Louisiana House Bill HB96

Louisiana 2018 Regular Session

• Introduced: 2/21/18
• Refer: 2/21/18
• Refer: 3/12/18
• Report Pass: 4/6/18
• Engrossed: 4/16/18
• Refer: 4/17/18
• Report Pass: 5/7/18
• Enrolled: 5/17/18
• Chaptered: 5/28/18
• Passed: 5/28/18

Caption

Provides relative to local sales taxes in Lafourche Parish (EN +$2,800,000 LF RV See Note)

Impact

The enactment of HB 96 has significant implications for local taxation laws in Lafourche Parish. It influences the fiscal authority of the local Sales Tax District by allowing for a sales tax adjustment that could lead to improved funding for local initiatives. The change is relevant as it supports the district's ability to respond to changing economic circumstances and community needs, potentially enhancing local services and infrastructure through increased tax revenues.

Summary

House Bill 96 is focused on the authority of Lafourche Parish's Sales Tax District No. 4 to levy sales and use taxes, specifically allowing for the reinstatement of a tax rate originally approved by voters in 1986. This bill enables the district to levy the full rate of the sales tax, provided that a majority of voters in the district approve the measure. By facilitating this process, the bill aims to restore funding that was previously available and ensure proper revenue generation for the local government in Lafourche Parish.

Sentiment

The sentiment surrounding HB 96 appears to be largely favorable, particularly among local officials and constituents who recognize the need for increased local funding. Supporters argue that reinstating the full sales tax rate is necessary to meet community demands and sustain local services. However, there is likely some apprehension among voters regarding tax increases, showcasing a mix of support and concern about the financial burden this may place on residents.

Contention

While generally supported, there remain points of contention regarding the bill's implications on voter autonomy and local governance. Opponents may argue against increased taxation or express concerns about the sufficiency of local government oversight in utilizing tax revenues effectively. The requirement for voter approval adds a democratic element; however, it could also lead to challenges in securing necessary funding if the electorate does not support tax increases.