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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 ENROLLED
SENATE BILL NO. 624
BY SENATORS KOSTELKA AND WALSWORTH AND REPRESENTATIVE HUNTER
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 with a population of not less than9
twelve thousand eight hundred fifty persons and not more than thirteen10
thousand seventy-five persons according to the latest federal decennial census11
is hereby authorized to submit to the qualified electors of the municipality at an12
election conducted in accordance with the Louisiana Election Code a13
proposition authorizing the imposition of an additional tax, not to exceed one14
percent, to be levied upon the sale at retail, the use, lease or rental,15
consumption, and the storage for use or consumption, of tangible personal16
property, and on sales of services in the municipality, all as provided for in17
Chapter 2-D of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.18
Following favorable passage of such proposition the governing authority of the19
municipality may levy and impose by ordinance all or any portion of the tax20
authorized by the proposition.21
B. In accordance with the provisions of Article VI, Section 29(B) of the22
Constitution of Louisiana, the additional sales and use tax provided in this23
Section shall be authorized to exceed the limitation set forth in Article VI,24
Section 29(A) of the Constitution of Louisiana and shall be in addition to the25
limit set by R.S. 47:338.1 or any other statute. The authority granted in this26
ACT No. 501 SB NO. 624 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Section shall not limit in any respect any prior taxing authority granted by any1
other provisions of law.2
C. This tax shall be in addition to all other authorized sales and use taxes3
and shall be collected at the same time and in the same manner as set forth in4
Chapter 2-D of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.5
Section 2. This Act shall become effective upon signature by the governor or, if not6
signed by the governor, upon expiration of the time for bills to become law without signature7
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If8
vetoed by the governor and subsequently approved by the legislature, this Act shall become9
effective on the day following such approval.10
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: