The proposed legislation establishes the West End Economic Development District within Jefferson and Orleans parishes as a political subdivision of the state. The district is created to promote economic and commercial development, enhance tourism, and stimulate the local economy through job creation and resource utilization. It is authorized to provide public infrastructure that benefits the community beyond its boundaries. Governance will be managed by a board of commissioners appointed by local authorities, which will have the authority to adopt bylaws, manage funds, and conduct necessary business affairs.

The district is empowered to levy a sales and use tax not exceeding two percent on various transactions, including retail sales and services, to fund its activities. This tax will be uniformly collected throughout the district and will be in addition to other taxes authorized for political subdivisions. The revenue generated will be exclusively allocated for economic development and infrastructure projects near Lake Pontchartrain. The bill also outlines that the procedures for imposing and collecting the tax will adhere to existing law, with adjustments made in the resolution that imposes the tax. The act is set to take effect on July 1, 2026, unless vetoed by the governor and subsequently approved by the legislature.