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LA HB296
Bill
Status
6/8/2025
Primary Sponsor
Barbara Freiberg
Click for details
AI Summary
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Authorizes East Baton Rouge Parish to rebate city/parish sales and use tax revenue collected on admission tickets, concessions, and parking at qualifying events to event promoters
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Qualifying events must either be held in a publicly owned facility with seating capacity of at least 7,500, or be multi-day events with average daily attendance of at least 7,500
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Requires Visit Baton Rouge to recommend the rebate and city-parish governing authority to approve it before ticket sales begin for the event
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Parish must issue the rebate within 90 days after receiving sufficient proof of entitlement
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Amends R.S. 33:2740.70.5 to change rebate recipient from "taxpayer" to "promoter of the event"
Legislative Description
Authorizes the governing authority of East Baton Rouge Parish to distribute sales and use tax revenue collected on the sale of admission tickets to and concessions and parking at certain events (EN SEE FISC NOTE LF RV)
TAX/SALES-USE, LOCAL
Last Action
Effective date: 08/01/2025.
6/8/2025