Louisiana 2020 2020 Regular Session

Louisiana House Bill HB672 Comm Sub / Analysis

                    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 672 Original	2020 Regular Session	James
Abstract:  Rededicates certain state sales tax revenues to the office of the East Baton Rouge Parish
Public Defender.
Present law (R.S. 47:302.29) establishes the East Baton Rouge Parish Community Improvement
Fund into which are deposited the avails of a 2% state sales tax levied on "the furnishing of sleeping
rooms, cottages, or cabins by hotels" (R.S. 47:301(14)(a)) in East Baton Rouge Parish.  Proposed
law retains present law.
Present law dedicates 50% of the money in the East Baton Rouge Parish Community Improvement
Fund to urban mass transit in East Baton Rouge Parish and the other 50% to the Research Park
Corporation domiciled in East Baton Rouge Parish.  Proposed law requires $500,000 to be remitted
to the office of the East Baton Rouge Public Defender prior to any other distribution from the fund. 
Otherwise retains present law.
Present law (R.S. 47:322.9) establishes the East Baton Rouge Parish Enhancement Fund into which
are deposited the avails of a 1% state sales tax levied on "the furnishing of sleeping rooms, cottages,
or cabins by hotels" (R.S. 47:301(14)(a)) in East Baton Rouge Parish. Proposed law retains present
law.
Present law dedicates the money in the East Baton Rouge Parish Enhancement Fund as follows:
(1)$100,000 for urban mass transit purposes in East Baton Rouge Parish.
(2)$100,000 to the Baton Rouge Sports Foundation.
(3)Remainder of the funds to the Riverside Centroplex Arena and Exhibit Center.
Proposed law repeals the $100,000 dedication to the Baton Rouge Sports Foundation.  Dedicates
$400,000 to the office of the East Baton Rouge Parish Public Defender.  Otherwise retains present
law.
Present law (R.S. 47:332.2) establishes the East Baton Rouge Parish Riverside Centroplex Fund into
which are deposited the avails of a 0.97% state sales tax levied on "the furnishing of sleeping rooms,
cottages, or cabins by hotels" (R.S. 47:301(14)(a)) in East Baton Rouge Parish. Proposed law retains
present law.
Present law dedicates 100% of revenues in the fund to capital improvements to the Riverside
Centroplex, the La. Arts and Science Center, Riverfront Promenade, and "related projects" in the
Riverfront Development Plan.  Proposed law requires $100,000 to be remitted to the office of the East Baton Rouge Parish Public Defender prior to any other distribution from the fund.  Otherwise
retains present law.
Effective July 1, 2020, or on the first day following legislative approval if vetoed by the governor
and subsequently approved by the legislature.
(Amends R.S. 47:302.29(B), 322.9(B), and 332.2(B))