JAZZ CASINO COMPANY v. BRIDGES (2021)

Supreme Court of Louisiana.

JAZZ CASINO COMPANY, L.L.C. v. Cynthia BRIDGES, in Her Capacity as the Secretary for the Louisiana Department of Revenue, and The Louisiana Department of Revenue
JCC Fulton Development, L.L.C v. Cynthia Bridges, in Her Capacity as the Secretary of the Louisiana Department of Revenue, and The Louisiana Department of Revenue

No.2020-C-01145

Decided: February 09, 2021

Writ application granted in part. See per curiam.

Writ granted in part. For the reasons assigned by Judge Theriot, we grant this writ in part and reverse the lower courts’ grant of summary judgment in favor of the Louisiana Department of Revenue only as it relates to room taxes on third-party-hotel rooms which the Jazz Casino Company, LLC, neither owns nor operates; otherwise, this writ is denied.

PER CURIAM

Weimer, C.J., would grant and docket. Hughes, J., dissents. McCallum, J., dissents.

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