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 263 Original 2017 Regular Session Richard
Abstract: Provides that certain subsequently levied sales taxes do not limit the authority of Sales
Tax District No. 4 of Lafourche Parish to collect the full rate of a 1% sales tax previously
authorized by the voters.
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% in a parish or municipality (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.
Local ordinance in Lafourche Parish of 1986, which received voter approval, provides for levy and
collection of 1% sales tax in Sales Tax District No. 4 of Lafourche Parish. Subsequent ordinance,
effective Nov. 1, 1996, lowered the tax rate for this tax to 7/10%.
Proposed law provides that no local sales tax levied since Nov. 1, 1996, restricts the authority of the
sales tax district to collect the full 1% tax authorized by the voters in 1986.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 47:338.54.1)