House Bill No. [insert number] authorizes the Webster Parish School Board to levy an additional sales and use tax not to exceed one percent within the parish's jurisdiction. This new tax will be imposed on the sale, use, lease, rental, consumption, storage, and distribution of tangible personal property, digital products, and services as defined in existing law. Importantly, the implementation of this tax is contingent upon voter approval, requiring the School Board to submit the question of the tax to the qualified electors of the parish during an election. The tax will only be levied if a majority of voters approve it, and it will be collected in conjunction with other existing taxes.

The bill also clarifies that this additional tax is in addition to all other taxes and will be collected in the same manner as outlined in current law. The proposed law retains existing provisions that allow local governmental subdivisions to levy sales and use taxes, provided that the total rate does not exceed certain limits. The bill will take effect upon the governor's signature or after the designated time for gubernatorial action if not signed.