Louisiana 2020 1st Special Session

Louisiana House Bill HB14

Introduced
6/1/20  
Introduced
6/1/20  
Refer
6/1/20  
Report Pass
6/10/20  
Report Pass
6/10/20  
Refer
6/11/20  

Caption

(Constitutional Amendment) Authorizes the legislature to provide by law for the collection of sales and use taxes levied within the state (Item #27) (EG SEE FISC NOTE SG EX See Note)

Impact

If enacted, this bill would significantly alter the existing framework of tax collection in Louisiana. Under current law, local governments have the power to levy and collect sales taxes, which can lead to a fragmented system with differing rates and rules across parishes. By centralizing tax collection, HB 14 seeks to eliminate this inefficiency. Proponents argue that it could reduce administrative costs and simplify compliance for businesses operating in multiple locales, potentially fostering a more business-friendly environment.

Summary

House Bill 14, introduced by Representative Schexnayder, proposes a constitutional amendment that allows the Louisiana legislature to centralize the collection of sales and use taxes levied within the state. This amendment would effectively remove the ability of local governmental subdivisions to independently collect these taxes, promoting a uniform approach across the state. The bill is aimed at streamlining tax collection and ensuring consistency in how sales taxes are administered across various jurisdictions.

Sentiment

The sentiment around HB 14 appears to be mixed. Supporters express optimism about the bill’s potential to improve the tax collection process, arguing it will make Louisiana more attractive to businesses by reducing complexity. However, there are also concerns voiced by critics who worry this move could diminish local control over taxation, stripping communities of their ability to tailor taxes to their specific needs. The debate taps into larger discussions regarding state versus local governance and how best to manage public resources.

Contention

Notable points of contention include fears that centralized tax collection could lead to inequities in funding for local services, as municipalities may have differing needs that are best served by locally managed resources. Critics also emphasize that this amendment could set a precedent for further state overreach into local governance. The bill’s potential approval by voters in the November 2020 election adds an additional layer of complexity, as public sentiment will play a crucial role in its future.

Companion Bills

No companion bills found.

Similar Bills

WV HB3332

Creating judicial circuits and assigning the number of circuit judges in each circuit to be elected in the 2024 election

WV HB3330

Creating family court circuits and assigning the number of family court judges in each family court circuit to be elected in the 2024 election

WV HB3329

Creating judicial circuits and assigning the number of circuit judges in each circuit to be elected in the 2024 election

NJ SCR73

Proposes constitutional amendment authorizing Legislature to invalidate certain court decisions.

NJ SCR72

Proposes constitutional amendment authorizing Legislature to invalidate certain court decisions.

NJ SCR96

Proposes temporary constitutional amendment allowing State constitutional convention convened to reform system of property taxation to propose statutory changes.

NJ SCR83

Proposes temporary constitutional amendment allowing State constitutional convention convened to reform system of property taxation to propose statutory changes.

CA ACA13

Voting thresholds.