§ 33:4710.26 — Sight-seeing tour tax

Louisiana § 33:4710.26

• Jurisdiction: Louisiana
• Title 33: Municipalities and Parishes

Text

§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.

Legislative History

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