La. R.S. 47:338.1 — Tax authorized; rate; sales tax districts; certain municipalities

A.(1) Any incorporated municipality of the state is hereby authorized to levy and
collect a sales and use tax not in excess of two and one-half percent as hereinafter set forth:
(a) One and one-half percent as authorized by Act No. 722 of the 1974 Regular
Session of the Louisiana Legislature; and
(b) Except in those municipalities in the parishes of Catahoula, LaSalle, Caldwell,
Franklin, and Tensas, an additional one percent sales and use tax, authorized by Article VI,
Section 29(B) of the Constitution of Louisiana, which one percent sales and use tax shall be
in addition to all other sales and use taxes which any incorporated municipality is authorized
to levy as of September 11, 1981.
(2) However, the ordinance imposing the tax shall be adopted by the governing
authority of the incorporated municipality only after the question of the imposition of the tax
has been submitted to the qualified electors of the incorporated municipality at an election
conducted in accordance with the general election laws of the state of Louisiana, and a
majority of those voting in the election shall have voted in favor of the proposition to impose
such additional sales and use tax.
B. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
C. Notwithstanding any other statutory provisions to the contrary, including but not
limited to provisions providing for equal collection and levy of sales taxes and in order to
prevent the duplicate collection of sales taxes in areas annexed into a municipality, school
boards, parishes, municipalities, and special taxing districts may enter into intergovernmental
agreements providing for the collection, sharing, and levy of, and exemptions from, any taxes
authorized by this Section.
D.(1) Notwithstanding any other provision of law to the contrary and in addition to
any other authority granted by law, the governing authorities of the municipalities of Breaux
Bridge, St. Martinville, Youngsville, and the governing authorities of municipalities having
a population in excess of thirty thousand five hundred but not more than thirty thousand
seven hundred persons, based on the latest federal decennial census may create sales tax
districts consisting of a portion of their respective municipalities. Each sales tax district, as
a political subdivision of the state, is authorized to levy and collect an additional one percent
sales and use tax upon the sale at retail, the use, the lease or rental, the consumption, and the
storage for use or consumption of tangible personal property and on sales of services, as
defined by law, if approved by a majority of the electors of the district voting thereon in an
election held for that purpose. The governing authority of a sales tax district shall be the
governing authority of the municipality, the domicile of the sales tax district shall be the
regular meeting place of the municipality, and the officers of the sales tax district shall be
officers of the municipality.
(2)(a) Except for the sales tax district in the municipality of Breaux Bridge, the
proceeds of the additional sales tax levied pursuant to the provisions of this Subsection shall
be used by the governing authority of the municipality, under the terms and provisions of an
intergovernmental agreement between the municipality and the sales tax district, for paying
the costs and expenses of constructing, improving, and maintaining the municipality's
infrastructure which serves properties located in the municipality or shall be used to promote
the economic development of the sales tax district and the municipality, and may be funded
into bonds for such purposes in the manner provided by state law.
(b) In the municipality of Breaux Bridge, the proceeds of the additional sales tax
levied pursuant to the provisions of this Subsection shall be used by the governing authority
of the municipality under the terms and provisions of an intergovernmental agreement
between the municipality and the sales tax district as follows:
(i) Twenty percent of the proceeds shall be used annually for the repair and
maintenance of the municipality's infrastructure which serves property located within the
municipality provided that an Annual Plan for Repair and Maintenance of Municipality
Infrastructure is approved by the adoption of an ordinance of the governing authority of the
municipality, by a two-thirds vote.
(ii)(aa) Eighty percent of the proceeds shall be expended on new construction of
infrastructure within the municipality or substantial improvements of existing infrastructure
within the municipality according to a Master Plan for the Construction of Municipal
Infrastructure, which shall list the specific infrastructure construction or improvement
projects to be funded through the tax proceeds, including funding into bonds for such
purposes in the manner provided by state law, and which shall be adopted by the governing
authority of Breaux Bridge in the manner provided for in this Item.
(bb) The Master Plan for the Construction of Municipal Infrastructure shall not be
finally adopted until the governing authority of the municipality has a public meeting at
which the Master Plan may be reviewed by the public, the Master Plan shall be explained to
the public, and the public shall be allowed to comment on the Master Plan. The governing
authority shall give notice of its intention to adopt such Master Plan before each meeting, and
notice of this intention shall be published in the official journal of the municipal governing
authority, the publication to appear at least fourteen days before the public meeting. The
notice of intent so published shall state the date, time, and place of the public hearing. The
Master Plan for the Construction of Municipal Infrastructure shall be approved by the
adoption of an ordinance, of the governing authority of the municipality, by a two-thirds
vote.
(cc) It is the specific intent of the legislature in enacting this provision that the
Master Plan shall not include funding for repair and maintenance of municipal infrastructure,
and any such funding in the Master Plan shall be null and void.
(dd) As used in this Section, "infrastructure" means transportation and
communication systems, gas systems, roads, bridges, drainage, parks, sidewalks and similar
public utilities.
(3) The tax authorized pursuant to the provisions of this Subsection shall be collected
as provided in the Uniform Local Sales Tax Code and other applicable provisions of law.
The boundaries of any sales tax district as specified by the governing authority shall be
wholly within the corporate limits of the municipality and shall not overlap any other
municipal sales tax district.
(4) The additional tax authorized by this Subsection shall not apply to the rental and
leasing of motor vehicles.
(5) The additional tax authorized by this Subsection shall not limit in any respect any
prior taxing authority granted by any other provision of law and shall be in addition to any
other such taxing authority.
E.(1) Notwithstanding any other provision of law to the contrary and in addition to
any other authority granted by law, the governing authority of a municipality having a
population in excess of eight thousand one hundred thirty but not more than eight thousand
one hundred forty-five persons, based on the latest federal decennial census may use the
proceeds of the additional sales tax levied pursuant to the provisions of Paragraph (D)(1) of
this Section under the terms and provisions of an intergovernmental agreement between the
municipality and the sales tax district as follows:
(a) Fifty percent of the proceeds shall be used annually for the municipality's
operating budget as approved by the adoption of an ordinance of the governing authority of
the municipality, by a two-thirds vote.
(b) Fifty percent of the proceeds shall be expended on new construction of
infrastructure within the municipality or substantial improvements of existing infrastructure
within the municipality according to a Master Plan for the Construction of Municipal
Infrastructure, which shall list the specific infrastructure construction or improvement
projects to be funded through the tax proceeds, including funding into bonds for such
purposes in the manner provided by state law, and which shall be adopted by the governing
authority of the municipality in the manner provided for in this Subparagraph.
(2) The provisions of this Subsection shall become effective on July 1, 2016, and
shall remain effective through June 30, 2019.
Acts 1950, No. 285, §1. Amended by Acts 1968, No. 214, §1; Acts 1974, No. 722,
§1; Acts 1981, No. 527, §1; Acts 1988, No. 743, §1; Acts 1992, No. 668, §1, eff. July 6,
1992; Acts 2000, No. 26, §1, eff. June 16, 2000; Acts 2008, No. 923, §1, eff. July 15, 2008;
Acts 2011, 1
st
Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2711
pursuant to Acts 2011, No. 248, §4; Acts 2012, No. 568, §1, eff. June 5, 2012; Acts 2016,
No. 490, §1, eff. June 13, 2016; Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
NOTE: SEE ACTS 1992, NO. 930, §3, FOR EFF. DATE OF ACTS 1992,
NO. 668.
NOTE: See Acts 2000, No. 26, §3, relative to intent of Act (affects
Concordia Parish).