Court Opinion

ID: 9652006
Source: CourtListenerOpinion
Date Created: 2023-08-23 17:09:21.816381+00
Date Added: 2024-06-11T18:12:45.946619
License: Public Domain

GUIDRY, J.,
concurring in part and dissenting in part.
hi concur with the result reached by the majority relative to Harrah’s being cov*934ered by an alternative taxing scheme under La. R.S. 4:168 and La. R.S. 4:227 only as it relates to its pari-mutuel operations. However, I dissent to the extent that the majority extends the application of La. R.S. 4:168 and La. R.S. 4:227 to Harrah’s slot machine operations, which were authorized long after the enactment of La. R.S. 4:168 and La. R.S. 4:227 and for which none of the fees, commissions, and taxes provided for in La. R.S. 4:168 and La. R.S. 4:227 are applicable.