2019 Regular Session ENROLLED
SENATE BILL NO. 142
BY SENATOR HENSGENS
1 AN ACT
2 To enact R.S. 33:1992(E) and 2212(F)(3) and R.S. 47:338.24.6, relative to the city of
3 Abbeville; to provide for salary increases for officers of the Abbeville Police and
4 Fire Departments; to authorize the governing authority for the city of Abbeville to
5 levy and collect an additional sales and use tax; to require voter approval; to provide
6 for the use of the tax revenue; to provide for a termination date; and to provide for
7 related matters.
8 Notice of intention to introduce this Act has been published.
9 Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 33:1992(E) and 2212(F)(3) are hereby enacted to read as follows:
11 §1992. Minimum salaries
12 * * *
13 E. Notwithstanding any other provisions of law to the contrary, the city
14 of Abbeville is hereby authorized to grant equal raises to all full-time officers
15 of the Abbeville Fire Department, without consideration of rank or longevity.
16 The raises shall be funded by an additional sales tax, if approved by the
17 registered voters of the city.
18 * * *
19 §2212. Minimum salaries; increases
20 * * *
21 F.
22 * * *
23 (3) Notwithstanding any other provisions of law to the contrary, the city
24 of Abbeville is hereby authorized to grant equal raises to all full-time officers
25 of the Abbeville Police Department, without consideration of rank or longevity.
26 The raises shall be funded by an additional sales tax, if approved by the
27 registered voters of the city.
ACT No. 189
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1 * * *
2 Section 2. R.S. 47:338.24.6 is hereby enacted to read as follows:
3 §338.24.6. City of Abbeville; authority to levy additional sales and use tax
4 A. The governing authority of the city of Abbeville may levy and collect
5 an additional sales and use tax not in excess of one percent within the corporate
6 limits of the municipality.
7 B. The tax authorized by this Section shall be in addition to all other
8 taxes which the city of Abbeville is authorized to levy and, pursuant to Section
9 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the
10 combined rate limitation established in Section 29(A) of Article VI of the
11 Constitution of Louisiana nor to the rate limitations established by R.S. 47:338.1
12 and 338.54, nor shall it be included in the rate limitation of any other political
13 subdivision. The authority granted in this Section shall not limit any prior
14 taxing authority granted to the city of Abbeville or any other political
15 subdivision by any other provision of law, including any authority granted to
16 any other political subdivision to exceed any constitutional or statutory rate
17 limitations.
18 C. The sales and use tax shall be imposed by ordinance of the governing
19 authority of the city of Abbeville and shall be levied upon the sale at retail, the
20 use, lease or rental, the consumption, and the storage for use or consumption of
21 tangible personal property, and on sales of services, all as defined in Chapter
22 2-D of this Subtitle; however, the ordinance imposing the tax shall be adopted
23 only after the proposed tax is approved by a majority of the qualified electors
24 voting on the proposition at an election held for that purpose and conducted in
25 accordance with the Louisiana Election Code.
26 D. The sales and use tax authorized by this Section shall be collected at
27 the same time and in the same manner as set forth in Chapter 2-D of this
28 Subtitle.
29 E. The proceeds of the tax authorized by this Section shall be used for
30 salary increases of full-time employees of the city of Abbeville.
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1 F. On the official ballot to be used at the election there shall be printed
2 a proposition, upon which the electors of the municipality shall be permitted to
3 vote YES or NO, to adopt the proposition, which proposition shall read as
4 follows:
5 Shall the city of Abbeville, State of Louisiana (the "City"),
6 under the provisions of the constitution and other
7 statutory authority be authorized to levy and collect a tax
8 of (insert the amount) ("the Tax"); (insert amount) is
9 expected to be collected from the levy of the Tax for an
10 entire year in perpetuity, beginning (insert date), upon the
11 sales at retail, the use, the lease or rental, the
12 consumption, and the storage for use or consumption of
13 tangible personal property, and on sales of services in the
14 City, all as defined by law, with the proceeds of the Tax
15 (after paying the reasonable and necessary costs and
16 expenses of collecting and administering the Tax) to be
17 dedicated as follows: to provide sustainable raises for the
18 City's full-time employees, as determined by the City, in
19 the manner provided by law?
20 Section 3. This Act shall become effective upon signature by the governor or, if not
21 signed by the governor, upon expiration of the time for bills to become law without signature
22 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
23 vetoed by the governor and subsequently approved by the legislature, this Act shall become
24 effective on the day following such approval.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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