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 298 Original 2025 Regular Session Knox
Abstract: Provides relative to the powers and duties of the Ernest N. Morial-New Orleans
Exhibition Hall Authority.
Present law creates the Ernest N. Morial-New Orleans Exhibition Hall Authority as a political
subdivision of the state. Provides that the purpose of the authority is to acquire, construct,
reconstruct, extend, improve, maintain, and operate projects within the city of New Orleans in order
to promote the economic growth and development of the city and its neighboring parishes. Provides
for the boundaries of the authority.
Proposed law retains present law.
Present law defines "project" to mean one or more of any combination of convention, exhibition, and
tourist facilities, including a convention center hotel with a multi-story parking garage and bridge
connecting the hotel and the south end of the convention center and necessary land acquired by lease
or purchase, site improvements, infrastructure, furnishings, machinery, equipment, and
appurtenances. Defines "expansion project" to mean a project(s) for the acquisition, construction,
installation, and equipping of additions or improvements to the Ernest N. Morial Convention Center-
New Orleans. Also includes in the definition various specified phases and stages of expansion of
the existing convention center.
Proposed law removes the reference to "expansion project" throughout present law and modifies the
definition of "project(s)" to mean one or more of any combination of convention, exhibition, tourist,
entertainment, lodging, retail, parking, and related facilities, together with the necessary land,
acquired by lease or purchase, site improvements, infrastructure, furnishings, machinery, equipment,
and appurtenances for any such facility.
Present law additionally provides that an expansion project includes Phase V Convention Center
Expansion Project which includes the following;
(1)Constructing, installing, equipping, renovating, and refurbishing the convention center and
related infrastructure and the acquisition of land in the vicinity of the convention center to
implement the authority's five-year capital plan as approved by the board as the same may
be amended from time to time.
(2)The public or private development of the Convention Center Headquarters Hotel Project. (3)Additional riverfront development adjacent to or in support of the convention center.
Proposed law removes reference to Phase V Convention Center Expansion Project and the
Convention Center Headquarters Hotel Project and makes present law applicable to the definition
of project(s) as provided in proposed law.
Present law provides that any lease with respect to the Convention Center Headquarters Hotel Project
shall provide for a payment in lieu of ad valorem taxes by the lessee. Provides that in connection
with any development, other than with respect to the hotel project, that includes a joint project
involving a private entity, the authority shall require that the private entity pay ad valorem taxes on
any improvements constructed in connection with the development. Further provides that in the
absence of a provision for such payment, the agreement must provide for an annual payment in lieu
of ad valorem taxes by the private entity. Provides for the calculation of payments.
Proposed law removes present law.
Present law provides for the powers and duties of the authority, including the power to acquire by
sale, exchange, lease, or otherwise title to or rights and interests in immovable property within
Orleans Parish. Provides that in connection with any exchange of property, the property acquired
by the authority and the property given up by the authority shall each have a value to the authority
that is approximately equal, with any difference paid in cash.
Provides that the term "value to the authority" includes any and all factors reflecting a benefit to the
authority and includes without limitation proximity of a property to another property owned by the
authority, increased efficiency of operations of the authority afforded by the property, and a
resolution of any claims against or potential liabilities of the authority achieved by any aspect of the
exchange.
Proposed law retains present law and additionally provides that "value to the authority" includes the
economic growth and development resulting from the exchange. Provides that any property that is
acquired or owned by the authority is declared to be public property used for public purposes and
shall be exempt from all ad valorem taxes.
Present law authorizes the authority to lease or sublease all or any part of any project upon such
terms and conditions and for such term of years, not in excess of 60 years, as the board deems
advisable.
Proposed law increases the term of the lease or sublease to not in excess of 99 years. Additionally
authorizes the authority to require the lessee or sublessee to pay annually to the parish or municipal
taxing authorities a sum in lieu of ad valorem taxes to compensate such taxing authorities for any
services rendered by them to any project, which sum shall not be in excess of the ad valorem taxes
such lessee or sublessee would have been obligated to pay the authorities had it been the owner of
the project during the period for which such payment is made. Requires the lessee or sublessee to
pay the full amount of any ad valorem taxes levied by the Orleans Parish School Board.
Present law authorizes the authority, subject to approval of the holders of any mortgage or other lien or encumbrance, to purchase from International River Center or its successor all of Rivercenter's
rights, title, and interest in and to and assume all obligations of Rivercenter arising out of the lease
covering and affecting certain areas of the public wharf known as the Poydras Street Wharf.
Proposed law repeals present law.
Present law authorizes the authority to levy and collect several taxes on the occupancy of hotel rooms
located within the parish of Orleans, including the following:
(1)A hotel occupancy tax at a rate of 1%.
