La. Revenue and Taxation § 47:9098

Current with changes from the 2024 Legislative Session
Section 47:9098 - Retail establishments; permit; fees
A. The corporation may issue a retail establishment permit to suitable persons that contract with an operator to host sports wagering mechanisms. A retail establishment shall not host a sports wagering mechanism without a valid permit.
B. For purposes of this Chapter retail establishment shall include:
(1) An establishment that has a Class A-General retail permit or a Class A-Restaurant permit as defined in Part II of Chapter 1 or Part II of Chapter 2 of Title 26 of the Louisiana Revised Statutes of 1950, for the sale of alcoholic beverages for on-premises consumption and that is located in a parish that approved a proposition to authorize sports wagering.
(2) An establishment that holds a retail food establishment permit from the office of public health issued pursuant to the provisions of LAC 51:XXIII.101 et seq. and that is located within a parish that approved a proposition to authorize sports wagering but due to local and municipal laws and ordinances is prohibited from holding a Class A-General retail permit or a Class A-Restaurant permit as defined in Part II of Chapter 1 or Part II of Chapter 2 of Title 26 of the Louisiana Revised Statutes of 1950 for the sale of alcoholic beverages for on-premises consumption.
C. The initial application fee for a sports wagering retail establishment permit shall be one thousand dollars and shall be nonrefundable. The initial application fee shall be submitted to the corporation at the time of application.
D. The permit fee for a sports wagering retail establishment permit issued pursuant to this Section shall be one hundred dollars. The permit shall be for a term of one year. The permit fee shall be submitted to the corporation on the anniversary date of the issuance of the permit every year. The first permit payment shall be submitted to the corporation at the time of application.
E.
(1) The corporation shall provide by rule the minimum requirements of a contract between its sports wagering platform provider and a retail establishment. The rules shall include a requirement that the contract provide that in consideration for the hosting of a sports wagering mechanism, the retail establishment shall be paid the greater of the following each month:
(a) One and one-half percent of the cash accumulated in the sports wagering mechanisms located on the retail establishment's premises.
(b) Ten percent of the net gaming proceeds of all wagers placed by patrons through a sports wagering mechanism located on the premises of the retail establishment and wagers placed through an operator website or mobile application while the patron is located on the premises of the retail establishment.
(2) The monies owed to the retail establishment pursuant to Paragraph (1) of this Subsection shall be remitted to the retail establishment within twenty days of the end of each calendar month for the immediately preceding calendar month.

La. Revenue and Taxation § 47:9098

Acts 2021, No. 80, §4, eff. July 1, 2021.
Added by Acts 2021, No. 80,s. 4, eff. if and when the Act which originated as Senate Bill No. 202 of this 2021 Regular Session of the Legislature is enacted and becomes effective..