HLS 25RS-533 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 532
BY REPRESENTATIVE MILLER
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
ELECTIONS/BOND & TAX: Provides relative to sales and use tax elections in certain
municipalities
1 AN ACT
2To amend and reenact R.S. 18:1283(B) and to enact R.S. 18:402.1, relative to sales and use
3 tax elections in certain municipalities; to provide for an election for a tax that is set
4 to expire; to provide for an effective date; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 18:1283(B) is hereby amended and reenacted and R.S. 18:402.1 is
7hereby enacted to read as follows:
8 §402.1. Special election date; sales and use tax election in certain municipalities
9 Notwithstanding the provision of R.S. 18:402, if a sales and use tax levied by
10 the governing authority of a municipality with a population of less than sixteen
11 thousand and more than fifteen thousand according to the latest federal decennial
12 census is set to expire before the municipality is able call an election as provided by
13 law on a date otherwise provided in R.S. 18:402, upon application to and approval
14 by the State Bond Commission by two-thirds vote of its total membership, and with
15 approval of the governor and secretary of state, the governing authority may conduct
16 an election on a Saturday that is not otherwise provided in R.S. 18:402.
17 * * *
18 §1283. Elections
19 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-533 ORIGINAL
HB NO. 532
1 B. The governing authority of the political subdivision may call a special
2 election for any of these purposes to be held on any of the dates set forth in R.S.
3 18:402(F) or 402.1, and it shall call an election for any of these purposes when
4 requested to do so by the petition in writing of one-fourth of the electors qualified
5 to vote at an election.
6 Section 2. This Act shall become effective upon signature of this Act by the
7governor or, if not signed by the governor, upon expiration of the time for bills to become
8law without signature by the governor, as provided by Article III, Section 18 of the
9Constitution of Louisiana. If this Act is vetoed by the governor and subsequently approved
10by the legislature, this Act shall become effective on the day following such approval.
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 532 Original 2025 Regular Session Miller
Abstract: Authorizes the governing authority of certain municipalities to conduct an
election on a Saturday not otherwise provided for bond, debt, and tax elections under
certain circumstances.
Present law provides that the governing authority of a political subdivision may call a special
election for approval of voter for the issuance of bonds, levying or increasing of any tax, or
the assumption of indebtedness to be held on any of the dates set forth in present law.
Proposed law provides that if a sales and use tax levied by the governing authority of a
municipality with a population of less than 16,000 and more than 15,000 according to the
latest decennial census is set to expire before the municipality is able call an election as
provided by law on a date otherwise provided in present law, upon application to and
approval by the State Bond Commission by two-thirds vote of its total membership, and with
approval of the governor and secretary of state, the governing authority may conduct an
election on a Saturday that is not otherwise provided in present law.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 18:1283(B); Adds R.S. 18:402.1)
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.