Creates the West End Economic Development District in the parishes of Jefferson and Orleans

House Bill 892 enacts Louisiana Revised Statutes section 33:2740.70.11 to create the West End Economic Development District as a new political subdivision spanning portions of Jefferson Parish and Orleans Parish. The district encompasses three specifically surveyed parcels totaling approximately 7.583 acres, including the West End Parking Lot in Orleans Parish and state property and water bottom leases in Jefferson Parish adjacent to Lake Pontchartrain. The statute establishes the district's primary purpose as promoting and encouraging economic and commercial development, tourism opportunities, commerce, industry, research, and job creation in the designated area.

The district is governed by a five-member board of commissioners with staggered five-year terms appointed through a specific structure: two members appointed by the Jefferson Parish governing authority member representing District No. 5, two members appointed by the New Orleans city council member representing District A, and one member appointed by the president of the New Orleans city council. Board members serve without compensation but may receive expense reimbursement. The board has standard political subdivision powers including the ability to sue and be sued, adopt bylaws and regulations, receive gifts and grants, enter into contracts, and employ staff. Critically, the district may levy and collect a sales and use tax not exceeding two percent within its boundaries, provided the tax is approved by majority vote of qualified electors in the district. Any tax revenue must be used exclusively for the district's benefit and for funding economic development and infrastructure improvement projects within the specified area.

This legislation operates within Louisiana's constitutional framework authorizing the creation of political subdivisions for economic development purposes, as reflected in Louisiana Constitution Article VI and R.S. 33:2740 et seq., which establishes similar economic development districts throughout the state. The West End Economic Development District integrates with existing local governance structures in Orleans and Jefferson parishes by requiring coordination with established parish and city representatives for board appointments. The proposed sales tax authority is subject to R.S. 47:301 et seq., the state's uniform sales tax law, and must follow the Louisiana Election Code procedures for voter approval. The legislation becomes effective July 1, 2026, allowing time for the initial organizational structure and electoral process to be established.