Louisiana 2016 1st Special Session

Louisiana Senate Bill SB20

Introduced
2/22/16  
Introduced
2/22/16  
Refer
2/23/16  

Caption

Provides relative to admissions to places of amusement at camp or retreat facilities. (Item #36)(gov sig) (OR INCREASE GF RV See Note)

Impact

The enactment of SB 20 would directly impact nonprofit camp and retreat facilities by subjecting admissions to sales tax, which could affect their financial viability and operations. Nonprofits often rely on fundraising and fee generation to support their missions, and this added tax burden might lead to higher costs for patrons or reduced funds available for programming. Furthermore, it may shift the landscape of how recreational activities are funded and accessed by the community.

Summary

Senate Bill 20 aims to repeal the sales tax exemption for admissions to camp and retreat facilities operated by nonprofit organizations in Louisiana. The bill proposes that these admissions, which were previously excluded from the state and local sales tax, will now be subject to taxation. This change is significant as it seeks to increase state revenue by broadening the tax base, particularly in the context of recreational activities that are facilitated by nonprofit entities.

Sentiment

Overall, the sentiment surrounding SB 20 appears mixed. Supporters argue that the bill is a necessary measure to enhance state revenue and ensure that all forms of amusement are treated equitably in terms of taxation. However, opponents view it as an unfair burden on nonprofit organizations that provide valuable community services through camps and retreats, contending that these entities should be supported, not taxed.

Contention

The main point of contention arises from the balance between generating state revenue and supporting nonprofit organizations. Advocates for the repeal argue that it levels the playing field among amusement providers, while critics assert that taxing admissions to nonprofit facilities could deter families from participating in valuable recreational activities. This has sparked a broader discussion on the role and support of nonprofit organizations within the state's economic framework and community welfare.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.