The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Michael Bell.
DIGEST
SB 32 Original 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)