RÉSUMÉ DIGEST
ACT 170 (HB 522) 2019 Regular Session Abramson
Existing law creates and provides for the La. Stadium and Exposition District, a political
subdivision of the state composed of the territory in Orleans and Jefferson parishes, to plan,
finance, construct, develop, maintain, and operate facilities to accommodate athletic contests
and other events of public interest. Provides for the district's governance.
Existing law authorizes the district to levy a hotel occupancy tax. Provides that the state and
local sales and use taxes levied on hotel fees within the district prior to Nov. 8, 1966, are
abated during the period that the hotel occupancy tax is levied. However, prohibits the
district from levying the hotel occupancy tax until the governing authorities of New Orleans
and Jefferson Parish consent to the abatement of their taxes. Exempts sales taxes levied by
the Orleans and Jefferson parish school boards from the abatement.
New law exempts sales and use taxes levied by New Orleans from the abatement, thereby
restoring the city's authority to collect sales and use taxes levied prior to Nov. 8,1966, from
hotels. Requires that New Orleans deposit revenue received pursuant to new law into its
infrastructure fund.
Effective July 1, 2019.
(Amends Art. XIV, §47(M)(3rd unnumbered para.) of 1921 Const. of La.)