This bill enacts R.S. 40:1501.9, which grants Caddo Parish Fire District No. 4 the authority to levy a sales and use tax not exceeding one percent, contingent upon voter approval. The tax can only be imposed if a majority of qualified electors in the district approve the proposition during an election conducted in accordance with the Louisiana Election Code. The proceeds from this tax are designated for maintaining and operating fire protection facilities, obtaining water for fire protection, or any other lawful purpose determined by the governing board.

Additionally, the bill specifies that the sales and use tax will be imposed through an ordinance by the district and will apply to various transactions involving tangible personal property and services within the district. This tax will be collected alongside other local sales and use taxes. Notably, for the year 2025, the governing authority of Caddo Parish Fire District No. 4 is allowed to call the election for the tax levy on a date that aligns with specific election dates outlined in R.S. 18:402(F).