La. Const. art. VII, § 2 – Power to Tax; Limitation | Midpage
§ 2
La. Const. art. VII, § 2
Power to Tax; Limitation
State of Louisiana
The levy of a new tax, an increase in an existing tax, or a repeal of an existing tax exemption shall require the enactment of a law by two-thirds of the elected members of each house of the legislature.