House Bill No. [insert number] enacts R.S. 15:1109.5(C), granting the Acadiana Regional Juvenile Justice District the authority to levy and collect a sales and use tax not exceeding one percent within the district. This tax will apply to retail sales, use, consumption, distribution, storage, leasing, and rental 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 district's qualified electors 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. The effective date of the Act will be 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 later approved by the legislature, it will take effect the day after such approval.