House Bill No. by Representative Melerine seeks to authorize the Caddo Parish School Board to levy an additional sales and use tax, contingent upon voter approval. The proposed legislation enacts R.S. 47:338.199, which allows the school board to impose a tax not exceeding one-half of one percent within Caddo Parish. This additional tax is designed to be in addition to existing taxes and is subject to the provisions of the Louisiana Constitution, specifically Article VI, Section 29(B), which permits the tax to exceed the usual limitations set forth in Article VI, Section 29(A).

The bill stipulates that the tax will be imposed through an ordinance adopted by the Caddo Parish School Board, following a successful vote by the parish's qualified electors. The tax will apply to various transactions, including retail sales, consumption, and rental of tangible personal property or digital products. It is set to become effective on July 1, 2025, unless vetoed by the governor and subsequently approved by the legislature, in which case it will take effect on the later of those two dates.