Starting January 1, 2027, St. George handles local insurance premium taxes for risks within its city limits, while Baton Rouge and East Baton Rouge cannot collect them.
Starting in 2027, St. George has sole authority over local insurance premium taxes on risks within its city limits. Baton Rouge and East Baton Rouge cannot collect this tax there, and insurers owe only one local tax per risk and period.
Beginning January 1, 2027, St. George has exclusive authority to levy, collect, manage, and enforce local insurance premium taxes on risks within its city limits. The rule covers insurance premiums for risks located within St. George’s city limits. Baton Rouge and East Baton Rouge Parish, including parts of the consolidated government, may not levy, collect, manage, or receive this tax on those risks. An insurer owes only one local insurance premium tax for each risk and period. St. George and the parish may agree to transfer records, close out earlier records, and cooperate on administration, but the parish or consolidated government may not keep collecting this tax. The law takes effect January 1, 2027, and applies only to premiums for periods beginning on or after that date.
No hearings or votes scheduled.