Bill > HB93

This bill provides the Acadiana Regional Juvenile Justice District with new authority to levy a sales and use tax, specifically allowing the district's board to impose a tax not exceeding one percent within its boundaries. The tax would apply to retail sales, use, consumption, distribution, storage, lease, or rental of tangible personal property and digital products, as well as services, in accordance with Louisiana tax law definitions. Before implementing this tax, the board must first submit the proposal to a voter referendum, where a majority of qualified electors must approve the tax at an election conducted under the Louisiana Election Code. If approved, the collected tax would be used for purposes specifically outlined in the election proposition. The bill will become effective upon the governor's signature or after the constitutional period for bill approval passes, and it specifically amends Louisiana Revised Statutes (R.S.) 15:1109.5 by adding a new subsection (C) to establish this taxing authority.

Government Affairs, Justice

https://www.legis.la.gov/legis/BillInfo.aspx?s=25rs&b=HB93&sbi=y