HLS 23RS-711 REENGROSSED
2023 Regular Session
HOUSE BILL NO. 450
BY REPRESENTATIVES FREIBERG AND MARCELLE
TAX/SALES-USE, LOCAL: Authorizes the governing authority of East Baton Rouge
Parish to rebate sales and use tax revenue collected on the sale of admission tickets
to certain events
1 AN ACT
2To enact R.S. 33:2740.70.3, relative to East Baton Rouge; to authorize the governing
3 authority of the parish to rebate sales and use tax revenue collected on the sale of
4 admission tickets to certain events; to provide relative to the approval of such
5 rebates; and to provide for related matters.
6 Notice of intention to introduce this Act has been published
7 as provided by Article III, Section 13 of the Constitution of
8 Louisiana.
9Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 33:2740.70.3 is hereby enacted to read as follows:
11 ยง2740.70.3. East Baton Rouge; rebate of sales taxes
12 A. The governing authority of the city of Baton Rouge and the parish of East
13 Baton Rouge may, subject to the requirements of Subsection B of this Section, rebate
14 to the taxpayer revenue from city or parish sales and use taxes the governing
15 authority levies that were collected on the sale of admission tickets to an event that
16 meets one of the following criteria:
17 (1) The event was held in a publicly owned facility that has a seating
18 capacity of at least seven thousand five hundred.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 23RS-711 REENGROSSED
HB NO. 450
1 (2) The event was held for two or more days, and average daily attendance
2 was at least seven thousand five hundred.
3 B. The governing authority shall not rebate such sales and use taxes unless
4 the governing authority of Visit Baton Rouge recommends the rebate and the city-
5 parish governing authority approves the rebate prior to the commencement of ticket
6 sales for the event.
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 450 Reengrossed 2023 Regular Session Freiberg
Abstract: Authorizes East Baton Rouge to rebate sales tax revenue collected on admission
tickets to certain events.
Proposed law authorizes the governing authority of the city of Baton Rouge and the parish
of East Baton Rouge, subject to the recommendation of the Baton Rouge tourism
commission (Visit Baton Rouge), to rebate revenue from city or parish sales and use taxes
collected on the sale of admission tickets to an event that meets one of the following criteria:
(1)It was held in a publicly owned facility that has a seating capacity of at least 7,500.
(2)It was a multiday event with average daily attendance of at least 7,500.
Proposed law requires Visit Baton Rouge to recommend the rebate and the city-parish
governing authority to approve the rebate prior to the commencement of ticket sales.
(Adds R.S. 33:2740.70.3)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Municipal, Parochial
and Cultural Affairs to the original bill:
1. Specify that only city or parish tax revenues may be rebated.
2. Change criteria for facilities and events that may qualify for a rebate as follows:
(a)If based on seating capacity of a facility, from 10,000 to 7,500.
(b)If based on average daily attendance, from 25,000 to 7,500.
3. Require approval of the rebate prior to commencement of ticket sales.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.