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 621 Original 2023 Regular Session Cormier
Abstract: Through Dec. 31, 2027, levies a one dollar tax on each sale of a ticket for admission to
a football game in East Baton Rouge Parish at Louisiana State University or Southern
University and dedicates the avails of the tax to development and support of passenger rail
service between New Orleans and Baton Rouge.
Proposed law levies a tax through Dec. 31, 2027, of $1 on each sale of a ticket for admission to a
football game in East Baton Rouge Parish at Louisiana State University or Southern University.
Requires the Board of Supervisors of Louisiana State University and Agricultural and Mechanical
College or the Board of Supervisors of Southern University and Agricultural and Mechanical College
to collect the tax from the purchaser of the ticket and remit the tax to the secretary of the Dept. of
Revenue on forms prescribed by the secretary.
Proposed law provides that the tax shall not be subject to any tax, fee, or assessment, nor shall it be
considered revenue of the universities. Provides that the revenues so collected shall be remitted by
the secretary immediately upon receipt to the treasurer.
Proposed law creates as a special fund in the state treasury, the New Orleans and Baton Rouge
Passenger Rail Fund (fund). Requires the treasurer after compliance with the requirements of
present law relative to the Bond Security and Redemption Fund (Const. Art. VII, Sec. 9(B)) to pay
an amount equal to the monies received by the state treasury from the avails of the tax levied
pursuant to proposed law into the fund. Provides that subject to appropriation by the legislature,
monies in the fund shall be used solely for the development and support of passenger rail service
between New Orleans and Baton Rouge.
(Adds R.S. 17:3357, R.S. 39:100.211, and R.S. 47:2711)