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 will require voter approval before it can be imposed, ensuring that the decision to implement the tax is made democratically. The bill specifies that the tax will be collected in accordance with existing laws and will apply to various transactions, including retail sales, leases, rentals, and services within the parish.

The legislation also clarifies that this additional tax is permitted to exceed existing constitutional limitations on sales and use taxes, as outlined in Article VI, Section 29 of the Louisiana Constitution. The tax will be imposed through an ordinance adopted by the Jefferson Davis Parish School Board, contingent upon a favorable vote from the parish's qualified electors in an election conducted according to 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.