House Bill No. by Representative Romero proposes the enactment of R.S. 47:338.199, which grants the Jefferson Davis Parish School Board the authority to levy an additional sales and use tax not exceeding one-half of one percent within the parish. This new tax would require voter approval before being imposed, ensuring that the decision to implement the tax is made democratically by the qualified electors of the parish. The bill outlines that the tax will be collected in accordance with existing laws and will apply to various transactions, including retail sales, leases, rentals, and services.

The legislation specifies that the additional sales and use tax is authorized to exceed existing constitutional limitations and is intended to supplement other taxes already in place. The tax will be enacted through an ordinance by the Jefferson Davis Parish School Board, contingent upon a favorable vote from the electorate during an election conducted in accordance with the Louisiana Election Code. The bill will take effect upon the governor's signature or after the designated period for bills to become law without a signature, ensuring a timely implementation if approved.