SB 485

2026 Regular Session  ENROLLED
  ACT No. 904
 SENATE BILL NO. 485
 BY SENATOR EDMONDS
1AN ACT
2 To amend and reenact R.S. 33:3078 and to enact R.S. 33:3077(8), relative to the city of St.
3George; to provide relative to the allocation and exercise of certain municipal taxing
4authority within the corporate limits of the city of St. George; to provide for
5exclusive municipal administration of insurance premium taxes; to provide for the
6levy of insurance premium tax; to provide for definitions; to provide for prospective
7adjudication; to provide for an effective date; and to provide for related matters.
8 Be it enacted by the Legislature of Louisiana:
9Section 1. R.S. 33:3078 is hereby amended and reenacted and R.S. 33:3077(8) is
10 hereby enacted to read as follows:
11§3077. Definitions
12Whenever used in this Part, unless a different meaning clearly appears in the
13context, the following terms, whether used in the singular or plural, shall be given
14the following interpretations:
15*     *      *
16(8) "Insurance premium tax" means a municipal license tax imposed on
17insurers pursuant to R.S. 22:833 or any other applicable provision of law, based
18upon premiums written on risks located within the taxing jurisdiction.
19§3078. Continued levy of tax by East Baton Rouge Parish Insurance premium tax;
20transition; authority to levy
21A. Notwithstanding any law to the contrary, in the event the city of St.
22George, as approved by the voters on October 12, 2019, is incorporated, the parish
23may continue to levy and collect the parish tax within the corporate limits of the
24municipality pursuant to an intergovernmental agreement between the parish and
25municipality for the purpose of providing essential public services to, or funding
26essential public services for, the citizens within St. George until the St. George
27Transition District levies and collects a two percent sales and use tax, the
28municipality levies and collects a two percent sales and use tax, the end of the
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  Coding: Words which are struck through are deletions from existing law;
  words in boldface type and underscored are additions.
 SB NO. 485  ENROLLED
1quarter following the election to impose the municipal tax if the proposition is not
2approved by the electorate, or twelve months after the incorporation becomes final,
3whichever occurs first. beginning on January 1. 2027, the city of St. George shall
4exclusively exercise all municipal authority to levy, collect, administer, and
5enforce any insurance premium tax, as defined in R.S. 33:3077, on risk located
6within the corporate limits of the city of St. George.
7B. The city of Baton Rouge and the parish of East Baton Rouge,
8including any component of the consolidated government, shall not levy, collect,
9administer, or receive any insurance premium tax on risks located within the
10corporate limits of the city of St. George.
11C. Nothing in this Section shall be construed to authorize duplicative
12taxation. An insurer shall be subject to only one local insurance premium tax
13for a given risk and period.
14D. The governing authority of the city of St. George and governing
15authority of the parish of East Baton Rouge may enter into an
16intergovernmental agreement solely for the purposes of records transfer,
17closeout of prior records, and administrative cooperation, but not for the
18continued collection of the insurance premium tax described in this Section by
19the parish or consolidated government.
20Section 2. The provisions of this Act shall become effective on January 1, 2027.
21Section 3. The provisions of this Act shall apply prospectively only to premiums
22 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:
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  Coding: Words which are struck through are deletions from existing law;
  words in boldface type and underscored are additions.