Amendment vs bill Senate Committee Amendment, #3345, L&M, Draft vs Enrolled

Struck = removed from the bill · added = the amendment's new text.

Previous
Latest
Regular Session ENROLLED SENATE BILL NO.
SCASB485 2283 3345 SENATE COMMITTEE AMENDMENTS Regular Session Amendments proposed by Senate Committee on Local and Municipal Affairs to Original Senate Bill No.
485 BY SENATOR EDMONDS AN ACT To amend and reenact R.S.
485 by Senator Edmonds AMENDMENT NO.
33:3078 and to enact R.S.
1 Onpage1, line2, change"R.S.
33:3077(8), relative to the city of St.
33:3078 andtoenactR.S.
George;toproviderelativetotheallocationandexerciseofcertainmunicipaltaxing authority within the corporate limits of the city of St.
33:3077(8)"to "R.S.33:3076and 3078 and to enact R.S.
George;
33:3077(8) and 3080.1" AMENDMENT NO.
to provide for exclusive municipal administration of insurance premium taxes;
2 On page 1, line 3, after "George;" insert the following:
to provide for the levyofinsurancepremiumtax;
"to provide for municipal fiscal authority;
to providefordefinitions;
to provide relative to powers of certain municipalities in certaincircumstances;to provide relative to new development;
to provideforprospective adjudication;
to provide relative to the sharing of the cost of certain public facilities;
to provide for an effective date;
to provide for certain charges to be adopted by ordinance;" AMENDMENT NO.
and to provide for related matters.
3 Onpage1, line 6, after"definitions;" insert "to provide forlegislative findings andpurpose;
Be it enacted by the Legislature of Louisiana:
to provide relative to procedures,limitations, termination,applicability,andseverability;
Section 1.
to provide relative to accounting and credits;
R.S.
to provide relative to review of public facility charges;" AMENDMENT NO.
33:3078 is hereby amended and reenacted and R.S.
4 On page 1, line 7, change "adjudication" to "application" AMENDMENT NO.
33:3077(8) is hereby enacted to read as follows:
5 Onpage1,line9,after"Section1."deletetheremainderofthelineandinsert"R.S.33:3076 and 3078 are herebyamended and reenacted and R.S.
§3077.
33:3077(8) and 3080.1 are" AMENDMENT NO.
Definitions Wheneverusedin this Part,unlessadifferentmeaningclearlyappearsin the context, the following terms, whether used in the singular or plural, shall be given the following interpretations:
6 On page 1, between lines 10 and 11, insert the following:
* * * (8)"Insurance premiumtax"meansamunicipal licensetaximposedon insurerspursuanttoR.S.22:833oranyotherapplicableprovisionoflaw,based upon premiums written on risks located within the taxing jurisdiction.
"§3076.
§3078.ContinuedlevyoftaxbyEastBatonRougeParishInsurancepremiumtax;
Legislative findings;
purpose A.
The legislature hereby finds and determines that in the event the lawsuit challenging the incorporation of the city of St.
George within East Baton Rouge Parish is unsuccessful, a state of emergencywill exist in the municipalityuntil cash flow can be developed through the levy and collection of municipal sales and use taxestofundtheexpensesofmunicipalgovernment.Asaresultoftheforegoing,the legislature determines it essential and necessaryto authorize the continuation of the parishtaxwithintheareaincorporated,toauthorizethecontinuationoftheprovision of services by the parish within the area incorporated, and to create a financial assistance district and provide for it a source of revenue in order that it mayengage in cooperative endeavors, enter into contracts for the provision of essential public services, and raise revenue to assist the municipality in funding the delivery of essential public services to its citizens and to assist the municipality in preventing cash flow difficulties.
B.
The legislature further finds and declares that:
(1) A municipality governed by the applicable laws of the state of Louisiana and located within a larger parish may experience immediate development related demands on roads, drainage, water, and wastewater facilities following incorporation.
Page 1 of 4 SCASB485 2283 3345 (2) Local governments in the state of Louisiana currently administer developmentrelatedchargesassociatedwithtraffic,sewer,drainage,andutility capacity.
(3)Uniformstandards andclarificationarenecessarytoensurethatthe charges are administered fairly, predictably, and in reasonable proportion to the impacts of development.
(4) Development related public facilities charges are a component of municipal fiscal authority for providing public services and infrastructure." AMENDMENT NO.
