Louisiana 2015 Regular Session

Louisiana House Bill HB615

Introduced
4/3/15  
Introduced
4/3/15  
Refer
4/3/15  
Refer
4/3/15  
Refer
4/13/15  

Caption

(Constitutional Amendment) Authorizes local governments to impose a tax on motor fuels

Impact

The proposed bill represents a significant shift in state tax policy, as it allows local governments more autonomy in generating revenue through taxation on motor fuels. This could lead to a diverse set of tax rates across different parishes, depending on local decisions and voter preferences. The increased revenue from this sales tax could be utilized for local infrastructure projects and maintenance, thus providing financial support to parishes for their specific needs. However, it may also lead to disparities between wealthier and poorer parishes, depending on their ability to pass such taxes.

Summary

House Bill 615 proposes a constitutional amendment to authorize parish governing authorities in Louisiana to levy and collect a sales tax on the retail sale of motor fuels, contingent upon voter approval. Currently, the Louisiana Constitution prohibits local governmental subdivisions from levying a severance tax, income tax, inheritance tax, or tax on motor fuels. This amendment would introduce an exception, allowing local authorities to impose such a tax, thus changing the landscape of local tax collection powers.

Sentiment

The sentiment surrounding HB 615 appears mixed. Supporters argue that allowing local governments to impose a sales tax on motor fuels will provide much-needed revenue for transportation and infrastructure needs at the local level, enhancing community services and fiscal responsibility. On the other hand, critics may express concerns that it could place an undue tax burden on residents and that it introduces complexity into the tax systems of different parishes, which could confuse taxpayers and create inequities.

Contention

Notable points of contention regarding HB 615 center around the implications for local governance and fiscal autonomy. While proponents believe that allowing parishes to impose this tax will empower local governments and make them more responsible for funding local needs, opponents may argue that it risks overburdening residents who already deal with various state and local taxes. Additional debates may arise over how this change aligns with broader economic policies and priorities for funding essential public services effectively.

Companion Bills

No companion bills found.

Previously Filed As

LA HB578

(Constitutional Amendment) Authorizes local governments to impose a tax on motor fuels (OR INCREASE LF RV See Note)

LA HB639

(Constitutional Amendment) Authorizes local governing authorities to levy an excise tax on certain motor fuels

LA HB621

(Constitutional Amendment) Authorizes a parish governing authority to levy a tax on motor fuels with the avails of the tax to be used to supplement state and federal funding for state highway and bridge construction and maintenance in the parish collected, subject to voter approval

LA SB40

Constitutional amendment to authorize a parish governing authority to levy sales tax on motor fuels with the approval of the parish electors. (2/3 - CA13s1(A)) (OR INCREASE LF RV See Note)

LA HB178

(Constitutional Amendment) Removes the prohibition on the levy of taxes on motor fuel by local governments (OR SEE FISC NOTE LF RV)

LA HB179

(Constitutional Amendment) Authorizes political subdivisions in certain parishes to levy taxes on motor fuel (OR SEE FISC NOTE LF RV See Note)

LA HB348

(Constitutional Amendment) Provides relative to the deposit and use of the avails of the taxes levied on gasoline, motor fuels, and special fuels (OR SEE FISC NOTE SD EX)

LA HB447

(Constitutional Amendment) Provides relative to use of proceeds of certain taxes levied on motor fuels

LA HB523

(Constitutional Amendment) Eliminates certain constitutional dedications and funding mandates

LA HB438

(Constitutional Amendment) Removes the prohibition of the state levying sales and use taxes on gasoline and certain motor fuels (OR +$173,250,000 GF RV See Note)

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