HLS 25RS-511 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 57
BY REPRESENTATIVE ROMERO
TAX/SALES-USE, LOCAL: Authorizes the Jefferson Davis Parish School Board to levy
an additional sales and use tax
1 AN ACT
2To enact R.S. 47:338.199, relative to sales and use taxes; to authorize the levy of an
3 additional sales and use tax by the Jefferson Davis Parish School Board; to require
4 voter approval of the tax; to provide for effectiveness; and to provide for related
5 matters.
6 Notice of intention to introduce this Act has been published
7 as provided by Article III, Section 13 of the Constitution of
8 Louisiana.
9Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 47:338.199 is hereby enacted to read as follows:
11 §338.199. Jefferson Davis Parish School Board; authority to levy additional sales
12 and use tax
13 A. The Jefferson Davis Parish School Board is hereby authorized to levy and
14 collect an additional sales and use tax not to exceed one-half of one percent within
15 the territorial jurisdiction of the parish.
16 B. In accordance with the provisions of Article VI, Section 29(B) of the
17 Constitution of Louisiana, the additional sales and use tax shall be authorized to
18 exceed the limitation found in Article VI, Section 29(A) of the Constitution of
19 Louisiana and shall be in addition to the taxes authorized by R.S. 47:338.54 and
20 other law.
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HB NO. 57
1 C. The sales and use tax so levied shall be imposed by an ordinance of the
2 Jefferson Davis Parish School Board and shall be levied upon the sale at retail, the
3 use, lease, or rental, the consumption and the storage for consumption of, and
4 distribution of tangible personal property or digital products, and on sales of services
5 in the parish, all as defined in Chapter 2 of Subtitle II of Title 47 of the Louisiana
6 Revised Statutes of 1950. However, the ordinance imposing the tax shall be adopted
7 by the Jefferson Davis Parish School Board only after the question of the imposition
8 of the tax has been submitted to the qualified electors of the parish at an election
9 conducted in accordance with the Louisiana Election Code and the majority of those
10 voting in the election voted in favor of the imposition of the tax.
11 D. This tax shall be in addition to all other taxes and shall be collected at the
12 same time and in the same manner as set forth in Chapter 2-D of Subtitle II of Title
13 47 of the Louisiana Revised Statutes of 1950.
14 Section 2. This Act shall become effective upon signature by the governor or, if not
15signed by the governor, upon expiration of the time for bills to become law without signature
16by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
17vetoed by the governor and subsequently approved by the legislature, this Act shall become
18effective 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 57 Original 2025 Regular Session Romero
Abstract: Authorizes the Jefferson Davis 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
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HB NO. 57
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.
Proposed law authorizes the Jefferson Davis Parish School Board to levy an additional sales
and use tax not to exceed ½ of 1%.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 47:338.199)
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.