Louisiana House Bill HB13

Louisiana 2025 Regular Session

• Introduced: 2/24/25
• Refer: 2/24/25

Caption

Authorizes the Caddo Parish School Board to levy an additional sales and use tax

Summary

HB 13 authorizes the Caddo Parish School Board to levy and collect an additional local sales and use tax of up to one-half of one percent within Caddo Parish. The tax would apply to retail sales, use, consumption, storage, leases and rentals of tangible personal property and digital products, and to sales of services, consistent with existing Louisiana sales tax definitions. The bill expressly makes the new tax supplemental to other authorized local sales and use taxes. The school board could impose the tax only after the question is submitted to parish voters and approved by a majority in an election conducted under the Louisiana Election Code. The tax must also be levied by ordinance and used for the purposes stated in the voter-approved proposition. The act is scheduled to take effect July 1, 2025.

Impact

The bill would add a new statutory provision, R.S. 47:338.199, giving the Caddo Parish School Board specific authority to seek voter approval for an additional sales and use tax beyond existing local tax limits. It would not itself impose the tax, but would expand the school board’s taxing authority if local voters approve. The measure affects taxpayers and purchasers in Caddo Parish by potentially increasing the local sales tax burden and would provide the school board a new revenue source for school-related purposes.

Sentiment

Based on the bill text and available context, the measure appears straightforward and locally focused, with no recorded committee debate or vote history provided. The bill’s structure suggests a generally supportive posture toward giving the Caddo Parish School Board additional funding flexibility, while preserving voter control over whether the tax is actually imposed. Because no transcripts or votes are available, there is no documented opposition or endorsement in the provided materials.

Contention

The main point of potential contention is the creation of an additional sales tax, which could raise the cost of purchases for residents and businesses in Caddo Parish. Supporters would likely emphasize school funding needs and local control, while opponents may object to higher taxes or question whether existing revenue sources are sufficient. A secondary issue is that the bill authorizes the tax only for Caddo Parish, making it a parish-specific grant of taxing authority rather than a statewide change.