HLS 15RS-1148 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 419
BY REPRESENTATIVE HENRY BURNS
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
GAMING/REVENUE: Provides relative to the expenditure of slot machine proceeds for
capital improvements and maintenance of the horse racing facility in Bossier Parish
1 AN ACT
2To enact R.S. 27:353(15) and 361(B)(5), relative to the conduct of slot machine gaming
3 activity; to dedicate a percentage of net slot machine proceeds from the gaming
4 operations at the pari-mutuel live horse racing facility in Bossier Parish to facility
5 improvements; to provide for submission of improvement plans to the Louisiana
6 State Racing Commission; and to provide for related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 27:353(15) and 361(B)(5) are hereby enacted to read as follows:
9 §353. Definitions
10 When used in this Chapter, the following terms shall have these meanings:
11 * * *
12 (15) "After net slot machine proceeds" means net slot machine proceeds less
13 payments required by R.S. 27:361(B)(4), 391, and 393.
14 * * *
15 §361. Conduct of slot machine gaming; temporary conduct
16 * * *
17 B. As a condition of licensing and to maintain continued authority for the
18 conduct of slot machine gaming at the licensed eligible facility, the owner of the
19 licensed eligible facility shall:
20 * * *
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HLS 15RS-1148 ORIGINAL
1 (5) Contribute to the support of the pari-mutuel live horse racing facility by
2 paying annually a fixed percentage of ten percent of the annual after net slot machine
3 proceeds received from slot machine gaming operations at the licensed eligible
4 facility for maintenance and capital improvement projects for such facility including
5 frontside and backside projects, improvements to grandstands, stables, racetrack
6 surfaces, and turf racing surfaces of suitable quality. Plans for maintenance and
7 capital improvements shall be submitted annually to the Louisiana State Racing
8 Commission for approval. The commission, in approving the plans, shall consider
9 the applicable criteria, standards, and guidelines contained in R.S. 4:159, the public
10 policy in enacting the Pari-Mutuel Live Racing Facility Economic Redevelopment
11 and Gaming Control Act as stated in R.S. 27:352, and standards, technology, and
12 features of other race track facilities which are comparable in size as the licensed
13 eligible facility. The commission shall set a time by which such projects must be
14 completed and certify satisfactory completion to the board. The initial set of plans
15 shall be submitted to the commission by a date established by the commission and
16 shall contain improvements which can be completed to the satisfaction of the
17 commission prior to the start of the next racing year. The provisions of this
18 Paragraph shall only be applicable to the licensed eligible facility in Bossier Parish
19 due to its economic significance to the state at large and need for revitalization and
20 rehabilitation as was the intent of the legislature in enacting this Chapter, and such
21 facility shall account for required maintenance and capital improvement funds
22 separately from other funds in a manner prescribed by the board that allows thorough
23 auditing of the allocation and expenditure of these funds by either the board or
24 commission.
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are additions. HB NO. 419
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DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 419 Original 2015 Regular Session Henry Burns
Abstract: Requires 10% of after net slot machine proceeds from the slot machine gaming
operations at the race track in Bossier Parish be used for maintenance and capital
improvements at that facility.
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 4%
(R.S. 27:391) of net slot machine proceeds. Present law further 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)).
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 10% of after net slot
machine proceeds from gaming operations at the pari-mutuel facility in Bossier Parish be
used for capital improvements at that facility.
Present law defines "net slot machine proceeds" as the total of all cash and property received
by a licensee from slot machine gaming operations minus the amount of cash or prizes paid
to winners. Proposed law adds a definition for "after net slot machine proceeds" to mean net
slot machine proceeds less payments required in present law by R.S. 27:361(B)(4), 391, and
393.
Proposed law specifically provides for capital improvements to both frontside and backside
projects of the facility, including improvements to grandstands, stables, and racetrack
surfaces. Proposed law requires plans for capital improvements to be submitted annually
to the Louisiana State Racing Commission (the commission) for approval of the projects and
requires the commission to set a time by which the projects must be completed. Proposed
law also requires the commission to certify satisfactory completion to the Louisiana Gaming
Control Board.
Present law, in enacting the Louisiana Pari-Mutuel Live Racing Facility Economic
Redevelopment and Gaming Control Act, enacted a policy statement (R.S. 27:352) which
provides, in part, that the legislature finds and declares it to be the public policy of the state
that pari-mutuel wagering facilities which offer live horse racing have historically made
great contributions to the economic development of the state at large and particularly the
agricultural and horse breeding industries and that authorization of slot machine gaming at
specifically defined eligible live racing facilities will revitalize and rehabilitate those
facilities within strategically located geographic areas of the state, and will further result in
overall economic development and additional revenues to the state and parishes where those
facilities are located. Proposed law retains present law and requires the racing commission
to consider such stated public policy in approving the plans for maintenance and capital
improvements as well as standards, technology, and features of other race track facilities
which are comparable in size as the licensed eligible facility.
Proposed law limits the applicability of proposed law to the licensed eligible facility in
Bossier Parish due to its economic significance to the state at large and need for
revitalization and rehabilitation. Proposed law further requires the facility to account for the
improvement funds separately.
(Adds R.S. 27:353(15) and 361(B)(5))
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are additions.