DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 183 Original 2017 Regular Session Richard
Abstract: Authorizes an additional sales tax of 3/10% in an area of Lafourche Parish.
Present constitution authorizes any school board or local governmental subdivision (parish or
municipality), subject to voter approval, to levy and collect a sales and use tax if the combined rate
of all sales and use taxes collected in a parish or municipality, exclusive of state sales and use taxes,
does not exceed 3%. Authorizes the legislature to authorize the levy and collection of additional
sales and use taxes by school boards or local governmental subdivisions which additional taxes must
also be approved by the voters.
Present law authorizes any parish or school board, subject to voter approval, to levy and collect sales
and use taxes not to exceed a combined rate of 5% (excluding state and law enforcement district
taxes). Present law authorizes school boards and parish governing authorities to create special
districts to utilize the additional taxing authority provided by present law.
Proposed law authorizes Sales Tax District No. 4 of Lafourche Parish, subject to voter approval, to
levy and collect an additional sales and use tax not to exceed 3/10%. Provides that the tax shall be
in addition to all other authorized taxes and shall not be subject to the 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 any other political subdivision.
Proposed law authorizes use of the proceeds of the tax for any lawful purpose and provides that the
proposition authorizing the levy of the tax may authorize the funding of a portion of the avails
thereof into bonds as provided by present law. Further provides that the tax shall be collected at the
same time and in the same manner as set forth in present law.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 47:338.199)