HLS 17RS-517 ENGROSSED
2017 Regular Session
HOUSE BILL NO. 56
BY REPRESENTATIVE PRICE
DISTRICTS/HOSPITAL SERVC: Provides relative to the West Ascension Parish Hospital
Service District
1 AN ACT
2To amend and reenact R.S. 47:338.164(A) and (D), relative to the sales tax levied by the
3 West Ascension Parish Hospital Service District; to decrease the maximum rate of
4 such tax, subject to voter approval; to provide for effectiveness; and to provide for
5 related matters.
6 Notice of intention to introduce this Act has been published
7 as provided by Article III, Section 13 of the Constitution of
8 Louisiana.
9Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 47:338.164(A) and (D) are hereby amended and reenacted to read
11as follows:
12 ยง338.164. West Ascension Parish Hospital Service District; sales tax levy
13 authorized
14 A. The West Ascension Parish Hospital Service District of Ascension Parish,
15 Louisiana, the "district" is hereby authorized to levy and collect a sales and use tax
16 not exceeding one-half one-fourth of one percent within the boundaries of the district
17 which boundaries include all the territory contained within the parish of Ascension,
18 west of the centerline of the Mississippi River.
19 * * *
20 D. The authority granted hereby is in addition to any other authority granted
21 by other laws and is authorized in compliance with the provisions of Article VI,
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 17RS-517 ENGROSSED
HB NO. 56
1 Section 29(B) of the Louisiana Constitution of 1974. Any Except as provided by R.S.
2 33:4566.2, any sales and use tax authorized under the provisions of this Section may
3 be levied in addition to any other sales and use tax levied by any other political
4 subdivision under the provisions of Article VI, Section 29(A) of the Louisiana
5 Constitution of 1974 whether or not its imposition causes the total sales and use taxes
6 collected within any local governmental subdivision, exclusive of state sales and use
7 taxes, to exceed three percent.
8 * * *
9 Section 2. The governing authority of the West Ascension Parish Hospital Service
10District shall, pursuant to this Act, reduce the rate of the sales and use tax it levies only if a
11proposition authorizing the reduction has been submitted to the voters of the district and a
12majority of the voters who vote on the proposition vote in favor of the reduction. The
13governing authority of the district shall submit the proposition to the voters no later than the
14congressional primary election in 2018.
15 Section 3. This Act shall become effective on July 1, 2017; if vetoed by the governor
16and subsequently approved by the legislature, this Act shall become effective on July 1,
172017, or on the day following such approval by the legislature, whichever is later.
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 56 Engrossed 2017 Regular Session Price
Abstract: Decreases the maximum sales and use tax rate applicable to the West Ascension
Parish Hospital Service District from 1/2% to 1/4%, subject to voter approval.
Present law authorizes the West Ascension Parish Hospital Service District to levy and
collect a sales and use tax within the boundaries of the district. Provides that such tax shall
not exceed 1/2%.
Proposed law retains present law but reduces the maximum amount of the sales and use tax
from 1/2% to 1/4%, subject to voter approval. Requires the governing authority to call an
election on the question of the decrease of such tax.
Effective on July 1, 2017.
(Amends R.S. 47:338.164(A) and (D))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.