This bill enacts a new provision under R.S. 15:1109.5(C) that grants the Acadiana Regional Juvenile Justice District the authority to levy and collect a sales and use tax not exceeding one percent within the district. The tax will apply to various transactions, including retail sales, use, consumption, distribution, storage, and leasing of tangible personal property or digital products, as well as sales of services. The imposition of this tax requires the board to adopt an ordinance after submitting the question to the qualified electors of the district in an election, where a majority of those voting must approve the tax for it to be enacted.

The bill outlines that the tax will be levied for the purposes specified in the proposition approved during the election. It also establishes the effective date of the Act, which will take effect upon the governor's signature or, if not signed, after the expiration of the time for bills to become law without signature. If the governor vetoes the bill and it is subsequently approved by the legislature, it will become effective the day after such approval.