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Regular Session, 2014
HOUSE BILL NO. 1248
BY REPRESENTATIVE GREENE
TAX/SALES-USE, LOCAL: Provides relative to St. George incorporation, creates the
St. George Transition District, and provides for the interim continuation of services
and interim collection of certain sales taxes
AN ACT1
To enact R.S. 33:382(H) and Part IX-A of Chapter 6 of Title 33 of the Louisiana Revised2
Statutes of 1950, to be comprised of R.S. 33:3076.1 through 3076.5, relative to3
government within East Baton Rouge Parish; to provide for the continued collection4
of tax revenue to fund essential public services within the city of St. George; to5
authorize the parish to continue collection of a previously approved two percent sales6
and use tax and to continue providing essential public services within the corporate7
limits of the city of St. George pursuant to intergovernmental agreement; to create8
a St. George Transition District as a taxing district to provide monies for essential9
public services within the municipality; to provide for the board of directors of the10
district; to provide for the duties, powers, and responsibilities of the district; to11
authorize the district to levy and collect a sales and use tax not to exceed two12
percent; to provide time limits for the continuation of such taxes; to authorize13
contracts, intergovernmental agreements, and cooperative endeavors; to provide for14
the number of aldermen in the city; and to provide for related matters.15
Notice of intention to introduce this Act has been published16
as provided by Article III, Section 13 of the Constitution of17
Louisiana.18
Be it enacted by the Legislature of Louisiana:19 HLS 14RS-2546 ORIGINAL
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Section 1. R.S. 33:382(H) and Part IX-A of Chapter 6 of Title 33 of the Louisiana1
Revised Statutes of 1950, comprised of R.S. 33:3076.1 through 3076.5, are hereby enacted2
to read as follows:3
§382. Number of aldermen; election; municipal districts; divisions of the board4
* * *5
H. Notwithstanding Subsection A of this Section, the number of aldermen6
for the city of St. George shall be seven, elected at large, unless changed by the7
board of aldermen by ordinance to another number not less than five nor more than8
nine members.9
* * *10
PART IX-A. CITY OF ST. GEORGE - TRANSITION DISTRICT11
§3076.1. Legislative findings; purpose12
The legislature hereby finds and determines that upon the incorporation of13
the city of St. George within East Baton Rouge Parish, a state of emergency will14
exist in the municipality until cash flow can be developed through the levy and15
collection of municipal sales and use taxes to fund the expenses of municipal16
government. As a result of the foregoing, the legislature determines it essential and17
necessary to authorize the continuation of the parish tax within the area incorporated,18
to authorize the continuation of the provision of services by the parish within the area19
incorporated, and to create a financial assistance district and provide for it a source20
of revenue in order that it may engage in cooperative endeavors, enter into contracts21
for the provision of essential public services, and raise revenue to assist the22
municipality in funding the delivery of essential public services to its citizens and to23
assist the municipality in preventing cash flow difficulties.24
§3076.2. Definitions25
As used in this Part the following terms shall have the following meanings26
unless a different meaning is clearly indicated by context:27
(1) "Board" means the board of directors of the district or any successor28
thereto.29 HLS 14RS-2546 ORIGINAL
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(2) "District" means the St. George Transition District or any successor1
thereto.2
(3) "Mayor-president" means the mayor-president of the city of Baton Rouge3
and parish of East Baton Rouge.4
(4) "Municipality" means the city of St. George in East Baton Rouge Parish.5
(5) "Municipal tax" means the two percent sales and use tax levied by the6
city of St. George as provided in R.S. 33:3076.4(D)(5).7
(6) "Parish" means East Baton Rouge Parish.8
(7) "Parish tax" means the two percent sales and use tax levied in the9
unincorporated areas of East Baton Rouge Parish.10
§3076.3. Continued levy of tax by East Baton Rouge Parish11
Notwithstanding any law to the contrary, upon incorporation of St. George,12
the parish may continue to levy and collect the parish tax within the corporate limits13
of the municipality, pursuant to an intergovernmental agreement between the parish14
and municipality, for the purposes of providing continuing, through calendar year15
2018, pro-rata funding of parish expenses for constitutional public offices and16
officials required by law and providing essential public services to, or funding17
essential public services for, the citizens within St. George until the St. George18
Transition District levies and collects a two percent sales and use tax, the19
municipality levies and collects a two percent sales and use tax, the end of the20
quarter following the election to impose the municipal tax if the proposition is not21
approved by the electorate, or twelve months after the incorporation becomes final,22
whichever occurs first.23
§3076.4. St. George Transition District; sales tax24
A. In furtherance of the purposes of this Part, the St. George Transition25
District is hereby created as a special taxing district having boundaries coterminous26
with the municipality, and it shall be a body politic and corporate and a political27