7 On page 1, line 16, delete "municipal" AMENDMENT NO.
8 On page 2, delete lines 2 and 3, and insert the following:
"§3078.ContinuedlevyoftaxbyEastBatonRougeParishInsurancepremiumtax;
authority to levy A.
authority to levy" AMENDMENT NO.
Notwithstanding any law to the contrary, in the event the city of St.
9 On page 2, line 14, delete "upon the effective date provided in this Section," AMENDMENT NO.
George, as approved by the voters on October 12, 2019, is incorporated, the parish may continue to levy and collect the parish tax within the corporate limits of the municipality pursuant to an intergovernmental agreement between the parish and municipality for the purpose of providing essential public services to, or funding essential public services for, the citizens within St.
10 On page 2, line 17, change "risk" to "risks" AMENDMENT NO.
George until the St.
11 On page 2, line 18, change "The city of" to "Beginning on January 1, 2027, the city of" AMENDMENT NO.
George Transition District levies and collects a two percent sales and use tax, the municipality levies and collects a two percent sales and use tax, the end of the Page 1 of 2 Coding:
12 Onpage2,line24,delete"riskandperiod"andinsert"periodforriskslocatedwithinthe corporate limits of the city of St.
Words which are struck through are deletions from existing law;
George" AMENDMENT NO.
words in boldface type and underscored are additions.
13 On page 2, line 26, after "authority of the" insert "city of Baton Rouge and" AMENDMENT NO.
Show all 89 changed rows (49 more)
Previous
Latest
SB NO.
14 On page 3, line 1, after "the" delete "parish or consolidated government" and insert "city of Baton Rouge or parish of East Baton Rouge" AMENDMENT NO.
485 ENROLLED quarter following the election to impose the municipal tax if the proposition is not approved by the electorate, or twelve months after the incorporation becomes final, whicheveroccursfirst.
15 On page 3, between lines 1 and 2, insert the following:
beginning on January 1.2027,thecityof St.
"* * * §3080.1.
Georgeshall exclusively exercise all municipal authority to levy, collect, administer, and enforce any insurance premium tax, as defined in R.S.
Development related public facilities charge A.(1) Notwithstanding any provision of law to the contrary, a municipality meetingthecriteriaprovided in Subsection B of this Sectionmay, by ordinance, require new development to bear a proportionate share of the cost of public facilities necessary by the development, including through methodologies or schedules derived from a capital improvement plan or professionalstudyandapplied asaconditionof subdivision approval,building permit issuance, utility connection, certificate of occupancy, or other development approval.
33:3077, on risk located within the corporate limits of the city of St.
Page 2 of 4 SCASB485 2283 3345 (2) A charge imposed pursuant to this Section shall be limited to the allocation of costs attributable to new development and imposed only in accordance with this Section.
George.
The city of Baton Rouge and the parish of East Baton Rouge, includinganycomponentoftheconsolidatedgovernment,shallnotlevy,collect, administer, or receive any insurance premium tax on risks located within the corporate limits of the city of St.
This Section shall apply only to a municipality that meets all of the following criteria:
George.
(1) Incorporated on or after January 1, 2010.
(2) Governed by applicable state law and not operating under a home rule charter.
(3) Located wholly or partially within a parish having a population in excessofthreehundredthousandaccordingtothemostrecentfederaldecennial census.
Nothing in this Section shall be construed to authorize duplicative taxation.
For purposes of this Section, the following terms have the following meanings:
An insurer shall be subject to only one local insurance premium tax for a given risk and period.
(1) "Development" means the construction, reconstruction, redevelopment,conversion,structuralalteration,relocation,orenlargementof any structure or use of land which increases the demand for public facilities.
D.
"Development" shall not include ordinary maintenance, repair, or reconstruction of a structure destroyed by casualty, provided that the maintenance,repair,orreconstructionofastructure doesnotincreasedemand for public facilities beyond the demand in existence immediately prior to the casualty.
The governing authority of the city of St.
(2) "Public facilities" means capital improvements for roads, bridges, intersections, traffic control systems, drainage, storm water and flood control systems, water supply and distribution systems, and wastewater collection, treatment, pumping, and disposal systems, including associated land, rights-of-way, design, engineering, and infrastructure directly related to capacity expansion.
