ENROLLED
ACT No. 352
2023 Regular Session
HOUSE BILL NO. 450
BY REPRESENTATIVES FREIBERG AND MARCELLE
1 AN ACT
2 To 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.
9 Be 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.
19 (2) The event was held for two or more days, and average daily attendance
20 was 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. HB NO. 450 ENROLLED
1 B. The governing authority shall not rebate such sales and use taxes unless
2 the governing authority of Visit Baton Rouge recommends the rebate and the city-
3 parish governing authority approves the rebate prior to the commencement of ticket
4 sales for the event.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.