The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Martha S. Hess.
DIGEST
SB 226 Engrossed 2019 Regular Session Barrow
Present law authorizes the governing authority of East Baton Rouge Parish to create, by ordinance,
one or more capital improvement districts within the parish.
Proposed law changes present law to provide that any parish with a population of more than 440,000
persons as established by the most recent federal decennial census is authorized to create, by
ordinance, one or more capital improvement districts within the parish.
Present law authorizes the governing authority of East Baton Rouge Parish, as the governing
authority of the district, in order to fund projects of capital improvement within any district, to levy
a sales and use tax, in addition to all other taxes currently levied in East Baton Rouge Parish. Present
law does not include an exemption for food and prescription drugs.
Proposed law authorizes the governing authority of the parish, as the governing authority of the
district, in order to fund projects of capital improvement within any district, to levy a sales and use
tax, in addition to all other taxes currently levied in the parish. Proposed law contains an exemption
from the tax for the sale at retail, the use, the consumption, the distribution, and the storage for use
or consumption, in the parish of food for home consumption and prescription drugs in accordance
with the definitions of food for home consumption and drugs provided in R.S. 47:305.
Present law provides that the tax shall be in addition to all other taxes currently levied in East Baton
Rouge Parish, and the procedure established by R.S. 47:301 through 317 shall be followed in the
imposition, collection, and enforcement of the tax.
Proposed law provides that the tax shall be in addition to all other taxes currently levied in the
parish, and the procedure established by R.S. 47:301 through 317 shall be followed in the imposition,
collection, and enforcement of the tax.
Present law authorizes the governing authority of East Baton Rouge Parish to levy ad valorem taxes
on property located within the district, to be used exclusively for capital improvements within the
district.
Proposed law authorizes the governing authority of the parish to levy ad valorem taxes on property
located within the district, to be used exclusively for capital improvements within the district.
Present law and proposed law require the approval of a majority of the electors voting in the election
who reside in the district prior to the imposition of the sales tax or the ad valorem tax.
Present law and proposed law provide for public hearings prior to the elections. Present law and proposed law authorize the election proposition to include the funding of the
additional sales tax or the ad valorem tax into bonds.
Proposed law provides that the provisions of proposed law relative to the sales and use tax
exemptions for food and prescription drugs are intended to clarify that such exemptions were always
intended and believed to be exempt from taxation and therefore these provisions shall be applied
retroactively, as well as prospectively.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 33:2740.9)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Make technical changes.