HUDSON v. CITY OF BOSSIER CITY

No. 39,182-CA.

892 So.2d 143 (2005)

Billy Brooks HUDSON, et al., Plaintiffs-Appellants v. CITY OF BOSSIER CITY, et al., Defendants-Appellees.

Court of Appeal of Louisiana, Second Circuit.

January 6, 2005.


Attorney(s) appearing for the Case

Jeffrey Lee Little, Shreveport, Counsel for Plaintiffs-Appellants.

Hammonds & Sills, by Robert L. Hammonds, Baton Rouge, Counsel for Defendant-Appellee, Bossier Parish School Board.

Lunn, Irion, Johnson, Salley & Carlisle, by Charles W. Salley, Penny Nowell, Shreveport, Counsel for Defendant-Appellee, Louisiana Riverboat Gaming Partnership d/b/a Isle of Capri Casino.

Cook, Yancey, King & Galloway, by Edwin L. Blewer, Jr., Shreveport, Counsel for Defendant-Appellee, Bossier Parish Sheriff's Office.

Hargrove, Smelley & Strickland, by Glenn L. Langley, Shreveport, Counsel for Defendant-Appellee, Bossier Parish Sheriff's Office.

Klotz, Simmons & Brainard, by David Klotz, Shreveport, Counsel for Defendant-Appellee, Greater Bossier Economic Development Foundation.

Theodore E. Johnson, Jr., Counsel for Defendant-Appellee, Johnny Gray Jones Youth Shelter.

Cook, Yancy, King & Galloway, by Mary D. Bicknell, Shreveport, Counsel for Defendant-Appellee, Horseshoe Entertainment.

James D. Hall, City Attorney, Counsel for Defendant-Appellee, City of Bossier City.

J. Schuyler Marvin, Bossier Parish District Attorney, Pugh, Pugh & Pugh, by Robert G. Pugh, Patrick Jackson, Shreveport, Counsel for Defendant-Appellee, Bossier Parish Police Jury.

Before BROWN, WILLIAMS, and PEATROSS, JJ.


BROWN, C.J.

In 1991, the Louisiana Legislature authorized the local governing authorities where riverboats were berthed to levy an admission fee of up to $2.50 for each boarder.1 In 1993, this legislation was amended to specifically direct how the proceeds collected would be distributed.2 The parties designated to receive these tax funds from the two Bossier boats were: 80% to the City of Bossier City; 15%...

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