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

This bill allows local parish governments to distribute sales and use tax revenue collected from admission tickets for specific events directly to the event promoters. It defines "rebate" as a payment made to these promoters and requires that such funds be paid out according to the new rules established by the legislation. The measure applies only to parishes that choose to adopt this distribution method, leaving the decision to local governing authorities.