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Regular Session, 2011 ENROLLED
SENATE BILL NO. 219
BY SENATORS MILLS, MARIONNEAUX AND GUILLORY
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 2011 Louisiana Entertainment Economic12
Impact Analysis estimates that over the course of the three years covered in the13
study motion picture productions will have spent approximately one billion five14
hundred ten million dollars in Louisiana. To date, the typical production is15
spending eighty percent of its budget in the state - and even blockbuster size16
films with budgets in excess of twenty million dollars spend fifty percent, and17
these percentages have steadily increased. From 2008 to 2010, productions18
averaged ninety-two per year. However, the legislature also finds that,19
unfortunately, the productions, and therefore their spin-off economic benefits,20
have tended to be focused in certain regions of the state. Many areas have21
received far less movie-making activity than others. Therefore, it is the22
determination and intention of the legislature in enacting this Act to provide23
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another tax incentive tool to induce the location of movie picture production in1
some of those heretofore neglected areas.2
B. There is hereby created the Acadiana Cultural and Entertainment3
Special District composed of all the parishes with the following populations4
according to the latest federal decennial census:5
(1) Any parish with a population between 50,000 and 52,250.6
(2) Any parish with a population between 56,000 and 90,000.7
(3) Any parish with a population between 200,000 and 230,000.8
C. Any taxing authority within any parish in the ACES District may9
provide for an exemption from their sales and use tax for the sales, purchases,10
or leases and rentals by a motion picture production company for a specific11
state-certified production by that company, all as set forth in the instrument,12
resolution, vote, or other affirmative action providing the exemption. A separate13
action providing an exemption shall be necessary for each state-certified14
production granted the exemption.15
D. For purposes of this Section, the following words and terms shall have16
the following meanings:17
(1) "ACES District" means the Acadiana Cultural and Entertainment18
Special District.19
(2) "Motion picture production company" shall have the same meaning20
as provided for in R.S. 47:6007(B)(6).21
(3) "State-certified production" means a production approved for22
Louisiana Motion Picture Investor Tax Credits by the office of entertainment23
industry development in the Department of Economic Development.24
E. The exemption provided for in this Section shall not be granted on any25
tax in effect on the date of the grant which secures bonds if the grant will affect26
or impair the security of such bonds.27
Section 2. This Act shall become effective upon signature by the governor or, if not28
signed by the governor, upon expiration of the time for bills to become law without signature29
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If30 SB NO. 219 ENROLLED
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vetoed by the governor and subsequently approved by the legislature, this Act shall become1
effective on the day following such approval.2
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: