HLS 19RS-98 ORIGINAL
2019 Regular Session
HOUSE BILL NO. 57
BY REPRESENTATIVE MAGEE
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/SALES & USE: (Constitutional Amendment) Authorizes the legislature to provide
by law for the collection of all sales and use taxes imposed by any taxing authority
in the state
1 A JOINT RESOLUTION
2Proposing to amend Article VI, Section 29(A) and to add Article VII, Section 3(C) of the
3 Constitution of Louisiana, relative to sales and use taxes; to provide for the
4 collection of sales and use taxes levied by all taxing authorities; to authorize the
5 legislature to provide by law for the collection of sales and use taxes; to provide for
6 submission of the proposed amendment to the electors; to provide for effectiveness;
7 and to provide for related matters.
8 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
9elected to each house concurring, that there shall be submitted to the electors of the state of
10Louisiana, for their approval or rejection in the manner provided by law, a proposal to
11amend Article VI, Section 29(A) of the Constitution of Louisiana, to read as follows:
12 §29. Local Governmental Subdivisions and School Boards; Sales Tax
13 Section 29.(A) Sales Tax Authorized. Except as otherwise authorized in a
14 home rule charter as provided for in Section 4 of this Article, the governing authority
15 of any local governmental subdivision or school board may levy and collect have
16 collected a tax upon the sale at retail, the use, the lease or rental, the consumption,
17 and the storage for use or consumption, of tangible personal property and on sales
18 of services as defined by law, if approved by a majority of the electors voting thereon
19 in an election held for that purpose. The rate thereof, when combined with the rate
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HB NO. 57
1 of all other sales and use taxes, exclusive of state sales and use taxes, levied and
2 collected within any local governmental subdivision, shall not exceed three percent.
3 * * *
4 Section 2. Be it resolved by the Legislature of Louisiana, two-thirds of the members
5elected to each house concurring, that there shall be submitted to the electors of the state of
6Louisiana, for their approval or rejection in the manner provided by law, a proposal to add
7Article VII, Section 3(C) of the Constitution of Louisiana, to read as follows:
8 §3. Collection of Taxes
9 Section 3.(A)
10 * * *
11 (C)(1)(a) Notwithstanding any provision of this constitution to the contrary,
12 the legislature may provide by law, enacted by a two-thirds vote of the elected
13 members of each house of the legislature, for the centralized collection of all sales
14 and use taxes levied by all taxing authorities within the state.
15 (b) Any law establishing the procedure for centralized collection shall ensure
16 the prompt remittance of the respective tax monies collected by the state single
17 collector to the single local collector for each parish for distribution to the respective
18 taxing authority identified on the taxpayers' returns.
19 (2) If the centralized collection of taxes is performed by the state, the taxes
20 collected shall not be commingled with state monies nor be considered state money
21 or state funds for purposes of Section 9 of this Article. The tax monies collected are
22 hereby deemed to be the property of the taxing authority which imposed the tax.
23 (3) Absent the enactment for centralized collection as provided in this
24 Paragraph, such collection shall be as provided in Paragraph (B) of this Section.
25 Section 3. Be it further resolved that the provisions of these amendments shall
26become effective on January 1, 2021.
27 Section 4. Be it further resolved that this proposed amendment shall be submitted
28to the electors of the state of Louisiana at the statewide election to be held on October 12,
292019.
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HB NO. 57
1 Section 5. Be it further resolved that on the official ballot to be used at the election,
2there shall be printed a proposition, upon which the electors of the state shall be permitted
3to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
4follows:
5 Do you support an amendment to authorize the legislature to provide by law
6 for the centralized collection of all sales and use taxes levied in this state?
7 (Effective January 1, 2021) (Amends Article VI, Section 29(A); Adds Article
8 VII, Section 3(C))
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 57 Original 2019 Regular Session Magee
Abstract: Authorizes the legislature to provide by law for the centralized collection of all
sales and use taxes levied in La.
Present constitution authorizes any local governmental subdivision or school board to levy
and collect taxes on the sale at retail, the use, the lease or rental, the consumption, and the
storage for use or consumption, of tangible personal property and on sales of services as
defined by law, if approved by a majority of the electors voting thereon in an election held
for that purpose.
Present constitution requires that all local governing authorities which levy sales and use
taxes within a parish to agree among themselves to provide for the collection of their taxes
by a single collector.
Proposed constitutional amendment changes present constitution by removing the authority
of a local governmental subdivision to collect sales and use taxes it imposes, and requires
instead that the legislature provide by law for the centralized collection of all sales and use
taxes levied by all taxing authorities within the state.
Proposed constitutional amendment provides that if the state is the central collector, that the
taxes of any nonstate taxing authority shall not be commingled with state monies nor be
considered state money or state funds for purposes of present constitution with respect to the
deposit of funds within the state treasury.
Proposed constitutional amendment requires that any law establishing the procedure for
centralized collection shall ensure the prompt remittance of the respective tax monies
collected by the state single collector to the single local collector for each parish for
distribution to the respective taxing authority identified on the taxpayers' returns.
Effective Jan. 1, 2021.
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HB NO. 57
Provides for submission of the proposed amendment to the voters at the statewide election
to be held October 12, 2019.
(Amends Art. VI, §29(A); Adds Art. VII, §3(C))
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