Jim Morris (HB 291) Act No. 232 New 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 (May 28, 2014). (Adds R.S. 40:1501.7)