ENROLLED
ACT No. 339
2015 Regular Session
HOUSE BILL NO. 503
BY REPRESENTATIVE PYLANT
1 AN ACT
2 To enact R.S. 47:338.24.2, relative to municipal sales and use tax; to authorize the town of
3 Jonesville to levy a sales and use tax, subject to voter approval; to provide
4 limitations; and to provide for related matters.
5 Notice of intention to introduce this Act has been published
6 as provided by Article III, Section 13 of the Constitution of
7 Louisiana.
8 Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 47:338.24.2 is hereby enacted to read as follows:
10 ยง338.24.2. Town of Jonesville; sales and use tax; authorization
11 A. Notwithstanding any other provision of law to the contrary except
12 Subsection F of this Section, the governing authority of the town of Jonesville may
13 levy and collect a sales and use tax not in excess of one percent within the corporate
14 limits of the town.
15 B. Pursuant to Section 29(B) of Article VI of the Constitution of Louisiana,
16 the tax authorized by this Section shall not be subject to the combined rate limitation
17 established in Section 29(A) of Article VI of the Constitution of Louisiana nor to the
18 rate limitation established by R.S. 47:338.54. The authority granted in this Section
19 shall not limit any prior taxing authority granted to any other political subdivision
20 by any other provision of law including any authority granted to any other political
21 subdivision to exceed the cited rate limitations.
22 C. Such sales and use tax shall be imposed by ordinance of the governing
23 authority of the town and shall be levied upon the sale at retail, the use, lease, or
24 rental, the consumption, and the storage for use or consumption of tangible personal
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CODING: Words in struck through type are deletions from existing law; words underscored
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1 property and on sales of services, all as defined in Chapter 2 of this Subtitle, within
2 the corporate limits of the town of Jonesville. However, the ordinance imposing the
3 tax shall be adopted only after the proposed tax is approved by a majority of the
4 qualified electors voting on the proposition at an election held for that purpose and
5 conducted in accordance with the Louisiana Election Code. The tax shall be
6 imposed for not more than nine years.
7 D. The sales and use tax authorized by this Section shall be collected at the
8 same time and in the same manner as set forth in Chapter 2 of this Subtitle.
9 E. The purpose of such tax shall be to provide funds for the hardsurfacing,
10 rehabilitation, and resurfacing of the streets located within the corporate limits of the
11 town of Jonesville. The proposition or propositions shall state the purposes for
12 which the tax is to be dedicated and the proceeds from the tax shall be expended only
13 in accordance with the proposition or propositions approved by the electors at the
14 election authorizing such tax.
15 F. The governing authority of the town of Jonesville shall not levy both a
16 sales and use tax as authorized in R.S. 47:338.1(A)(1)(a) and a tax as authorized in
17 this Section.
18 Section 2. This Act shall become effective on July 1, 2015; if vetoed by the governor
19 and subsequently approved by the legislature, this Act shall become effective on July 1,
20 2015, or on the day following such approval by the legislature, whichever is later.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.