subdivision of the state with all of the powers of a political subdivision and with such28
further powers and functions as are set forth in this Section. It is hereby determined29 HLS 14RS-2546 ORIGINAL
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that the creation of the district and the carrying out of its public purpose is in all1
respects a public and governmental purpose for the improvement of the health,2
safety, welfare, comfort, and security of the people of the municipality, that such3
purposes are public purposes, and that the district will be performing an essential4
governmental function and meeting a public obligation in the exercise of the powers5
conferred upon it by this Section.6
B.(1) The district shall be administered and governed by a board of seven7
directors composed as follows:8
(a) The mayor-president or his designee.9
(b) One member appointed by the state senator representing Senate District10
No. 6.11
(c) One member appointed by the state senator representing Senate District12
No. 16.13
(d) Two members appointed by a majority of the members of the state House14
of Representatives representing the district.15
(e) Two of the chairpersons for the petition for incorporation of St. George,16
as determined by the three chairpersons for the petition, or their designees.17
(2) The appointed members shall be selected on the basis of their experience18
in financial matters and their stature and ability to act effectively for the best19
interests of the municipality.20
(3) The board shall elect one of its members as chairman and another as21
treasurer. The board shall appoint a secretary and such other officers as are deemed22
necessary who need not be directors of the district.23
(4) A majority of the directors shall constitute a quorum, and a majority vote24
of the directors constituting the quorum shall be necessary for any action taken by25
the district. No vacancy on the board shall impair the right of a quorum to exercise26
all of the rights and perform all of the duties of the district.27
(5) The board shall fix the place or places at which meetings shall be held.28
The domicile of the district shall be within the parish.29 HLS 14RS-2546 ORIGINAL
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(6) The members of the board shall serve without salary or per diem.1
C. The district shall have all of the rights and powers necessary to carry out2
and effectuate the purposes and provisions of this Part. The district shall be subject3
to the laws pertaining to open meetings, public records, official journals, dual office4
holding and employment, and the Code of Governmental Ethics. Without limiting5
the generality of the foregoing, the district shall have the following rights and6
powers:7
(1) To adopt bylaws and prescribe rules for the regulation of its affairs and8
the conduct of its business.9
(2) To adopt an official seal and alter the same at its pleasure.10
(3) To maintain an office within the parish at such place as it may designate.11
(4) To sue and be sued.12
(5) To receive, administer, and comply with the conditions and requirements13
respecting any gift, grant, or donation of any property or money.14
(6) To apply and contract for assistance from the United States or other15
public or private sources, whether in the form of a grant or loan or otherwise.16
(7) To make and execute contracts, intergovernmental agreements, and other17
instruments necessary in the exercise of the powers and functions of the district18
under this Part including contracts with persons, firms, corporations, and others.19
(8) To pledge or assign any contracts or rights of the district.20
(9) To employ such personnel as may be required in the judgment of the21
board and to fix and pay their compensation from funds available to the district22
therefor.23
(10) To transfer, grant, or donate all or any portion of its revenues to the24
municipality in order to assist the municipality in funding the delivery of essential25
public services to its citizens, reducing or eliminating its cash flow deficits or26
remedying cash flow shortfalls, paying obligations in connection therewith, or any27
combination of these.28 HLS 14RS-2546 ORIGINAL
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(11) To accept the mortgage, pledge, hypothecation, assignment, grant, or1
donation of any properties of the municipality.2
(12) To invest its monies in accordance with R.S. 33:2955.3
(13) To enter into cooperative endeavor agreements or contracts for the4
provision of staff and meeting facilities and for the provision of such assistance and5
such essential public services as the district may require in carrying out the intents6
and purposes of this Part.7
(14) To exercise any and all other powers necessary to accomplish the8
purposes set forth in this Part.9
D.(1) In order to provide funds for the purpose of assisting the municipality10
to fund the delivery of essential public services to its citizens, reduce or eliminate its11
cash flow deficit or remedy cash flow shortfalls, pay obligations in connection12
therewith, or any combination of these, and to provide, though calendar year 2018,13
continuing pro-rata funding of parish expense for constitutional public offices and14
officials required by law, the district is hereby authorized to levy and collect a sales15
and use tax not to exceed two percent. However, the district shall not levy or collect16
a tax if the rate thereof, when combined with the rate of the municipal sales and use17
taxes collected within the municipality, exceeds two percent.18
(2) The tax shall be imposed by the district without the need of an election19
