The Advocate 02-21-2026

Supreme Court rejects Trump tariffs

Ruling sparks fierce pushback, vow of new levies

BY LINDSAY WHITEHURST Associated Press

WASHINGTON The Supreme Court

struck down President Donald Trump’s far-reaching global tariffs on Friday, handing him a stinging loss that sparked a furious attack on the court he helped shape. Trump said he was “absolutely ashamed” of some justices who ruled 6-3 against him, calling them “disloyal to our Constitution” and “lapdogs.” At one point he even raised the specter of foreign influence without citing any evidence. The decision could have ripple

effects on economies around the globe after Trump’s moves to remake post-World War II trading alliances by wielding tariffs as a weapon.

But an unbowed Trump pledged to impose a new global 10% tariff under a law that’s restricted to 150 days and has never been used to apply tariffs before.

“Their decision is incorrect,” he said. “But it doesn’t matter because we have very powerful alternatives.”

The court’s ruling found tariffs that Trump imposed under an emergency powers law were

unconstitutional, including the sweeping “reciprocal” tariffs he levied on nearly every other country

Trump appointed three of the justices on the nation’s highest court during his first term, including Louisiana native Amy Coney Barrett in 2020, and has scored a series of short-term wins that have allowed him to move ahead with key policies.

Tariffs, though, were the first major piece of Trump’s broad agenda to come squarely before

ä See TARIFFS, page 6A

FRYDAY

The observation of Lent, a Catholic observance, is a solemn time, and Catholics are asked to abstain from eating meat on Fridays. But a tasty side benefit of the season is the return of Fish Fry Friday as fish is permitted by the church The Lenten dinners are usually found at Catholic community centers, presided over by members serving up takeout boxes of golden fried catfish and sides. These fundraisers are times to connect with friends and support a variety of causes.

Pecue, Highland intersection to get traffic light

BY ELLYN COUVILLION Staff writer

When the East Baton Rouge city-parish government was drawing up a list of much-needed traffic improvement projects several years ago, one of the items was a particular intersection on Highland Road, the one at Pecue Lane. On the face of it, during a slow-traffic time of day, the intersection — which now falls into St George city limits looks fairly benign. Pecue Lane, which runs from Airline Highway to Highland Road, is a two-lane road at the point it ends at Highland. There’s a stop sign on Pecue. But there’s no stop sign or any other traffic-flow device there on Highland. And that’s where the problem lies.

“It’s a dangerous intersection,” said William Daigle, who has lived a few driveways down from the intersection for 20 years. “People drive crazy on Highland.”

Appeals court allows La.’s Ten Commandments law to take effect

BY PATRICK WALL Staff writer

Louisiana public schools got the go-ahead to post the Ten Commandments in classrooms after a federal appeals court on Friday lifted an order that had stopped the state from enforcing a law requiring the displays. The majority opinion by the 5th

U.S. Circuit Court of Appeals lifted a preliminary injunction issued by a lower court that had blocked state officials from enforcing the law, which was passed in 2024 by Louisiana’s Republican-controlled Legislature and championed by Gov Jeff Landry A U.S. District Court judge and a three-judge panel on the 5th Circuit both previously said the law, which requires all public K-12 schools and colleges in Louisiana to post the biblical text, is unconstitutional because it violates students’ right to religious freedom.

Friday’s ruling by the full 5th Circuit, which is considered the country’s most conservative federal court of appeals, did not weigh in on the constitutionality of the law Instead, the majority said it is

too soon to block the law on constitutional grounds because there are many “unresolved” questions, such as what the Ten Commandments posters will look like, how prominently they will be displayed and whether teachers will incorporate them into their lessons.

Attorney General Liz Murrill, whose office defended the law in court, celebrated the ruling Friday and said it allows Louisiana public schools to immediately start posting displays of the Ten Commandments.

ä See APPEALS, page 5A

The majority added that nothing in the ruling prevents future challenges to the law “once the statute is implemented and a concrete factual record exists.”

Vehicle rams into power substation in Nevada

LAS VEGAS Las Vegas police say they’re investigating a car that rammed into a power substation as a “terrorism-related event.”

There’s no ongoing threat to the public, Las Vegas Metropolitan Police Department Sheriff Kevin McMahill said during a news conference Friday

The driver of the vehicle was 23-year-old Dawson Maloney from Albany, New York, who was reported missing and died from a self-inflicted gunshot wound, McMahill said.

The man had communicated with family before the crash, referencing self-harm, and said he was going to commit an act that would place him on the news. He referred to himself as a terrorist in a message sent to his mother, according to police. Authorities found explosive materials and multiple books “related to extremist ideologies” in Maloney’s hotel room, McMahill said. The books included ones about right- and left-wing extremism, environmental extremism, White supremacism and anti-government ideology, he said.

“These findings significantly elevate the seriousness of this incident,” McMahill said Maloney is listed as a student at Albany Law School in the class of 2027. He was also an honors student for multiple semesters at Siena University, located in New York.

Two shotguns, an assault riflestyle pistol, and flame throwers were found in his rental car, McMahill said. Maloney was wearing what police described as “soft-body armor.”

The power substation that was rammed is owned by the Los Angeles Department of Water and Power The Los Angeles Department of Water and Power said in a statement to The Associated Press that it is aware of the incident, and there were no impacts or disruptions to its operations. Va. judge temporarily blocks redistricting work

RICHMOND Va A Virginia court on Thursday temporarily blocked Democrats from preparing for an April voter referendum to redraw the state’s congressional maps, handing the party another setback in its efforts to pick up four more U.S. House seats in the national redistricting battle.

The Tazewell Circuit Court in Virginia granted a temporary restraining order requested by the Republican National Committee and the National Republican Congressional Committee over the ballot referendum’s timing and phrasing.

The motion, also signed by Republican U.S Reps. Ben Cline and Morgan Griffith, argued that Democrats were ramming redistricting-related bills through the legislature despite legal hurdles that prevent such a rushed process. It’s the second time Tazewell Circuit Court Judge Jack Hurley Jr. has ruled against Democrats’ redistricting agenda. In January, Hurley ruled that a resolution for a constitutional amendment was illegally passed in a special legislative session and taken up too close to an intervening election.

That case has been appealed to the state Supreme Court, and justices had said they would allow the referendum to proceed while they review the appeal. Nurses, N.Y. hospital reach tentative deal

NEW YORK New York-Presbyterian Hospital has reached a tentative deal with its nurses, ending a historic six-week strike, officials said Friday

Striking nurses could return to work as early as next week if members of the New York State Nurses Association ratify the new contract this weekend

The tentative agreement includes improved enforceable safe staffing standards, an increase in the number of nurses, protections against workplace violence and safeguards against artificial intelligence, union officials told NY1.

The deal also protects health benefits and increases salaries by more than 12% over the life of the three-year contract.

Trump considers limited strikes on Iran

Iranian diplomat says proposed deal is imminent

BY FARNOUSH AMIRI and SEUNG MIN KIM Associated Press

WASHINGTON — President Donald Trump warned on Friday that limited strikes against Iran are possible even as the country’s top diplomat said Tehran expects to have a proposed deal ready in the next few days following nuclear talks with the United States

In response to a reporter’s question on whether the U.S. could take limited military action as the countries negotiate, Trump said, “I guess I can say I am considering that.” A few hours later, he told reporters that Iran “better negotiate a fair deal.”

Earlier Friday, Iranian Foreign Minister Abbas Araghchi said in a TV interview that his country was planning to finalize a draft deal in “the next two to three days” to send to Washington.

“I don’t think it takes long, perhaps, in a matter of a week or so, we can start real, serious negotiations on the text and come to a conclusion,” Araghchi said on MSNOW’s “Morning Joe” show

The tensions between the longtime adversaries have ramped up as the Trump administration pushes for concessions from Iran and has built up the largest U.S. military presence in the Middle East in decades, with more warships and aircraft on the way

On Friday, the USS Gerald R. Ford carrier strike group passed through the Strait of Gibraltar and entered the Mediterranean Sea after being sent by Trump from the Caribbean, according to images of the ship by maritime photographers posted to social media.

Both Iran and the U.S. have signaled that they are prepared for war if talks on Tehran’s nuclear program fizzle out. “We are prepared for diplomacy, and we are prepared for negotiation as much as we are prepared for war,” Araghchi said Friday

Ali Vaez, an Iran expert at the International Crisis Group, said Iran

“would treat any kinetic action as an existential threat.” Vaez said he doesn’t think Iran’s leaders are bluffing when they say they would retaliate, while they likely believe they could maintain their hold on power despite any U.S. airstrikes.

Trump said a day earlier that he believes 10 to 15 days is “enough time” for Iran to reach a deal following recent rounds of indirect negotiations, including this week in Geneva, that made little visible progress.

But the talks have been deadlocked for years after Trump’s decision in 2018 to unilaterally withdraw the U.S. from Iran’s 2015 nuclear deal with world powers. Since then, Iran has refused to discuss wider U.S. and Israeli demands that it scale back its missile program and sever ties to armed groups.

Araghchi also said Friday that his American counterparts have not asked for zero enrichment of uranium as part of the latest round of talks, which is not what U.S. officials have said publicly

“What we are now talking about

is how to make sure that Iran’s nuclear program, including enrichment, is peaceful and will remain peaceful forever,” he said. He added that in return, Iran will implement some confidencebuilding measures in exchange for relief on economic sanctions.

In response to Araghchi’s claim, a White House official said Trump has been clear that Iran cannot have nuclear weapons or the capacity to build them and that it cannot enrich uranium. The official wasn’t authorized to comment publicly and spoke on condition of anonymity Tehran has long insisted that any negotiations should only focus on its nuclear program and that it hasn’t been enriching uranium since U.S. and Israeli strikes last June on Iranian nuclear sites. Trump said at the time that the strikes had “obliterated” Iran’s nuclear sites, but the exact damage is unknown as Tehran has barred international inspectors.

Although Iran insists its nuclear program is peaceful, the U.S and others suspect it is aimed at eventually developing weapons.

Police search former Prince Andrew’s home

BY PAN PYLAS Associated Press

LONDON Police searched the former home of Andrew Mountbatten-Windsor again on Friday, a day after he was arrested and held in custody for nearly 11 hours on suspicion of misconduct in having shared confidential trade information with the late convicted sex offender Jeffrey Epstein.

In another blow for the former Prince Andrew, the British government is considering formally removing him from the line of succession to the crown. Despite losing his status as prince and facing a police investigation, Andrew remains eighth in line to the throne.

That can only be changed with new legislation.

When the king stripped his brother of his titles in the fall, the government said passing a new law would not be a good use of Parliament’s time.

But that view has changed and the government is now considering legislation once the police investigation is finished.

James Murray, the govern-

lived for decades until his eviction earlier this month.

Mountbatten-Windsor, who was pictured slouched in the back of his chauffeurdriven car following his release Thursday evening from a police station near Sandringham, remains under investigation, which means he has neither been charged nor exonerated by Thames Valley Police. His arrest follows years of allegations over his links with Epstein, who died by suicide in New York in 2019.

the U.K. by Epstein to have a sexual encounter with Andrew Thursday’s arrest had nothing to do with that. Mountbatten-Windsor has consistently denied any wrongdoing in his association with Epstein but has not commented on the most recent allegations. Experts said that misconduct in a public office is notoriously difficult to prove.

ment’s chief secretary to the treasury, said “the government is considering any further steps that might be required, and we’re not ruling anything out.”

The last time a royal was removed from the line of succession was after the abdication of King Edward VIII in 1936, when the law was changed to strike him and any descendants from the list.

Removing Andrew would also require agreement from more than a dozen

other countries that have the British monarch as head of state.

The former prince was back Friday at his new residence on the Sandringham estate, King Charles III’s private retreat, around 115 miles northeast of London. Police have concluded their search there, but are still searching Royal Lodge, his 30-room former home in the parkland near Windsor Castle, just west of the capital, where the king’s younger brother had

‘Grey’s Anatomy’ star Dane

BY MARIA SHERMAN Associated Press

Eric Dane, the celebrated actor best known for his roles on “Grey’s Anatomy” and “Euphoria” and who later in life became an advocate for ALS awareness, died Thursday He was 53.

His representatives said Dane died from amyotrophic lateral sclerosis, known also as Lou Gehrig’s disease, less than a year after he announced his diagnosis.

Dane developed a devoted fan base when his big break arrived in the mid-2000s: He was cast as Dr Mark Sloan, aka McSteamy, on the ABC medical drama “Grey’s Anatomy,” a role he would play from 2006 until 2012 and reprise in 2021.

Although his character was killed off on the show after a plane crash, Dane’s character left an indelible mark on the still-running show: Seattle Grace Hospital became Grey Sloan Memorial Hospital.

In 2019, he did a complete 180 from the charming McSteamy and became the troubled Cal Jacobs in HBO’s provocative drama “Euphoria,” a role he continued in up until his death.

In April 2025, Dane announced he had been diagnosed with ALS, a progressive disease that attacks nerve cells controlling muscles throughout the body ALS gradually destroys the nerve cells and connections needed to walk, talk, speak and breathe. Most patients die within three to five years of a diagnosis.

Dane became an advocate for ALS awareness, speaking a news conference in Washington on health insurance prior authorization “Some of you may know me from TV shows, such as ‘Grey’s Anatomy,’ which I play a doctor But I am here today to speak briefly as a patient battling ALS,” he said in June 2025.

In September of that year, the ALS Net-

dies

work named Dane the recipient of their advocate of the year award.

Dane was born on Nov 9, 1972, and raised in Northern California. His father a Navy veteran and an architect, died of a gunshot wound when Dane was 7 After high school, he moved to Los Angeles to pursue acting, landing guest roles on shows like “Saved by the Bell,” “Married With Children,” “Charmed” and “X-Men: The Last Stand.”

A memoir by Dane is scheduled to be published in late 2026. According to the publisher, “Book of Days: A Memoir in Moments” covers key moments in his life, from his first day at work on “Grey’s Anatomy” to the births of his two daughters and learning that he had ALS.

“I want to capture the moments that shaped me — the beautiful days, the hard ones, the ones I never took for granted — so that if nothing else, people who read it will remember what it means to live with heart,” Dane said in a statement about the book. “If sharing this helps someone find meaning in their own days, then my story is worth telling.”

Dane is survived by his wife, actor Rebecca Gayheart, and their two teen daughters, Billie Beatrice and Georgia Geraldine. Gayheart and Dane wed in 2004 and separated in September 2017. Gayheart filed for divorce in 2018, but later filed to dismiss the petition In a December essay for New York magazine’s The Cut, Gayheart called their dynamic “a very complicated relationship, one that’s confusing for people.” She said they never got a divorce, but dated other people and lived separately

“Our love may not be romantic, but it’s a familial love,” she said. “Eric knows that I am always going to want the best for him. That I’m going to do my best to do right by him. And I know he would do the same for me. So whatever I can do or however I can show up to make this journey better for him or easier for him, I want to do that.”

Theaccusationattheheart of his arrest is that Mountbatten-Windsor shared confidential trade information with the disgraced financier when he was a trade envoy for the U.K. Emails released last month by the U.S. Department of Justice appeared to show MountbattenWindsor sharing reports of official visits to Hong Kong, Vietnam and Singapore, and sending Epstein a confidential brief on investment opportunities in Afghanistan.

Thames Valley Police has previously said it was also reviewing allegations that a woman was trafficked to

“Firstly, it must be determined if Andrew Mountbatten-Windsor was in a role within government that constitutes the title of public officer,” said Sean Caulfield, a criminal defense lawyer at Hodge Jones & Allen. “There is no standard definition to clearly draw on.” Arguably, only the abdication of King Edward VIII in 1936, and the death of Diana, Princess of Wales, in 1997, have been as grave for the institution of the British monarchy in modern times. In a statement Thursday, the king said the “law must take its course,” but that as “this process continues, it would not be right for me to comment further on this matter.”

Negligence to be considered in avalancheinvestigation

Close-knit groupof friendsamong victims

BY HAVEN DALEY, JULIE WATSON and JANIE HAR Associated Press

TRUCKEE, Calif. Officialsworked

to lower the risks of more deadly slides Friday by setting off controlled explosions in the area where an avalanche struck in California’sSierra Nevada so crews couldsafelyrecover the bodies of the people killed.

Rescue crews loaded upasnow vehicle with skis and other supplies and headed toward the area near Castle Peak and outsideLakeTahoe whilehelicopters circled overhead.

Avalanche mitigation work is designed to intentionally release unstable snowpack to reducethe risk when rescue crews go in Brutal weather and the threat of more avalanches have kept crews from safely recovering thebodies of the eight people killedand another stillmissing from Tuesday’s avalanche, whichwas roughlythe size of afootballfield.

Authoritiesare investigating the avalanche, including whether criminal negligence played arole in thetragedy,asheriff’s office leading one of several investigations said Friday

Why the tour companythat organized the backcountry ski trip didn’tcancel in the face of apowerful storm andwhattheir guides knew as the weather worsened are the questions being considered.

Both the Nevada County Sheriff’s office anda state agency that regulatesworkplacesafetyhave opened investigations. Ashley Quadros, aspokespersonwith the sheriff’s office, declined on Friday to share more information, saying it is an open investigation.

Six of the people who died were partofa close-knit group of friendswho were experienced backcountry skiers andknew how to navigate thealpine wilderness, their familiessaid. The threeothers who are dead or presumed dead wereguides.

“Weare devastated beyond words,” the families said in astatement releasedThursday through aspokesperson. The women were mothers, wives and friends who “connected through thelove of the outdoors,” they said, and were carrying avalanche safety equipment

and prepared for backcountry travel.

great mom and a great family,” said Bramble, whose daughterbabysat for thefamily a few times.

Keatley andher husband owned a winebusiness and often shared their namesake wines at communityevents, Larkspur Mayor StephanieAndre said.

San Francisco.

LizClabaugh wasa nurse who oversaw anew graduate nursing residency program at St. Luke’s Health System in Boise, Idaho.She was also amom and ran aFacebook page featuring encouragement and advice fornew nurses. Photos showed thather family were frequent adventurers outdoors.

Clabaugh also had served as a health volunteer in Zambia with the Peace Corps, according to aFacebook page for Peace Corps alumni.

The names of the other victims have not been released.

The six were identified as Carrie Atkin, Liz Clabaugh, Danielle Keatley,Kate Morse, Caroline Sekar andKate Vitt, and theylived in the SanFrancisco Bay Area, in Idaho and in theLake Tahoe area. The families asked for privacy while they grieve.

Just north of San Francisco, where Keatley lived with her family in thecityofLarkspur,resident RobBramble was shocked to learn that the friendly woman he would say hellotoinpassing was among thevictims.

“She was justagreat mom. I’d always see her with the kids, picking them up, just seemed like a

Trumpdirects Pentagon,other agencies to releasefiles on UFOs

BY MICHELLEL.PRICE

Associated Press

WASHINGTON President Donald Trump said Thursday that he’sdirecting the Pentagon andothergovernment agenciestoidentify and release files related to extraterrestrials andUFOsbecause of “tremendousinterest.”

Trump made the announcement in asocial mediapost hours after he accused former President Barack Obama of disclosing“classified information” whenObama recently suggested in apodcastinterview that aliens were real.

Trump told reporters aboard Air Force One, “I don’tknow if they’re real ornot,” and said of Obama, “I may get himout of trouble by declassifying.”

In apost on his social media platform Thursday night, Trump said he was directinggovernment agencies to releasefiles related “to alien and extraterrestrial life, unidentified aerial phenomena (UAP), and unidentifiedflying objects (UFOs), and any and all other information connected to these highly complex, but extremely interesting and important, matters.”

Obama, who made his commentsina podcast appearanceoverthe weekend, later clarified that he had not seen evidence that aliens“have made contact withus,” but said, “statistically,the universe is so vastthat the odds are good there’slife outthere.” Trump told reporters Thursday thatwhen it came to the prospect of extraterrestrial visitors: “I don’thave an opinion on it. Inever talk about it. Alot of people do.Alot of people believe it.”

Trump’sdaughter-in-law Lara Trump suggested this weekthat he was ready to

speak about it, however,whenshe saidon apodcast that the president had aspeech prepared to deliver on aliens that he would give atthe “right time.”

That was news to theWhiteHouse. Press secretary Karoline Leavitt responded with a laugh when she was asked about it Wednesdayand told reporters, “A speechonaliens would benews to me.”

Public interest in unidentified flying objects and the possibility of the government hiding secretsofextraterrestrial life remerged in thepublic consciousness after agroup of formerPentagon andgovernment officials leaked Navy videos of unknown objectsto The New York Times and Politico in 2017.

Therenewed scrutiny prompted Congress to hold the first hearings on UFOs in 50 yearsinMay 2022, though officials said that theobjects, which appeared to be green triangles floating above aNavy ship, were likelydrones. Since then thePentagon has promised more transparency on thetopic. In July 2022 it created theAll-Domain Anomaly Resolution Office, or AARO, whichwas intended to be acentral place to collect reportsofall military UFOencounters, takingover from adepartment task force.

In 2023, Dr.Sean Kirkpatrick, the head of AARO at the time, told reporters he didn’t haveany evidence “of any program having everexisted as to do withany sort of reverse engineering of any sort of extraterrestrial (unidentified aerial phenomena).”

The information that has been madepublicshows that the vast majority of UFO reports made by the military go unsolved but the ones that are identified are largely benign in nature.

BY JEFFREY COLLINS Associated Press

COLUMBIA,S.C.— Ajury found aformersmall-town South Carolina police officer not guilty of voluntary manslaughter Friday in the shooting death of an unarmed man after afive-minute high-speed chase.

Cassandra Dollard faced two to 30 years in prisonif she had been found guilty of killing Robert Junior Langleywithagunshottothe chest as Langley tried to get out of his car after wreck-

ingitintoa ditch in February 2022. Dollard was an officer in Hemingwaywhen she tried to pull over Langley early one morning forrunning astop sign. Langley didn’t stop and Dollard chased the vehicle for more than five minutes, muchof it at speeds over 100 mph,going8 miles outside her small town and into the nextcounty

After Langley’s car wrecked, the dashboard camera in Dollard’s cruiser captured her demanding Langleyshowher hishands.

She slippedinthe mud as she approached his carand fired ashot as Langley’s head and chest was coming out of the car

Dollard toldinvestigators shefelt vulnerable after falling when she looked into Langley’seyesand felt she lost atacticaladvantage to keep her safe.

“I don’tknowwhathehad in his hands. Ijust know he hadsomething in his hands,” she said.

Investigators say Langley washolding on to $100 in cash when he was killed.

“She was warm, kind andexuded aspecial quality that drewpeople to her,” Andre said in astatement. Morsealso lived with herhusband andthree children north of San Francisco, and worked in the biotech industry,according to her LinkedIn profile. Vitt previously worked at SiriusXMand Pandora, according to her online profile, and lived north of the city withher two sons and husband.

The 15 skiers begantheir threeday trip Sunday,just as warnings about the storm were intensifying. By early Tuesday, officials cautionedthatavalancheswere expected.

Blackbird Mountain Guides, which was leading the expedition, said the guides who were on the trekweretrained or certified in backcountry skiing and were instructors with the American Institute for Avalanche Research and Education. While in the field, guides “are in communicationwith senior guides at our base, to discuss conditions and routing based upon conditions,” founder Zeb Blais said in astatement.

Atkinwas aformercorporateexecutive and atrack andfieldathlete in college who lived in Lake Tahoe with her husband andtwo children, according to herleadership coaching website.

Sekar andClabaugh were sisters, their brother,McAlister Clabaugh, told The New York Times. Sekar was amother of two who lived in

“Wedon’thave allthe answers yet, anditmay be sometime before we do,” the company said. “In the meantime, please keep those impacted in your hearts.”

Theslidewas thedeadliest in the U.S. since1981, when 11 climbers were killedonMount Rainierin Washington state.

EPA eases limits on coal plants for emitting mercury

BY MICHAEL PHILLIS and DYLAN LOVAN Associated Press

LOUISVILLE, Ky. — The Environmen-

tal Protection Agency on Friday weakened limits on mercury and other toxic emissions from coalfired power plants, the Trump administration’s latest effort to boost the fossil fuel industry by paring back clean air and water rules. Toxic emissions from coal- and oil-fired plants can harm the brain development of young children and contribute to heart attacks and other problems in adults. The plants are also a major source of greenhouse gas emissions that drive climate change.

The EPA announced the repeal of the tightened Mercury and Air Toxics Standards rule, or MATS, at a massive coal plant next to the Ohio River in Louisville, Kentucky

“EPA’s actions today rights the wrongs of the last administration’s rule and will return the industry to the highly effective original MATS standards that helped pave the way

for American energy dominance,” said EPA Deputy Administrator David Fotouhi. The agency said the change should save hundreds of millions of dollars.

The final rule reverts the industry to standards first established in 2012 by the Obama administration that have reduced mercury emissions by nearly 90%. The Biden administration had sought to tighten those standards even further after the first Trump administration had moved to undermine them.

Operators of the Mill Creek Generating Station gave agency officials a tour of the coal plant before hosting the announcement inside.

Coal-fired power plants are the largest single human source of mercury pollutants. Power plants release the mercury into the atmosphere, which then falls in rain or simply by gravity, entering the food chain through fish and other items that people consume.

Environmental groups said the tightened rules have saved lives and made communities that live near coal-fired power plants

ply chain has been the target of bad and onerous environmental regulations,” said Michelle Bloodworth, CEO of America’s Power, a coal industry group. “Repealing the 2024 MATS rule and today’s actions are an important step for maintaining a reliable and affordable supply of electricity and ensuring that coalbased generation can continue supporting the nation’s economy and the electric grid.”

The coal industry’s outlook has changed dramatically in the last year

In March, the EPA promoted the “biggest deregulatory action in U.S. history,” announcing their intention to peel back dozens of environmental protections. EPA

power plants to comply with certain Clean Air Act rules.

Beyond fewer environmental protections, the Trump administration has issued emergency orders halting the planned shutdown of several coal plants. Officials say the plants produce consistent power during major storms or at other times when need is high

healthier But industry groups argued that the tougher standards, along with other rules that limited emissions from coal plants, made operating them too expensive.

They accused the Biden administration of piling on so many requirements that it would drive a rush of plant retirements.

“For too long, the entire coal sup-

Administrator Lee Zeldin said the actions marked “the death of the ‘green new scam.’”

Fossil fuel rules were big targets, including major efforts to reduce carbon emissions from coal plants and mandate greenhouse gas reporting. The Trump administration has also extended deadlines for dozens of coal-fired

Removing coal would reduce the grid’s reliability, especially at time when a rush of new data centers is demanding more than ever from the grid, they say Officials have dismissed concerns about higher customer costs from keeping coal plants operating, their plentiful emissions and their significant contribution to climate change. And earlier this month, the EPA revoked a finding that climate change is a threat to public health, which has long been the

Speaker denies request for Jackson to lie in honor at Rotunda

BY MATT BROWN and LISA MASCARO Associated Press

WASHINGTON The late Rev Jesse Jackson will not lie in honor in the United States Capitol Rotunda after a request for the commemoration was denied by the House Speaker Mike Johnson’s office due to past precedent. Johnson’s office said it received a request from the family to have Jackson’s remains lie in honor at the Capitol, but the request was denied, because of the precedent that the space is typically reserved for former presidents, the military and select officials.

The civil rights leader died this week at the age of 84. The family and some House Democrats had filed a request for Jackson to be honored at the U.S. Capitol. Amid the country’s political divisions, there have

been flareups over who is memorialized at the Capitol with a service to lie in state, or honor, in the Rotunda. During such events, the public is generally allowed to visit the Capitol and pay their respects. Recent requests had similarly been made, and denied, to honor Charlie Kirk, the slain conservative activist, and former Vice President Dick Cheney

There is no specific rule about who qualifies for the honor, a decision that is controlled by concurrence from both the House and Senate. The Jackson family has announced scheduled dates for memorial services beginning next week that will honor the late reverend’s life in Chicago, Washington, D.C. and South Carolina. In a statement, the Jackson family said it had heard from leaders in both South Carolina, Jackson’s native state,

and Washington offering for Jackson to be celebrated in both locations. Talks are ongoing with lawmakers about where those proceedings will take place. His final memorial services will be held in Chicago on March 6 and 7.

Typically, the Capitol and its Rotunda have been reserved for the “most eminent citizens,” according to the Architect of the Capitol’s website. It said government and military officials lay in state, while private citizens

in honor In 2020, Rep John Lewis, another veteran of the Civil Rights movement, was the first Black lawmaker to lie in state in the Capitol Rotunda after a ceremony honoring his legacy was held outside on the Capitol steps due to pandemic restrictions at the time.

