{"data":{"id":"us-la/rs-27-451","jurisdiction":"us-la","citation":"RS 27:451","heading":"Preemption of local laws and taxes","body":"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.","path":["TITLE 27. [Blank]","PART IX. MISCELLANEOUS"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=815320","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T04:55:33Z","sha256":"03f8e5fffa84c6b9309b3ac3fe91ee9551d27bcc5b6ac7221197266e645a29c3","source_id":"us-la","stale":false,"prev":"us-la/rs-27-450","next":"us-la/rs-27-452"},"notice":"GroundRules: Original legal text. Not legal advice."}