ENROLLED
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ACT No. 545
Regular Session, 2014
HOUSE BILL NO. 132
BY REPRESENTATIVE JEFFERSON
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 Article VI of the Constitution of Louisiana nor to the17
rate limitations established by R.S. 47:338.1 and 338.54. The authority granted in18
this Section shall not limit any prior taxing authority granted to Homer or any other19
political subdivision by any other provision of law, including any authority granted20
to any other political subdivision to exceed the cited rate limitations.21
C. The sales and use tax shall be imposed by ordinance of the governing22
authority of the town and shall be levied upon the sale at retail, the use, lease, or23
rental, the consumption, and the storage for use or consumption of tangible personal24 ENROLLEDHB NO. 132
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are additions.
property and on sales of services, all as defined in Chapter 2 of this Subtitle;1
however, the ordinance imposing the tax shall be adopted only after the proposed tax2
is approved by a majority of the qualified electors voting on the proposition at an3
election held for that purpose and conducted in accordance with the Louisiana4
Election Code.5
D. The sales and use tax authorized by this Section shall be collected at the6
same time and in the same manner as set forth in Chapter 2 of this Subtitle.7
E. The proceeds of the tax authorized by this Section may be used for such8
lawful purposes as are determined by the governing authority of Homer, including9
the funding of a portion of the avails of the tax into bonds in the manner provided by10
law.11
Section 2. This Act shall become effective upon signature by the governor or, if not12
signed by the governor, upon expiration of the time for bills to become law without signature13
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If14
vetoed by the governor and subsequently approved by the legislature, this Act shall become15
effective on the day following such approval.16
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: