# La. R.S. § 4:42: Tit. 4, § 42. Amount of tax; collection from patron on admission

> Louisiana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T4_S42

## Section

- **Citation:** La. R.S. § 4:42
- **Heading:** Tit. 4, § 42. Amount of tax; collection from patron on admission
- **Jurisdiction:** Louisiana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** LA Code / Code revised-statutes / Title 4 / Section 42

## Text

The local governing authorities shall not impose any amusement tax that will exceed five percent of the admission on the individual admission ticket, except that where the tax on the individual ticket amounts to any part of one cent, the full one cent shall be charged. The tax shall not be assumed by the seller of the ticket and the seller shall collect the tax from the purchaser of the ticket for remittance to the municipality levying the tax. The terms of the tax may be imposed only after a full schedule is set forth in an ordinance levying the tax, which ordinance shall include reasonable rules and regulations for collection.

## Nearby sections

- [La. R.S. § 4:2 Tit. 4, § 2. Shows and exhibits; misleading advertisements; penalty](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T4_S2.md)
- [La. R.S. § 4:8 Tit. 4, § 8. Fairs and entertainments of religious and benevolent organizations; permit](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T4_S8.md)
- [La. R.S. § 4:42 Tit. 4, § 42. Amount of tax; collection from patron on admission](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T4_S42.md)
- [La. R.S. § 4:43 Tit. 4, § 43. Admissions exempt from tax](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T4_S43.md)
- [La. R.S. § 4:46 Tit. 4, § 46. Authority to impose penalties](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T4_S46.md)
- [La. R.S. § 4:361 Tit. 4, § 361. Municipalities and department of police of New Orleans may place matrons or policewomen in dance halls; duties](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T4_S361.md)
- [La. R.S. § 4:362 Tit. 4, § 362. Ordinance or resolution](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T4_S362.md)
- [La. R.S. § 4:363 Tit. 4, § 363. Free ingress and egress; payment of charge as compensation](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T4_S363.md)
- [La. R.S. § 4:364 Tit. 4, § 364. Refusal to comply; punishment](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T4_S364.md)
- [La. Rev. Stat. § 4:1 Unlawful to sell tickets for more than the price; total cost of tickets to be printed on each](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T4_S1.md)
- [La. Rev. Stat. § 4:3 Playing or singing of the national anthem at certain athletic contests](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T4_S3.md)
- [La. Rev. Stat. § 4:7 Parishes may regulate, restrict, and tax circuses, carnivals, etc.](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T4_S7.md)
- [La. Rev. Stat. § 4:9 Corruption of participants or referees in contests; penalty](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T4_S9.md)
- [La. Rev. Stat. § 4:10 Game regulations](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T4_S10.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T4_S42. Check the current official text before relying on it. Not legal advice.