SLS 16RS-427 ORIGINAL
2016 Regular Session
SENATE BILL NO. 213
BY SENATOR HEWITT
TAX/SALES. Constitutional amendment to provide for centralized collection of local sales
and use taxes. (2/3-CA13s1(A))
1 A JOINT RESOLUTION
2 Proposing 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 state Department of Revenue; to provide for submission of the proposed
5 amendment to the electors; and to specify an election for submission of the
6 proposition to electors and provide a ballot proposition.
7 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
8 elected to each house concurring, that there shall be submitted to the electors of the state of
9 Louisiana, for their approval or rejection in the manner provided by law, a proposal to add
10 Article VII, Section 3(C) of the Constitution of Louisiana, to read as follows:
11 §3. Collection of Taxes
12 Section 3. Collection of Taxes
13 * * *
14 (C)(1) Notwithstanding Paragraph B of this Section or any other
15 provision of this constitution to the contrary, effective July 1, 2017, sales and use
16 taxes levied by any political subdivision of the state shall be collected,
17 administered, and enforced by the state Department of Revenue, or its
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 213
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1 successor.
2 (2) The sales and use taxes collected by the state Department of Revenue
3 pursuant to this Section shall be remitted to the respective political subdivision
4 levying such sales and use taxes. The legislature shall not distribute or allocate
5 the sales and use taxes collected pursuant to this Section in any contrary
6 manner or based upon any other criteria or formula. Such sales and use taxes
7 shall be and remain the property of the respective political subdivision and shall
8 not be the property of the state.
9 (3) Prior to July 1, 2017, the legislature, by general law, shall provide for
10 a method of collection by the state Department of Revenue, or its successor, of
11 all sales and use taxes levied by any political subdivision in order to implement
12 the provisions of this Paragraph.
13 Section 2. Be it further resolved that this proposed amendment shall be submitted to
14 the electors of the state of Louisiana at the statewide election to be held on November 8,
15 2016.
16 Section 3. Be it further resolved that on the official ballot to be used at said election
17 there shall be printed a proposition, upon which the electors of the state shall be permitted
18 to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
19 follows:
20 Do you support an amendment to require that all sales and use taxes levied
21 by any political subdivision of the state be collected, administered, and
22 enforced by state the Department of Revenue? (Effective July 1, 2017)
23 (Adds Article VII, Section 3(C))
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by James Benton.
DIGEST
SB 213 Original 2016 Regular Session Hewitt
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 state
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 213
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Dept. of Revenue, or its successor. Provides that the legislature shall establish a method of
collection by the department by general law prior to July 1, 2003, 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 which are struck through are deletions from existing law;
words in boldface type and underscored are additions.