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Bill

HB 273

TAX/SALES-USE, LOCAL: Repeals authority of certain parishes to distribute sales and use tax revenue collected on admission tickets to certain events

2026 Regular Session Introduced by Stewart Cathey and 2 co-sponsors

Repeals the authority for parishes to distribute sales tax revenue from admission tickets to event promoters.

Effective date: 08/01/2026.
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WeVote Research Nonpartisan
Bill Summary · HB 273

Summary of HB 273 (2026, Louisiana)

Basic purpose

  • Repeals a current authorization that allows certain Louisiana parishes to distribute Sales and Use Tax revenue collected from admission tickets for events to event promoters.

What the bill does

  • Actual change: Repeals Louisiana Revised Statutes 33:2740.70.8 in its entirety.
  • Effect: Parishes no longer have the authority to pay or distribute sales tax revenue from admission tickets to promoters of events, under the conditions that previously existed.

Present law being repealed (for context)

Under current law, a parish governing authority may pay the sales tax revenue derived from admission ticket sales to the promoter of an event if all of the following are met:
1. The parish population is more than 450,000.
2. The event was held in a publicly owned facility with seating capacity of at least 7,500, or it was a multi-day event with average daily attendance of at least 7,500.
3. The parish’s Convention and Visitors Bureau recommended the payment, and the parish governing authority approved the payment before ticket sales began.

Provisions and changes in the bill

  • Section 1: Repeals the authority (R.S. 33:2740.70.8) that previously allowed revenue distribution to promoters under the specified criteria.
  • No new revenues or alternate distribution mechanisms are created by HB 273.

Who is affected

  • Parish governing authorities in the applicable parishes (primarily those meeting population thresholds and event criteria) lose the statutory authority to distribute sales tax revenue from admission tickets to promoters.
  • Convention and Visitors Bureaus and event promoters are affected insofar as they can no longer rely on this specific statutory mechanism for funding.

Procedural/timeline notes

  • The bill was reported favorably by the committee (3/9/2026) with a 13-0 vote.
  • It progressed through readings and was transmitted to the Senate (appears on calendars in April 2026).
  • Effective date: Not stated in the provided text; as a repeal, it would take effect according to Louisiana law once enacted, typically upon a future date or upon signature/adoption unless otherwise specified.

Practical impact and considerations

  • Goals: Streamline or simplify local tax revenue use by removing a discretionary tool for transfer to event promoters.
  • Fiscal impact: Depends on the extent to which parishes previously exercised this authority; could reduce promotional funding for large events in the affected parishes.
  • Local policy considerations: Parishes may seek alternative funding mechanisms for event promotion or rely on existing CVB and parish revenue practices.

If you’d like, I can add a brief, layperson-friendly example scenario illustrating how a hypothetical parish would operate before vs. after HB 273.

Compiled from official sources — confirm details with the bill’s official record.

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