Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2012 ENROLLED
SENATE BILL NO. 475
BY SENATORS DORSEY-COLOMB AND BROOME AND REPRESENTATI VE
BARROW
AN ACT1
To enact R.S. 39:469, relative to the rebate of sales and use tax of local governmental2
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 that is normally used for14
athletic or sporting events, activities, or enterprises and that has a seating15
capacity in excess of ninety thousand.16
(2) "Event, activity, or enterprise" means a musical or other17
entertainment undertaking in the public facility that has been held for no less18
than two consecutive years prior to the undertaking, is conducted over two19
consecutive days, and has an average attendance of at least twenty-five20
thousand per day.21
(3) "Participating local governmental subdivision" means a local22
governmental subdivision located within the parish in which the public facility23
is located, that is a taxing authority for sales and use tax purposes, and whose24
governing authority has agreed to participate in the rebate provided in this25
Section.26
ACT No. 787 SB NO. 475 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
(4) "Rebate" means the return to the promoter of the sales and use taxes1
paid for admission to the event, activity, or enterprise to a participating local2
governmental subdivision, for the right of admission to the event, activity, or3
enterprise.4
(5) "Right of admission" means a ticket, including the value of any ticket5
included in the sale or right to use a suite during the event, activity, or6
enterprise, or any charge for parking that is paid for the privilege of entering7
the event, activity, or enterprise.8
B. The right of admission to any event, activity, or enterprise conducted9
in a publicly owned facility owned and operated by the state or any of its10
agencies, boards, or commissions shall be subject to rebate of sales and use taxes11
imposed by any local governmental subdivision as provided in this Section.12
C. (1) The rebate shall be payable by the respective taxing body within13
ninety days after submission of sufficient proof of entitlement to the rebate for14
the event, activity, or enterprise by the promoter.15
(2) The owner and operator of the public facility shall certify the16
number of admissions to each event, activity, or enterprise that are subject to17
the rebate. The single collector for sales and use taxes in the parish in which the18
public facility is located shall provide for such reporting requirements as are19
necessary to administer the rebate. Any taxpayer specific information provided20
pursuant to this Subsection shall be confidential to the extent provided by law.21
Section 2. This Act shall become effective on July 1, 2012.22
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: