2016 Regular Session ENROLLED
SENATE BILL NO. 32
BY SENATOR BOUDREAUX
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 ยง338.24.3. 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
18 and 338.54, nor shall it be included in the rate limitation of any other political
19 subdivision. The authority granted in this Section shall not limit any prior
20 taxing authority granted to the city of Carencro or any other political
21 subdivision by any other provision of law, including any authority granted to
22 any other political subdivision to exceed any constitutional or statutory rate
23 limitations.
ACT No. 13
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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 ENROLLED
1 C. The sales and use tax shall be imposed by ordinance of the governing
2 authority of the city of Carencro and shall be levied upon the sale at retail, the
3 use, lease, or rental, the consumption, and the storage for use or consumption
4 of tangible personal property and on sales of services, all as defined in Chapter
5 2-D of this Subtitle; however, the ordinance imposing the tax shall be adopted
6 only after the proposed tax is approved by a majority of the qualified electors
7 voting on the proposition at an election held for that purpose and conducted in
8 accordance with the Louisiana Election Code.
9 D. The sales and use tax authorized by this Section shall be collected at
10 the same time and in the same manner as set forth in Chapter 2-D of this
11 Subtitle.
12 E. The proceeds of the tax authorized by this Section may be used for
13 such lawful purposes as are determined by the governing authority of the city
14 of Carencro, and permitted by the election proposition authorizing the levy of
15 the tax.
16 Section 2. This Act shall become effective upon signature by the governor or, if not
17 signed by the governor, upon expiration of the time for bills to become law without signature
18 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
19 vetoed by the governor and subsequently approved by the legislature, this Act shall become
20 effective on the day following such approval.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.