Louisiana § RS 33:4710.26 - Sight-seeing tour tax

§ RS 33:4710.26. Sight-seeing tour tax

            A. As used in this Section, the following words and terms have the following meanings:

            (1) "Per capita sight-seeing tour" means a sight-seeing tour sold to individuals, groups of individuals, or both, on a cost per person basis.

            (2) "Sight-seeing tour" means a tour of places and things, including but not by way of limitation points of interest, historic buildings, parks, and other sites conducted by persons acting as sight-seeing guides or lecturers, and includes walking tours and those conducted on any type of vehicle or other means of conveyance. "Sight-seeing tour" does not mean any of the following types of tours: tours for a group or groups of individuals who collectively hire a guide or a vehicle for an exclusive private tour limited to such group or groups of individuals or tours of museums, historic buildings or homes, churches, cemeteries, buildings, planetariums, libraries, zoos, or aquariums when a fee is charged by such establishment, place, or facility for a tour of, or visit to, such establishment, place, or facility; however, the definition of "sight-seeing tour" does mean and include tours of, or visits to, any of the establishments, places, or facilities set forth in this Section, if such tours or visits are a part of a general tour of multiple sites, establishments, places, or facilities.

            (3) "Ticket" means a certificate, token, or any document evidencing that payment of an admission fee or fare has been made.

            B. Notwithstanding any other provisions of law to the contrary, in order to provide funds for any project, the authority may levy and collect a tax of one dollar on all tickets sold in the parish of Orleans for per capita sight-seeing tours in the parish of Orleans, or for tours, a portion of which includes sight-seeing in the parish of Orleans, except those sold by a governmental agency. The tax shall be imposed by ordinance adopted by the board which 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 determines to be necessary or practical for the effective collection, administration, and enforcement of the tax. The tax shall be paid by the purchasers of the tickets at the time of purchase. The authority may enter into agreements as it deems appropriate with any governmental agency providing for that entity or agency to act as the authority's agent to collect the tax.

            C. 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.