SLS 14RS-1180 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2014
SENATE BILL NO. 616
BY SENATOR LAFLEUR
GAMING. Provides with respect to certain receipts generated from slot machine gaming
activity at live pari-mutuel wagering facilities. (7/1/14)
AN ACT1
To enact R.S. 27:361(B)(5), relative to the conduct of slot machine gaming activity; to2
allocate revenue from slot machine gaming activity at the pari-mutuel live horse3
racing facility in Orleans Parish; to provide relative to classification of revenue; to4
provide for a termination date; to provide for an effective date; and to provide for5
related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 27:361(B)(5) is hereby amended and reenacted to read as follows:8
ยง361. Conduct of slot machine gaming; temporary conduct9
* * *10
B. As a condition of licensing and to maintain continued authority for the11
conduct of slot machine gaming at the licensed eligible facility, the owner of the12
licensed eligible facility shall:13
* * *14
(5)(a) Contribute to the support of the pari-mutuel live thoroughbred15
horse racing by paying annually a fixed percentage of thirty-three percent of the16
annual net slot machine proceeds received from slot machine gaming operations17 SB NO. 616
SLS 14RS-1180 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
at the licensed eligible facility in Orleans Parish to supplement purses for1
thoroughbred races.2
(b) Any contributions made pursuant to Subparagraph (a) of this3
Paragraph shall be included in taxable net slot machine proceeds for purposes4
of R.S. 27:391 and 393.5
(c) The provision of this Paragraph shall be null and void and of no effect6
on and after July 1, 2017.7
* * *8
Section 2. This Act shall become effective on July 1, 2014; if vetoed by the governor9
and subsequently approved by the legislature, this Act shall become effective on July 1,10
2014, or on the day following such approval by the legislature, whichever is later.11
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Dawn Romero Watson.
DIGEST
LaFleur (SB 616)
Present law, generally, authorizes certain race tracks to conduct slot machine gaming (R.S.
27:361(A)) and imposes a state license tax of 18.5% (R.S. 27:393) and a local tax of up to
4% (R.S. 27:391) on net slot machine proceeds. Present law also requires 15% of net slot
machine proceeds to be paid to supplement purses (R.S. 27:361(B)(4)(a)) and 3% to horse
associations (R.S. 27:361(B)(4)(b) and (c)).
Present law defines "net slot machine proceeds" as gross revenue less the total amount or
value paid out to winning patrons or players.
Proposed law retains present law and as a condition of licensing and in order to maintain
continued authority for the conduct of slot machine gaming, requires 33% of net slot
machine proceeds from gaming operations at the pari-mutuel facility in Orleans Parish to be
contributed to supplemental purses for thoroughbred races.
Proposed law specifically provides that proposed law contribution will be included in taxable
net slot machine proceeds for purposes of the state license tax and local tax. Also, provides
that proposed law will be of no effect on and after July 1, 2017.
Effective July 1, 2014.
(Adds R.S. 27:361(B)(5))