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Legal Opinion

Opinion Number

Louisiana Attorney General Reports

Decided September 3, 1996Published

1Opinion of the Court

Dear Representative Scalise:

You have requested an opinion of the Attorney General regarding the repeal of local tax exemptions and the imposition of a local amusement tax. You specifically ask:

1. Can the City Council of New Orleans ("City") vacate local tax exemptions adopted pursuant to R.S. 39:468?

2. If the answer to question No. 1 is in the affirmative, can the local amusement tax levied pursuant to R.S. 4:41 be applied to registration fees paid by individuals to attend conferences and symposia presented by professional organizations at the Ernest N. Morial Convention Center ("Center")?

3.…

2Cases cited16 opinions

  1. Bunch v. Town of St. FrancisvilleLouisiana Court of Appeal · 1984
  2. Cox Cable v. City of New OrleansSupreme Court of Louisiana · 1993
  3. Mattingly v. VialSupreme Court of Louisiana · 1939
  4. Gautreau v. Board of Electrical ExaminersLouisiana Court of Appeal · 1964
  5. Louisiana Television Broadcasting Corp. v. TOTAL CATVLouisiana Court of Appeal · 1977

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