George and governing authority of the parish of East Baton Rouge may enter into an intergovernmental agreement solely for the purposes of records transfer, closeout of prior records, and administrative cooperation, but not for the continued collection of the insurance premium tax described in this Section by the parish or consolidated government.
(3) "Public facilities charge" means a monetary condition imposed pursuanttothisSectiontofundorrecoupthecostsofcapacityexpandingpublic facilities.
Section 2.
(4) "Qualified professional" means a professional engineer licensed in the state of Louisiana or another person with demonstrable expertise in infrastructureplanning, finance,orimpactanalysisrelevanttopublic facilities charges.
The provisions of this Act shall become effective on January 1, 2027.
(5)"Servicearea"meansageographicareawithinwhichthebenefitsof apublicfacilityarereasonablyexpectedtobeavailabletoadevelopmentpaying the charge.
Section 3.
D.(1) Prior to adopting or amending any ordinance imposing a public facilities charge, the municipality shall adopt a capital improvement plan or professional study prepared or approved by a qualified professional.
The provisions of this Act shall apply prospectively only to premiums attributable to periods beginning on and after January 1, 2027.
(2) The plan or study pursuant to this Subsection shall:
PRESIDENT OF THE SENATE SPEAKER OF THE HOUSE OF REPRESENTATIVES GOVERNOR OF THE STATE OF LOUISIANA APPROVED:
(a) Identify existing capacity and projected demand attributable to the development.
Page 2 of 2 Coding:
(b) Identify capital improvements required to accommodate the development.
Words which are struck through are deletions from existing law;
(c) Establish service areas, if applicable.
words in boldface type and underscored are additions.
(d) Establish a reasonable methodology for determining the proportionate share of costs attributable to the development.
(3) Prior to adopting or amending an ordinance imposing a public facilities charge, the municipality shall hold at least one public hearing.
Notice of the hearing shall be published in the official journal of the municipality at least fifteen days prior to the hearing, and the capital improvement plan or professional study shall be made available for public inspection before the hearing.
(4) A public facilities charge shall apply only to a development application that is submitted after the effective date of the ordinance.
E.(1)Apublicfacilitieschargeshallbearareasonablerelationshiptothe need for public facilities created by the development.
(2) A public facilities charge shall not exceedthe proportionate share of the costs of public facilities attributable to the development.
(3) A charge imposed pursuant to this Section shall not be used to fund operations or maintenance.
Page 3 of 4 SCASB485 2283 3345 (4) A charge imposed pursuant to this Section shall not be used to remedy an existing deficiency except to the extent attributable to new development.
(5) A charge imposed pursuant to this Section shall be reduced as necessary to avoid duplicating recovery for the same public facility cost from thesamedevelopment.Thecharge may be reducedtoaccountforfeesimposed by other governmental entities for the same public facility capacity.
(6) A public facilities charge may include automatic intermittent adjustments based on a recognized construction cost index.
F.
The ordinance shall provide for credits or offsets for the value of any land, construction, or improvements provided or funded by a developer that serve the same public facilities or servicearea for which the charge is imposed.
G.(1) Revenue collected pursuant to this Section shall be deposited in a separate interest bearing account by facility category and, if applicable, by service area.
(2)Revenueandinterestearnedshallbeusedonlyforthepublicfacilities and service area for which it is collected.
(3) Revenue shall be expended or encumbered within eight years of collection or within a shorterperiod established by ordinance.
The revenue, if not expended or encumbered within the applicable period, shall be subject to refund pursuant to procedures established by ordinance, including refund application procedures, methodology for any pro rata calculations, and deadlines for refund transfers.
H.Themunicipalityshallestablishproceduresforadministrativereview of a public facilities charge and has the right of judicial review in accordance with applicable law.
I.
Notwithstanding any provision of law to the contrary,amunicipality, upon meeting the requirements provided in this Section, may prepare or commission the capital improvement plan or professional study, hold the hearing, and adopt animplementingordinanceinaccordancewith this Section to become effective on January 1, 2027.
No public facilities charge shall be assessed prior to January 1, 2027.
J.
The authority granted by this Section shall terminate on January 1, 2029." AMENDMENT NO.
16 On page 3, after line 4, insert the following:
"Section 4.
The provisions of this Act are severable.
If any provision or item of this Act, or the application thereof, is held invalid, such invalidity shall not affect the other provisions, items, or applications of this Act and the Act shall be given effect without the invalid provision, item, or application pursuant to R.S.
24:175." Page 4 of 4