HLS 14RS-126 ORIGINAL
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Regular Session, 2014
HOUSE BILL NO. 132
BY REPRESENTATIVE JEFFERSON
TAX/SALES-USE, LOCAL: Authorizes the town of Homer to levy an additional sales and
use tax
AN ACT1
To enact R.S. 47:338.24.1, relative to municipal sales and use taxes; to authorize the2
governing authority of the town of Homer to levy and collect an additional sales and3
use tax; to provide for 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. 47:338.24.1 is hereby enacted to read as follows:9
ยง338.24.1. Town of Homer; authority to levy additional sales and use tax10
A. The governing authority of Homer may levy and collect an additional11
sales and use tax not in excess of one percent within the corporate limits of the12
municipality.13
B. The tax authorized by this Section shall be in addition to all other taxes14
which Homer is authorized to levy and, pursuant to Section 29(B) of Article VI of15
the Constitution of Louisiana, shall not be subject to the combined rate limitation16
established in Section 29(A) of that Article nor to the rate limitations established by17
R.S. 47:338.1 and 338.54. The authority granted in this Section shall not limit any18
prior taxing authority granted to Homer or any other political subdivision by any19 HLS 14RS-126 ORIGINAL
HB NO. 132
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other provision of law, including any authority granted to any other political1
subdivision to exceed the cited rate limitations.2
C. The sales and use tax shall be imposed by ordinance of the governing3
authority of the town and shall be levied upon the sale at retail, the use, lease, or4
rental, the consumption, and the storage for use or consumption of tangible personal5
property and on sales of services, all as defined in Chapter 2 of this Subtitle;6
however, the ordinance imposing the tax shall be adopted only after the proposed tax7
is approved by a majority of the qualified electors voting on the proposition at an8
election held for that purpose and conducted in accordance with the Louisiana9
Election Code.10
D. The sales and use tax authorized by this Section shall be collected at the11
same time and in the same manner as set forth in Chapter 2 of this Subtitle.12
E. The proceeds of the tax authorized by this Section may be used for such13
lawful purposes as are determined by the governing authority of Homer, including14
the funding of a portion of the avails of the tax into bonds in the manner provided by15
law.16
Section 2. This Act shall become effective upon signature by the governor or, if not17
signed by the governor, upon expiration of the time for bills to become law without signature18
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If19
vetoed by the governor and subsequently approved by the legislature, this Act shall become20
effective on the day following such approval.21
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)]
Jefferson HB No. 132
Abstract: Authorizes the governing authority of the town of Homer, subject to voter
approval, to levy and collect an additional sales and use tax not to exceed 1%.
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 HLS 14RS-126 ORIGINAL
HB NO. 132
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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 authorizes any municipality, subject to voter approval, to levy sales and use
taxes not to exceed 2-1/2%; however, authorizes such taxes levied in a municipality to
exceed the limit established by present constitution by only 1%. Excludes municipalities in
the parishes of Catahoula, LaSalle, Caldwell, Franklin, and Tensas from authority to exceed
the constitutional limit.
Present law authorizes any parish or school board, subject to voter approval, to levy sales
and use taxes not to exceed a total of 5% (excluding state and law enforcement district
taxes).
Proposed law authorizes Homer, subject to voter approval, to levy an additional sales and
use tax not to exceed 1%. Provides that the tax shall be in addition to all other authorized
taxes and shall not be subject to rate limitations established by present constitution or present
law. Further provides that the authority granted in proposed law shall not limit prior taxing
authority granted to Homer or any other political subdivision.
Proposed law further provides that the additional tax shall be collected at the same time and
in the same manner as other sales and use taxes.
Proposed law further provides that the proceeds of the tax may be used for such lawful
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 present law.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 47:338.24.1)