{
  "urn": "urn:us-la:rs:27:393",
  "title_number": "27",
  "section_number": "393",
  "citation": "R.S. 27:393",
  "heading": "State tax; levy",
  "text": "There is hereby levied a license tax of eighteen and one-half percent upon taxable net slot machine proceeds.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "27",
      "name": "LOUISIANA GAMING CONTROL LAW"
    },
    {
      "level": "chapter",
      "number": "7",
      "name": "PARI-MUTUEL LIVE RACING FACILITY ECONOMIC REDEVELOPMENT AND GAMING CONTROL ACT"
    },
    {
      "level": "part",
      "number": "IV",
      "name": "TAXES AND FEES; DISTRIBUTION OF REVENUES"
    }
  ],
  "breadcrumb": "Title 27 › Chapter 7 › Part IV",
  "acts_citations": [
    {
      "act_year": 2000,
      "act_number": 41,
      "section": 1,
      "effective_date": "2000-06-27",
      "effective_date_raw": "June 27, 2000",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 2000, No. 41, §1, eff. June 27, 2000.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=85039",
  "website_law_id": 85039,
  "scrape_timestamp": "2026-05-22T22:17:46Z",
  "source_html_hash": "sha256:8ac374869e9ee5a76f0282d313d4f17c4ade81aee510282d07aa3f3742260a35",
  "schema_version": "1.0.0"
}