§ 150-243. Exemptions.

No tax shall be levied under this article with respect to any admissions:

(1)

To any event held in the Louisiana Superdome or the New Orleans Arena;

(2)

To any church fair, church card or lotto party, church lecture, church picnic, or any religious festival, all of the proceeds of which inure to the benefit of a religious institution;

(3)

To any charitable benefit, the proceeds of which inure exclusively to the benefit of charitable institutions.

(4)

Charged the students or members of the faculty of any school or university which charges an admission fee in connection with the activities of the school or university; nor shall any tax be levied in respect to free passes issued by such school or university.

(5)

Of $0.10 or less charged children under the age of 12.

(6)

To any establishment with live music having a capacity of 1,000 persons or less only while live music is being performed.

(Code 1956, § 6-4; M.C.S., Ord. No. 16,542, 7-7-94; M.C.S., Ord. No. 17,497, §§ 1, 2, 4-18-96; M.C.S., Ord. No. 18,692, § 2, 4-16-98; Ord. No. 20, 655, § 1, 5-2-02; Ord. No. 20,874, § 2, 10-10-02)

State law reference

Similar provisions, R.S. 4:43.