HLS 19RS-440 ORIGINAL
2019 Regular Session
HOUSE BILL NO. 277
BY REPRESENTATIVE LYONS
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
ALCOHOLIC BEVERAGE PERMT: Requires the commissioner of alcohol and tobacco
control to suspend or revoke permits of certain alcoholic beverage dealers for failure
to pay taxes
1 AN ACT
2To amend and reenact R.S. 26:91(B), relative to permits for alcoholic beverages; to require
3 the suspension or revocation of retail dealer's permits under certain circumstances;
4 to provide for an effective date; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 26:91(B) is hereby amended and reenacted to read as follows:
7 ยง91. Additional causes for suspension or revocation of permits; fines
8 * * *
9 B. In addition to any other causes enumerated in this Chapter, the
10 commissioner shall suspend or revoke any permit of any dealer that fails to pay any
11 sales taxes, due to the state withholding taxes, Louisiana Stadium and Exposition
12 District hotel occupancy taxes, Ernest N. Morial New Orleans Exhibition Hall
13 Authority taxes, or taxes due to the state for the sale of beverages of high alcoholic
14 content, beverages of low alcoholic content, or tobacco.
15 * * *
16 Section 2. This Act shall become effective upon signature by the governor or, if not
17signed by the governor, upon expiration of the time for bills to become law without signature
18by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-440 ORIGINAL
HB NO. 277
1vetoed by the governor and subsequently approved by the legislature, this Act shall become
2effective on the day following such approval.
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 277 Original 2019 Regular Session Lyons
Abstract: Requires the commissioner of alcohol and tobacco control to suspend or revoke
dealer permits for alcoholic beverages when the dealer fails to pay taxes due to the
state.
Present law requires the commissioner to suspend or revoke any alcohol permit of a dealer
that fails to pay any sales taxes due to the state.
Proposed law retains present law and further requires the suspension or revocation of any
permit of a dealer that fails to pay any of the following taxes:
(1)Taxes on beverages of high alcoholic content
(2)Taxes on beverages of low alcoholic content
(3)Tobacco taxes
(4)Withholding taxes
(5)La. Stadium and Exposition District hotel occupancy taxes
(6)Ernest N. Morial New Orleans Exhibition Hall Authority taxes
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 26:91(B))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.