SLS 16RS-431 ENGROSSED
2016 Regular Session
SENATE BILL NO. 457
BY SENATOR LAFLEUR
SCHOOLS. Authorizes the Avoyelles Parish School Board to levy and collect an additional
sales tax, subject to voter approval. (gov sig)
1 AN ACT
2 To enact R.S. 47:338.198, relative to sales and use taxes; to authorize the levy of an
3 additional sales and use tax by the Avoyelles Parish School Board; to require voter
4 approval of the tax; and to provide for related matters.
5 Notice of intention to introduce this Act has been published.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:338.198 is hereby enacted to read as follows:
8 ยง338.198. Avoyelles Parish School Board; authority to levy additional sales and
9 use tax
10 A. The Avoyelles Parish School Board is hereby authorized to levy and
11 collect an additional sales and use tax not to exceed one percent within the
12 territorial jurisdiction of the parish.
13 B. In accordance with the provisions of Article VI, Section 29(B) of the
14 Constitution of Louisiana, the additional sales and use tax shall be authorized
15 to exceed the limitation found in Article VI, Section 29(A) of the Constitution
16 of Louisiana and shall be in addition to the taxes authorized by R.S. 47:338.54
17 and other law.
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 457
SLS 16RS-431 ENGROSSED
1 C. The sales and use tax so levied shall be imposed by resolution of the
2 Avoyelles Parish School Board and shall be levied upon the sale at retail, the
3 use, lease, or rental, the consumption and the storage for consumption of
4 corporeal movable property, and on sales of services in the parish, all as defined
5 in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
6 However, the resolution imposing the tax shall be adopted by the Avoyelles
7 Parish School Board only after the question of the imposition of the tax has been
8 submitted to the qualified electors of the parish at an election conducted in
9 accordance with the Louisiana Election Code and the majority of those voting
10 in the election voted in favor of the adoption of the ordinance.
11 D. This tax shall be in addition to all other taxes and shall be collected
12 at the same time and in the same manner as set forth in Chapter 2-D of Subtitle
13 II of Title 47 of the Louisiana Revised Statutes of 1950.
14 Section 2. This Act shall become effective upon signature by the governor or, if not
15 signed by the governor, upon expiration of the time for bills to become law without signature
16 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
17 vetoed by the governor and subsequently approved by the legislature, this Act shall become
18 effective on the day following such approval.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Cheryl Serrett.
DIGEST
SB 457 Engrossed 2016 Regular Session LaFleur
Proposed law authorizes the Avoyelles Parish School Board to levy an additional sales and
use tax not to exceed one percent.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:338.198)
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.