted only after the question18
of its imposition has been submitted to the qualified electors of the parish at an19 HLS 14RS-2386 ORIGINAL
HB NO. 1210
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are additions.
election conducted in accordance with the Louisiana Election Code and a majority1
of those voting in the election have voted in favor of the imposition of the tax.2
C. The proceeds of the sales tax authorized by this Section shall be used for3
such purposes as are determined by the governing authority including the funding of4
a portion of the avails of the tax into bonds in the manner provided by law.5
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)]
Moreno HB No. 1210
Abstract: Authorizes Orleans Parish to levy a 75¢ sales tax on tobacco products subject to
voter approval.
Proposed law authorizes the governing authority of Orleans Parish, subject to voter approval,
to levy a tax of not more than 75¢ per standard retail pack or package upon the sale at retail
of tobacco products in the parish. Defines tobacco product to include cigars, cigarettes, and
smoking and smokeless tobacco. Authorizes use of the proceeds of the tax for such purposes
as are determined by the governing authority including the funding of a portion of the avails
of the tax into bonds in the manner provided by law.
(Adds R.S. 47:338.264)