Provides for donations of tax refunds to the Dreams Come True, Inc., through a check-off box on state income tax returns. (gov sig) (EN NO IMPACT GF RV See Note)
Prohibits a police jury, municipality, or other local governing authority from charging any franchise fee or similar charge to an electric, gas, or water public utility which is in excess of 2% of annual gross receipts. (gov sig) (OR DECREASE LF RV See Note)
Exempts from state and local sales taxes purchases by a nonprofit corporation whose primary purpose is to fund children's service organizations through golf events. (7/1/11) (OR DECREASE GF RV See Note)
Establishes the Fly Louisiana Incentive Program for granting rebates to air carriers for adding a certain amount of arriving and departing international passengers at a Louisiana airport and adding a scheduled international direct flight from the airport at least twice per week for at least 12 months. (7/1/14)
Creates the Acadiana Cultural and Entertainment Special District and authorizes certain parishes within the district to provide an exemption from their sales tax for purchases by a motion picture production company for a specific state-certified movie production by that company. (gov sig) (EN DECREASE LF RV See Note)
Authorizes the Department of Revenue to appeal to the Louisiana Tax Commission regarding the value of an assessment of inventory for purposes of the inventory tax credit. (gov sig) (OR INCREASE GF EX See Note)
Exempts from local sales and occupancy tax in certain parishes agreements to furnish for a period of 30 days or longer an accommodation, space, or lot which is in an overnight camping facility or trailer park. (7/1/11)