Later that year, thenHouse Speaker Nancy Pelosi allowed services for Supreme Court Justice Ruth Bader Ginsburg at the Capitol’s Statuary Hall after agreement could not be reached for services in the Capitol’s Rotunda. It is rare for private citizens to be honored at the Capitol, but there is precedent — most notably Civil Rights icon Rosa Parks, in 2005, and the Rev Billy Graham, in 2018. A passionate civil rights leader and globally-minded humanitarian, Jackson’s fi-

ery speeches and dual 1984 and 1988 presidential campaigns transformed American politics for generations. Jackson’s organization, the Rainbow PUSH Coalition, became a hub for progressive organizers across the country His unapologetic calls for a progressive economic agenda and more inclusive policies for all racial groups, religions, genders and orientations laid the groundwork for the progressive movement within the Democratic Party Jackson also garnered a global reputation as a champion for human rights. He conducted the release of American hostages on multiple continents and argued for greater connections between civil rights movements around the world, most notably as a fierce critic of the policies of apartheid South Africa.

State agrees to $45M settlement with CVS

BY ALYSE PFEIL Staff writer

Louisiana has settled three lawsuits it filed against CVS for $45 million, Attorney General Liz Murrill announced Friday

The settlement money will be used for legislation related to pharmacy benefit managers and Medicaid fraud initiatives, Murrill said in a news release. Her office is working with the Louisiana Department of Health and the state Inspector General’s Office.

“Rather than prolonging litigation, which could have extended several years, we worked with CVS to reach a resolution that serves the best interests of Louisiana,” Murrill said in a statement. “The funds will be used to further ensure accountability in phar-

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Don’t kill or steal shouldn’t be controversial,” she said in a statement, adding that her office has issued guidance for schools on how to comply with the law and provided sample posters.

“Louisiana public schools should follow the law.”

It won’t be hard for most public schools to comply if the state begins enforcing the law A conservative advocacy group has already shipped the posters designed by Murrill’s office to almost every school system in Louisiana, but most school districts have kept them boxed up while they awaited the court’s ruling.

The lawsuit challenging the Ten Commandments law was brought by a multifaith group of families with children in Louisiana public schools. If the families choose to appeal the court’s ruling, their next and final stop is the U.S. Supreme Court. On Friday, the civil liberties groups representing the families in the case said they are “exploring all legal path-

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Speeding is rampant; cars sometime end up in a ditch, he said. It’s hard for drivers to turn left onto Pecue from Highland And sometimes the entrance to Pecue is completely blocked by Highland Road traffic, he said.

“There are several accidents there a month, sometimes more than one in a week,” Daigle said.

Two solutions were proposed by city-parish transportation officials — a roundabout and a traffic light — and the traffic light won.

“There were about 120 people at a public meeting last year and three-fourths

Murill’s office.

“We’re pleased that we’ve reached a settlement agreement with the Louisiana Attorney General’s Office,” CVS spokesperson Amy Thibault said in a statement.

“The settlement enables us to maintain our focus on lowering health care costs and providing community pharmacy access to Louisiana residents and is not an admission of liability or wrongdoing.”

Louisiana sued the health care company amid a highprofile political battle that pitted Murrill and Gov Jeff Landry against CVS.

negotiates drug prices on behalf of health plans and large institutions that offer health insurance. He and his legislative allies argued this “vertical integration” in the prescription drug supply chain lets the benefit managers crank up drug costs and squeeze out smaller local pharmacies.

maceutical pricing and PBM industry practices.”

When asked for details on how the money would be spent, a spokesperson for Murrill said more informa-

ways forward to continue the fight against this unconstitutional law.”

“Today’s ruling is extremely disappointing and would unnecessarily force Louisiana’s public school families into a game of constitutional whack-a-mole in every school district,” the groups said in a statement. “But this fight isn’t over We will continue fighting for the religious freedom of Louisiana’s families.”

The groups representing the families are the American Civil Liberties Union the ACLU of Louisiana, Americans United for Separation of Church and State and the Freedom from Religion Foundation. The law firm Simpson Thacher & Bartlett LLP is serving as pro bono counsel.

In a dissenting opinion, Judge James Dennis, who was nominated to the court by former President Bill Clinton, wrote that the Ten Commandments law “elevates words meant for devotion into objects of reverence, exposing children to government-endorsed religion in a setting of compulsory attendance.” Four of the court’s 18 active judges signed on to his dissent.

of the people were against the roundabout,” said Fred Raiford, director of transportation and drainage for East Baton Rouge Parish Work on the approximately $7 million, traffic light project is set to begin in the first quarter of 2027. It’s one of the parish’s MoveBR projects, funded by a half-cent sales tax approved by voters in December 2018 The tax will remain in effect for 30 years, ending in 2049, with proceeds of the tax to be spent only on the approved list of projects.

“We want the safest and most feasible design being recommended by the MoveBR program, to deliver the project using the revenue it was created to provide,” said St. George Mayor Dustin Yates. Pecue Lane is a road that

tion was not immediately available.

The deal resolves all three lawsuits without an admission of wrongdoing or liability by CVS, according to

Dennis also pointed to a ruling in 1980 by the Supreme Court in the case Stone v. Graham, which struck down a Kentucky law requiring public schools to post the Ten Commandments. He called the 5th Circuit’s ruling, which said the legal challenge to Louisiana’s law was premature, “a calculated stratagem to evade these precedents.”

Judge James Ho, who was nominated to the court by President Donald Trump, concurred with the majority but wrote that he would have declared Louisiana’s law constitutional.

Ho argued that the Supreme Court has effectively overturned the Stone ruling, even if it hasn’t explicitly said so, because it scrapped the legal doctrine that underpinned that ruling. He went further, writing that law reflects the Founding Fathers’ “firm belief that the children of America should be educated about the religious foundations and traditions of our country.”

“In sum, the Louisiana Ten Commandments law is not just constitutional,” he wrote, “it affirms our Nation’s highest and most noble traditions.”

changes character as it goes along. From Airline Highway to Perkins Road, it travels past large commercial buildings and empty lots.

Once it crosses Perkins, it’s home to wide lawns and mansions until it stops at Highland Road where the new traffic light is coming.

Other changes coming to Pecue are bound to make that intersection even busier

While it previously traveled under an Interstate 10 overpass, Pecue Lane now features on- and off-ramps at I-10, another MoveBR project recently completed. And this month, the U.S. Department of Veterans Affairs announced it would be building a 100,000-squarefoot VA outpatient clinic on Pecue Lane, due to open in 2029.

Late in last year’s legislative session, Landry urged lawmakers to support a bill that would have banned ownership of pharmacies by pharmacy benefit managers, a type of business that

CVS, a giant health care corporation that owns both a pharmacy benefits manager and drug retailers, fought back ferociously It sent mass text messages to Louisiana customers urging them to contact their lawmakers to oppose the legislation, and it argued the policy would force the company to shut down over 100 of its pharmacies. The bill ended up not passing.

Shortly after, Murrill’s office filed three lawsuits

against CVS. The first accused it of misusing patients’ data to send the text messages. A second accused the company of using its size and influence to push competition out of the market and drive up prices. And a third accused the company of hurting independent pharmacies by charging unfair fees and providing low reimbursements to pharmacists for the drugs they dispense. Landry backed Murrill’s legal action against the company Murrill’s settlement with the company is another signal that tensions may be ebbing. Earlier this week, Gov Jeff Landry voiced support for new, $5M scholarship program CVS is launching for students seeking pharmacy degrees at Louisiana universities.

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By The Associated Press

Trump says he signed 10% global tariff

The president said on social media Friday night that he signed an executive order enabling him to bypassCongressand impose a 10% tax on imports from around the world.

“It is my Great Honor to have just signed, from the Oval Office, a Global 10% Tariff on all Countries, which will be effective almost immediately,” Trumpsaid on Truth Social.

Thecatchisthatthosetariffs, under federallaw known as Section 122, will be limited to just 150 days, unless they are extended legislatively In anews conference earlier Friday,the president alsosaidhe is exploring other tariffsthrough other avenues, such as Section 232, which would require an investigation through the Commerce Department.

Friday’sdecision upends acore set of tariffs that Trump imposed using the 1977 InternationalEmergency Economic Powers Act, or IEEPA.

Trump suggested the rulingmay not “substantially constrain” tariffs going forward andmentioned using the Trade Expansion Act and other past laws, including the Tariff Act of 1930 going forward Johnson: Congress will find path forward

House SpeakerMikeJohnson, RBenton, backed Trump’suse of tariffs in apost on social media after the Supreme Court ruling, saying they had “brought in billions of dollars and createdimmense leverage for America’strade strategy.”

In the Supreme Court ruling, the majority found that it’sunconstitutional for the president to unilaterally set and change tariffsbecause taxation power clearly belongs to Congress.

“Congressand the Administration will determine the best path forward in the coming weeks,” Johnson wrote on X. But the president is scoffingat the need to get Congressinvolved in enacting tariff policy

“I don’thave to,” Trump said when asked why wouldn’thejust work with lawmakers on tariffs. “I

have the right to do tariffs, and I’ve alwayshad the right to do tariffs.”

The majority ruled that Congress hasthe power to write tax policy,which includes tariffs. Thune wantstocontinue working with WhiteHouse

“Tariffs canbe an important and effectivetool to address unfair trade practices and help level the playing field with foreign competitors,” Senate Majority Leader John Thune, RS.D., wrote on social media.

He added: “SenateRepublicans will continue working with the administration and our colleagues in the House to advance our shared goal to strengthen rural America, includingSouth Dakota’sfarm and ranch communities, andthe broader U.S.economy.”

Trump brags about his readingprowess

“I read very well. Great comprehension,” Trumpsaid in anews conference Friday

The president said that, when it came to the tariffs case, “I read everything there is to read. And I said, ‘Can’t lose this case.’

But the Supreme Court did in fact ruleagainst Trump’ssweeping tariff policy —anoutcome

Trump suggested was only possiblebecause “judgeswant to be political, theywant to be politically correct.”

Farmersbeg Trump to tryadifferent path

AmericanFarm Bureau Federation President Zippy Duvall says farmers understand Trump’s effortstouse tariffs “to create a more level playingfieldfor U.S. goods,U.S. workersand theU.S. economy” but urged the administration to seek another way

“Unfortunately,tradedisruptions anddecliningprices for agricultural goodscreated additional hardships for farmerswho came into 2025 already dealing withcripplinginflation anddeclining farm prices,” Duvall said in astatement.

He added, “With supply costs alreadyatornearrecordhighs, we strongly encourage the president to avoidusing any other available authorities to impose tariffson agricultural inputs that would further increase costs.”

TARIFFS

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theSupremeCourt for afinal ruling, after lower courts had also sided againstthe president

The majority found that it is unconstitutional for the president to unilaterally set andchange tariffs because taxation power clearly belongs to Congress. “The Framersdid not vest any part of thetaxing power in theExecutive Branch,” Chief Justice John Roberts wrote. Barrett —who grewupinMetairie and graduated from St. Mary’sDominican High School in New Orleans —joined Neil Gorsuch and Chief Justice John Roberts, who was nominated by President George W. Bush, in ruling the tariffs unconstitutional. The court’sthreejustices appointed by Democrats, Sonia Sotomayor, Elena Kagan and Kentanji Brown Jackson, agreed.

Justices Brett Kavanaugh, Samuel Alito and Clarence Thomas dissented.

“The tariffs at issue here may or may notbewise policy. But as amatteroftext,history,and precedent, they areclearly lawful,” Kavanaugh wrote. Trump praised his 63-page dissent as “genius.”

The court majority did not addresswhether businesses could get refunded for thebillions they have collectively paid in tariffs. Many companies, including the big-box warehouse chain Costco, have already lined up in lower courtstodemandrefunds. Kavanaugh noted the process could be complicated.

“The Courtsaysnothing today about whether,and if so how,the Governmentshould go aboutreturning thebillions of dollars that it has collected from importers. Butthat processislikely to be a ‘mess,’ as was acknowledged at oral argument,” he wrote.

TheTreasuryhad collected morethan $133 billion from the importtaxes thepresident has imposed under theemergency powers law as of December, federal datashows. The impact over the next decadehas been estimated at some$3trillion.

The tariffs decision doesn’tstop Trumpfrom imposing duties under other laws. Those have more limitations on the speedand severityofTrump’sactions, but the president said they would still al-

lowhim to “charge muchmore” than he had before.

Vice PresidentJDVance called the high court decision “lawlessness” in apost on X.

Still, the ruling is a“complete and total victory” for the challengers, said Neal Katyal, whoargued the case on behalf of agroup of small businesses.

“It’s areaffirmation of ourdeepest constitutional values and the idea that Congress, not anyone man, controls the power to tax the American people,” he said. It wasn’timmediatelyclear how the decision restricting Trump’s power to unilaterally setand change tariffs might affect trade deals with other countries.

“Weremain in close contact with the U.S. Administration as we seek clarity on the steps they intend to take in response to this ruling,” European Commission spokesman Olof Gill said, adding that the body would keep pushing for lower tariffs

The Supreme Court ruling comes after victories on the court’s emergency docket have allowed Trumptopush ahead with extraordinary flexes of executive power on issues ranging from immigration enforcement to major federal funding cuts.

The Republican president had long been vocal about the tariffs case, calling it one of the mostimportant in U.S. history and saying aruling against himwould be an economicbody blow to thecountry.But legal opposition crossed thepolitical spectrum, including libertarian and pro-business groups that are typically aligned with theGOP.Polling hasfound tariffs aren’tbroadly popular with the public, amid wider voter concern about affordability

While theConstitution gives Congress thepower to levy tariffs, the Trumpadministration argued that a1977 law allowing the president to regulate importation duringemergencies also allows him to setimport duties. Other presidents haveusedthe law dozens of times, often to impose sanctions, but Trump was the first president to invoke it fortariffs.

“And thefact that no President has ever found such power in IEEPAisstrong evidence that it does not exist,” Roberts wrote, using an acronymfor the International Emergency Economic PowersAct. Trumpset what he called ”reciprocal”tariffsonmost countries

in April2025toaddress trade deficits thathedeclared anational emergency.Those came after he imposeddutiesonCanada, China and Mexico, ostensibly to address adrug trafficking emergency

Aseries of lawsuits followed, including acase from adozen largely Democratic-leaning states and others from small businesses selling everything from plumbing suppliestowomen’s cyclingapparel

The challengers argued the emergency powers law doesn’t even mention tariffs and Trump’s useofitfails several legaltests, including one that doomed thenPresident JoeBiden’s $500 billion student loan forgiveness program.

