House Bill No. by Representative McMahen seeks to authorize the Webster Parish School Board to levy an additional sales and use tax not to exceed one percent within the parish. The bill enacts R.S. 47:338.199, which stipulates that the imposition of this tax requires voter approval through an election conducted in accordance with the Louisiana Election Code. The tax will be levied on the sale, use, lease, rental, consumption, storage, and distribution of tangible personal property, digital products, and services within the parish. The ordinance for the tax must be adopted only after a majority of voters approve the proposition during the election.

The proposed law retains existing provisions that allow local governmental subdivisions, including school boards, to levy additional sales and use taxes, provided that the total rate of such taxes does not exceed 5% when combined with other taxes. This new tax will be in addition to all other taxes and will be collected in the same manner as outlined in current law. The bill will become effective upon the governor's signature or after the designated time for gubernatorial action if not signed.