Louisiana 2013 Regular Session

Louisiana Senate Bill SB247

Introduced
4/17/13  
Introduced
4/17/13  
Refer
4/18/13  
Refer
4/18/13  
Report Pass
5/1/13  
Report Pass
5/1/13  
Engrossed
5/8/13  
Engrossed
5/8/13  
Refer
5/9/13  
Refer
5/9/13  
Report Pass
5/15/13  
Report Pass
5/15/13  
Enrolled
6/5/13  
Enrolled
6/5/13  
Chaptered
6/10/13  
Chaptered
6/10/13  
Passed
6/10/13  

Caption

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.

Companion Bills

No companion bills found.

Previously Filed As

LA SB24

Provides limitation of liability for good faith reporting of suspicious activity or behavior. (8/1/13)

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