The three conservative justices in the majority pointed to that principle,whichiscalled the major questions doctrine. It holds that Congress must clearlyauthorize actions of major economic and political significance.

“There is no exception to themajorquestionsdoctrine foremergency statutes,” Roberts wrote. Thethree liberal justices formed the rest of the majority,but didn’t join that part of the opinion.

The Trump administrationhad arguedthattariffs aredifferent because they’re amajor part of Trump’sapproach to foreign affairs, an area where the courts shouldnot be second-guessing the president.

But Roberts brushed that aside, writing that the implications for internationalrelations don’t change the legal principle.

Small businesses celebrated the ruling, with the NationalRetail Federation saying it provides “much needed certainty.”

Illinoistoy companyLearning Resources was among the businesseschallenging the tariffs in court. CEO Rick Woldenberg said he expected Trump’snew tariffs but hopedthere might be more constraint in thefuture, both legal and political. “Somebody’sgot to pay this bill. Those people that pay the bill are voters,” he said. Ann Robinson, who owns Scottish GourmetinGreensboro, North Carolina,saidshe was “doing ahappy dance” when she heard the news.

The 10% baseline tariffonU.K goods put pressure on Robinson’s business, costing about $30,000 in the fall season. She’sunsure about theTrump administration’snext steps, butsaidshe’s overjoyedfor now.“Time to schedule my ‘Say Goodbye to Tariffs’Sale!”

AG targets Boosie over festival promotion

Rapper used late student’s name without consent, Murrill says

BY AIDAN MCCAHILL Staff writer

The Louisiana Attorney Gener-

Office took official legal action

al’s

against Boosie Badazz on Thursday after the rapper used Southern University student Caleb Wilson’s name and image to promote a rap festival shortly after Wilson’s death.

In March, Baton Rouge native Boosie, born Torence Hatch Jr., announced he was launching the Caleb Wilson Memorial Scholar-

ship during his sixth annual Boosie Bash, a three-day rap festival held on Southern University’s campus. Wilson, a student and trumpet player for the Human Jukebox, died after an off-campus hazing ritual involving the Omega Psi Phi fraternity sparking national attention and packed vigils on the campus and in New Orleans.

Boosie announced at the time that he was working with the Wilson family and the Human Jukebox to initiate the scholarship, and added that some of the proceeds from the festival would go to a scholarship fund.

But according to Louisiana Attorney General Liz Murrill, neither Wilson’s parents nor Southern University gave consent for organizers to use their son’s name in connection with the event. In March, Murrill said in a statement she intended to take legal action, “due

to their misappropriation of his name and image to promote their for-profit event. This is not a charitable event.”

On Thursday, Murrill said the Louisiana Department of Justice’s public protection unit issued a civil investigative demand (CID) to Boosie in November, seeking more information about the festival and whether its marketing potentially violated the Louisiana Unfair Trade Practices and Consumer Protection Law A CID is an administrative subpoena often used to obtain in-

formation before a lawsuit is filed. She said Boosie has not responded, leading her office on Thursday to file a motion to compel in 19th Judicial District Court, asking a judge to order him to turn over information. Boosie could face penalties if he still does not cooperate, Murrill said. In March, Murrill said that Boosie contacted Wilson’s family before the festival about a scholarship fund. Murrill said the family told her they believed Boosie was making an initial donation to a scholarship associated with

DAy IN THE PARK

CRIME BLOTTER staff reports

A corporal who has been in the Baton Rouge Police Department for 16 years was placed on administrative leave Wednesday after she was named in a federal investigation. Cpl. Joanell Robinson has been with BRPD since 2009, and a spokesperson confirmed she was placed on leave after the department was notified of her inclusion in the investigation.

Details on the investigation, or the alleged offense by the officer, are not available.

Police: 1-year-old dies after being run over

A 1-year-old

BY CHRISTOPHER CARTWRIGHT Staff writer

After weeks of uncertainty about an agreement between Ascension Parish and Gonzales over the use of city baseball fields, both parties have approved a modified arrangement that allows the parish to use four of the city’s fields.

The Gonzales City Council had twice rejected an agreement with the parish in January but narrowly passed a modified arrangement in a 3-2 vote during its Feb. 9 meeting. On Thursday, the Ascension Parish Council unanimously approved the agreement, which

allows the parish to use the four fields at Tee Joe Park. The vote ensures a way forward for more than 1,300 baseball players participating with the privately run AP Baseball, which maintains an agreement with the parish.

The agreement term lasts one year, with renewal options for two consecutive years. It allows the parish and league operators to run concession stands at the field, and the parish and city can exit the agreement with 30 days notice.

There were no public comments before the decision, although council Chair Chase Melancon thanked Ascension Parish Recreation Director Brandon Smith for his work on getting the agreement through.

The baseball saga began in De-

cember when the Gonzales City Council deferred action on the agreement.

Council members Cynthia Gray James, Tyler Turner and Terri Lambert in January voted twice against the agreement, which would have allowed the parish to use the city’s eight fields at Tee Joe Park, Municipal Park and Bergeron-Gaudin Park. Much of the dispute centered on whether travel baseball teams could use the city fields, because travel teams pay fees to the city and help fund maintenance. Under the rejected agreement, Ascension Parish would have had control over booking the city’s eight fields, giving the large AP Baseball program priority and limiting funding for travel teams.

After the second rejection, AP

Baseball CEO Jason Adams said he hoped it would still work out.

“I’m about running a recreational baseball program and about the kids,” he said at the time. “However they work it out politically, I just hope it works out for the kids.” Mayor Tim Riley reintroduced the agreement after both rejections, writing in a Feb 5 statement that he was hopeful an adjusted contract could pass on a third vote. It did just that during the city’s Feb 9 meeting, when Turner introduced a motion to allow the four fields at Tee Joe Park to be used by the parish and the city’s four other fields to be used by travel ball teams. His motion passed 3-2, with

BY ELLYN COUVILLION Staff writer

McGlinchey Stafford files for bankruptcy

Law firm had announced shutdown

BY STEPHANIE RIEGEL Staff writer

Six weeks after announcing it was shutting down after more than 50 years in business, McGlinchey Stafford has filed for bankruptcy, hastening the demise of a firm that was once among the state’s most prominent and high profile.

The filing on Thursday in U.S. Bankruptcy Court for the Eastern District of Louisiana is a Chapter 7 filing, meaning the firm is liquidating its remaining assets to satisfy creditors, not a Chapter 11 filing, which allows a debtor to stay in business while coming up with a plan to pay off debt.

Court documents filed in the case, which has been assigned to U.S. Bankruptcy Judge Meredith Grabill, do not yet paint a clear picture of the firm’s finances. A standard bankruptcy petition form says only that McGlinchey has between 200-999 creditors and that the firm’s assets and its liabilities range between $10 million and $50 million. Experts say a more detailed financial statement will likely be filed in the

coming days. The firm’s New Orleans office will shut down on March 31. Other offices closed at the end of January

Several attorneys familiar with the situation who were not authorized to comment publicly on the case said the firm did not initially plan to file for bankruptcy when it announced it was closing. As it began winding down operations, however it became evident that there wasn’t enough money to satisfy the firm’s more than 15 long-term lease obligations in office buildings around the country

McGlinchey’s attorneys stopped practicing law at the end of January, the firm previously announced.

Dane Ciolino, a law professor at Loyola University in New Orleans, said initiating liquidation proceedings through a bankruptcy filing is not surprising, given that McGlinchey is no longer practicing law and has no longer has any income “Law firms generally don’t have a lot of assets they can sell off to satisfy debt,” Ciolino said. “They have office furniture, which isn’t worth much, and accounts receivable. So, if they have lease obligations, filing bankruptcy makes sense.”

William Steffes and Barbara Parsons, whose Baton Rouge bankruptcy firm is representing McGlinchey declined to comment.

McGlinchey’s managing member, Michael Ferachi, also based in Baton Rouge, declined to comment Trouble brewing

In early January, McGlinchey Stafford announced that its “equity members,” a group of senior attorneys who owned the firm, had voted to dissolve, sending shock waves across south Louisiana’s legal community and taking some of the firm’s attorneys by surprise.

A variety of factors contributed to the decision, including the recent departure of several high-profile rainmakers with the firm, delinquent collections, internal disagreements and steep overhead costs in far-flung offices according to sources familiar with the situation and the firm’s own statement.

At the time, the firm had around 160 attorneys and hundreds of support staff in 18 offices around the country from Seattle to Boston, though its New Orleans and Baton Rouge offices were the largest by far

In a statement at the time, Ferachi, a commercial litigation specialist who became the firm’s managing member in 2021, said that no single factor had led to the vote to dissolve Rather, the troubles had been building.

“This is not because of any

Suit filed by librarian gets new life

La. Supreme Court rules defamation claim can proceed

BY CLAIRE TAYLOR Staff writer

The Louisiana Supreme Court has ruled unanimously that a librarian’s defamation lawsuit against Michael Lunsford and Lafayette-based Citizens for a New Louisiana may proceed.

The court ruled Feb. 10 in favor of Amanda Jones, a Livingston Parish middle school librarian who spoke against censorship by public library board members at a July 19, 2022, meeting.

in the kids section” of the public library and what she might be allowing kindergarten students at her school to view according to the lawsuit.

Lunsford allegedly posted other claims against Jones, suggesting she supports disseminating pornographic materials to elementary school children. The allegations, the lawsuit states, injured Jones’ personal and professional reputation.

A few days after that meeting, Citizens’ executive director, Lunsford, allegedly questioned on the group’s Facebook page why Jones “is fighting so hard to keep sexually erotic and pornographic materials

BLOTTER

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gas station, police said.

The incident happened in the parking lot of the Murphy Express gas station on Cortana Place, a Baton Rouge police spokesman said. The incident is under investigation, police said.

Woman dies after swimming incident

A woman died in the hospital Friday morning after she was rescued from a pond in a BREC facility in Central, officials said.

The Central Fire Department responded to a call

BASEBALL

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Jones asked for $1 in damages and an apology.

Jud ge Erik a Sledge, of the 21st Judicial District Court, dismissed the lawsuit on Oct 11, 2022, saying Jones was a limited public figure and Lunsford’s comments were opinions.

Sledge denied Jones’ request for a new trial in December 2022.

The parties entered into a stipulation regarding attorney fees and costs, and a final judgment was signed by the court on March 2, 2023.

shortly before 7 a.m. Friday at the Blackwater Conservation Area, where a man and woman had been swimming.

The woman began to struggle in the water, Assistant Fire Chief Derek Glover said.

“He was able to get her to the bank of an island in the pond,” Glover said Firefighters got to the island by boat and brought the woman, who was unresponsive, to shore the fire department said.

The East Baton Rouge Parish Sheriff’s Office said that the woman later died at the hospital.

The East Baton Rouge Parish Sheriff’s Office is investigating the incident, a Sheriff’s Office spokesperson said.

James and Lambert voting against it. Turner had advocated for such a compromise throughout January, saying he believed there was a solution that would allow all teams to have access to the fields. “My no vote was never a no vote to say that they

BOOSIE

Continued from page 1B

Southern University, not using Wilson’s name. The family also said Boosie failed to

disclose the donation’s connection to his upcoming festival, according to Murrill.

The attorney general said at the time that she was unaware of any firm commitment that proceeds from the event would fund the schol-

specific attorney’s departure, or any individual financial decision or leadership action that led us to this point,” he said. “This is the result of a combination of market factors, such as lagging collections, compounded with various internal factors over several years.”

The statement also said the firm’s leaders made the decision after “assessing several strategic alternatives.”

Bankruptcy court documents filed Thursday show that Teneo, a global consulting firm has been advising McGlinchey on the wind down.

Teneo’s principal on the case, Gary Polkowitz, did not respond to a call seeking comment.

Where they landed

In the weeks since the announcement, individual lawyers and groups of attorneys within McGlinchey have left for other firms, according to recent announcements.

A prominent group from the Baton Rouge office moved their corporate and real estate practice, including nine attorneys and four staffers, to Adams and Reese.

A 36-person team, including 19 attorneys from several of McGlinchey’s offices outside of Louisiana, announced they were joining Womble, Bond, Dickison, a

transatlantic firm with 1,300 attorneys and home offices in London and Baltimore, according to an announcement from the firm.

AM Law, an industry trade publication, reported Jan. 16 that talks between the group, headed by a partner in McGlinchey’s Cleveland office, and Womble began on Dec. 8 and concluded Dec. 26, less than 10 days before the vote to dissolve.

Around the same time, McGlinchey lost four attorneys from its corporate litigation group in New Orleans to Jones Walker Another four attorneys from the firm’s Washington, D.C., and Florida offices that specialize in consumer financial services defense announced their departure for Chicago-based Hinshaw

In early February, eight attorneys and five support staff from McGlinchey’s maritime practice, including José Cot, the managing member of McGlinchey’s New Orleans office, joined Simon, Perragine, Smith and Redfearn.

McGlinchey previously notified the Louisiana Workforce Commission that any remaining employees in its New Orleans office would be laid off as of March 15.

Trustee to take over Now that McGlinchey has filed for Chapter 7 bankruptcy, the job of liquidating the

remaining assets and dealing with property owners and outstanding leases, as well as other vendors, will fall to a court-appointed trustee in the case, Wilbur “Bill” Babin, a New Orleans attorney who has overseen dozens of bankruptcy proceedings. Babin did not respond to a call seeking comment. Among the property managers he’ll be negotiating with is Stirling, which manages the Pan American Life Center on Poydras Street in New Orleans, where McGlinchey’s New Orleans office has been located since 2008.

Babin also will have to negotiate with Wampold Companies, which owns the II Rivermark Centre building in Baton Rouge, where the firm completed more than $1 million of tenant improvements for 15,000 square feet in May 2025. The property owners did not respond to calls seeking comment.

Experts say it’s too soon to say how long the liquidation might take. Unlike Chapter 11 cases, like the recent Archdiocese of New Orleans bankruptcy, which lasted nearly six years, liquidation cases typically conclude in a matter of months, not years.

Email Stephanie Riegel at stephanie.riegel@ theadvocate.com.

