This bill amends R.S. 33:2740.70.5 to modify the distribution of sales and use tax revenue collected by the East Baton Rouge Parish governing authority on admission tickets, concessions, and parking for certain events. The bill removes the phrase "to the taxpayer" from the existing law regarding rebates of sales tax revenue and expands the criteria for events eligible for rebates to include not only ticket sales but also concessions and parking. Additionally, it stipulates that the governing authority must receive a recommendation from Visit Baton Rouge and approve the rebate before ticket sales commence.

Furthermore, the bill introduces new provisions requiring the parish governing authority to issue rebates within ninety days of receiving sufficient proof of entitlement. It also clarifies the definitions of "rebate" as both a noun and a verb, specifying that it refers to payments made to the event promoter. These changes aim to streamline the rebate process and ensure timely distribution of funds related to qualifying events in East Baton Rouge Parish.

Statutes affected:
HB296 Original:
HB296 Engrossed:
HB296 Enrolled:
HB296 Act :