2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:9571. Calcasieu Parish Pari-mutuel Live Racing Economic Redevelopment and Gaming Control Assistance District

RS 33:9571 - Calcasieu Parish Pari-mutuel Live Racing Economic Redevelopment and Gaming Control Assistance District
A. Policy. The legislature does hereby find and declare that in order to assist the state and the local governing authorities in the parish of Calcasieu in the furtherance of the public policy of the state as expressed in R.S. 27:352 including the overall economic development of the state and strategically located geographic areas of the state, especially including the parish of Calcasieu, and to provide and assure additional revenues to the state and such strategically located geographic areas, and to assist the state in providing that adequate revenues are available to provide for the public policy as expressed in R.S. 27:2, specifically including the regulation and control of slot machine gaming as authorized by Chapter 7 of Title 27 of the Louisiana Revised Statutes of 1950, it is necessary to create in Calcasieu Parish a special taxing district.
B. Creation. There is hereby created a special district to be known as the "Calcasieu Parish Pari-mutuel Live Racing Facility Economic Redevelopment and Gaming Control Assistance District", hereinafter referred to as the "district", as a special taxing district with boundaries coterminous with the parish of Calcasieu and which shall be a body politic and corporate and a political subdivision of the state. It is hereby determined that the creation of the district and the carrying out of the public purpose of the district is in all respects a public and governmental purpose exercised for the public policies specified in Subsection A of this Section and generally for the improvement of the health, safety, welfare, comfort, and security of the people of the state.
C. Administration of district; governing authority.
(1) The district shall be administered and governed by a board of directors of nine persons appointed by the governor and composed as follows:
(a) Six members appointed by the governor from six lists of three nominees each with one member appointed from each list and with one list submitted by the governing authority of each of the following: town of Vinton, city of Sulphur, city of Lake Charles, city of Westlake, city of DeQuincy, town of Iowa.
(b) One member appointed by the governor from a list of three nominees submitted by the parish governing authority of the parish of Calcasieu.
(c) One member appointed by the governor from a list of three nominees submitted by the Calcasieu Parish School Board.
(d) One member appointed by the governor from a list of three nominees submitted by the state senators and state representatives whose districts include all or a portion of the parish of Calcasieu.
(2) All members of the board of directors shall reside and be domiciled in the parish of Calcasieu.
(3) All appointed directors shall serve at the pleasure of the governor, and their appointments shall be subject to the consent of the Senate. The governor shall designate the chairman. The board shall elect a vice chairman and treasurer. The board shall appoint a secretary and such other officers, employees, and agents as are deemed necessary by the board. A majority of the directors shall constitute a quorum, and a majority vote of the directors constituting the quorum shall be necessary for any action taken by the district. No vacancy on the board shall impede the right of the quorum to exercise all of the rights and perform all of the duties of the district. The board shall adopt bylaws and prescribe rules to govern its meetings. The domicile of the board shall be established by the board within the parish of Calcasieu, Louisiana. The members of the board shall serve without salary or per diem but shall be entitled to reimbursement for reasonable, actual, and necessary expenses incurred in the performance of their duties.
D. Rights and powers. The district as a body corporate and politic and a political subdivision of the state shall have the following rights and powers:
(1) To adopt bylaws for the regulations of its affairs and the conduct of its business.
(2) To adopt an official seal and alter the same at its pleasure.
(3) To sue and be sued.
(4) To make and execute any contract, corporate endeavor agreement, or other instrument necessary in the exercise of the powers, duties, and functions of the district.
(5) To transfer all or any portion of the proceeds derived by the district from the imposition and collection of the tax authorized by this Section to the state and to make grants and donations to the state from any of its revenues.
(6) To contract with the state for the collection of the tax authorized by this Section.
(7) To exercise any and all other powers necessary to accomplish the purposes of the district.
E. Tax. (1) In order to provide funds for the policies and purposes as provided in this Section, the district is authorized to levy and collect a tax on taxable net slot machine proceeds as defined in R.S. 27:353 at a rate not to exceed eighteen and one-half percent.
(2) The tax so authorized shall be imposed by ordinance or resolution of the district without the need of an election.
(3) The district is specifically authorized to transfer to the state such amounts as are necessary to address the policies established by this Chapter and Chapter 7 of Title 27 of the Louisiana Revised Statutes of 1950. Specifically: the district shall transfer one-fourth of the net proceeds of such tax to the state, and the state treasurer is directed to deposit any such amount received in the Pari-mutuel Live Racing Facility Gaming Control Fund to be administered and expended as provided in R.S. 27:392(B)(1) and (2); and the district shall transfer three-fourths of the net proceeds of such tax to the state, and the state treasurer is directed to deposit any such amount into the state general fund. However, five percent of the total proceeds transferred to the state shall be deposited in the Calcasieu Parish Excellence Fund created by R.S. 27:392(B)(3)(c).
(4)(a) Notwithstanding any provision of law to the contrary, a licensed eligible facility shall be entitled to a credit against the tax levied pursuant to this Section in an amount equal to the amount of any tax paid to the state pursuant to a tax levied by the state on taxable net slot machine proceeds.
(b) A licensed eligible facility shall be entitled to a credit against the tax levied pursuant to this Section in an amount equal to any annual contribution made by the eligible facility to the Jockey Guild, Inc. to enable the Jockey Guild, Inc. to provide for the health and welfare of its active and retired members and their dependents. The amount of such credit taken in each year shall not exceed one-half of one percent of the annual taxable net slot machine proceeds for the eligible facility for that year.
Acts 2000, 1st Ex. Sess., No. 151, §1, eff. May 2, 2000.
NOTE: See Acts 2000, 1st Ex. Sess., No. 151, §2 relative to certain preferences to be given by the licensed eligible facility.