A series of appeals and court decisions dominated the court record from 2023 until February For example, Jones appealed the March 2, 2023, ruling on March 13, 2023.

The appeals court, in a divided opinion dated Jan. 26, 2024, affirmed the March 2, 2023, judgment on attorney fees, but did not decide on the merits of an earlier judgment in the defendants’ favor, alleging the appeal of that decision was untimely

Later that year in December 2024, the Louisiana Supreme Court ruled that the January 2024 opinion should be set aside and that the appeals court should consider possible errors raised in Jones’ March 13, 2023, appeal.

The latest judgment on Feb. 11 by the state Supreme Court gave Jones the ability to proceed with her lawsuit to be tried on its merits.

The court also reversed the attorney fees ruling so Lunsford and Citizens will have to pay Jones’ attorney fees.

BREC’s Blackwater Conservation Area is a 57-acre nature preserve, with two fishing lakes.

Man accused of robbing mail carrier

Baton Rouge police arrested a man Thursday who is accused of robbing a U.S. Postal Service mail carrier at gunpoint last month.

Harold Retana, 31, was charged with armed robbery with a firearm and booked into the East Baton Rouge Parish Prison. He was arrested by police armed robbery detectives, with assistance from U.S. postal inspectors. Tips from the public led to his arrest, police said.

could not use the field,” he said. “The no vote was that I believe that municipal ball and the travel baseball needed to come to a compromise or come to an agreement so that everyone could be happy.”

arship, calling the situation a “massive misrepresentation to the public.”

The specific information the Louisiana Department of Justice sought from Boosie is unclear because the motion was filed under seal.

LaBeouf shouted slur during bar fight, New Orleans police say

BY KASEY BUBNASH Staff writer

Actor Shia LaBeouf repeatedly shouted a homophobic slur during a fight at R Bar that led to his arrest on Fat Tuesday, according to an incident report released by the New Orleans Police Department on Thursday Police said they were called to the popular Marigny bar shortly before 1 a.m., where the 39-yearold “Holes” star had become increasingly “irate and aggressive” through the night.

one point saying, “These f****ts put me in jail. I’m a Catholic.”

Two unidentified men told responding officers that LaBeouf became physically aggressive as he was being kicked out of the bar, punching both of them and dislocating one’s nose, according to the report

Police said in the report that LaBeouf hurled a homophobic slur at both victims repeatedly during the fight, arrest and investigation, at

Police say that on Jan. 12, Retana approached a mail carrier on the 1300 block of Audubon Avenue. Armed with a handgun, Retana demanded the keys to the carrier’s vehicle. He made off with the keys, but not the mail truck or any packages,

One victim told police that LaBeouf first attempted to hit an R Bar manager as he was ejecting the actor from the bar The victim then grabbed LaBeouf and escorted him outside, where the “Transformers” star proceeded to punch him multiple times, police said in the report. LaBeouf left briefly but returned, becoming even more aggressive, police said. Multiple people tried to hold him down until officers arrived, according to the report.

One victim said LaBeouf then hit him again multiple times in the upper body using the homophobic slur multiple times.

The second victim told police he was standing outside the bar near its entrance when LaBeouf was escorted out. LaBeouf allegedly squared up to fight as a crowd of bystanders gath-

police said. Retana has previously been arrested for simple robbery, simple battery, assault, possession of marijuana, criminal damage to property, possession of Schedule II drugs and theft over $5,000.

ered around him. Video footage shared with The Times-Picayune shows LaBeouf removing his shirt outside the bar and approaching several men, saying, “Let’s fight, let’s fight,” as bystanders attempt to defuse the situation.

LaBeouf then punched the second victim in the face, dislocating his nose, according to the documents. The man, who said he had to push his nose back into place, told police he would drive himself to a hospital for treatment. The actor was arrested and transported to Touro Hospital before he was booked into the Orleans Parish jail on two counts of simple battery A detective called to the scene collected video footage of LaBeouf hitting both victims with a closed fist, according to the report.

LaBeouf was released on his own recognizance at around 9:45 a.m. that day and was spotted on Bourbon Street taking photos with fans and celebrating Fat Tuesday later that night.

Aull, Herbert FirstPresbyterianChurch, 763North St BatonRouge,Laat11am.

Bolton, Betty

ResthavenFuneralHome, 11817 JeffersonHighway,at4 p.m

Carter,Caleb PhiladelphiaChristianMinistries, 7317Hanks Dr BatonRouge,LAat 11am

Cooper, Patrick

St.Paul'sCatholic Church,410

FincherRoadinMinden, at 11 a.m.

Daniels,Alma ExecutiveCenter, 250 SfosterDrive BatonRouge at Noon

Dauzat,Eileen

St.John theEvangelistCatholic Church in Plaquemineat12pm

Dick Jr., William Kramer FuneralHomeChapelin Alexandria at noon.

Dotson,Alneda

Mckowen Missionary Baptist Church,1255 Louise St BatonRouge LAat 10am.

Franklin Staden,Rita Hall Davis& Sons at 9348 Scenic Hwy.Baton Rouge,Laat10am.

Freeman,Jason MiraclePlace Church,Highway 19 Bakerat11:00am

Gauthier,Ellis Holy Family Church in Port Allenat 11:30am. Hazel,Grady

plane was shotdown five times. Each time, he survivedwiththe help of the underground before returning home to serveasa Detroit firefighter and later working as atool and die technician. Hismother, Marie,anorphan who lived with adamaged heart valvecausedbyuntreated strepthroat,was known for her deep kindness and gentle spirit.Mark was preceded in death by his belovedparents.

defined bycuriosity,rigor, and integrity.Overhis career, Mark publishedmore than 300 peer-reviewed articles, including many in premier journals such as Science and Nature, with 17 featured as cover stories.Hewas internationally recognized for his pioneering workontransposable elements and their role in shaping eukaryotic genomesand human geneticvariation.

worn heart. Mark will be deeply missed by all whoknew him. Hisservice on January 30, 2026, at GraceFuneral Home wasfilledwith both tears andjoy andwas well attended. Ascientific symposium and celebrationof life will be held April 25, 2026, at LSU. Mark always said, "Thinkpositive." And, as he wouldadd with a smile—GeauxTigers!

Kinley Schwing, Sharon Church of theHolyCommunion ParishHall, 58040 CourtSt. Plaquemine, La.at10am.

Dorothy Ann (Masci) Babin was bornonJanuary 28th, 1945,inGulfport, MS. Known to her familyand friends asDotty.She passedawaypeacefullyin her home surrounded by her loved ones on February 18, 2026.She enjoyed watching LSU football, spending time with her family and friends, and her beloved dog Maxwhile he was with us. After graduating from RobertE.Lee High School, she was employed at AudubonInsurance and CVTSurgical. Dotty is survived by her husbandof59 years, Jean O. Babin, Jr.; Sons,Randal Babin and wifeAnne; Keith Babin; and RichardBabinand wifeHeidi; Grandkids:Hannah, Cade, Jonathan, Joshua, and BeauBabin, and Kayleigh Crockett and Cheyanne Sutton. Siblings: Michael (Mary) Masci, Barbara (Ronnie) Thibodeaux, and Amy Dileo.Preceded in death by herfather, Alfred J. Masci, and mother, Theresa Marchiafava Masci. In lieuofflowers,please donatetoSt. Patrick CatholicChurch Renovation Fund. Visitationwill take place at Greenoaks Funeral Home &Memorial Park,located at 9595Florida Blvd, Baton Rouge, Louisiana,70815, on February 22, 2026, from 4:00 pm to 7:00 pm. Asecond visitation willoccur at St. Patrick Catholic Church, located at 12424Brogdon Ln, Baton Rouge,Louisiana, 70816, on February23, 2026, from 9:30 am to 11:00am. The Mass of ChristianBurial Burial Gree fo

After moving to Florida to help care for his grandparent, Mark attendeda highschoolwhere few students pursuedcollege. Encouraged by an inspiring teacher,hediscovered a passion forbiology.He once considered becoming aveterinarian, butafter thepainful loss of his beloveddog, he turnedhis focus to genetics. Detailorientedand hardworking, Mark showed determination earlyriding his bike to thefleamarket to find the highest-quality coins for hisboss and working as a stockclerk at Winn-Dixie.

Mark was proud to attend Michigan StateUniversity. Paying out-of-state tuitionmeantsacrifices—hisparents shopped at Goodwill, and he worked in thecafeteriaand dorms whilekeeping up with his studies. At MSU, he earned both his bachelor's and master's degrees, built lifelong friendships, and cheeredonthe Spartans. Though undersized,he helped win an intramural basketball championship and even walked on to the wrestling team—before deciding he was bettersuited for thesafety of thelab than themat

While pursuing his doctorate at LSUunder Dr. Bill Lee, Mark met thelove of his life,Dr. PamRichard During Pam's years in medical school, he completed postdoctoraltraining at LSUMC with Prescott Deininger,where he began his pioneering work on mobile genetic elements. He late ontributed to th

In 2001, he founded the LSUGenomicsCore and,as itsdirectorand primary supporter, generouslysubsidized research across campus. Hisleadership strengthenedcountless projects, advanced the work of fellowinvestigators, and helpedtrain generations of graduatestudents and postdoctoralfellows within LSU's Department of Biological Sciences and beyond.

Adevoted mentor,Mark guidedmany graduatestudents—atleast 12 of whom went on to become faculty members. In one remarkable year, seven of his PhD studentsgraduated simultaneously. He was also a belovedprofessor who mentored numerous future physicians throughhis classes and laboratory maintaining friendships with his traineeslongafter their formal training had ended.

Mark's life was atestament to resilience.Despite serious healthchallenges, he believeddeeplyinliving fully and staying positive—proofthatnumbers never tell thewholestory.

After amassive heart attack in England 20 years ago left himwithanejection fractionofjust 15 percent, he persevered with thedevoted care of his cardiologist,Dr. Farhad Aduli.The following year, he faced testicular cancer with humor, lightening the moment with his trademark jokes. Four years later,hesurviveda critical arrhythmia whileplaying softball—rescuedbythe first nders he

Bolton, BettyDavis

Betty Davis Bolton, age 81, aresident of Watson, Louisiana, passed away peacefully on Sunday, February 15, 2026, surroundedbyher lovedones.

Shewas born on March 7, 1944, in Port Allen, Louisiana. Betty graduated from Port AllenHigh School andlater married thelove of herlife, Alphis Bolton, Jr., withwhomshe shared 56 wonderful years of marriage. She workedas abookkeeper andsecretaryfor several real estate companiesbeforededicatingmanyyearstothe ClassifiedsDepartment of The Advocate Betty was adevoted wife, mother, grandmother,and friend whose gentle spirit andgenerousheart brightened everyroom. Sheloved spending time with familyand friends, sharingstories,and cherishingeverymoment with those she loved. Sheissurvivedbyher son, Shane Bolton and his wife, Chrystal; herdaughter, Shay Whiteand her husband, Steve;her sisters, Carol Yarbrough and

Funeral Service at 4:00 p.m. on Saturday, February 21, 2026, at ResthavenFuneral Home, 11817 Jefferson HighwayinBaton Rouge AVisitationwillbeheld at thefuneral home beginning at 2:00 p.m. Thefamily will attenda private burial service on Monday, February 23, 2026, at Resthaven GardensofMemory. For those so desiring, memorialsinhonor of Betty Davis Bolton may be made to yourlocal animal shelter Familyand friends may sign theonline guestbook or leave apersonal note to thefamilyatwww.resthav enbatonrouge.com

LaCarna,Ronald

Dr.Ronald JerryLaCarna,81, passed away on February 3, 2026, in Houston,TX. An LSUalumnus (PhD,1977), Ronald had a distinguishedcareer in Electrical Engineeringand contributed to NASA's Space Shuttle program. He wasa devotedmember andgreeter at Bay Area UnitarianUniversalist Church. Preceded in death by partner Raymond Brewin andbrother Bill, he is survivedbyhis husband, PhilipAgler;brother John; andnieceTara. Services: Visitation Feb. 19, 4-8 p.m.; Funeral Feb. 20,

Forest ParkEast, Webster In lieu of flowers, donationsmay be made to BAUUC or thePride Chorus of Houston.

Obituaries

BRIEFS

FROM WIRE REPORTS

Phosphorus, herbicide subject of Trump order

President Donald Trump signed an order aimed at protecting domestic supplies of elemental phosphorus used by the U.S. military and glyphosate-based herbicides common in U.S. agricultural production, according to a White House official.

The executive order, which Trump signed on Wednesday, invokes the Defense Production Act to protect domestic supply chains of both materials. Elemental phosphorus is processed into white phosphorus, which can be used in military munitions or altered further for agricultural uses.

The White House said there is only one domestic producer of both materials, and farmers have warned the administration that the president’s tariffs on imported herbicides and fertilizers are driving up the cost of crops.

Tampa-based Mosaic Co. is the U.S.’s top fertilizer producer and it makes nearly half of the phosphate-based crop nutrients used by U.S. farmers.

Germany-based Bayer AG acquired Roundup pesticide producer Monsanto in 2018, but many U.S. agricultural operations remain dependent on imported herbicides.

Glyphosate has long been a target of concerned scientists and consumers, who have flagged potential links to cancer and hormonal disruptions. The U.S. Environmental Protection Agency still considers the crop input safe, and the Trump administration in its “Make America Healthy Again” report last year avoided scrutiny of the input, which farmers say there is no affordable substitute for Miss. hospital system gets ransomware attack

JACKSON, Miss. — A ransomware attack forced the University of Mississippi Medical Center to close all of its roughly three dozen clinics around the state and cancel elective procedures for a second day on Friday, hobbling one of Mississippi’s largest health care providers.

University officials warned that the shutdown could continue for days as they try to evaluate the extent of the attack and restore network systems they took down as a precaution. Hospitals and emergency rooms remained open, and patients there were receiving proper care, Vice Chancellor LouAnn Woodward said at a news conference Thursday She said the attack affected “many systems,” including the electronic health record platform

“Some of us in the room have been here long enough that we remember taking care of patients with pen and paper,” she said Largest supplier of wine in U.S. faces layoffs

California wine giant Gallo is laying off more than 90 employees and closing a major Napa Valley wine-making facility. The Modesto company said Thursday the cuts are necessary to adapt to market dynamics and changing customer demands. The “operational adjustments” will not “materially impact” the company’s tasting rooms in Napa, Sonoma and Paso Robles, a spokesperson for the company said in a statement. Many of Gallo’s wines fall into the sub-$12 category, which has performed poorly for the last decade, said Rob McMillan, Silicon Valley Bank’s executive vice president and wine expert.

