TAX/SALES-USE, LOCAL: Authorizes the governing authority of East Baton Rouge Parish to distribute sales and use tax revenue collected on the sale of admission tickets to and concessions and parking at certain events (EN SEE FISC NOTE LF RV)

The requirement for events to meet specific attendance thresholds (7,500 people) remains, but the criteria for qualifying events are now embedded within the definition of 'rebate' rather than standing alone as a separate condition.

The parish governing authority is now authorized to distribute sales and use tax revenue collected on concessions and parking, in addition to admission tickets.

The definition of 'rebate' has been changed to mean a payment to the promoter of the event, removing the previous requirement that the rebate be paid to the taxpayer.

The specific procedural requirement that the rebate must be paid to the taxpayer prior to the commencement of ticket sales has been removed.

Removed the legislative digest, abstract, and explanatory notes that described the bill's purpose and comparison to existing law.

Added official signatures and titles for the Speaker of the House, President of the Senate, and Governor to certify the bill as law.

Updated the page count header from 'Page 1 of 3' to 'Page 1 of 2' to reflect the removal of the digest section.