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 639 Original 2015 Regular Session Robideaux
Abstract: Authorizes political subdivisions to levy an excise tax on gasoline, motor fuels, and
special fuels for highway construction and maintenance projects in their parishes.
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, to levy an excise tax on gasoline, motor fuels, and special fuels.
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 retains present constitution but adds requirement that the
proceeds of any tax levied by a political subdivision on gasoline, motor fuels, and special fuels shall
be deposited into the trust fund and used solely and exclusively for costs associated with construction
and maintenance of state, federal, or local roads and bridges in their respective jurisdiction. Further
requires the amount of monies received by each parish from the trust fund as a result of the levy of
the local tax shall be equal to the amount of taxes collected on sales of gasoline, motor fuels, and
special fuels sold in each respective parish that levies the tax.
Provides for submission of the proposed amendment to the voters at the statewide election to be held
October 24, 2015.
(Amends Const. Art. VII, ยง4(C) and 27(B))