With younger generations drinking less, and the baby boomer generation the industry’s core base — aging out of the wine market, it’s been a challenging few years for the industry, which has also had to fend off competition from makers of premium beers and spirits, McMillan said.

Wine shops and importers have also been caught in the crossfire of President Trump’s trade war

Markets muted after tariff ruling

Supreme Court strikes down Trump’s changes

BY STAN CHOE Associated Press

NEW YORK Wall Street kept calm

Friday after the Supreme Court struck down President Donald Trump’s sweeping tariffs, which had triggered panic in financial markets when announced last year, and stocks ticked higher

The S&P 500 rose 0.7%. It had been flipping between small gains and losses before the court’s ruling, following discouraging reports showing slowing growth for the U.S. economy and faster inflation.

The Dow Jones Industrial Average added 230 points, or 0.5%, and the Nasdaq composite rose 0.9%.

Many on Wall Street were likely

expecting such a ruling from the Supreme Court, according to Brian Jacobsen, chief economic strategist at Annex Wealth Management. That likely led to the relatively muted reactions across financial markets, and trading remained tentative as investors tried to suss out the long-term effects.

Tariffs also aren’t going away, even with the Supreme Court’s ruling. Trump in the afternoon said he would use other avenues to put taxes on imports from other countries after calling the court’s decision terrible. Treasury yields edged a bit higher in the bond market.

If investors thought the tariff ruling would improve inflation significantly, it could have sent yields lower On the other hand, if investors were worried about the U.S. government’s debt rising faster in the future because of the loss of revenue from tariffs, long-term yields could have jumped.

Heading into the day the main event for markets had seemed to be discouraging reports showing slowing U.S. economic growth and accelerating inflation. They found a relatively muted response from investors.

While the reports underscore the tricky situation the Federal Reserve faces as it sets interest rates, they did not change traders’ expectations much for what the Fed will ultimately do. Traders are still betting that the Fed will lower rates at least twice this year, according to data from CME Group.

Lower interest rates would give the economy and investment prices a boost, but they also risk worsening inflation. Fed officials said at their last meeting that they want to see inflation fall further before they would support cutting rates further

On Wall Street, Akamai Technologies dropped 14.1% for one of the

market’s sharpest losses. The cybersecurity and cloud computing company reported stronger results for the end of 2025 than analysts expected, but it gave a profit forecast for the upcoming year that fell short of estimates.

Akamai plans to spend a bigger percentage of its revenue this upcoming year on equipment and other investments. It’s the latest potential indicator of how shortages of computer memory created by the AI boom are affecting customers throughout the economy

On the winning side of the market was Comfort Systems, which rose 6.5% after the provider of heating, ventilation, air conditioning and electrical services reported a stronger profit for the latest quarter than analysts expected.

CEO Brian Lane said his company is seeing “unprecedented demand.”

BY CHRISTOPHER RUGABER and MATT OTT AP economics writers

WASHINGTON U.S. economic growth slowed in the final three months of last year, dragged down by the six-week shutdown of the federal government and a pullback in consumer spending

spending.

The nation’s gross domestic product the total output of goods and services — increased at a 1.4% annual rate in the fourth quarter, the Commerce Department reported Friday, down from 4.4% in the JulySeptember quarter and 3.8% in the quarter before that.

The figures point to what could be a more modest pace of growth in the coming quarters, as consumers have taken on more debt and saved less to maintain their spending, a process that may be difficult to sustain. Business investment, other than data centers and equipment dedicated to artificial intelligence, grew at only a moderate pace.

Still, a measure of underlying growth that focuses on consumer and business spending was mostly healthy at 2.4%, economists said The sharp slowdown in government outlays because of the shutdown shaved a full percentage point from growth.

Consumers and companies spent at a “reasonably solid” pace, said Martha Gimbel, executive director of the Budget Lab at Yale and former economist in the Biden White House. “This is not a disastrous report.”

Consumer spending also rose 2.4% in the fourth quarter, a solid increase but notably below the third quarter’s healthy 3.5% gain. Federal government outlays plunged nearly 17% amid the shutdown. That decline should mostly reverse in the coming quarters, however The outsize growth last summer and fall — when the economy expanded at about a 4% annual pace partly reflected sharply lower imports. Companies ramped up im-

ports in the first quarter of last year to get ahead of President Donald Trump’s tariffs. After boosting growth in the second and third quarters, trade had little impact at the end of last year

Diane Swonk, chief economist at KPMG, said the report reflected a “one-legged” economy boosted mostly by artificial intelligence, which is fueling business spending and has also lifted wealth for those households that own stocks and have benefited from rising share prices.

Many households, however, have had to take on more debt to fuel their spending.

The saving rate dropped to just 3.6% in the fourth quarter, the second-lowest figure since August 2008, when the economy was mired in the Great Recession.

“The economy looks golden on paper, but beneath the surface is lead,” Swonk said.

Early Friday, before the figures were released, Trump attacked congressional Democrats for shutting down the government last fall. He also reiterated his criticism of Federal Reserve Chair Jerome Powell for not cutting interest rates more quickly

“The Democrat Shutdown cost the U.S.A. at least two points in GDP,” Trump posted on his social media site. “That’s why they are doing it, in mini form, again. No Shutdowns! Also, LOWER INTEREST RATES. ‘Two Late’ Powell is the WORST!!!”

A separate report Friday showed that inflation, according to the Fed’s preferred measure, accelerated in December, as the cost of goods such as furniture, clothes, and groceries picked up. That makes it less likely the Fed will reduce its key interest rate in the coming months.

Earlier this month, Trump predicted a blowout gain in GDP of more than 5% even if the government shutdown was factored into the figures.

The economy is unusual right now because growth is solid, inflation has slowed a bit, and unemployment is low but surveys show that Americans are generally gloomy about the economy In January, a measure of consumer confidence fell to its lowest level since 2014, yet consumers have kept spending, propelling growth.

Commercial drivers required to take license test in English

Trump administration campaigns to improve

safety

in the industry

All truckers and bus drivers will have to take their commercial driver’s license tests in English as the Trump administration expands its aggressive campaign to improve safety in the industry and get unqualified drivers off the road. Transportation Secretary Sean Duffy announced the latest effort Friday to ensure that drivers meet the federal requirements to understand English well enough to read road signs and communicate with law enforcement officers.

Currently, many states allow drivers to take their license tests in other languages even though they are required to demonstrate English proficiency California offered tests in 20 other languages. And Duffy said that a number of states have hired other companies to administer commercial driver’s licenses tests and those companies aren’t enforcing the standards that drivers are supposed to meet to demonstrate their driving and English skills. States are expected to ensure drivers can speak English before giving them a commercial license, and then law enforcement is supposed to check driver’s language skills during any traffic stops or inspections. Drivers who can’t communicate effectively are supposed to be pulled off the road. A recent federal effort involving 8,215 in-

spections led to nearly 500 drivers being disqualified because of their English skills.

Duffy said every American wants drivers who get behind the wheel of a big rig to be well-qualified to handle those vehicles. But he said that for too long the problems in the trucking industry were “allowed to rot and no one’s paying attention to it for decades.”

“Once you start to pay attention, you see that all these bad things have been happening. And the consequence of that is that Americans get hurt,” Duffy said. “When we get on the road we should expect that we should be safe And that those who drive those 80,000-pound big rigs, that they are well-trained, they’re well-qualified, and they’re going to be safe.” The campaign will also now ex-

pand to prevent fraudulent trucking companies from getting into the business while continuing to go after questionable schools and ensure states are complying with all the regulations for handing out commercial licenses.

A truck driver who Duffy says wasn’t authorized to be in the U.S made an illegal U-turn and caused a crash in Florida that killed three people. Other fatal crashes since then, including one in Indiana that killed four members of an Amish community earlier this month, have only heightened concerns. Duffy said that the registration system and requirements for trucking companies will be strengthened while Federal Motor Carrier Safety Administration inspectors conduct more spot checks of trucks and commercial driver’s license schools.

OPINION

Don’toverlook2026 governor elections

While the nation focuses on which party wins control of Congress this November,another high stakesbattleis unfolding mostly offstage:36races forgovernor. These contests will shape state governments and influencenational politics foryearstocome.

Governors steer state economies, budgets andsocial policies on critical issues. While states continue to be “laboratoriesofdemocracy,” where new ideasare tested, they’re also incubators for future national leaders. Throughout history, 17 presidents, 16 vice presidents and39 cabinet members had previous gubernatorial experience.

Currently,26governors are Republicans and 24 are Democrats. This year’selectoral mapistightly contested, with each party holding 18 seats up forelection.

Democrats are defending five governorships in states won by Donald Trump in2024 (Arizona,Kansas, Michigan, Pennsylvania and Wisconsin). Republicans are defending only twogovernorships in states wonbyKamala Harris (NewHampshire andVermont).

Several incumbent governors seekingreelection this Novemberhavenational ticket potential aspresidential or vice presidential nominees in 2028: Pennsylvania’s JoshShapiro, Maryland’sWes Moore,Arkansas’ SarahHuckabeeSanders andIllinois’ JB Pritzker.Their performance in this election will setthe stage fortheir future ambitions.

Fivestatesare primetargets forpartisanturnovers and will likely have the hottest gubernatorialraces: n Michigan:Term-limited Democratic Gov. Gretchen Whitmer’sseat is up for grabs. DemocraticSecretaryof StateJocelyn Benson and RepublicanU.S.Rep.JohnJames leadtheir party primaries. Popular formerDetroitmayor Mike Duggan is awild card, running asanindependent Handicappers rate the general electiona toss-up.

n Georgia: Republican Gov.Brian Kempisalso termlimited. To replace him, Lt. Gov.Burt Jones, Secretaryof StateBradRaffensperger,AttorneyGeneral Chris Carr and businessman Rick Jacksonare vying forthe Republican nomination. Former Atlanta mayor KeishaLance Bottoms currently leads aDemocratic field that includesformerRepublican Lt.Gov.Geoff Duncan, aTrump criticwho changed parties. Analysts expect aclose raceinNovember, witha slight GOP edge.

n Wisconsin: Democratic Gov.Tony Eversisnot seeking athird term. Trump-endorsed U.S. Rep. TomTiffany leads the Republican primary.Democratshaveacrowdedfield: former lieutenant governor and Senate candidate Mandela Barnes;Lt. Gov.SaraRodriguez; MilwaukeeCountyExecutive David Crowley; former administrationsecretaryJoel Brennan; and Missy Hughes, former CEO ofWisconsin’s economic development corporation. Forecasters arereluctant to make early calls for the generalelection

n Nevada: RepublicanGov.Joe Lombardofaces atough reelection.His top challenger is Democratic AttorneyGeneral Aaron Ford. One poll shows the racetied, andhandicappers are giving even odds.

n Arizona: Democratic Gov.Katie Hobbshas herhands full winning asecond term.Her likely Republican opponent, ultra-right U.S. Rep. Andy Biggs ,has Trump’sendorsement. Forecasters putthisone in the toss-upcategory. Twoofthe nation’slargest states won’t have incumbents on theballot, and both are expected to elect governors from the same party now in power California’srace is wide open. Amultitude of Democrats are tryingtoreplace second-term DemocraticGov.Gavin Newsom.Theyinclude U.S.Rep. Eric Swalwell, former U.S. Rep. KatiePorter,businessman TomSteyer,formerHealth and Human Services secretary XavierBecerra, SanJose Mayor Matt Mahan and former Los Angelesmayor Antonio Villaraigosa.Sofar,none has broken awayfromthe pack Republican candidates Chad Bianco, theRiversideCounty sheriff, and political commentator SteveHilton areaiming for anupset.

In Florida, Republican Gov.Ron DeSantis is term-limited U.S. Rep. Byron Donalds —backed byTrumpand key Republican officials —isthe leading GOP contender. Democratic candidatesinclude David Jolly,a former Republican member of the U.S. House, and Orange CountyMayor Jerry Demings, husband of former U.S. Rep.Val Demings.

In addition,anopen governorship in Iowa nowheldbya Republican and another in Kansas nowheldbya Democrat couldslide into play Congressional races dominate the news, especially because their outcome will shape the remainderofTrump’s presidency. But governors have their ownsway. Theymake day-to-day decisionsthat affect the livesofmostAmericans. They set spending priorities; decide which bills aresigned or vetoed; cut or raise taxes; manage emergenciesand disasters;and in somestates,influencethe drawing of legislative district lines. As Washington remains gridlocked by partisan warfare, somebody must run the store. That’swhy the36governorshipsonNovember’s ballot matter so much RonFaucheux is anonpartisanpoliticalanalyst,pollster andwriter based in Louisiana.

In thearticle from Nov.4,“A new showdown emerges over Louisiana’scontroversial pogy boats. Will restrictions be eased?” Louisiana fishing industry stakeholders sparked controversy over lessened menhaden fishing restrictions. Maintaining aminimum half-mile statewide menhaden buffer is integral to protecting the marine ecosystem and ultimately Louisiana’s position as aleader in the fishing industry Fishermen oppose an extended buffer because immediate profits could dwindle as access to legal zones of fish populations would require additional travel. However, stateofficials and conservation groups like theCoastal Conservation Association cite benefitsto keeping thebuffer in place. As CCA reports: Half-mile buffers worked. Fishkills dropped 74%. Industry revenues went up by $60 million. When thebuffers took effect, fishermen saw an increase in profits because the industry was protected Regardless of where in theworld, fishing inside protected marine areas arises not from an ignorance

of the laws, but economic necessity If fish equal income, those whofish will choose to fish and would rather just find another spot when that one is depleted.

The average consumer might not consider long-term coastal sustainability in their decision-making, which is why it is imperative that stateofficials enact legislation to maintain healthy fisheries foryears to come. Conservation groups like CCA rebuke claimsoflost revenues, which fishermen argue to justify reducing abuffer, in fact arguing profitshave grown since mandating thebuffer

While maintaining abuffernow might eat at the fishermen’sbottom lines, as environmental reporter Mike Smithsuggests, the consequences of overfishing are too severe to reckon with, environmentally and economically The menhaden buffermust remain at thecurrent minimum for thepreservation of Louisiana’secosystem and potential foreconomic growth.

