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 880 Original 2016 Regular Session Richard
Abstract: Authorizes the Lafourche Parish School Board, subject to voter approval, to levy and
collect an additional sales and use tax not to exceed 1%.
Present constitution authorizes any school board or local governmental subdivision (parish or
municipality), subject to voter approval, to levy and collect a sales and use tax provided that the rate
of all sales and use taxes collected in a parish or municipality, exclusive of state sales and use taxes,
does not exceed 3%. Authorizes the legislature to authorize the levy and collection of additional
sales and use taxes by school boards or local governmental subdivisions which additional taxes must
also be approved by the voters.
Present law (R.S. 47:338.54) authorizes any parish or school board, subject to voter approval, to levy
and collect sales and use taxes not to exceed a total of 5% in a parish or municipality (excluding state
and law enforcement district taxes).
Proposed law authorizes the Lafourche Parish School Board, subject to voter approval, to levy and
collect an additional sales and use tax not to exceed 1%. Provides that the tax shall be in addition
to all other authorized taxes and shall not be subject to the rate limitations established by present
constitution or present law. Further provides that the authority granted in proposed law shall not
limit prior taxing authority granted to the school board or any other political subdivision.
Proposed law authorizes use of the proceeds of the tax for any lawful purpose of the school board.
Provides that the proposition authorizing the levy of the tax may authorize the funding of a portion
of the avails thereof into bonds as provided by law.
Proposed law further provides that the tax shall be collected at the same time and in the same manner
as set forth in present law.
Effective July 1, 2016.
(Adds R.S. 47:338.138.1)