SLS 15RS-323 ORIGINAL
2015 Regular Session
SENATE BILL NO. 128
BY SENATOR MURRAY
TAX/LOCAL. Authorizes parishes and municipalities to levy and collect a tobacco tax.
(gov sig)
1 AN ACT
2 To enact Part L of Chapter 2-D of Subtitle II of Title 47 of the Louisiana Revised Statutes
3 of 1950, to be comprised of R.S. 47:339, relative to tobacco tax; to authorize parishes
4 and incorporated municipalities to levy and collect a tax on cigars, cigarettes, and
5 smoking and smokeless tobacco; to provide for the imposition, collection, and other
6 procedures with respect to such tax; and to provide for related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. Part L of Chapter 2-D of Subtitle II of Title 47 of the Louisiana Revised
9 Statutes of 1950, comprised of R.S. 47:339, is hereby enacted to read as follows:
10 PART L. LOCAL OPTION TOBACCO TAX
11 ยง339. Local Option Tobacco Tax
12 A. The governing authority of any parish or incorporated municipality
13 may levy a tax upon the sale, use, consumption, handling, or distribution of all
14 cigars, cigarettes, and smoking and smokeless tobacco, as defined for the state
15 tobacco taxes in Chapter 8 of Subtitle II of this Title, that occur within such
16 parish or incorporated municipality, provided that there shall be no duplication
17 of the tax.
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Coding: Words which are struck through are deletions from existing law;
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SLS 15RS-323 ORIGINAL
1 B. The authority granted in this Section shall not limit any prior taxing
2 authority granted to any parish or incorporated municipality or any other
3 political subdivision by any other provision of law including any authority
4 granted to any other political subdivision to exceed the cited rate limitations.
5 The local option tobacco tax authorized by this Section shall be in addition to
6 all other taxes which the parish or incorporated municipality is authorized to
7 levy and, pursuant to Article VI, Section 29(B) of the Constitution of Louisiana,
8 shall not be subject to the combined rate limitation established in Section 29(A)
9 of such Article nor to any other rate limitation provided by law except as may
10 be provided for in this Section.
11 C. The tax shall be imposed by ordinance of the governing authority of
12 the parish or incorporated municipality; however, the ordinance imposing the
13 tax shall be adopted by the governing authority of the parish or incorporated
14 municipality only after the question of the imposition of the tax has been
15 submitted to the qualified electors of the parish or incorporated municipality
16 at an election conducted in accordance with the general election laws of the state
17 of Louisiana, and a majority of those voting in the election shall have voted in
18 favor of the proposition to impose such tax.
19 D. The tax may be levied on the invoice price of the cigars, cigarettes,
20 and smoking and smokeless tobacco in the same manner as is provided for the
21 sales and use tax of taxing authorities in this Chapter, or on a per cigarette
22 basis. The tax shall be collected in the same manner and according to the same
23 procedures provided for the sales and use tax of taxing authorities in this
24 Chapter, except that the tax shall only be subject to the same exclusions and
25 exemptions as is provided for the state tobacco taxes in Chapter 8 of Subtitle II
26 of this Title.
27 E.(1)The proceeds of the tax authorized by this Section may be used for
28 such lawful purposes as are determined by the governing authority of the parish
29 or incorporated municipality, including the funding of a portion of the avails of
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SLS 15RS-323 ORIGINAL
1 the tax into bonds in the manner provided by law.
2 (2) Notwithstanding any other provisions of law to the contrary, in order
3 to discourage the levy of the tax by both the parish and an incorporated
4 municipality within the jurisdiction of the incorporated municipality, the parish
5 and incorporated municipality may enter into an intergovernmental agreement
6 providing for the collection of the tax and the sharing of the proceeds of the tax
7 provided for in this Section.
8 Section 2. This Act shall become effective upon signature by the governor or, if not
9 signed by the governor, upon expiration of the time for bills to become law without signature
10 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
11 vetoed by the governor and subsequently approved by the legislature, this Act shall become
12 effective on the day following such approval.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
SB 128 Original 2015 Regular Session Murray
Proposed law authorizes the governing authority of any parish or incorporated municipality
to levy a tax upon the sale, use, consumption, handling, or distribution of all cigars,
cigarettes, and smoking and smokeless tobacco, as defined for the state tobacco taxes. The
tax is to be imposed by ordinance of the governing authority but the ordinance imposing the
tax must be submitted for voter approval.
The tax may be levied on the invoice price of the tobacco products or on a per cigarette
basis. The tax must be collected in the same manner and according to the same procedures
provided for the sales and use tax of taxing authorities in the Uniform Local Sales Tax Code,
except that the tax shall only be subject to the same exclusions and exemptions as is
provided for the state tobacco taxes.
The proceeds of the tax may be used for any lawful purposes as are determined by the
governing authority of the parish or incorporated municipality, including the funding of a
portion of the avails of the tax into bonds in the manner provided by law. In order to
discourage the levy of the tax by both the parish and an incorporated municipality within the
jurisdiction of the incorporated municipality, the parish and incorporated municipality may
enter into an intergovernmental agreement providing for the collection of the tax and the
sharing of the proceeds of the tax.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:339)
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.