House Bill No. [insert number] 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 will require 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 authorized to exceed existing limitations on sales and use taxes as outlined in the Louisiana Constitution. The tax will be imposed by an ordinance from the Jefferson Davis Parish School Board, which must be adopted only after the electorate has voted in favor of the tax. The bill is set to become effective upon the governor's signature or, if not signed, after the designated period for bills to become law without a signature.