House Bill No. [insert number] proposes to enhance the taxing authority of the Acadiana Regional Juvenile Justice District by enacting R.S. 15:1109.5(C). This new provision allows the board of commissioners 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, consumption, distribution, storage, and leasing of tangible personal property or digital products, as well as sales of services. The ordinance for imposing this tax must be approved by a majority of qualified electors in the district through an election conducted in accordance with the Louisiana Election Code.

The bill retains the existing provisions of R.S. 15:1109.5, which grants the board the authority to levy taxes, incur debt, and issue bonds. The newly proposed tax will be specifically levied for the purposes outlined in the proposition approved during the election. The act will take effect upon the governor's signature or after the designated time for bills to become law without the governor's signature, ensuring that the new tax authority can be implemented promptly following legislative approval.