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 Original 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 approval of the Baton Rouge tourism commission (Visit Baton Rouge),
to rebate revenue from 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 10,000.
(2)It was a multi day event with average daily attendance of at least 25,000.
(Adds R.S. 33:2740.70.3)