House Bill No. by Representative Romero enacts R.S. 47:338.199, which authorizes the Jefferson Davis Parish School Board to levy an additional sales and use tax not exceeding one-half of one percent within the parish. This new tax requires voter approval before it can be imposed, ensuring that the decision to implement the tax is made by the qualified electors of the parish through an election conducted in accordance with the Louisiana Election Code. The bill specifies that the tax will be collected alongside existing taxes and will apply to various transactions, including retail sales, leases, rentals, and services as defined in Louisiana law.

The legislation also clarifies that this additional tax is permitted to exceed existing constitutional limitations on sales and use taxes, thereby allowing the school board to generate additional revenue for educational purposes. The act will take effect upon the governor's signature or after the designated period for bills to become law without a signature, and it includes provisions for the tax to be implemented only if a majority of voters approve it in the election.