§2740.70.5. East Baton Rouge; rebate of sales taxes

            A. The governing authority of the city of Baton Rouge and the parish of East Baton Rouge may, subject to the requirements of Subsection B of this Section, rebate revenue from city or parish sales and use taxes the governing authority levies that were collected on the sale of admission tickets to and concessions and parking at an event that meets one of the following criteria:

            (1) The event was held in a publicly owned facility that has a seating capacity of at least seven thousand five hundred.

            (2) The event was held for two or more days, and average daily attendance was at least seven thousand five hundred.

            B. The governing authority shall not rebate sales and use taxes unless the governing authority of Visit Baton Rouge recommends the rebate and the city-parish governing authority approves the rebate prior to the commencement of ticket sales for the event.

            C. The parish governing authority shall rebate revenue pursuant to this Section within ninety days after it received sufficient proof of entitlement to the rebate.

            D. For the purposes of this Section, "rebate" as a noun means a payment to the promoter of the event, and "rebate" as a verb means to pay to the promoter of the event.

            Acts 2023, No. 352, §1; Acts 2025, No. 177, §1.