(2)A hotel occupancy tax at a rate of $.50 at a hotel with 10 to 299 guest rooms; $1 at a hotel
with 300 to 999 guest rooms; $2 at a hotel with 1,000 or more guest rooms.
Proposed law retains present law.
Present law provides that the authority to levy and collect some of the taxes shall terminate upon
payment in full of all bonds or other similar debt obligations of the authority payable in whole or in
part from or secured by such taxes. Provides that other taxes terminate upon payment in full of all
bonds or other similar debt obligations of the authority payable in whole or in part from or secured
by such taxes and issued before July 1, 2029.
Proposed law repeals present law.
Present law authorizes the authority to levy a food and beverage tax on food service establishments
located within Orleans Parish or in any airport or air transportation facility owned and operated by
the city of New Orleans not to exceed ½ of 1%. Authorizes the levy of an additional food and
beverage tax not to exceed ½ of 1/%. Excludes food service establishments owned by an individual
or corporation who had gross annual receipts of less than $200,000.
Proposed law retains present law.
Present law provides that the authority to levy one of the food and beverage taxes terminates upon
payment in full of all bonds or similar debt obligations. Provides that the authority to levy the other
food and beverage tax terminates upon payment in full of all bonds or other similar debt obligations
of the authority payable in whole or in part from or secured by such tax and issued before July 1,
2029.
Proposed law repeals present law.
Present law provides that the authority may incur debt and issue bonds for the purpose of the
authority in the manner provided by present law.
Proposed law retains present law and additionally authorizes the authority to incur debt and issue
bonds as provided by other applicable law. Present law provides that, prior to the issuance of bonds, any revenue of the authority derived from
any source whatsoever may be used by the authority for the payment of the administrative and
operating expenses of the board and for the payment of any expenses incurred in determining the
feasibility of a project(s) and developing plans therefor. Any revenue of the authority remaining at
the end of each fiscal year prior to the issuance of bonds and after the payment of such expenses shall
be considered surplus.
Proposed law modifies present law to provide that any revenue of the authority derived from any
source whatsoever, after all payments required to be made in connection with any bonds of the
authority have been made, may be used by the authority for the payment of the administrative and
operating expenses of the authority and for the payment of any expenses incurred in connection with
any project. Any revenue of the authority remaining at the end of each fiscal year after the payment
of such expenses shall be considered surplus.
Present law authorizes the authority to issue bonds to provide for the acquisition, construction,
reconstruction, extension, or improvement of one or more projects, including expansion projects.
Provides that the annual payments due on bonds shall not exceed the estimated annual revenues,
including revenues derived from one or more projects or expansion projects.
Proposed law retains present law but removes reference to expansion projects and makes present law
applicable to projects as defined in proposed law.
Present law authorizes the authority to levy the following taxes:
(1)A tax on contractor services provided to trade shows, conventions, exhibitions, and other
events to fund expansion projects. Provides that the rate of the tax is 2% of the charges for
the contract service.
(2)A sight-seeing tour tax of $1 per ticket to fund expansion projects.
Proposed law retains present law but removes reference to expansion projects and makes present law
applicable to projects as defined in proposed law.
Present law provides that the authority to levy and collect the taxes terminates upon payment in full
of all bonds or other similar debt obligations of the authority payable in whole or in part from or
secured by such tax and issued before July 1, 2029.
Proposed law repeals present law.
Present law requires the authority to prescribe rules and regulations to provide for equal
procurement, contractual, and employment participation of minority citizens in any expansion
project.
Proposed law removes reference to expansion project and makes present law applicable to projects
as defined in proposed law. Present law requires the authority to present an annual written and oral report on its financial
condition to the city council at a meeting of the council in Jan. each year.
Proposed law removes the requirement that the authority present an oral report and requires that the
report be submitted in the second fiscal quarter of each year.
Present law provides that the authority shall not issue bonds or incur debt in any form for a term of
more than 40 years from the date of issuance. Prohibits the authority from issuing bonds or incurring
debt in any form for the Phase V Convention Center Expansion Project after July 1, 2029.
Proposed law repeals present law.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 33:4710.11(A) and (D), 4710.13(3), (7), (8), and (13), 4710.15.1(A), 4710.15.2(A),
4710.16, 4710.17(A), 4710.17.1(A) and (D), 4710.24(A), (B)(1), (C)(1), and (F), 4710.25(A),
4710.26(B), 4710.28(A)(intro para.), (1), and (2), and 4710.29; Repeals R.S. 33:4710.14,
4710.15(B)(5), 4710.15.1(B)(4), 4710.15.2(B)(5), 4710.23(A)(4), and (B)(4), 4710.24(E),
4710.25(D), 4710.26(C), and 4710.30)