Louisiana 2014 Regular Session

Louisiana House Bill HB1097

Introduced
3/31/14  
Introduced
3/31/14  
Refer
4/1/14  
Refer
4/1/14  
Report Pass
5/7/14  
Report Pass
5/7/14  
Engrossed
5/14/14  
Engrossed
5/14/14  
Report Pass
5/19/14  
Report Pass
5/19/14  
Enrolled
5/27/14  
Chaptered
6/18/14  
Chaptered
6/18/14  
Passed
6/18/14  

Caption

Provides relative to the levy of an additional sales and use tax within the city of Shreveport (EN NO IMPACT LF RV See Note)

Impact

The changes proposed in HB 1097 will empower the city to more swiftly implement sales tax increases or extensions, potentially benefiting the funding for critical city services. The proceeds from this tax are earmarked for the fire and police departments, which can directly enhance public safety and emergency response capabilities in Shreveport. By removing hurdles, the bill facilitates a quicker response to funding needs arising from budgetary pressures on these essential services.

Summary

House Bill 1097 aims to amend the authority of the city of Shreveport to levy additional sales and use taxes. The bill allows the governing authority to impose a sales tax not exceeding one-quarter of one percent without the previous requirement to adopt a specific plan outlining the tax's use before putting it to a vote. It also removes duration limits on the tax levy and provisions concerning its renewal, giving the city greater flexibility in its tax-related initiatives.

Sentiment

General sentiment surrounding HB 1097 appears to support enhancing the city's control over local tax matters, particularly in funding public safety. Advocates for the bill argue that it allows for necessary funding adjustments without the cumbersome requirements that could delay crucial fiscal decisions. However, concerns have been raised about the broader implications of giving local governments more leeway in taxation and whether residents fully understand the trade-offs associated with increased taxes.

Contention

Notable points of contention include the balance of local governance and taxpayer interests. Some legislators and community members worry that fewer restrictions on increasing taxes might burden constituents financially in the long run. While proponents emphasize the need for flexible funding solutions for police and fire departments, critics call for stronger oversight and transparency measures to ensure that tax revenues are effectively utilized rather than raising taxes without clear benefits to the community.

Companion Bills

No companion bills found.

Previously Filed As

LA HB706

Provides relative to the levy of an additional sales and use tax within the city of Shreveport

LA HB132

Authorizes the town of Homer to levy an additional sales and use tax (EN +$505,000 LF RV See Note)

LA HB1191

Authorizes the Shreveport-Bossier Convention and Tourist Bureau to levy and collect an additional hotel occupancy tax within the jurisdiction of the bureau (EN +$2,380,700 LF RV See Note)

LA HB522

Provides relative to the levy of sales and use taxes in the city of New Orleans (EN +$12,000,000 LF RV See Note)

LA HB686

Authorizes local taxing authorities to impose additional sales and use taxes pursuant to Article VI, Section 30(B) of the Louisiana Constitution (OR SEE FISC NOTE LF RV)

LA HB880

Authorizes the Lafourche Parish School Board to levy and collect an additional sales and use tax (EN +$13,000,000 LF RV See Note)

LA HB216

Provides relative to the hotel occupancy tax that the Shreveport-Bossier Convention and Tourist Bureau is authorized to levy (EN INCREASE LF RV See Note)

LA HB183

Authorizes Sales Tax District No. 4 of Lafourche Parish to levy an additional sales tax (OR +$3,022,882 LF RV See Note)

LA HB95

Authorizes Sales Tax District No. 4 of Lafourche Parish to levy an additional sales tax (OR +$2,800,000 LF RV See Note)

LA HB179

Authorizes the Shreveport-Bossier Convention and Tourist Bureau to levy an additional hotel occupancy tax within the jurisdiction of the bureau (OR +$2,845,228 LF RV See Note)

Similar Bills

No similar bills found.