Amendment vs bill House Floor Amendment, #5942, Sawyer, Adopted vs Enrolled

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

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Regular Session ENROLLED SENATE BILL NO.
HFASB485 552 5942 FOR OFFICE USE ONLY HOUSE FLOOR AMENDMENTS Regular Session Amendments proposed by Representative Sawyer to Reengrossed 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 On page 1, line 2, after "reenact" and before "and to" delete "R.S.
33:3077(8), relative to the city of St.
33:3076 and 3078" and insert "R.S.
George;toproviderelativetotheallocationandexerciseofcertainmunicipaltaxing authority within the corporate limits of the city of St.
33:3078" AMENDMENT NO.
George;
2 On page 1, line 2, after "R.S.
to provide for exclusive municipal administration of insurance premium taxes;
33:3077(8)" delete "and "3080.1," and insert a comma "," AMENDMENT NO.
to provide for the levyofinsurancepremiumtax;
3 On page 1, line 3, after "St.
to providefordefinitions;
George;" delete the remainder of the line and delete lines 4 through 6 in their entirety and insert "to provide" AMENDMENT NO.
to provideforprospective adjudication;
4 On page 1, line 10, after "definitions;" delete the remainder of the line and delete lines 11 and 12 in their entirety and on line 13, delete "review of public facility charges;" AMENDMENT NO.
to provide for an effective date;
5 On page 1, line 13, after "prospective" and before "to provide" delete "application;" and insert "adjudication;" AMENDMENT NO.
and to provide for related matters.
6 On page 1, line 16, after "Section 1." and before "hereby" delete "R.S.
Be it enacted by the Legislature of Louisiana:
33:3076 and 3078 are" and insert "R.S.
Section 1.
33:3078 is" AMENDMENT NO.
R.S.
7 Onpage1, line17, after"33:3077(8)andbefore"hereby" delete "and 3080.1 are"andinsert "is" AMENDMENT NO.
33:3078 is hereby amended and reenacted and R.S.
8 On page 2, delete lines 1 through 27 in their entirety AMENDMENT NO.
33:3077(8) is hereby enacted to read as follows:
9 On page 3, line 4, after "means a" and before "license" insert "municipal" AMENDMENT NO.
§3077.
10 On page 3, at the beginning of line 9, change "A.(1)" to "A." Page 1 of 2 CODING:
Definitions Wheneverusedin this Part,unlessadifferentmeaningclearlyappearsin the context, the following terms, whether used in the singular or plural, shall be given the following interpretations:
Wordsinstruckthroughtypearedeletionsfromexistinglaw;wordsunderscored are additions.
* * * (8)"Insurance premiumtax"meansamunicipal licensetaximposedon insurerspursuanttoR.S.22:833oranyotherapplicableprovisionoflaw,based upon premiums written on risks located within the taxing jurisdiction.
HFASB485 552 5942 AMENDMENT NO.
§3078.ContinuedlevyoftaxbyEastBatonRougeParishInsurancepremiumtax;
11 On page 3, line 19, before "the" insert "beginning on January1, 2027," AMENDMENT NO.
transition;
12 On page 3, line 21, after "on" and before "located" delete "risks" and insert "risk" AMENDMENT NO.
authority to levy A.
13 On page 3, at the beginning of line 23, delete "(2) Beginning on January 1, 2027, the" and insert "B.
Notwithstanding any law to the contrary, in the event the city of St.
The" 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.
14 On page 3, at the beginning of line 27, delete "(3)" and insert "C." AMENDMENT NO.
George until the St.
15 On page 3, line 29, after "given" delete the remainder of the line and on page 4, delete line 1 in its entirety and insert "risk and period." 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:
16 On page 4, at the beginning of line 2, delete "(4)"and insert "D." AMENDMENT NO.
Words which are struck through are deletions from existing law;
17 Onpage4, line3, after"authorityof the"andbefore"parish"delete"cityof Baton Rouge and" AMENDMENT NO.
words in boldface type and underscored are additions.
18 On page 4, line 7, after "the" delete the remainder of the line and insert "parish or consolidated government." AMENDMENT NO.
SB NO.
19 On page 4, delete lines 8 through 29 in their entirety and delete pages 5 and 6 in their entirety and on page 7, delete lines 1 through 26 in their entirety 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.
20 On page 8 delete lines 1 through 4 in their entirety Page 2 of 2 CODING:
beginning on January 1.2027,thecityof St.
Wordsinstruckthroughtypearedeletionsfromexistinglaw;wordsunderscored are additions.
Georgeshall exclusively exercise all municipal authority to levy, collect, administer, and enforce any insurance premium tax, as defined in R.S.
33:3077, on risk located within the corporate limits of the city of St.
George.
B.
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.
George.
C.
Nothing in this Section shall be construed to authorize duplicative taxation.
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An insurer shall be subject to only one local insurance premium tax for a given risk and period.
D.
The governing authority of the city of St.
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.
Section 2.
The provisions of this Act shall become effective on January 1, 2027.
Section 3.
The provisions of this Act shall apply prospectively only to premiums attributable to periods beginning on and after January 1, 2027.
PRESIDENT OF THE SENATE SPEAKER OF THE HOUSE OF REPRESENTATIVES GOVERNOR OF THE STATE OF LOUISIANA APPROVED:
Page 2 of 2 Coding:
Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.