ENROLLED
ACT No. 555
2016 Regular Session
HOUSE BILL NO. 880
BY REPRESENTATIVE RICHARD
1 AN ACT
2 To enact R.S. 47:338.138.1, relative to the Lafourche Parish School Board; to authorize the
3 school board to levy and collect an additional sales and use tax, subject to voter
4 approval; and to provide for related matters.
5 Notice of intention to introduce this Act has been published
6 as provided by Article III, Section 13 of the Constitution of
7 Louisiana.
8 Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 47:338.138.1 is hereby enacted to read as follows:
10 ยง338.138.1. Lafourche Parish School Board; authority to levy and collect additional
11 sales and use tax
12 A. The Lafourche Parish School Board may levy and collect an additional
13 sales and use tax not in excess of one percent.
14 B. The tax authorized by this Section shall be in addition to all other taxes
15 which such a school board is authorized to levy and, pursuant to Section 29(B) of
16 Article VI of the Constitution of Louisiana, shall not be subject to the combined rate
17 limitation established in Section 29(A) of such Article nor to the combined rate
18 limitation established by R.S. 47:338.54. The authority granted in this Section shall
19 not limit any prior taxing authority granted to the school board or to any other
20 political subdivision by any other provision of law.
21 C. The sales and use tax shall be imposed by ordinance of the school board
22 and shall be levied upon the sale at retail, the use, lease, or rental, the consumption,
23 and the storage for use or consumption of tangible personal property, and on sales
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 880 ENROLLED
1 of services in the parish, all as defined in Chapter 2 of this Subtitle. However, the
2 ordinance imposing the tax shall be adopted by the school board only after the
3 question of the imposition of the tax has been submitted to the qualified electors of
4 the parish at an election conducted in accordance with the election laws of the state,
5 and a majority of those voting on the proposition have voted in favor of the
6 imposition of the tax.
7 D. The proceeds of the tax may be used for any lawful purpose of the board.
8 The proposition authorizing the levy of the tax may authorize the funding of a
9 portion of the avails of the tax into bonds in the manner provided by law.
10 E. The sales and use tax authorized by this Section shall be collected at the
11 same time and in the same manner as set forth in Chapter 2 of this Subtitle.
12 Section 2. This Act shall become effective on July 1, 2016; if vetoed by the governor
13 and subsequently approved by the legislature, this Act shall become effective on July 1,
14 2016, or on the day following such approval by the legislature, whichever is later.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.