RDCSB227 2992 3660
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)]
SB 227 Engrossed 2017 Regular Session Barrow
Proposed law creates the Bethany Convention Center Development District in East Baton
Rouge Parish as a special taxing district and political subdivision of the state.
Proposed law provides that the purpose of the district is to provide for cooperative economic
development in order to provide for the redevelopment of, and dramatic improvement to, the
property within the district located in the city of Baker.
Proposed law provides that the district is governed by a six-member board of commissioners.
All members shall constitute a quorum for the transaction of business. The commissioners
shall be:
(1)The mayor of the city of Baker, or his designee.
(2)Each council member of the Baker City Council.
Proposed law provides the general rights and powers of the district and its board of
commissioners.
Proposed law authorizes the district to exercise the power of tax increment financing
including ad valorem tax increment financing and sales tax increment financing and to levy
sales taxes or hotel occupancy taxes in an amount as may be determined by the board with
the approved written consent of the owners of immovable property in the district.
Proposed law provides that the aggregate tax rates of the sales tax and occupancy tax must
be at least equal to the aggregate rate of all sales and occupancy taxes within the city-parish.
In addition, the taxes levied are deemed to supersede other local sales and occupancy taxes
if the taxes:
(1)Do not secure bonds.
(2)Have not been dedicated by other law or by proposition approved by electors.
(3)Are not based on a per person basis.
(4)Is not the occupancy tax authorized by present law relating to Visit Baton Rouge.
Proposed law authorizes the district to use hotel and sales tax incremental financing or other
financing pledging the revenues of the district. Provides relative to publishing requirements
for certain actions by the board. Prohibits a court from inquiring into board action relative
to adoption of ordinances or resolutions or pledge of tax increments after 30 days after
publication unless a claim has been filed prior to the end of the 30-day period.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 33:9038.71)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Local and Municipal
Affairs to the original bill
1. Increases the board membership from three to six.
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2. Adds Baker City Hall as another option of domicile for the board.
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Municipal, Parochial
and Cultural Affairs to the engrossed bill:
1. Make technical changes, including deleting a reference to the payment of a food
and beverage tax by certain persons.
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