LA HB57

Authorizes the Jefferson Davis Parish School Board to levy and collect an additional sales and use tax not to exceed 0.5% within the parish

Requires voter approval through an election conducted under the Louisiana Election Code, with a majority vote needed before the School Board can adopt the tax ordinance

Tax applies to retail sales, use, lease, rental, consumption, storage, and distribution of tangible personal property, digital products, and services

Permits this tax to exceed the constitutional limitation in Article VI, Section 29(A) and to be levied in addition to taxes already authorized under R.S. 47:338.54

Becomes effective upon the governor's signature or upon expiration of the time for bills to become law without signature