and shall be levied upon the sale at retail, the use, the lease or rental, the distribution,20
the consumption, and the storage for use or consumption of tangible personal21
property, and on sales of services in the state, as presently defined in and as provided22
by Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950,23
subject to the tax exemptions provided in that Chapter. Notwithstanding any24
provision of law to the contrary, the levy of the tax shall be effective and the tax shall25
be payable beginning on such date as shall be provided by the district.26
(3) The proceeds of the tax shall be irrevocably pledged and dedicated and27
shall be transferred in such amounts as may be determined by the district to assist the28
municipality in funding the delivery of essential public services to its citizens,29 HLS 14RS-2546 ORIGINAL
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reducing or eliminating its cash flow deficit, remedying cash flow shortfalls, paying1
obligations in connection therewith, or any combination of these.2
(4) The district shall contract with the parish for the collection of the tax3
under such terms and conditions as the board may deem appropriate, and the board4
may adopt such rules and regulations regarding the enforcement and collection of the5
tax authorized by this Section as it may deem appropriate.6
(5) The provisions of this Section shall be null, void, and without effect, the7
district shall cease existence, and any sales and use taxes levied by the district shall8
expire at such time as the municipality levies and collects a two percent sales and use9
tax or twelve months after the judgments in any suits contesting the incorporation of10
the municipality become final, whichever occurs first.11
§3076.5. Liberal construction12
This Part does and shall be construed to provide a complete method for the13
doing of the things authorized by this Part. The provisions of this Part shall be14
liberally construed for the accomplishment of its purposes.15
Section 2. This Act shall become effective upon signature by the governor or, if not16
signed by the governor, upon expiration of the time for bills to become law without signature17
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If18
vetoed by the governor and subsequently approved by the legislature, this Act shall become19
effective on the day following such approval.20
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)]
Greene HB No. 1248
Abstract: Provides relative to transitional funding for the municipality of St. George in
East Baton Rouge Parish.
Proposed law provides that upon incorporation of St. George (municipality), East Baton
Rouge Parish (parish) may continue to levy and collect the two percent sales and use tax
levied in the unincorporated areas of the parish (parish tax) within the corporate limits of the
municipality, pursuant to an intergovernmental agreement between the parish and
municipality, for the purposes of providing continuing, through 2018, pro-rata funding of
parish expenses for constitutional public offices and officials required by law and providing HLS 14RS-2546 ORIGINAL
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essential public services to, or funding essential public services for, the citizens within St.
George until the St. George Transition District (district) levies and collects a two percent
sales and use tax, the municipality levies and collects a two percent sales and use tax, the end
of the quarter following the election to impose the municipal tax if the proposition is not
approved by the electorate, or 12 months after the incorporation becomes final, whichever
occurs first.
Creates the St. George Transition District as a special taxing district whose boundaries are
coterminous with the municipality, as a political subdivision of the state with all of the
powers and functions set forth in proposed law. Provides that the creation of the district and
the carrying out of its public purpose is in all respects a public and governmental purpose
for the improvement of the health, safety, welfare, comfort, and security of the people of the
municipality, and that such purposes are public purposes, and that the district will be
performing an essential governmental function and meeting a public obligation in the
exercise of its powers.
Provides that the district shall be administered and governed by a board of directors of seven
persons composed of:
(1)The mayor-president or his designee.
(2)One member appointed by the senator representing Senate District No. 6.
(3)One member appointed by the senator representing Senate District No. 16.
(4)Two members appointed by a majority of the members of the House of
Representatives representing the district.
(5)Two chairpersons for the petition for incorporation of St. George, as determined by
the three chairpersons for the petition, or their designees.
Provides that the appointed members shall be selected on the basis of their experience in
financial matters and their stature and ability to act effectively for the best interests of the
municipality.
Requires that the board elect one of its members as chairman and another as treasurer.
Provides that the board shall appoint a secretary and such other officers as are deemed
necessary who need not be directors of the district.
Provides that a majority of the directors shall constitute a quorum, and a majority vote of the
directors constituting the quorum shall be necessary for any action taken by the district.
Further no vacancy on the board shall impair the right of a quorum to exercise all of the
rights and perform all of the duties of the district.
