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 615 Original 2015 Regular Session Stokes
Abstract: Authorizes a parish governing authority to levy and collect a sales tax on the retail sale
of motor fuels, subject to voter approval.
Present constitution prohibits the levy of a severance tax, income tax, inheritance tax or tax on motor
fuels by a political subdivision.
Proposed constitutional amendment changes present constitution by authorizing a parish governing
authority, subject to voter approval, to levy a sales tax on motor fuels.
Present constitution authorizes parish and municipal governing authorities and school boards to levy
and collect a tax upon the sale at retail, the use, the lease or rental, the consumption, and the storage
for use or consumption, of tangible personal property and on sales of services as defined by law, if
approved by a majority of the electors voting thereon in an election held for that purpose. The total
of such taxes levied and collected within any parish or municipality is limited to 3%.
Proposed constitutional amendment retains present constitution and adds an exception for a tax
levied by a parish governing authority on the sale of motor fuels pursuant to proposed constitutional
amendment from the 3% limit on sales taxes in a parish.
Present constitution establishes the Transportation Trust Fund as a special treasury fund and requires
that all state taxes levied on gasoline and motor fuels be deposited annually into the fund. The
current state excise taxes on gasoline and motor fuels total 20 cents per gallon. Monies in the fund
are used to provide for construction and maintenance of roads and bridges of the state and federal
highway systems, the Statewide Flood-Control Program, ports, airports, transit, state police for traffic
control purposes, and the Parish Transportation Fund. Further, present constitution prohibits the levy
of any state or local sales tax on gasoline and motor fuels.
Proposed constitutional amendment changes present constitution by adding an exception to that
prohibition for a tax levied by a parish governing authority on the sale of motor fuels pursuant to the
proposed constitutional amendment.
Provides for submission of the proposed amendment to the voters at the statewide election to be held
October 24, 2015.
(Amends Const. Art. VI, §29(A) and Art. VII, §§4(C) and 27(A); Adds Const. Art. VI, §29.1)