LOUISIANA CULTURAL DISTRICTS
A "Cultural District," as defined by law, is a district designated by a Local Governing Authority for the purpose of revitalizing a community by creating a hub of cultural activity, by offering communities opportunities to create or rebuild cultural destinations.
By Louisiana law a Cultural District must:
- Be geographically contiguous
- Be distinguished by cultural resources that play a vital role in the life and cultural development of a community
- Focus on an existing cultural anchor such as a major art institution, art and entertainment businesses, an area or business with arts and cultural activities or cultural or artisan production
- Be engaged in the promotion, preservation, and educational aspects of the arts and culture of the locale
- Contribute to the public through interpretive and educational uses
- Encourage opportunity for affordable artist housing and work space
Once a Cultural District is certified, two tax incentives take effect:
- The sales of original, one-of-a-kind works of art are exempt from local and state sales tax.
- Renovations to historic structures within the district may be eligible for residential and commercial state historic income tax credits.
Similar programs in other states have resulted in increased occupancy, property renovations, a sense of community identity, increased social activity and jobs.