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JAZZ CASINO COMPANY, L.L.C. v. BRIDGES

2019 CA 1530, 2019 CA 1531, 2019 CA 1532, 2019 CA 1533, 2019 CA 1534.

309 So.3d 741 (2020)

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. Jazz Casino Company, L.L.C. v. Tim Barfield, in His Capacity as the Acting Secretary and Executive Counsel for the Louisiana Department of Revenue, and The Louisiana Department of Revenue. JCC Fulton Development, L.L.C. v. Tim Barfield, in His Official Capacity as the Acting Secretary and Executive Counsel for the Louisiana Department of Revenue, and The Louisiana Department of Revenue. Kimberly L. Robinson, in Her Official Capacity as Secretary of the Louisiana Department of Revenue, and The Louisiana Department of Revenue v. Jazz Casino Company, L.L.C. and JCC Fulton Development, L.L.C.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied September 2, 2020.

Attorney(s) appearing for the Case

Jesse R. Adams, III , Andre B. Burvant , New Orleans, Louisiana, Martin A. Stern , Jeffrey Edward Richardson , New Orleans, Louisiana, Counsel for Plaintiffs-Appellants Jazz Casino Company, L.L.C. and JCC Fulton Development, L.L.C.

Drew M. Talbot , Robert R. Rainer , Baton Rouge, Louisiana, Counsel for Defendant-Appellee Louisiana Department of Revenue.

BEFORE: McDONALD, THERIOT, AND CHUTZ, JJ.

Plaintiffs-appellants, Jazz Casino Company, L.L.C. (Jazz) and JCC Fulton Development, L.L.C. (JCC Fulton) (collectively Harrah's) appeal the trial court's judgment, granting a motion for partial summary judgment filed by the Louisiana Department of Revenue (Department) and declaring that Harrah's owed sales and occupancy taxes collected...

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