ALEXA KIERNAN NewOrleans

Iamabsolutely shocked and dismayed that the Republican leadership of thestate of Louisiana has had nothing to say in this publication about President Donald Trump postingthe disgusting video of former President Barack Obama and his wife, Michelle, depicted as apes Shame on U.S. Sens.Bill Cassidy and John Kennedy and U.S. Reps.

Cal Thomas’commentary on Feb. 2accuses the media of creating false narratives. He states that U.S. Immigration and Customs Enforcement claims Adrian ConejoArias, an immigrant from Ecuador,isinthe U.S. illegally.Thomas then continues by applauding ICE for arresting people with criminal convictions or orders fordeportation. He omitsthe fact that Arias ar-

Julia Letlow and Mike Johnson, and Gov.Jeff Landry et al., for being so afraid of our so-called president.And shame on the leadership of this publicationfor not having thecourage to call out the administration on your own.

As an ex-Republican, Ithought we were at least betterthan that.

P.J. MEYER Baton Rouge

rived in theU.S. in December 2024 and has apending asylum claim that allows him to stay in the U.S. So, who is creating afalse narrative?

Thanks to alogical decision based on facts by U.S. District Judge Fred Biery, Arias wasreleased from an ICE facility in Texas and has returned home to Minnesota. KAREN GRADY NewOrleans

Ienjoy traveling morebytrain than by plane if Iamnot on a strict schedule.

Most of my train experience has been on the City of NewOrleans between New Orleans and Chicago. This experience has been both enjoyable and disappointing at the sametime. It is enjoyable in the sense that whether you get a sleeper or ride coach, you spend alot of time in the club or observation car playing cards, having adrink and visiting with other travelers. The sleepers are not bad and include bathroomsand showers. This is much better than trying to get alittle sleep at the airport during along layover There is ahuge opportunity that is being missed by Amtrak, NewOrleans and Chicago. That would be promoting this as a unique trip.

The train departs from New Orleans around 2p.m. every day.Itarrives in Chicago around 9a.m. the next morning. Both cities are knownfor food, music and sightseeing. Both cities and Amtrak are always looking for ways to promote tourism and ridership.

Would not this be the ideal situation foralittle friendly competition between the two cities? It could be promoted as adate weekend. Have New Orleans-style food and entertainment on the way up, get somesleep and get off the train in downtowninChicago. At 9p.m., catch the train back to NewOrleans, so you can have all day in Chicago to sightsee.

The trip back would essentially be the same, except the food and entertainment would be Chicago-style and would be morein the form of abrunch. Youarrive back in New Orleans around 4p.m. and are ready to go back to work Monday morning. JEFF WILSON Mandeville

HOTSTREAK

LSU infielder Zachyorkefollows through on ahome runinthe

Jacksonville, Fla.LSU won14-7.

BY SCOTT RABALAIS Staffwriter

JACKSONVILLE, Fla. Zach Yorkecan honestly crush a baseball, but he is also honest,evenwhen it comes to his signature blow on Friday in the first game of the Live Like Lou Jax CollegeBaseball Classic With LSUtrailingthe Hoosiers 5-4 at the topofthe eighth inning,Yorkeblasteda long ball offthe 22-foot high brick wall in right-center at VyStarBallpark, scoring Derek Curieland John Pearson. Or did he? Umpires had to go to video review,potentially limiting the bigfirst baseman LSUright fielder Jake Brown dubbed the“Creole Bambino”toa groundrule double, and potentially leaving the game still very much in doubt. Though the umpiring crew judged the ball to have hit the yellow line at the top of the wall, Yorke still wasn’t convinced.

Tigers junior guardrecords

BY REED DARCEY Staff writer

OXFORD,Miss.– After she struggled through most of ahigh-profile clash with her former team, MiLaysia Fulwiley told herself that she had more basketball left to play

The junior couldn’tdwell on alossto South Carolina, frustrating as it wasfor the LSU women’sbasketball team.Fulwiley knew she’d soon have another chance to help the Tigers winanimportantgame, andwhen she did, she didn’twant to miss seven of her eight shots again —orturn the ball over threetimes “I mean, it’s alearning lesson,” Fulwiley said. “I wanted to play well, of course,and thatdidn’thappen.”

But it did on Thursday,whenFulwiley co-authored LSU’scome-from-behind, bounce-back road win overNo. 17 Ole Miss The No. 7Tigers trailed by 10 points with 6:39 left to play,and then theyclosed the game on a19-1 run.

Missouri at LSU 3P.M.

“I thought it hit thebrick,”hesaid.

LSUcoach Jay Johnson was quick to offer his own explanation. “Itwas hit so hard,” Johnsonsaidwith agrin, “thecamera couldn’tmove that fast.”

The home run stood, and LSU’sfuse was lit. After stranding 10 runners on baseinthe first seven innings, theTigersscored six more runs andsent14men to the plate in the eighth, allowing them to finally pull away from Indiana for a14-7 victory

“It was aspecial inning,”Johnson said. “One toput on videotape of how to do it.Wehave alot of mature hitters.”

No. 2-ranked LSU improved to 6-0 with its 13th straight win dating back to last year’s NCAA Baton Rouge regional.The Hoosiers fellto1-4, but notafter showing some of the same pesky traits that allowed Indiana to capture

ä See LSU, page 3C

GOINGFOR GOLD

Team USAdominates Slovakia to setupgold medalgame againstCanada, Page 4C

Chio delivers double perfection

Despitestellar performance, LSUgymnastics fallsshort to No.1Oklahoma

BY SCOTT RABALAIS Staff writer

Kailin Chio delivered double perfection for theLSU gymnastics team on Fridayat Oklahoma. As ateam, though, theTigers came up just short in amatchup of the nation’stop tworanked teams. For the seventh straight time since 2024, theTigers and Sooners competed in the samemeet ranked No.1and No.2inthe nation. This one went to the top-ranked Sooners by a198.125-197.925 score over the No 2Tigers in LSU’s first trip to Norman,Oklahoma, since 2014. TheTigers are now6-2-1 overalland 3-2 in the Southeastern Conference, despitehaving posted theirbestroad score of the season by far. Their team markeclipsed LSU’s 197.675 at Missouri on Jan. 30. This was OU’s94th straight homewin

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Fulwiley put her fingerprints all over thatscoringblitz. She notched 10 of her career-high 26 points in thelastseven minutesofThursday’smatchup, offering coach Kim Mulkey and her LSU team a reminder of whatcan happen when she’s playing to her potential.

“I thought we were getting alot of transition baskets,” Mulkey said. “It starts with MiLaysia. She’sjust so quick, and she makeseverybody else play quicker.”

Thereare things Fulwileycan improve on, though.She tends to turn theball over Sometimes, she takesill-advisedshots. She can also needlessly put herselfinfoultroubleorsuffer mental lapses on defense, which made coach Dawn Staley reluctant to put heronthe floor at theend of tight games SouthCarolina played during herfreshman and sophomore seasons.

Not muchhas changedsince then. Fulwileyisstill prone to mistakes. But when she’s

BY JIM KLEINPETER

Contributing writer

LSU’soffense didn’t exactlylightupMichigan State’spitching, but it didn’tneed to with alert baserunning, Jayden Heavener’s pitching and agenerous foe. The No. 19 Tigers parlayed seven hits, three hitbatters, three errors and multiple other fielding lapsestomake quickwork of theSpartans with a9-0 mercy rule winin the Purple andGoldChallenge at Tiger Park Friday LSU (9-4) took control with asix-run third inning while Heavener (3-2) mostly cruised through theSpartan order.She allowed three hits, struck out four and walked four, with apair of wild pitches in 87 pitches, 48 of which were strikes. Sierra Daniel had three hits, including a double for the only extra base hit, andone of three LSUstealstoraise herbatting average to .462. Jalia Lassiter knocked in two runs andstarted thegamewitha single to raise her team’sleading average to .486. But

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STAFF PHOTO By ENAN

Milwaukee Bucks guard Cam Thomas drives down the court during the Pelicans vs. Bucks game on Friday at the Smoothie King Center

Thomas, Bucks topple Pelicans

Former LSU star nets 27 points in just third game with new team

BY LES EAST

Contributing writer

Former LSU star Cam Thomas was playing just his third game with a new team, but he seemed right at home.

Thomas was signed by Milwaukee on Feb. 8 after being released by the Brooklyn Nets, and he scored 27 points to lead the Bucks to a 139-118 victory over the New Orleans Pelicans on Friday night in the Smoothie King Center. Ryan Rollins matched Thomas’ 27 points, Kevin Porter Jr. scored 25, Bobby Portis Jr. had 17 points and 11 rebounds, Kyle Kuzma scored 14 and Pete Nance and Ousmane Dieng had 10 each 10 for Milwaukee (24-30).

Zion Williamson scored 32 points, Saddiq Bey had 22, Derik Queen 18 and Jeremiah Fears 16 to lead the Pelicans (15-42), who will face the Philadelphia 76ers at 6:05 p.m. Saturday in the Smoothie King Center

The Bucks made 15-of-36 3-pointers and the Pelicans made 4-of-25, though New Orleans did have an 84-60 advantage in points in the paint.

The Bucks beat the Pelicans 141-137 in overtime on Feb. 4 in Milwaukee. Trey Murphy scored

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it was pouncing on opportunities that allowed LSU to get control.

“That’s our foundation we build off of, baserunning every day,” said Lassiter “It’s a small detail that we work on. It’s awesome to see that, stealing bases, paying attention to base running and trying to get every run we could

“We’re a very fast team and take advantage of everything we can. When our hitting isn’t all together, there are other ways we can get runs across.”

Alix Franklin hit an RBI single in the first inning and the Tigers got another in the second inning on an infield hit by Daniel Then they broke the game open scoring six runs on two hits and a lot of help from the Spartans.

MSU starter Jacey Schuler walked Tori Edwards and Franklin to start the inning. Ally Hutchins hit into an apparent fielder’s

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a career-high 44 points, making a franchise-record 12 3-pointers in 19 attempts, but he was unavailable in the rematch because of a shoulder injury suffered in the final game before the break.

In Murphy’s absence, Bryce McGowens made his 12th start of the season, just hours after New Orleans rewarded him by converting his two-way contract to a standard NBA contract and he scored 10 points.

The Bucks increased their sixpoint halftime lead to nine points early in the fourth quarter before the Pelicans closed within 94-92 on a 3-pointer by Bey Milwaukee pushed the lead back to nine on two occasions before holding a 103-96 lead at the end of the period.

Thomas scored the Bucks’ first five points of the fourth quarter, but New Orleans crept within six points. Milwaukee expanded the lead to 122-106 midway through the period and coasted from there

The Bucks led by eight points midway through the first quarter, but Williamson scored 10 of his 12 points in the quarter during a 20-7 spurt that left the Pelicans with a 38-33 lead at the end of the period.

The score was tied twice and the lead changed hands twice during the first half of the second quarter Thomas scored seven of his 18 points in the period during a closing 23-16 run that gave Milwaukee a 71-65 halftime lead.

LSU

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dating back to a victory by LSU in Norman 12 years ago. The Sooners are now 11-0-1 and 6-0 in the SEC, having tied for first with 197.500s to start the season in the Sprouts Collegiate Quad outside Salt Lake City, Utah.

But back to the Chio show In a duel with three Oklahoma gymnasts performing as all-arounders in all four events, the LSU sophomore was unmatched. She won the all-around with a 39.850, just off her career best of 39.875 a week earlier at home against Auburn. Chio also won vault with her first perfect 10 of the season in that event, edging out OU’s Elizabeth Blessey of Mandeville (9.975) and posted her second 10.0 score of the night on vault.

Chio also shared first place on floor with teammates Amari Drayton and Lexi Zeiss with 9.925s and had a 9.925 on uneven bars to finish third behind OU’s Addison Fatta and Lily Peterson.

Chio now has four 10s this season and five for her career Four more individual crowns Friday night give Chio 22 titles this season and 45 for her career in just 22 starts, already good for 14th place on LSU’s career list.

“I think I just take each meet as a reset,” she told ESPN afterward, clutching a bouquet of white roses. “Nothing in the prior meet matters. It’s a reset of my mindset It’s what I do every single day in the gym, and it shows up.”

If the Tigers won so many individual events, how did they not win the meet? It was because Oklahoma simply had more top-shelf scores across the board.

Though LSU only counted one score below 9.85 — a 9.825 on vault from Amari Drayton — aside from Chio’s two perfect 10s, LSU only had one other score of 9.95. That came from Kaliya Lincoln on vault, two spots ahead of Chio in the rotation.

The Tigers had their handicaps. Konnor McClain injured her arm in pre-meet warmups on bars and did not compete. And Lincoln suffered from some Achilles’ tendon tightness that kept her off the floor

While none of the Sooners’ gymnasts reached perfection, five had marks of 9.95 or higher, led by Blessey’s 9.975. And

choice out on a grounder to third, but MSU third baseman Natalia Kenyatta missed the tag on Edwards. Edwards initially held up on Char Lorenz’s shallow fly to center field but steamed home when the relay throw got away from catcher Kirsten Caravaca. After a walk to Kylee Edwards loaded the bases again, Maddox

McKee grounded into a force play at the plate, but LSU appealed the play and the call was overturned Lassiter hit a fly to deep right to score. The Tigers got more help when McKee stole second and when Caravaca’s throw was errant, Kylee Edwards scored from third. McKee caught the defense napping by stealing home at the

Venus Williams accepts Indian Wells wildcard

INDIAN WELLS, Calif Venus Williams is getting a wildcard into the singles and doubles draws for the BNP Paribas Open next month in the Southern California desert.

The 45-year-old will be making her first appearance in the tournament since 2024, when she lost in the first round as a wild card She’s a three-time semifinalist, most recently in 2018. She boycotted the event between 2002 and 2016 after a controversial incident in 2001.

“It’s an honor to award the first wild card of this year’s event to Venus Williams,” tournament director Tommy Haas said Friday ”Venus is a legend of the game, and one of the most accomplished players our sport has ever seen.” It will be Williams’ 10th career appearance in the tournament, which runs March 4-15.

OU counted nothing less than a 9.875.

Oklahoma led from the first rotation, scoring a 49.575 on vault while LSU had a 49.425 on bars The Sooners gradually widened the gap over the next two rotations, going to the last of the four up three-10s on LSU, 148.675-148.375.

The Tigers closed the gap in the final rotation with a 49.550 on beam, their best team score of the night, while Oklahoma got a 49.450 on floor But the gap was too great for LSU to overcome.

