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. The tax will apply to various transactions, including retail sales, consumption, distribution, storage, and leasing of tangible personal property or digital products, as well as sales of services within the district. The implementation of this tax requires the board to adopt an ordinance after obtaining approval from the district's qualified electors through a majority vote in an election.

The bill outlines that the tax will be levied for the specific purposes detailed in the proposition approved during the election. It also establishes that the Act will take effect upon the governor's signature or, if not signed, after the designated period for bills to become law without signature. If the governor vetoes the bill but it is later approved by the legislature, it will become effective the day after such approval.