Authorizes certain parishes and school boards to levy a one-half cent sales tax. (8/1/13) (EN +$11,268,000 LF RV See Note)
Impact
The bill's enactment is significant as it amends existing tax law, facilitating a pathway for parishes with populations between 115,000 and 125,000, as well as certain school districts, to impose a new revenue-generating sales tax contingent upon voter approval. This empowers local authorities by providing them with additional tools for fiscal management and the ability to respond to local necessities without solely relying on state funding. Consequently, this measure aims to bolster local economies by enabling authorities to seek the needed financial means to support community services.
Summary
Senate Bill 247 allows specific parishes and school boards in Louisiana the authority to levy an additional sales and use tax not exceeding one-half of one percent. This legislative measure aims to provide these local governing bodies with enhanced financial resources that can be utilized for various public services, particularly in education funding. The proposed tax is framed within the context of fiscal needs among parishes, especially those looking to improve or maintain educational standards and services within their jurisdictions.
Sentiment
The sentiment surrounding SB 247 appears largely supportive, with a notable endorsement from legislators focused on enhancing local revenues for essential services like education. Proponents argue that allowing local governments to levy this tax will enable them to address specific community needs effectively and fill funding gaps. However, some concerns have been raised about the potential for increased taxation on residents, emphasizing the need for careful outreach and explanation to voters about the intended use of the generated revenue.
Contention
While the overall reception to SB 247 has been positive, discussions indicate a potential contention regarding voter approval processes. Some critics may argue that relying on voter consent for local taxes could disproportionately affect low-income citizens who may be more resistant to any taxation, despite the bill's intended educational benefits. A distinction in perspectives could arise over the implications of local taxation autonomy and the perceived governance of such fiscal matters directly by the electorate.
Authorizes parishes to contract with the Louisiana Sales and Use Tax Commission for Remote Sellers for the collection of local sales and use tax. (1/1/23) (EN SEE FISC NOTE LF RV See Note)
(Constitutional Amendment) Removes requirement for legislative authorization of the levy of additional sales taxes by parishes, municipalities, and school boards (OR SEE FISC NOTE LF RV)
Requests that the Bd. of Regents and the State Bd. of Elementary and Secondary Education, with the Taylor Foundation, La. Office of Student Financial Assistance, public postsecondary education management boards, and certain others, study certain issues relative to TOPS
Requests the Louisiana Workforce Commission and the Louisiana Department of Veterans Affairs to study employment practices and professional licensing requirements to benefit veterans in the workforce
Creates a task force to study meaningful oversight of the professional healthcare licensing boards statutorily created within the Department of Health and Hospitals.