Louisiana Revised Statutes 27:451 – Preemption of local laws and taxes
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Terms Used In Louisiana Revised Statutes 27:451
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Video draw poker: means any card game approved by the division that utilizes one or more decks of cards per hand with multiple hands permitted per game. See Louisiana Revised Statutes 27:402
Video draw poker devices or similar devices licensed and permitted pursuant to this Chapter are exempt from taxes, fees, and licensing restrictions imposed by any governmental entity, except that a local governing authority may levy an occupational license tax on the operation of video draw poker devices within its jurisdiction in an amount not to exceed fifty dollars per device.
Acts 1991, No. 1062, §1, eff. July 30, 1991. Redesignated from La. Rev. Stat. 33:4862.14 by Acts 1996, 1st Ex. Sess., No. 7, §3, eff. May 1, 1996; Acts 2012, No. 161, §4.