Kostelka (SB 624) Act No. 501 New law authorizes the governing authority of any municipality having a population between 12,850 and 13,075, 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 governor (June 5, 2014). (Adds R.S. 47:338.197)