La. Stat. tit. 4 § 227
Current with operative changes from the 2024 Third Special Legislative Session
The license fees, commissions, and taxes imposed upon an offtrack wagering facility in this Part are in lieu of all other such licenses, sales, excise, and occupational taxes to the state or to any parish, city, town, municipality, or other political subdivision thereof.
La. R.S. § 4:227