GREEN SHEET REDIGEST
HB 880 2016 Regular Session Richard
(KEYWORD, SUMMARY, AND DIGEST as amended by Senate committee
amendments)
TAX/SALES-USE, LOCAL. Authorizes the Lafourche Parish School Board to levy
and collect an additional sales and use tax.
DIGEST
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.
Proposed law provides that in the Beauregard Parish Assessment District, the assessor may
receive an automobile expense allowance equal to 15% of his annual salary provided the
assessor maintains $300k of automobile insurance per accident for bodily injury and $100k
of automobile insurance per accident for property damage.
Effective July 1, 2016.
(Adds R.S. 47:338.138.1 and 1925.13)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the engrossed bill
1. Authorizes the assessor in Beauregard Parish to receive an automobile
expense allowance.
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Prepared by James Benton.