Requires that the board fix the place or places at which meetings shall be held and that the
domicile of the district be within the parish.
Provides that the board members shall serve without salary or per diem allowance.
Provides that the district shall have all of the rights and powers necessary to carry out and
effectuate the proposed law. Provides that the district shall be subject to the laws pertaining
to open meetings, public records, official journals, dual office holding and employment, and
the Code of Governmental Ethics.
Authorizes the district:
(1)To adopt bylaws and prescribe rules for the regulation of its affairs and the conduct
of its business. HLS 14RS-2546 ORIGINAL
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(2)To adopt an official seal and alter the same at its pleasure.
(3)To maintain an office within the parish at such place as it may designate.
(4)To sue and be sued.
(5)To receive, administer, and comply with the conditions and requirements respecting
any gift, grant, or donation of any property or money.
(6)To apply and contract for assistance from the United States or other public or private
sources, whether in the form of a grant or loan or otherwise.
(7)To make and execute contracts, intergovernmental agreements, and other instruments
necessary in the exercise of the powers and functions of the district under proposed
law, including contracts with persons, firms, corporations, and others.
(8)To pledge or assign any contracts or rights of the district.
(9)To employ such personnel as may be required in the judgment of the board and to
fix and pay their compensation from funds available to the district therefor.
(10)To transfer, grant, or donate all or any portion of its revenues to the municipality in
order to assist the municipality in funding the delivery of essential public services
to its citizens, reducing or eliminating its cash flow deficits or remedying cash flow
shortfalls, paying obligations in connection therewith, or any combination of these.
(11)To accept the mortgage, pledge, hypothecation, assignment, grant, or donation of any
properties of the municipality.
(12)To invest its monies in accordance with R.S. 33:2955.
(13)To enter into cooperative endeavor agreements or contracts for the provision of staff
and meeting facilities and for the provision of such assistance and such essential
public services as the district may require in carrying out the intents and purposes of
proposed law.
(14)To exercise any and all other powers necessary to accomplish the purposes set forth
in proposed law.
Provides that in order to provide funds for the purpose of assisting the municipality to fund
the delivery of essential public services to its citizens, reduce or eliminate its cash flow
deficit or remedy cash flow shortfalls, pay obligations in connection therewith, or any
combination of these, and to provide, though 2018, continuing pro-rata funding of parish
expense for constitutional public offices and officials required by law, the district may levy
and collect a sales and use tax not to exceed two percent. However, the district shall not levy
or collect a tax if the rate thereof, when combined with the rate of the municipal sales and
use taxes collected within the municipality, exceeds two percent.
Requires that the tax be imposed by the district, without the need of an election, and be
levied upon the sale at retail, the use, the lease or rental, the distribution, the consumption,
and the storage for use or consumption of tangible personal property, and on sales of services
in the state, as presently defined in and as provided by present law, subject to the tax
exemptions provided in present law. Provides that the levy of the tax shall be effective and
the tax shall be payable beginning on such date as shall be provided by the district.
Requires that the proceeds of the tax be irrevocably pledged and dedicated and be transferred
in such amounts as may be determined by the district to assist the municipality in funding
the delivery of essential public services to its citizens, reducing or eliminating its cash flow HLS 14RS-2546 ORIGINAL
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deficit, remedying cash flow shortfalls, paying obligations in connection therewith, or any
combination of these.
Requires that the district contract with the parish for the collection of the tax under such
terms and conditions as the board may deem appropriate, and authorizes the board to adopt
such rules and regulations regarding the enforcement and collection of the tax authorized by
proposed law as it may deem appropriate.
Provides that proposed law creating and providing for the district and district tax shall be
null, void, and without effect, the district shall cease existence, and any sales and use taxes
levied by the district shall expire at such time as the municipality levies and collects a two
percent sales and use tax or 12 months after the judgments in any suits contesting the
incorporation of the municipality become final, whichever occurs first.
Provides that proposed law does and shall be construed to provide a complete method for
the doing of the things authorized by proposed law, which shall be liberally construed for
the accomplishment of its purposes.
Present law, relative to Lawrason Act municipalities, provides that the number of aldermen
in a city shall be not less than five nor more than nine. Proposed law provides that the
number of aldermen for the city of St. George, should the city of St. George be incorporated,
shall be seven, elected at large, unless changed by the board of aldermen by ordinance to
another number not less than five nor more than nine members.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 33:382(H) and 3076.1-3076.5)