(Constitutional Amendment) Authorizes the legislature to provide by law for the collection of sales and use taxes levied within the state (Item #27) (EG SEE FISC NOTE SG EX See Note)
Impact
If enacted, this bill would significantly alter the existing framework of tax collection in Louisiana. Under current law, local governments have the power to levy and collect sales taxes, which can lead to a fragmented system with differing rates and rules across parishes. By centralizing tax collection, HB 14 seeks to eliminate this inefficiency. Proponents argue that it could reduce administrative costs and simplify compliance for businesses operating in multiple locales, potentially fostering a more business-friendly environment.
Summary
House Bill 14, introduced by Representative Schexnayder, proposes a constitutional amendment that allows the Louisiana legislature to centralize the collection of sales and use taxes levied within the state. This amendment would effectively remove the ability of local governmental subdivisions to independently collect these taxes, promoting a uniform approach across the state. The bill is aimed at streamlining tax collection and ensuring consistency in how sales taxes are administered across various jurisdictions.
Sentiment
The sentiment around HB 14 appears to be mixed. Supporters express optimism about the bill’s potential to improve the tax collection process, arguing it will make Louisiana more attractive to businesses by reducing complexity. However, there are also concerns voiced by critics who worry this move could diminish local control over taxation, stripping communities of their ability to tailor taxes to their specific needs. The debate taps into larger discussions regarding state versus local governance and how best to manage public resources.
Contention
Notable points of contention include fears that centralized tax collection could lead to inequities in funding for local services, as municipalities may have differing needs that are best served by locally managed resources. Critics also emphasize that this amendment could set a precedent for further state overreach into local governance. The bill’s potential approval by voters in the November 2020 election adds an additional layer of complexity, as public sentiment will play a crucial role in its future.
(Constitutional Amendment) Authorizes the legislature to provide by law for the collection of all sales and use taxes imposed by any taxing authority in the state (OR SEE FISC NOTE GF RV)
(Constitutional Amendment) Authorizes certain agreements that provide for payments in lieu of ad valorem taxes (Item #28) (EG SEE FISC NOTE LF RV See Note)
Provides for the rate and aggregate amount of compensation authorized for the collection and remittance of state sales and use taxes (Item #30) (OR -$14,000,000 GF RV See Note)
(Constitutional Amendment) To authorize local taxing authorities to enter into cooperative endeavor agreements for the purpose of payments in lieu of taxes (Item #28) (OR SEE FISC NOTE LF RV See Note)
(Constitutional Amendment) Provides that the timing and duration of regular sessions of the legislature may be set by joint rule of the legislature (EGF DECREASE GF EX See Note)
Proposes temporary constitutional amendment allowing State constitutional convention convened to reform system of property taxation to propose statutory changes.
Proposes temporary constitutional amendment allowing State constitutional convention convened to reform system of property taxation to propose statutory changes.
(Constitutional Amendment) Provides for the election of constitutional convention delegates and vote requirements necessary for the adoption of a new constitution (RR SEE FISC NOTE GF EX)
(Constitutional Amendment) Modifies disposition of certain state revenues through repeal of the Revenue Stabilization Trust Fund and deposits of certain revenue streams into the Budget Stabilization Fund (RRF INCREASE GF RV See Note)
(Constitutional Amendment) Provides relative to the application of state monies to the unfunded accrued liability of the Teachers' Retirement System of La. (EN DECREASE SD RV See Note)
Proposing An Amendment To Article Xvii, Section 3 Of The Hawaii Constitution To Specify That The Standard For Voter Approval Of A Constitutional Amendment Proposed By The Legislature Is A Majority Of All The Votes Tallied Upon The Question.