SLS 14RS-1592 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2014
SENATE BILL NO. 624
BY SENATOR KOSTELKA
TAX/SALES. Authorizes by population certain municipalities to levy a sales tax not to
exceed one percent. (gov sig)
AN ACT1
To enact R.S. 47:338.197, relative to authorizing certain municipalities to levy and collect2
an additional sales and use tax; to authorize a tax not to exceed one percent; and to3
provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:338.197 is hereby enacted to read as follows:6
ยง338.197. Additional sales and use tax authorized for certain municipalities7
A. Notwithstanding any other provisions of law to the contrary, the8
governing authority of any municipality having a population between twelve9
thousand eight hundred fifty and thirteen thousand two hundred fifty according10
to the latest federal decennial census is hereby authorized to submit to the11
qualified electors of the municipality at an election conducted in accordance12
with the Louisiana Election Code a proposition authorizing the imposition of an13
additional tax not to exceed one percent to be levied upon the sale at retail, the14
use, lease or rental, consumption, and the storage for use or consumption, of15
tangible personal property, and on sales of services in the municipality, all as16
provided for in Chapter 2-D of Subtitle II of Title 47 of the Louisiana Revised17 SB NO. 624
SLS 14RS-1592 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Statutes of 1950. Following favorable passage of such proposition the governing1
authority of the municipality may levy and impose by ordinance all or any2
portion of the tax authorized by the proposition.3
B. In accordance with the provisions of Article VI, Section 29(B) of the4
Constitution of Louisiana, the additional sales and use tax provided in this5
Section shall be authorized to exceed the limitation set forth in Article VI,6
Section 29(A) of the Constitution of Louisiana and shall be in addition to the7
limit set by R.S. 47:338.1 or any other statute. The authority granted herein8
shall not limit in any respect any prior taxing authority granted by any other9
provisions of law.10
C. This tax shall be in addition to all other authorized sales and use taxes11
and shall be collected at the same time and in the same manner as set forth in12
Chapter 2-D of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.13
Section 2. This Act shall become effective upon signature by the governor or, if not14
signed by the governor, upon expiration of the time for bills to become law without signature15
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If16
vetoed by the governor and subsequently approved by the legislature, this Act shall become17
effective on the day following such approval.18
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Kostelka (SB 624)
Proposed law authorizes the governing authority of any municipality having a population
between 12,850 and 13,250 according to the latest federal decennial census to levy a sales
tax of up to 1% if approved by the electors of the municipality.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:338.197)