§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 to the taxpayer revenue from city or parish sales and use taxes the governing authority levies that were collected on the sale of admission tickets to 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.

            Acts 2023, No. 352, §1.