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)