The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Michael Bell.
DIGEST
SB 35 Engrossed 2020 Regular Session Hensgens
Present law authorizes the city of Scott, subject to voter approval, to levy an additional sales and use
tax not to exceed 1%. Provides that the tax shall be in addition to all other authorized taxes and shall
not be subject to rate limitations established by present constitution or present law. Further provides
that the authority granted in proposed law shall not limit prior taxing authority granted to the city of
Scott or any other political subdivision.
Present law further provides that two-thirds of the proceeds of the tax shall be used for emergency
services provided by the fire and police departments and one-third of the proceeds shall be used for
parks and recreations, cultural district, economic development, drainage, roads, and bridges.
Proposed law retains present law and allows the initial tax to be renewed upon expiration of 10 years
from its initial levy for an additional 10 years only after the question of its imposition has been
approved by a majority of the qualified electors voting on the proposition held at an election for that
purpose prior to the expiration of the initial tax.
Proposed law retains present law but changes how the proceeds of the tax shall be used from two-
thirds of the proceeds being used for emergency services provided by the fire and police departments
and one-third of the proceeds being used for parks and recreations, cultural district, economic
development, drainage, roads, and bridges to proceeds being used solely for emergency services
provided by the fire and police departments and divided equally between the departments.
Proposed law repeals specific ballot proposition language.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:338.24.5(C) and (E); repeals R.S. 47:338.24.5(F))