House Bill No. [insert number] authorizes the Jefferson Davis Parish School Board to levy an additional sales and use tax not to exceed one-half of one percent within the parish. This new tax will be imposed on the sale, use, lease, rental, consumption, storage, and distribution of tangible personal property, digital products, and services as defined in Louisiana law. Importantly, the implementation of this tax requires voter approval, with the question of imposition needing to be submitted to the qualified electors of the parish during an election.

The bill also clarifies that this additional tax will be in addition to existing taxes and will be collected in accordance with the established procedures for sales and use taxes in Louisiana. The proposed law retains the current legal framework that allows local governmental subdivisions to levy such taxes, ensuring that the total rate of sales and use taxes does not exceed the limits set by existing law. The act will become effective upon the governor's signature or after the designated time for gubernatorial action if not signed.