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Regular Session, 2011
SENATE BILL NO. 219
BY SENATOR MILLS
TAX EXEMPTIONS. 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)
AN ACT1
To enact R.S. 47:337.11.2, relative to exemption from the sales and use taxes of political2
subdivisions; to create the Acadiana Cultural and Entertainment Special District and3
authorize certain parishes within the district to provide a certain exemption from4
their sales and use taxes; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:337.11.2 is hereby enacted to read as follows:7
ยง337.11.2. Acadiana Cultural and Entertainment Special District; optional8
exemption9
A. The Legislature of the State of Louisiana hereby finds that motion10
picture production generated by Louisiana Motion Picture Investor Tax Credits11
has been a benefit for the state. The Louisiana Entertainment 2011 Economic12
Impact Study estimates that over the course of the three years covered in the13
study motion picture productions will have spent approximately one hundred14
five billion dollars in Louisiana. To date, the typical production is spending15
eighty percent of its budget in the state - and even blockbuster size films with16
budgets in excess of twenty million dollars spend fifty percent. And these17 SB NO. 219
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percentages have steadily increased. From 2008 to 2010, productions averaged1
ninety-two per year. However, the legislature also finds that, unfortunately, the2
productions, and therefore their spin-off economic benefits, have tended to be3
focused in certain regions of the state. Many areas have received far less movie-4
making activity than others. Therefore, it is the determination and intention of5
the legislature in enacting this Act to provide another tax incentive tool to6
induce the location of movie picture production in some of those heretofore7
neglected areas.8
B. There is hereby created the Acadiana Cultural and Entertainment9
Special District composed of all the parishes with the following populations10
according to the latest federal decennial census:11
(1) Any parish with a population between 50,000 and 52,250.12
(2) Any parish with a population between 56,000 and 90,000.13
(3) Any parish with a population between 200,000 and 220,000.14
C. Any taxing authority within any parish in the ACES District may15
provide for an exemption from their sales and use tax for the sales, purchases,16
or leases and rentals by a motion picture production company for a specific17
state-certified production by that company, all as set forth in the instrument,18
resolution, vote, or other affirmative action providing the exemption. A separate19
action providing an exemption shall be necessary for each state-certified20
production granted the exemption.21
D. For purposes of this Section, the following words and terms shall have22
the following meanings:23
(1) "ACES District" means the Acadiana Cultural and Entertainment24
Special District.25
(2) "Motion picture production company" shall have the same meaning26
as provided for in R.S. 47:6007(B)(6).27
(3) "State-certified production" means a production approved for28
Louisiana Motion Picture Investor Tax Credits by the office of entertainment29 SB NO. 219
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industry development in the Department of Economic Development.1
E. The exemption provided for in this Section shall not be granted on any2
tax in effect on the date of the grant which secures bonds if the grant will affect3
or impair the security of such bonds.4
Section 2. This Act shall become effective upon signature by the governor or, if not5
signed by the governor, upon expiration of the time for bills to become law without signature6
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If7
vetoed by the governor and subsequently approved by the legislature, this Act shall become8
effective on the day following such approval.9
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Proposed law creates the Acadiana Cultural and Entertainment Special District composed
of all the parishes with the following populations according to the latest federal decennial
census:
(1)Any parish with a population between 50,000 and 52,250.
(2)Any parish with a population between 56,000 and 90,000.
(3)Any parish with a population between 200,000 and 220,000.
Authorizes any taxing authority within any parish within the district to provide for an
exemption from their sales tax for the sales, purchases, or leases and rentals by a "motion
picture production company" for a specific "state-certified production" by that company, all
as set forth in the instrument, resolution, vote, or other affirmative action providing the
exemption. A separate action providing an exemption is required for each state-certified
production granted the exemption.
"Motion picture production company" has the same meaning as is provided in the Louisiana
Motion Picture Investor Tax Credits law, R.S. 47:6007(B)(6). "State-certified production"
also is defined as a production approved by the office of entertainment industry development
in the Department of Economic Development for the credits.
Proposed law prohibits granting the exemption for any tax in effect on the date of the grant
which secures bonds if the grant will affect or impair the security of such bonds.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:337.11.2)