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)]
HB 187 Original 2015 Regular Session Moreno
Abstract: Authorizes a parish governing authority to levy an excise tax upon the sale, use, or
consumption of tobacco products.
Proposed law authorizes a parish governing authority to levy an excise tax upon the sale, use, or
consumption of all tobacco products within its boundaries. The excise tax shall be in addition to
sales and use taxes levied on tobacco products by the state and local political subdivisions.
Proposed law provides that the excise tax shall be imposed only after the question of its imposition
has been approved by a majority of the registered voters within the parish voting on a proposition
authorizing the tax at an election held for that purpose.
Proposed law requires the avails of the tax to be used for any lawful purpose determined by the
parish governing authority including financing for the sale of bonds.
(Adds R.S. 47:841.2)