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Regular Session, 2012
SENATE BILL NO. 475
BY SENATOR DORSEY-COLOMB AND REPRESENTATI VE BARROW
TAX/TAXATION. Provides for performance based tax rebates for musical or other
entertainment events held in public facilities under certain conditions. (7/1/12)
AN ACT1
To enact R.S. 39:469, relative to the rebate of sales and use tax of the state and its political2
subdivisions; to provide for performance based tax rebates for musical or other3
entertainment events held in public facilities under certain conditions; to provide for4
the qualifications of the rebate; to provide for definitions; to provide for an effective5
date; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 39:469 is hereby enacted to read as follows: 8
ยง469. Tax rebate; publicly-owned facility activity9
A. As used in this Section, the following words and expressions shall10
have the meanings provided in this Subsection, unless the context clearly11
requires otherwise:12
(1) "Public facility" means a stadium facility owned and operated by the13
state or any of its agencies, boards, or commissions which is normally used for14
athletic or sporting events, activities, or enterprises and which has a seating15
capacity in excess of ninety thousand.16
(2) "Event, activity, or enterprise" means a musical or other17 SB NO. 475
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entertainment undertaking in the public facility which has been held for no less1
than two consecutive years prior to the undertaking, is conducted over two2
consecutive days, and has an average attendance of at least twenty-five3
thousand per day.4
(3) "Participating political subdivision" means a political subdivision5
located within the parish in which the public facility is located, which is a taxing6
authority for sales and use tax purposes, and whose governing authority has7
agreed to participate in the rebate provided in this Section.8
(4) "Rebate" means the return to the promoter of the sales and use taxes9
paid for admission to the event, activity, or enterprise to the state, any political10
subdivision whose boundary is coterminous with those of the state, or any11
participating political subdivision, for the right of admission to the event,12
activity, or enterprise.13
(5) "Right of admission" means a ticket, including the value of any ticket14
included in the sale or right to use a suite during the event, activity, or15
enterprise, or any charge for parking, which is paid for the privilege of entering16
the event, activity, or enterprise.17
B. The right of admission to any event, activity, or enterprise conducted18
in a publicly owned facility owned and operated by the state, or any of its19
agencies, boards, or commissions shall be subject to rebate of sales and use taxes20
imposed by the state, any political subdivision whose boundaries are21
coterminous with those of the state, or any participating political subdivision as22
provided in this Section.23
C. (1) The rebate shall be payable by the respective taxing body within24
ninety days after submission of sufficient proof of entitlement to the rebate for25
the event, activity, or enterprise by the promoter.26
(2) The owner and operator of the public facility shall certify to the27
Department of Revenue the number of admissions to each event, activity, or28
enterprise that are subject to the rebate. The Department of Revenue shall29 SB NO. 475
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
provide for such reporting requirements as are necessary to administer the1
rebate. Any taxpayer specific information provided pursuant to this Subsection2
shall be confidential to the extent provided by law.3
Section 2. This Act shall become effective on July 1, 2012.4
The original instrument was prepared by Martha Hess. The following digest,
which does not constitute a part of the legislative instrument, was prepared
by Riley Boudreaux.
DIGEST
Dorsey-Colomb (SB 475)
Proposed law provides for definitions of "public facility", "event, activity, or enterprise",
"participating political subdivision", "rebate", and "right of admission".
Proposed law provides that the right of admission to any event, activity, or enterprise
conducted in a publicly owned facility owned and operated by the state, or any of its
agencies, boards, or commissions shall be subject to rebate of sales and use taxes imposed
by the state, any political subdivision whose boundaries are coterminous with those of the
state, or any participating political subdivision as provided in proposed law.
Proposed law provides that the rebate shall be payable by the respective taxing body within
90 days after submission of sufficient proof of entitlement to the rebate for the event,
activity, or enterprise by the promoter.
Proposed law further provides that the owner and operator of the public facility shall certify
to the Department of Revenue the number of admissions to each event, activity, or enterprise
that are subject to the rebate. The Department of Revenue shall provide for such reporting
requirements as are necessary to administer the rebate.
Proposed law provides that any taxpayer specific information provided pursuant to proposed
law shall be confidential to the extent provided by law.
Effective July 1, 2012.
(Adds R.S. 39:469)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill
1. Extends the time that the rebate must be paid from 30 days to 90 days.