House Bill No. by Representative Freiberg amends R.S. 33:2740.70.5 to authorize the governing authority of East Baton Rouge Parish to distribute sales and use tax revenue collected from the sale of admission tickets, concessions, and parking at certain events. The bill removes the requirement that rebates be made directly to the taxpayer and instead defines "rebate" as a payment to the promoter of the event. This change allows for a broader application of the rebate to include revenue from concessions and parking, in addition to admission tickets.

Furthermore, the bill stipulates that the parish governing authority must rebate the revenue within ninety days after receiving sufficient proof of entitlement to the rebate. It maintains the requirement for the approval of the rebate by the governing authority of Visit Baton Rouge prior to the commencement of ticket sales for the event. Overall, the proposed law aims to enhance the financial support for event promoters in East Baton Rouge Parish by streamlining the rebate process and expanding the types of revenue eligible for rebates.

Statutes affected:
HB296 Original: