SLS 182ES-43 ENGROSSED
2018 Second Extraordinary Session
SENATE BILL NO. 2
BY SENATOR CLAITOR
FUNDS/FUNDING. Provides for the dedication of certain local avails of the automobile
rental tax collected in East Baton Rouge Parish. (Item #11)(7/1/18)
1 AN ACT
2 To amend and reenact R.S. 47:551(D)(8)(a), relative to the distribution of the local avails
3 of the automobile rental tax; to provide for the dedication of certain avails collected
4 in East Baton Rouge Parish; to provide for an effective date; and to provide for
5 related matters.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:551(D)(8)(a) is hereby amended and reenacted to read as follows:
8 ยง551. Imposition of tax
9 * * *
10 D. * * *
11 (8) The local tax as provided in Subsection A of this Section that is collected
12 in East Baton Rouge Parish shall be distributed as follows:
13 (a) Forty percent to the East Baton Rouge Council on Aging Office of the
14 Public Defender.
15 * * *
16 Section 2. This Act shall become effective on July 1, 2018.
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. 2
SLS 182ES-43 ENGROSSED
The original instrument was prepared by Jerry J. Guillot. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by James Benton.
DIGEST
SB 2 Engrossed 2018 Second Extraordinary Session Claitor
Present law, relative to avails of the automobile rental tax collected in East Baton Rouge
Parish, dedicates 40% to the East Baton Rouge Council on Aging; 40% to Capital Area
Human Services, and 20% to the Arts Council of Greater Baton Rouge for its operations and
programs.
Proposed law provides for dedication of 40% of the avails to the East Baton Rouge Office
of the Public Defender rather than the East Baton Rouge Council on Aging; otherwise retains
present law.
Effective July 1, 2018.
(Amends R.S. 47:551(D)(8)(a))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill
1. Replaces Visit Baton Rouge with the East Baton Rouge Office of the Public
Defender as one of the benefactors of the avails of the automobile rental tax.
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.