Business and Occupation Taxes; levy a public safety stadium surcharge as a tax upon original ticket sales for events at eligible venues; authorize local governments
Authorizes municipalities to impose a ticket tax on ticket sales for venues large enough to hold at least eight hundred (800) patrons, seated, of two dollars ($2) per ticket. The tax shall be redistributed to the locality where the venue is located.
Modifying business and occupation tax surcharges, rates, and the advanced computing surcharge cap, clarifying the business and occupation tax deduction for certain investments, and creating a temporary business and occupation tax surcharge on large companies.
Authorizes municipalities to impose a ticket tax on ticket sales for venues large enough to hold at least eight hundred (800) patrons, seated, of seven percent (7%) per ticket. The tax shall be redistributed to the locality where the venue is located.
Modifying business and occupation tax surcharges, rates, and the advanced computing surcharge cap, clarifying the business and occupation tax deduction for certain investments, and creating a temporary business and occupation tax surcharge on large companies.
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)