Louisiana Senate Bill SB612

Louisiana 2014 Regular Session

• Introduced: 3/31/14
• Refer: 4/1/14

Caption

Excludes from local sales tax sales of admission to sightseeing guided tours by boat of swamp or marsh areas if only information or transportation is provided to purchasers. (7/1/14)

Impact

The passage of SB 612 is likely to have a favorable impact on local businesses engaging in sightseeing tours, especially those operating in natural areas like swamps and marshes. By removing sales tax from these admissions, it makes these tours more affordable and potentially increases their market competitiveness. This legislative change could incentivize tourism in these unique ecological environments, encouraging more visitors and helping local economies. However, it may also raise discussions on the broader implications of tax exemptions on local revenue streams.

Summary

Senate Bill 612, introduced by Senator Gary Smith, aims to adjust the local sales tax policy regarding the sale of admissions for sightseeing guided tours by boat through swamp or marsh areas. The bill specifically excludes these tours from local sales taxes if they provide only information or transportation to the purchasers, without any additional entertainment or food services. The proposed effective date for this change is July 1, 2014, marking a significant alteration in how local sales tax applies to this specific sector of tourism in Louisiana.

Sentiment

Overall, the sentiment surrounding SB 612 appears positive from the tourism and local business perspectives. Supporters likely view this bill as a boon to local tour operators, facilitating greater accessibility to unique tourist attractions. However, critics may raise concerns about the implications for local government funding and whether the exemption could set precedence for other sectors seeking similar tax breaks, thereby complicating funding for community services.

Contention

Notable points of contention may arise around the fairness and equity of applying tax exemptions selectively within the tourism industry. While proponents argue that this exemption supports economic development by making tours more appealing, opponents might voice concerns about the potential loss of tax revenue for local governments that could affect public services. The discussions could also touch on whether such measures are the best way to support the tourism industry without compromising community financial stability.