Justia Gaming Law Opinion Summaries

Articles Posted in Louisiana Supreme Court
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Plaintiff was employed by defendant Grand Palais Riverboat L.L.C. as a technician on the Grand Palais riverboat casino, and was injured when the gangway attached to the boat malfunctioned and collapsed. Plaintiff filed a petition for damages, alleging that the Grand Palais was a vessel under general maritime law, 1 U.S.C. 3, and that he was a seaman under the Jones Act, 46 U.S.C. 30104, et seq., at the time of the accident. The Grand Palais was built as a riverboat casino in conformity with the requirements of Louisiana law which authorize gaming activities to be conducted on riverboat casinos that sail on designated waterways. In 2001, the Grand Palais was moored to its current location by nylon mooring lines and steel wire cables, pursuant to La. R. S. 27:65(B)(1)(c), which allowed riverboat casinos to conduct gaming activities while docked if the owner obtained the required license and paid the required franchise fees. The Grand Palais had not moved since March 24, 2001. Necessary services for the Grand Palais’s operation as a casino were provided via shore-side utility lines, which supply electricity, water, sewage, cable television, telephone and internet services. These utility lines have not been disconnected since 2001. Additionally, the casino computer systems, including the slot machines, are located on land. The Louisiana Supreme Court granted certiorari to review an appellate court's decision granting plaintiff’s motion for summary judgment and holding the Grand Palais Casino was indeed a “vessel” for purposes of general maritime law. The Court determined this decision contradicted the court’s earlier decision in Benoit v. St. Charles Gaming Company, LLC, 233 So. 3d 615, cert. denied, ___ U.S. ___, 139 S. Ct. 104, 202 L. Ed. 2d 29 (2018), which held the Grand Palais was not a vessel. After a de novo review of the record, the Louisiana Court concluded the Grand Palais was a not vessel under general maritime law. Therefore, it reversed the judgment of the court of appeal and granted defendant’s motion for summary judgment, dismissing plaintiff’s suit. View "Caldwell v. St. Charles Gaming Co d/b/a Isle of Capri Casino-Lake Charles" on Justia Law

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In connection with its operation of a land-based casino in New Orleans, Jazz Casino Company, L.L.C. (Jazz) entered into contracts with various hotels for rooms made available to casino patrons on a complimentary or discounted basis. Jazz was required to pay for a specific number of rooms for the duration of the contract even if the rooms were not used by Jazz patrons. As a result of these hotel room rentals, hotel occupancy taxes were remitted to the Louisiana Department of Revenue (Department). The taxes consisted of state general sales taxes and sales tax collected on behalf of the following three entities: Louisiana Tourism Promotion District, the Louisiana Stadium and Exposition District, and the New Orleans Exhibition Hall Authority. In August 2004, Jazz filed three claims for refund with the Department, alleging that Jazz overpaid hotel occupancy taxes for various hotel room rentals from October 1999, and June 2004. Following the denial of its claims by the Department, Jazz filed suit with the Louisiana Board of Tax Appeals, seeking a determination of overpaid taxes in accordance with La. R.S. 47:1621. Finding that these statutory duties were ministerial, the district court issued a writ of mandamus to the tax collector to compel payment of the tax refund judgment. The court of appeal reversed and recalled the writ due to the lack of evidence needed to obtain a writ of mandamus. Based on the ministerial nature of the constitutional and statutory duties owed by the tax collector in connection with the taxpayer’s refund judgment, the Supreme Court reversed the decision of the appellate court, and reinstated the district court’s judgment. View "Jazz Casino Co, LLC v. Bridges" on Justia Law