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, ยง3(C))