SLS 182ES-43 ORIGINAL
2018 Second Extraordinary Session
SENATE BILL NO. 2
BY SENATOR CLAITOR
FUNDS/FUNDING. Provides for the dedication of certain local avails of the automobile
rental tax collected in East Baton Rouge Parish. (Item #11)(7/1/18)
1 AN ACT
2 To amend and reenact R.S. 47:551(D)(8)(a), relative to the distribution of the local avails
3 of the automobile rental tax; to provide for the dedication of certain avails collected
4 in East Baton Rouge Parish; to provide for an effective date; and to provide for
5 related matters.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:551(D)(8)(a) is hereby amended and reenacted to read as follows:
8 ยง551. Imposition of tax
9 * * *
10 D. * * *
11 (8) The local tax as provided in Subsection A of this Section that is collected
12 in East Baton Rouge Parish shall be distributed as follows:
13 (a) Forty percent to the East Baton Rouge Council on Aging Visit Baton
14 Rouge.
15 * * *
16 Section 2. This Act shall become effective on July 1, 2018.
17
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 2
SLS 182ES-43 ORIGINAL
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Jerry J. Guillot.
DIGEST
SB 2 Original 2018 Second Extraordinary Session Claitor
Present law, relative to avails of the automobile rental tax collected in East Baton Rouge
Parish, dedicates 40% to the East Baton Rouge Council on Aging; 40% to Capital Area
Human Services, and 20% to the Arts Council of Greater Baton Rouge for its operations and
programs.
Proposed law provides for dedication of 40% of the avails to Visit Baton Rouge rather than
the East Baton Rogue Council on Aging; otherwise retains present law.
Effective July 1, 2018.
(Amends R.S. 47:551(D)(8)(a))
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.