Clerk of Court For the Court 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 C/w Jcc Fulton Development, L.l.c Vs. Cynthia Bridges, In H

The Supreme Court of the State of Louisiana
Clerk of Court
For the Court
JAZZ CASINO COMPANY, L.L.C.
VS.
CYNTHIA BRIDGES, IN HER CAPACITY AS
THE SECRETARY FOR THE LOUISIANA
DEPARTMENT OF REVENUE, AND THE
LOUISIANA DEPARTMENT OF REVENUE
C/W
JCC FULTON DEVELOPMENT, L.L.C
VS.
CYNTHIA BRIDGES, IN HER CAPACITY AS
THE SECRETARY OF THE LOUISIANA
DEPARTMENT OF REVENUE, AND THE
LOUISIANA DEPARTMENT OF REVENUE
No.2020-C-01145
_ _
_ _ _ _
IN RE: Jazz Casino Compnay, LLC - Applicant Plaintiff; JCC Fulton Development,
L.L.C - Applicant Plaintiff; Applying For Writ Of Certiorari, Parish of East Baton
Rouge, 19th Judicial District Court Number(s) 597371, 597372, 622075, 622076,
670597, 1st Circuit Court of Appeal, Number(s) 2019-CA-1530;
_ _ _ _ _ _
February 09, 2021
Writ application granted in part. See per curiam.
SJC
JTG
WJC
PDG
Weimer, C.J., would grant and docket.
Hughes, J., dissents.
McCallum, J., dissents.
Supreme Court of Louisiana
February 09, 2021
02/09/2021 "See News Release 006 for any Concurrences and/or Dissents.”

02/09/21
SUPREME COURT OF LOUISIANA
No. 2020-C-01145
JAZZ CASINO COMPANY, L.L.C.
VS.
CYNTHIA BRIDGES, IN HER CAPACITY AS THE SECRETARY FOR
THE LOUISIANA DEPARTMENT OF REVENUE, AND THE LOUISIANA
DEPARTMENT OF REVENUE
C/W
JCC FULTON DEVELOPMENT, L.L.C
VS.
CYNTHIA BRIDGES, IN HER CAPACITY AS THE SECRETARY OF THE
LOUISIANA DEPARTMENT OF REVENUE, AND THE LOUISIANA
DEPARTMENT OF REVENUE
C/W
JAZZ CASINO COMPNAY, L.L.C
VS.
TIM BARFIELD, AS IN HIS CAPACITY AS THE ACTING SECRETARY
AND EXCUTIVE COUNSEL FOR THE LOUISIANA DEPARTMENT OF
REVENUE, AND THE LOUISIANA DEPARTMENT OF REVENUE
C/W
JCC FILTON, L.L.C
VS.
TIM BARFIELD, AS IN HIS CAPACITY AS THE ACTING SECRETARY
AND EXCUTIVE COUNSEL FOR THE LOUISIANA DEPARTMENT OF
REVENUE, AND THE LOUISIANA DEPARTMENT OF REVENUE
C/W
KIMBERLEY L. ROBINSON, IN HER OFFICIAL CAPACITY AS
SECREATARY OF THE LOUISIANA DEPARTMENT OF REVENUE,
AND THE LOUSIANA DEPARTMENT OF REVENUE
VS.

JAZZ CASINO COMPANY, L.L.C. AND JCC FULTON DEVLOPMENT,
L.L.C

On Writ of Certiorari to the 1st Circuit Court of Appeal, Parish of East Baton
Rouge

PER CURIAM
Writ granted in part. For the reasons assigned by Judge Theriot, we grant
this writ in part and reverse the lower courts’ grant of summary judgment in favor
of the Louisiana Department of Revenue only as it relates to room taxe s on third-
party-hotel rooms which the Jazz Casino Company, LLC, neither owns nor operates;
otherwise, this writ is denied.