Louisiana § RS 33:4710.25 - Service contractor tax

§ RS 33:4710.25. Service contractor tax

            A. Notwithstanding any other provision of law to the contrary, in order to provide funds for any project, the authority may levy and collect, within the parish of Orleans, a tax on the furnishing of goods and services which are provided on a contractual basis by service contractors in conjunction with trade shows, conventions, exhibitions, and other events, whether public or private, such services to include goods and services provided in connection with the installation and dismantling of exhibits, displays and booths, decorations, electrical supplies, material handling, drag, flowers and floral decorations, computers, audio and visual equipment, bands and orchestras, lighting trusses, rigging and associated equipment, furniture, carpets, signs, props, floats, business machines, plumbing, telephones, photography, catering food services, compressed air or gas, balloons, scaffolding, fork lifts, highlights, security, information retrieval systems, and any other services or items associated with the above. The tax shall be levied on the service contractor providing the services in an amount equal to two percent of total charges specified in the contract to be paid to the service contractor for the furnishing of the goods and services; however, the amount of the tax may be included in the contract as a charge to be paid by the person for whom the goods and services were provided.

            B. In the ordinance imposing the tax, the authority shall provide for the administration and enforcement of the tax and the collection of the tax from persons subject to the tax as the authority deems necessary or practicable for the effective collection, administration, and enforcement of the tax. The authority may enter into agreements as it deems appropriate with any governmental agency providing for the governmental agency to act as the authority's agent to collect the tax.

            C. For purposes of this Section, "service contractors" means and includes those persons who contract to furnish the services and items listed in this Section in conjunction with trade shows, conventions, and exhibitions, whether public or private, which are held and conducted within the parish of Orleans.

            D. Repealed by Acts 2025, No. 178, §2, eff. June 8, 2025.

            Acts 2019, No. 172, §1; Acts 2025, No. 178, §§ 1, 2, eff. June 8, 2025.