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 13 Original 2025 Regular Session Melerine
Abstract: Authorizes the Caddo Parish School Board to levy an additional sales and use tax.
Present constitution authorizes any school board or local governmental subdivision (parish or
municipality), subject to voter approval, to levy a sales and use tax provided that the rate of all sales
and use taxes collected in a parish or municipality, exclusive of state sales and use taxes, does not
exceed 3%. Authorizes the legislature to authorize the levy and collection of additional sales and
use taxes by school boards or local governmental subdivisions which additional taxes must also be
approved by the voters.
Present law generally authorizes any parish or school board, subject to voter approval, to levy and
collect an additional sales and use tax. Provides that the rate when combined with the rate of other
taxes shall not exceed a total of 5% (excluding state sales and law enforcement district taxes).
Proposed law retains present law and additionally authorizes the Caddo Parish School Board to levy
and collect an additional sales and use tax not to exceed one-half of one percent within the parish,
subject to voter approval. Provides that the additional sales and use tax shall be in addition to the
taxes authorized by present law.
Effective July 1, 2025.
(Adds R.S. 47:338.199)