HLS 16RS-629 ORIGINAL
2016 Regular Session
HOUSE BILL NO. 243
BY REPRESENTATIVE HOLLIS
TAX/SALES-USE, STATE: (Constitutional Amendment) Provides for centralized
collection of sales and use taxes
1 A JOINT RESOLUTION
2Proposing to add Article VII, Section 3(C) of the Constitution of Louisiana, to require that
3 all sales and use taxes levied by any political subdivision of the state be collected by
4 the Department of Revenue; to provide for submission of the proposed amendment
5 to the electors; and to provide for related matters.
6 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
7elected to each house concurring, that there shall be submitted to the electors of the state of
8Louisiana, for their approval or rejection in the manner provided by law, a proposal to add
9Article VII, Section 3(C) of the Constitution of Louisiana, to read as follows:
10 §3. Collection of Taxes
11 Section 3.
12 * * *
13 (C)(1) Notwithstanding Paragraph (B) of this Section or any other provision
14 of this constitution to the contrary, effective July 1, 2017, sales and use taxes levied
15 by any political subdivision of the state shall be collected, administered, and
16 enforced by the Department of Revenue, or its successor.
17 (2) The sales and use taxes collected by the Department of Revenue pursuant
18 to this Section shall be remitted to the respective political subdivisions levying such
19 sales and use taxes. The legislature shall not distribute or allocate the sales and use
20 taxes collected pursuant to this Section in any contrary manner or based upon any
21 other criteria or formula. Such sales and use taxes shall be and remain the property
22 of the political subdivisions and shall not be the property of the state.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 16RS-629 ORIGINAL
HB NO. 243
1 (3) Prior to July 1, 2017, the legislature, by general law, shall provide for a
2 method of collection by the Department of Revenue, or its successor, of all sales and
3 use taxes levied by any political subdivision in order to implement the provisions of
4 this Paragraph.
5 Section 2. Be it further resolved that this proposed amendment shall be submitted
6to the electors of the state of Louisiana at the statewide election to be held on November 8,
72016.
8 Section 3. Be it further resolved that on the official ballot to be used at said election
9there shall be printed a proposition, upon which the electors of the state shall be permitted
10to vote FOR or AGAINST, to amend the Constitution of Louisiana, which proposition shall
11read as follows:
12 To require that all sales and use taxes levied by any political subdivision of
13 the state be collected, administered, and enforced by the Department of
14 Revenue. (Effective July 1, 2017) (Adds Article VII, Section 3(C))
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 243 Original 2016 Regular Session Hollis
Abstract: Provides that, effective July 1, 2017, sales and use taxes levied by political
subdivisions shall be collected, administered, and enforced by the Dept. of Revenue,
or its successor.
Present constitution provides that the sales and use taxes levied by political subdivisions of
the state shall be collected by a single collector in each parish.
Proposed constitutional amendment provides that, effective July 1, 2017, sales and use taxes
levied by political subdivisions shall be collected, administered, and enforced by the Dept.
of Revenue, or its successor. The legislature shall provide for a method of collection by the
department by general law prior to July 1, 2017, in order to implement the proposed
constitutional amendment.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Nov. 8, 2016.
(Adds Const. Art. VII, §3(C))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.