HLS 24RS-637 ORIGINAL
2024 Regular Session
HOUSE BILL NO. 218
BY REPRESENTATIVE BAGLEY
DISTRICTS/FIRE PROTECT: Authorizes Caddo Parish Fire District No. Four to levy a
sales and use tax
1 AN ACT
2To enact R.S. 40:1501.9, relative to Caddo Parish Fire District No. 4; to authorize the district
3 to levy a sales and use tax, subject to voter approval; and to provide for related
4 matters.
5 Notice of intention to introduce this Act has been published
6 as provided by Article III, Section 13 of the Constitution of
7 Louisiana.
8Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 40:1501.9 is hereby enacted to read as follows:
10 ยง1501.9. Caddo Parish Fire District No. 4; authority to levy sales and use tax
11 A. Notwithstanding any other provision of law to the contrary, Caddo Parish
12 Fire District No. 4 may levy and collect a sales and use tax not to exceed one percent
13 pursuant to the provisions of Article VI, Section 30 of the Constitution of Louisiana.
14 Caddo Parish Fire District No. 4 may levy the tax only if the levy of the tax is
15 approved by a majority of the electors in the district who vote on a proposition
16 authorizing the levy of the tax.
17 B. The proceeds of the tax authorized by this Section shall be used for
18 maintaining and operating fire protection facilities, for obtaining water for fire
19 protection purposes, or for any other lawful purpose as determined by the governing
20 board.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 24RS-637 ORIGINAL
HB NO. 218
1 C. The sales and use tax so levied shall be imposed by an ordinance of the
2 district and shall be levied upon the sale at retail, the use, the lease or rental, the
3 consumption, the storage for use or consumption of tangible personal property, and
4 on sales of services in the district, all as defined in Chapter 2 of Subtitle II of Title
5 47 of the Louisiana Revised Statutes of 1950.
6 D. The tax shall be in addition to all other authorized sales and use taxes and
7 shall be collected at the same time and in the same manner as other local sales and
8 uses taxes.
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 218 Original 2024 Regular Session Bagley
Abstract: Authorizes Caddo Parish Fire District No. 4 to levy and collect a sales and use
tax not to exceed 1% subject to voter approval.
Present law establishes Caddo Parish Fire District No. 4 and provides for its purpose,
functions, and authority.
Proposed law authorizes Caddo Parish Fire District No. 4 to levy a sales and use tax not to
exceed 1%, subject to voter approval. Provides that proceeds shall be used for any lawful
purpose.
(Adds R.S. 40:1501.9)
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.