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 503 Engrossed 2015 Regular Session Pylant
Abstract: Authorizes the governing authority of the town of Jonesville, subject to voter approval,
to levy and collect a sales and use tax not to exceed 1%.
Present constitution authorizes any school board or local governmental subdivision (parish or
municipality), subject to voter approval, to levy a sales and use tax provided that the rate of all sales
and use taxes collected in a parish or municipality, exclusive of state sales and use taxes, does not
exceed 3%. Authorizes the legislature to authorize the levy and collection of additional sales and
use taxes by school boards or local governmental subdivisions which additional taxes must also be
approved by the voters.
Present law authorizes any municipality, subject to voter approval, to levy sales and use taxes not
to exceed 2-1/2%; however, authorizes such taxes levied in a municipality to exceed the limit
established by present constitution by only 1%. Excludes municipalities in the parishes of
Catahoula, LaSalle, Caldwell, Franklin, and Tensas from authority to exceed the constitutional limit.
Present law authorizes any parish or school board, subject to voter approval, to levy sales and use
taxes not to exceed a total of 5% (excluding state and law enforcement district taxes).
Proposed law authorizes the town of Jonesville, subject to voter approval, to levy a sales and use tax
not to exceed 1%. Provides that the tax shall not be subject to rate limitations established by present
constitution or present law. Further provides that the authority granted in proposed law shall not
limit prior taxing authority granted to any other political subdivision. (Jonesville, located in
Catahoula Parish, has no authority to levy a sales tax because the parish and school board have
already exceeded constitutional limits within the town).
Proposed law further provides that the tax shall be collected at the same time and in the same manner
as other sales and use taxes.
Proposed law requires that the proceeds of the tax be used for the hardsurfacing, rehabilitation, and
resurfacing of the streets located within the corporate limits of the town.
Proposed law prohibits the governing authority of the town from levying a tax as authorized in
proposed law and a sales and use tax as authorized in present law.
Effective July 1, 2015. (Adds R.S. 47:338.24.2)