HLS 14RS-542 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2014
HOUSE BILL NO. 291
BY REPRESENTATIVE JIM MORRIS
DISTRICTS/FIRE PROTECT: Authorizes Caddo Fire District No. 1 to levy and collect a
sales and use tax, subject to voter approval
AN ACT1
To enact R.S. 40:1501.7, relative to Caddo Parish Fire District No. 1; to authorize the district2
to levy a sales and use tax, subject to voter approval; and to provide for related3
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. 40:1501.7 is hereby enacted to read as follows:9
ยง1501.7. Caddo Parish Fire District No. 1; authority to levy sales and use tax10
A. Notwithstanding any other provision of law to the contrary, Caddo Parish11
Fire District No. 1 may levy and collect a sales and use tax not to exceed one percent12
pursuant to the provisions of Article VI, Section 30 of the Constitution of Louisiana.13
Caddo Parish Fire District No. 1 may levy the tax only if the levy of the tax is14
approved by a majority of the electors in the district who vote on a proposition15
authorizing the levy of the tax.16
B. The proceeds of the tax authorized by this Section shall be used for17
maintaining and operating fire protection facilities, obtaining water for fire18
protection purposes, or any other lawful purpose as determined by the governing19
board.20 HLS 14RS-542 ORIGINAL
HB NO. 291
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
C. The sales and use tax so levied shall be imposed by an ordinance of the1
district and shall be levied upon the sale at retail, the use, the lease or rental, the2
consumption, the storage for use or consumption of tangible personal property, and3
on sales of services in the district, all as defined in Chapter 2 of Subtitle II of Title4
47 of the Louisiana Revised Statutes of 1950.5
D. The tax shall be in addition to all other authorized sales and use taxes and6
shall be collected at the same time and in the same manner as other local sales and7
use taxes.8
Section 2. This Act shall become effective upon signature by the governor or, if not9
signed by the governor, upon expiration of the time for bills to become law without signature10
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If11
vetoed by the governor and subsequently approved by the legislature, this Act shall become12
effective on the day following such approval.13
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)]
Jim Morris HB No. 291
Abstract: Authorizes the Caddo Parish Fire District No. 1 to levy and collect a sales and
use tax not to exceed 1%, subject to voter approval.
Present law establishes the Caddo Parish Fire District No. 1 and provides for its purpose,
functions, and authority.
Proposed law authorizes Caddo Parish Fire District No. 1 to levy a sales and use tax not to
exceed 1%, subject to voter approval. Provides that proceeds shall be used for maintaining
and operating fire protection facilities, obtaining water, or other lawful purposes.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 40:1501.7)