RÉSUMÉ DIGEST
ACT 339 (HB 503) 2015 Regular Session Pylant
Existing 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.
Existing 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.
Existing law authorizes any parish or school board, subject to voter approval, to levy sales
and use taxes provided that the combined rate of all sales and use taxes does not exceed a
total of 5% (excluding state and law enforcement district taxes).
New 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 existing constitution or existing law. Further provides that the authority granted in new
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).
New 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.
New law prohibits the governing authority of the town from levying a tax as authorized in
new law and a sales and use tax as authorized in existing law.
Effective July 1, 2015.
(Adds R.S. 47:338.24.2)