SLS 16RS-214 ENGROSSED
2016 Regular Session
SENATE BILL NO. 32
BY SENATOR BOUDREAUX
LOCAL FINANCE. Authorizes the city of Carencro to levy a sales and use tax. (gov sig)
1 AN ACT
2 To enact R.S. 47:338.24.3, relative to municipal sales and use taxes; to authorize the
3 governing authority for the city of Carencro to levy and collect an additional sales
4 and use tax; to require voter approval; to provide for the use of the tax revenues; and
5 to provide for related matters.
6 Notice of intention to introduce this Act has been published.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:338.24.3 is hereby enacted to read as follows:
9 §338.24.3. City of Carencro; authority to levy additional sales and use tax
10 A. The governing authority of the city of Carencro may levy and collect
11 an additional sales and use tax not in excess of one percent within the corporate
12 limits of the municipality.
13 B. The tax authorized by this Section shall be in addition to all other
14 taxes which the city of Carencro is authorized to levy and, pursuant to Section
15 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the
16 combined rate limitation established in Section 29(A) of Article VI of the
17 Constitution of Louisiana nor to the rate limitations established by R.S. 47:338.1
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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. 32
SLS 16RS-214 ENGROSSED
1 and 338.54, nor shall it be included in the rate limitation of any other political
2 subdivision. The authority granted in this Section shall not limit any prior
3 taxing authority granted to the city of Carencro or any other political
4 subdivision by any other provision of law, including any authority granted to
5 any other political subdivision to exceed any constitutional or statutory rate
6 limitations.
7 C. The sales and use tax shall be imposed by ordinance of the governing
8 authority of the city of Carencro and shall be levied upon the sale at retail, the
9 use, lease, or rental, the consumption, and the storage for use or consumption
10 of tangible personal property and on sales of services, all as defined in Chapter
11 2-D of this Subtitle; however, the ordinance imposing the tax shall be adopted
12 only after the proposed tax is approved by a majority of the qualified electors
13 voting on the proposition at an election held for that purpose and conducted in
14 accordance with the Louisiana Election Code.
15 D. The sales and use tax authorized by this Section shall be collected at
16 the same time and in the same manner as set forth in Chapter 2-D of this
17 Subtitle.
18 E. The proceeds of the tax authorized by this Section may be used for
19 such lawful purposes as are determined by the governing authority of the city
20 of Carencro, and permitted by the election proposition authorizing the levy of
21 the tax.
22 Section 2. This Act shall become effective upon signature by the governor or, if not
23 signed by the governor, upon expiration of the time for bills to become law without signature
24 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
25 vetoed by the governor and subsequently approved by the legislature, this Act shall become
26 effective on the day following such approval.
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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. 32
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The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Michael Bell.
DIGEST
SB 32 Engrossed 2016 Regular Session Boudreaux
Present law authorizes any municipality, subject to voter approval, to levy sales and use
taxes not to exceed 2 ½%; however, authorizes such taxes levied in a municipality to exceed
the limit established by present constitution by only 1%.
Proposed law authorizes the city of Carencro, subject to voter approval, to levy 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 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 city of Carencro or any other political
subdivision.
Proposed law further provides that the additional tax shall be collected at the same time and
in the same manner as other sales and use taxes.
Proposed law further provides that the proceeds of the tax may be used for such lawful
purposes as are determined by the governing authority of the city of Carencro and permitted
by the election proposition authorizing the levy of the tax.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 47:338.24.3)
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.