Could Louisiana authorize a Carencro vote on racetrack slot machines and let the town tax gaming proceeds?

Plain-English summary

A state representative asked whether the legislature could let Carencro hold a referendum on slot machines at Evangeline Downs and authorize the town to tax gaming proceeds. The 1998 attorney general opinion said the legislature could provide for such a local election by a local or special law if the gaming had legislative authorization and the law met the constitutional requirements for local and special legislation.

That answer did not mean a Carencro vote was already authorized. The opinion said Act 721 of the 1997 Regular Session addressed live-racing slot machine gaming in three named parishes, but not Lafayette Parish, where Carencro is located. It said additional legislation would be needed for Lafayette Parish or Carencro. If the necessary legislation were enacted, the legislature could also authorize a municipal tax on gaming proceeds for local public purposes; revenue from a parish or municipal gaming tax could be used only for parish or municipal purposes.

Currency note

This opinion was issued in 1998. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

State legislators at the time

The opinion read the constitutional gaming-election provision as allowing local or special legislation for votes on gaming forms authorized by legislative act. It also required compliance with the separate constitutional rules for local and special laws.

Carencro officials at the time

The office said the existing act did not encompass Lafayette Parish or Carencro. A local vote on the proposed live-racing slot machines depended on further legislative authorization.

Gaming facility operators at the time

The opinion addressed a proposed vote concerning slot machines at Evangeline Downs. It did not find that the proposed gaming was already authorized in Carencro.

Common questions

Q: Could Carencro call the proposed racetrack slot-machine referendum under Act 721 alone?
A: The opinion said Act 721 did not cover Lafayette Parish or Carencro; additional legislation appeared necessary.

Q: Could the legislature use a local or special law to authorize a gaming vote?
A: The opinion said yes, if the gaming form was authorized by legislative act and the special-law requirements were met.

Q: Could the town tax gaming proceeds if gaming were authorized?
A: The office said the legislature could further authorize a local gaming-proceeds tax, with revenue used for municipal public purposes.

Q: Did the opinion say local gaming-tax revenue could pay for state purposes?
A: No. It said revenue from a parish or municipal gaming tax could be used only for parish or municipal purposes.

Background and statutory framework

The opinion discussed Louisiana Constitution Article XII, Section 6(C)(4), which allowed local or special laws for elections on legislatively authorized gaming, and Article III, Section 13's requirements for such laws. It identified Act 721 of the 1997 Regular Session as covering St. Landry, Bossier, and Calcasieu Parishes, but not Lafayette Parish. It cited Article VI, Section 30(A) as the basis for a legislative grant of local taxing authority for public purposes.

Citations and references

• Act 721 of the 1997 Regular Session (named parishes under then-existing gaming legislation)
• Louisiana Constitution Article XII, Section 6(C)(4) (local gaming elections)
• Louisiana Constitution Article III, Section 13 (local and special legislation)
• Louisiana Constitution Article VI, Section 30(A) (local taxation for public purposes)

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/98-0318

Original opinion text

Best-effort transcription from a scanned PDF. Minor errors may remain; the linked PDF is authoritative.

~t~tte ot~ ~ami~i~trm
GAMING DIVISION

70801-4307
:139 FLORIDA S’I., SUITE S00
RICHARD F~. IEYOUB
P. O BOX 44~t07
A3-1"OR N EY GENERAL
TELEPHONE (504) .~42-2465
FAX (504) 342-4244

October 12, 1998
OPINION 98-318
48- Gaming
La. Const. Art. III, § 13
La. Const. Art. XII, § 6(C)(4)

Honorable Wilfred Pierre
The legislature may enact a local or special law, in accordance with La.
Const. art. XII Section 6 (C) (4) and in compliance with La. Const. an. III State Representative, District 44
Section 13, authorizing a parish or municipality to conduct an election
718 S. Buchanan Street
permitting slot machine gaming at live racing facilities, and to further
Lafayette, LA 70502
authorize the parish or municipality to levy a tax on the gaming proceeds
to be used only for parish or municipal purposes.

Dear Mr. Pierre:

This office is in receipt of your letter dated July 14, 1998 requesting an opinion regarding slot machine gaming at live racing facilities.

Your question is whether the legislature may authorize a municipality, specifically the Town of Carencro, to call a referendum to authorize slot machine gaming at Evangeline Downs, and, if so, further authorize the municipality, by referendum or ordinance, to levy a tax on gaming proceeds.

The relevant constitutional provision is La. Const. art. XII Section 6 (C) (4) which provides:

(4) Notwithstanding article III, Section 12, or any other provision of this constitution, the legislature by local or special law may provide for elections on propositions relating to allowing or prohibiting one or more forms of gaming, gambling, or wagering authorized by legislative act.

La. Const. art. III Section 12 would otherwise have prohibited the enactment of a local or special law "for the holding and conducting of elections".

It would appear that the legislature is therefore permitted, by local or special law, pursuant to La.
Const. art. XII Section 6 (c) (4), to authorize political subdivisions, including the Town of Carencro to conduct an election for the purpose of authorizing certain forms of gaming, including slot machine gaming at live racing facilities, provided that such gaming is authorized by legislative act and further provided the provisions of La. Const. art. III Section 13 regarding local and special laws are complied with.

Page 2

Opinion No. 98-318
Honorable Wilfred Pierre
Page 2

It should be noted that Act 721 of the 1997 Regular Session purported to authorize slot machine gaming at live racing facilities in St. Landry Parish, Bossier Parish and Calcasieu Parish upon fulfillment of certain conditions imposed in the Act. Act 721 did not encompass Lafayette Parish (Carencro) and to that extent it appears additional legislation would be required authorizing slot machine gaming at live racing facilities in Lafayette Parish or the Town of Carencro in accordance with La. Const. art. XII Section 6 (C) (4).

In the event such legislation were enacted in compliance with all relevant constitutional provisions, the legislature would appear to be permitted to further authorize the Town of Carencro to levy a tax on gaming proceeds for local public purposes. La. Const. art. VI Section 30 (A) provides:

Section 30. (A) A political subdivision may exercise the power of taxation subject to limitations elsewhere provided by this constitution, under authority granted by the legislature for parish, municipal, and other local purposes strictly public in their nature. This Section shall not affect similar grants to political subdivisions under self-operative sections of this constitution.

The revenues from any parish or municipal tax on gaming proceeds may only be used for parish or municipal purposes. State ex rel. Town of Bossier City v. Padgett, 30 So. 2d 555, (La., 1946).

It should be noted also that legislation authorizing a parish or municipality to levy a tax is not subject to the criteria set forth in La. Const. art. III Section 2, or La. Const. art. VII Section 2.1. See A.G. Opinion No. 79-519, May 15, 1979, A.G. Opinion No. 93-274, April 20, 1993.

Accordingly, it is the opinion of this office that the legislature may enact a local or special law, in accordance with La. Const. art. XII Section 6 (C) (4) and in compliance with La. Const. art. III Section 13, authorizing a parish or municipality to conduct an election permitting slot machine gaming at live racing facilities, and to further authorize the parish or municipality to levy a tax on the gaming proceeds to be used only for parish or municipal purposes.

Sincerely,

Richard P. Ieyoub
ATTORNEY GENERAL

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~A~:~ss~mas istantA. Warner,General
Attorney Ill