Still, it’s hardly the last chapter between the Tigers and Sooners this season. They will battle again in March in the SEC Championships in Tulsa, Oklahoma, and likely again at the NCAA Championships in April in Fort Worth, Texas.

“I’m super proud of these girls,” Chio said of her team.

“It’s not done yet. This is meet seven. We’ll be back.”

LSU returns to Baton Rouge for two meets next weekend

The Tigers will host Alabama at 8:30 p.m. Friday in the Pete Maravich Assembly Center on SEC Network. Then LSU faces Alabama and North Carolina at 3 p.m. Sunday in the Podium Challenge at the Raising Cane’s River Center That meet will not be televised.

For more LSU sports updates, sign up for our newsletter at theadvocate.com/ lsunewsletter

end of the play LSU tacked on one more on a double by Daniel and a single by Maci Bergeron.

“It was a solid day, we did a lot of things well,” LSU coach Beth Torina said. “Putting up nine runs against a team with good arms that has beaten ranked opponents. Jayden kept us in it and was followed by some solid defense behind her.”

LSU played errorless ball and got a big play from left fielder Lorenz, whose running catch in the gap saved a run. Heavener loaded the bases after that on back-toback walks but got out of the jam on a pop-up to third. She allowed only one runner past second base.

“It was good, not my best, but it worked enough to get us a win,” Heavener said. “I’m getting closer, but not exactly where I want to be or need to be. Everything was here or there, depending on the pitch or at bat.”

The Tigers play two games Saturday, a 4 p.m. contest against rival UL and a 6:30 meeting with Michigan State.

Thitikul moves into contention in Thailand

CHONBURI, Thailand World No. 1-ranked Jeeno Thitikul shot a 9-under 63 Friday that moved her into second place at her home LPGA Thailand tournament on the Siam Country Club Old Course near Bangkok.

Thitikul, who celebrated her 23rd birthday Friday, trails second-rounder leader Somi Lee by three strokes after Lee shot a 61, including an eagle 2 from the fairway on the 15th hole.

The South Korean player had a two-round total of 17-under 127.

“I had the best score of my life today, so I’m a little emotional,” Lee said. “But since the competition is not over and there are still two more days left, I just want to celebrate this a little bit.”

World Cup FanFest near Statue of Liberty canceled

The New York and New Jersey World Cup host committee has canceled its fan festival planned to be held at Liberty State Park in Jersey City The committee scrapped plans for the weeklong festival that would have been held about 15 miles from MetLife Stadium in East Rutherford, where the final will be played on July 19.

The FanFest was announced in February 2025 by Tammy Murphy, wife of then-New Jersey Gov Phil Murphy and chair of the New York/ New Jersey host committee’s directors, who said it would be open for all 104 matches of the tournament.

Rams promote assistant Scheelhaase to OC

The Los Angeles Rams are promoting assistant Nate Scheelhaase to offensive coordinator, a person with knowledge of the decision told The Associated Press on Friday

The person spoke to the AP on condition of anonymity because the Rams haven’t made an announcement of coach Sean McVay’s new staff. Scheelhaase replaces Mike LaFleur, who became the Arizona Cardinals’ head coach this month.

Although McVay calls Los Angeles’ plays and leads the design of their offense, Scheelhaase will be the Rams’ fifth offensive coordinator during McVay’s 10 seasons in charge. All four assistants who previously held that title have gone on to become head coaches, as did Rams quarterbacks coach Zac Taylor

Leclerc fastest on last day of F1 testing in Bahrain

SAKHIR, Bahrain Ferrari’s Charles Leclerc was the fastest on the final day of Formula 1 testing in Bahrain on Friday

McLaren’s Lando Norris was 0.879 seconds behind Leclerc and Red Bull’s Max Verstappen trailed by 1.117 seconds.

Mercedes’ George Russell was fourth and Alpine’s Pierre Gasly fifth.

Leclerc’s pace backed up the belief that Ferrari will be a leading contender this year when the season begins in Australia in two weeks. Russell believes his team needs to improve reliability

“There definitely have been positives, but for every time there is an issue, it does definitely set you back quite a lot,” he said. “The car is feeling good, the new power units are feeling fast, and we’re making improvements every single day However we need to keep on improving reliability.”

MI LA N CO RT IN A OL YM PI CS

U.S. win sets up final vs. Canada

BY STEPHEN WHYNO Associated Press

FERREIRA FINALLY WINS HIS OLYMPIC GOLD: The next time you see a senior citizen barreling down the mountain,maybe doing a double-cork while he’s at it,don’t think twice.That might just be your neighborhood’s friendly new Olympic champion.

Alex Ferreira,the freeskier known to don prosthetics to look 80 and turn into a character named“Hotdog Hans”when he’s not kicking butt in the halfpipe,added a gold medal Friday night to the silver and bronze he’d won at the last two games to“finish the rainbow,”as his mother said.

The 31-year-old, a longtime fixture on the slopes and in the schools and rec centers in Aspen, Colorado, also put America in the win column for the first time in two weeks of halfpipe, slopestyle and big air action at the Livigno Snow Park.

“I’m going to drink copious amounts of beer,” Ferreira said when asked how he would celebrate.

DUTCH DELIVER MORE SPEEDSKATING GOLD: Antoinette Rijpmade Jong of the Netherlands won her first Olympic gold, and sixth career medal overall, by finishing first in speedskating’s 1,500 meters. Rijpma-de Jong finished in 1 minute, 54.9 seconds, as thousands of Dutch fans roared in the stands. She was 0.06 faster than silver medalist Ragne Wiklund of Norway. Canada’s Valerie Maltais took bronze Earlier at these Games, Dutch women also took gold at other distances — Femke Kok in the 500 and Jutta Leerdam in the 1,000. Later the Netherlands added to its impressive short-track speedskating haul by winning its first men’s 5,000-meter relay at the Olympics. Jens van ’t Wout, who skated the anchor leg, earned his third gold and fourth medal overall in Milan, while his nation earned its fifth gold and seventh medal overall in the shorttrack speedskating program.

POLISH SPEEDSKATER TAKES

SKATE BLADE TO FACE: Short-track speedskater Kamila Sellier of Poland was immobilized on a stretcher and wheeled out of the Milano Ice Skating Arena after a competitor’s blade sliced her above her left eye during the women’s 1,500 meters at the Milan Cortina Olympics. Sellier went down along with 15-time Olympic medalist Ariana Fontana of Italy and American skater Kristen Santos-Griswold, who was penalized for an illegal lane pass that contributed to the accident.That kept her from advancing through the quarterfinal round.

The race was paused while Sellier received attention, a large white sheet blocking her from the crowd that was packed into the arena to see the final night of short-track speedskating Polish officials said Sellier’s eye was OK. She received stitches at the arena before going to the hospital for more tests.

— The Associated Press

MILAN Zach Werenski and his U.S. teammates tried not to look ahead at a potential gold-medal game against Canada at the Olympics. After each went unbeaten in group play, there was no way the North American rivals could meet before the final but there was work left to do.

After routing Slovakia 6-2 in the semifinals on Friday night, the much-anticipated but never guaranteed U.S.-Canada showdown for gold is on.

“It’s the matchup everyone wanted,” Werenski said after his three-assist performance against Slovakia. “Now that it’s finally here, we can kind of shift our focus to Canada.”

The two top seeds in the tournament, who went in as the favorites, will meet Sunday It comes a year after the U.S. and Canada played two memorable games against each other at the 4 Nations Face-Off.

“It’s the final that we wanted and the team that we wanted to play,” winger Matt Boldy said.

“It’s exciting for the fans and for hockey and everything like that.”

That NHL-run event ended a drought of nearly a decade without an international tournament featuring the best hockey players in the world. Three fights in the first nine seconds in the first meeting put the 4 Nations in the spotlight, and their epic final won by Canada in overtime only built the anticipation for the Olympics.

“Now that it’s all set in stone, everything happens for a reason,” said Brady Tkachuk, who along with brother Matthew and J.T Miller were involved in the 4 Nations fisticuffs. “We’ll be looking forward to this one. You guys have been talking about it for a while. Now you get to enjoy it.”

After Canada did its part by rallying to beat Finland earlier in the day, the U.S. had no trouble against the Slovaks, who made an improbable run and were simply overmatched. They’ll face the Finns for bronze on Saturday, looking for just the second hockey medal in the country’s history after getting the first with a third-

place finish in Beijing in 2022.

The U.S. is playing for gold after the semifinals were a much easier go than the quarterfinals against Sweden, when overtime was needed to survive a scare Dylan Larkin, Tage Thompson, Jack Hughes and Jack Eichel scored the four goals on 23 shots that chased Samuel Hlavaj out of Slovakia’s net past the midway point of the second period.

Thompson exited later in the second after blocking a shot and did not return. Coach Mike Sullivan said Thompson “was held out for precautionary reasons more than anything.”

“We’ll see how he recovers, but I anticipate him being ready for game time,” Sullivan said.

Hughes got his second goal of the game just after a power play expired, and Brady Tkachuk scored on a breakaway with just over nine minutes left to provide some more breathing room.

“That was definitely one of our strongest games, for sure,” said Quinn Hughes, who along with brother Jack have been the best

U.S. players in Milan. “For the most part, we played really well. A little bit looser there in the third, but it’s a 5-0 game and you want to get out safe and feel good for the next game.”

CANADA 3, FINLAND 2: Falling behind for a second consecutive game at the Olympics, after never trailing throughout group play, Canada dug itself an even deeper hole in the semifinals against Finland.

Down two goals against an opponent also full of NHL players, the tournament favorite did not look the slightest bit shaken.

“There wasn’t really any panic,” center Nick Suzuki said. “We were going to get our chances eventually.”

Then, the most talented roster in Milan buried those chances.

Sam Reinhart deflected Cale Makar’s shot in to start the comeback, Shea Theodore tied it on a blast through traffic and Nathan MacKinnon scored the go-ahead goal with 35.2 seconds left to advance to the gold medal game against the U.S.

“You could definitely feel the sense of calm, having been through that before,” Connor McDavid said “We understood we were in a tough spot, and we had to find a way to get out of it. And we did.” Makar thought he and his teammates were more comfortable down 2-0 against Finland than when they fell behind against Czechia twice in the quarterfinals, including with seven minutes left.

It showed. After Erik Haula scored shorthanded to make it a two-goal deficit early in the second period, Canada outshot Finland 31-8 the rest of the way Juuse Saros was terrific in net for Finland, and Canada coach Jon Cooper was worried only about getting shut out by a hot goaltender Reinhart’s goal with 4:40 left in the second cut some of the tension, and it was clear the game was turning. Theodore’s goal came with 9:26 left in regulation after Brad Marchand was on top of Saros following a shove from Haula.

Canada ‘heartbroken’ after upset by Sweden in curling

BY ANDREW DAMPF Associated Press

CORTINA D’AMPEZZO Italy The topranked Canadian women couldn’t overcome “straighter” ice and a sharp Sweden squad, and now the country’s controversial men’s team will have the curling power’s last chance at Olympic gold at the Milan Cortina Games. With Canada already shut out of the mixed team event medals, Rachel Homan’s team was upset by Anna Hasselborg’s Sweden in the semifinals Friday

“They’re heartbroken right now,” Canada coach Heather Nedohin said Sweden, ranked No. 12, will face Switzerland for gold on Sunday Sweden, which has won the women’s competition three times since curling returned to the Olympic program in 1998, beat Canada 6-3. Homan had beaten Hasselborg in all three of their previous meetings this season.

“I woke up this morning and just told the girls, ‘I really believe we’re winning today,’ ”

ASSOCIATED PRESS PHOTO By MISPER APAWU

Canada’s Rachel Homan looks down during a women’s curling semifinal match against Sweden on Friday in Cortina d’Ampezzo, Italy.

Hasselborg said, with one of her children in her arms and another playing at her feet.

Silvana Tirinzoni’s Switzerland beat the United States 7-4 and will be aiming for their first women’s gold at the Olympics.

The Swiss took silver behind

Canada at the past two world championships after four straight golds in the biggest curling competition outside of the Olympics. Canada will play the U.S. for bronze on Saturday

“Obviously disappointed, but our work is not done here,”

HIGHLIGHTS

Homan said. “We’re going to come out fighting tomorrow.” The Canadians said they struggled with “straighter” ice that “made some shots quite a bit tougher

“But Sweden played a great game, and kudos to them,” Homan said.

U.S. vice skip Cory Thiesse, who already won silver in the team event with Korey Dropkin, said she was a little surprised to be facing Canada for bronze.

“They’re the No. 1 ranked team in the world. But it’s the Olympics and that pressure is hard sometimes and you just never know,” Thiesse said. “Our motto this week has just been to keep games close and you never know what is going to happen out there.” In the men’s competition, Switzerland routed Norway 9-1 for the bronze medal. Canada faces Britain for gold on Saturday

The Canadian men were the subject of a controversy that got attention far beyond the ice when several players were accused of double-touching the rock, a rules violation.

‘Trust the work’

Mackinnon’s journey from Australia to LSU has Alabama ties

BY TOYLOY BROWN III Staff writer

Max Mackinnon’s basketball tal-

ents might’ve stayed in Australia had it not been for ties to Alabama

The LSU guard is the son of pros — his father, Sam Mackinnon, a former National Basketball League MVP (2007), and his mother, Rebecca Mackinnon, a former WNBL player and college point guard.

“My mom played at Alabama for two years,” the senior said. “Honestly, I don’t talk to her too much about hoops, but she kind of just spoke about the school side, getting a degree.”

Rebecca Mackinnon, whose maiden name is Baragry, played 28 games during the 1996-97 season when Alabama reached the NCAA Tournament regional semifinals.

Max Mackinnon, 22, followed in her college footsteps and is set to face her alma mater for the first time when LSU (14-12, 2-11 SEC) plays No. 25 Alabama (229, 12-6) at 5 p.m. Saturday at the Pete Maravich Assembly Center

The 6-foot-6 product of Brisbane, Australia, is averaging a teamhigh 17.3 points and 2.8 assists and is shooting 43.4% from the field and 92.5% from the freethrow line in Southeastern Conference play

David Patrick, who is from Melbourne, Australia, grew up knowing Mackinnon’s parents The LSU associate head coach and former Sacramento State coach (2022-24) played with Mackinnon’s dad on multiple occasions He remembers meeting the 11-year-old Mackinnon in 2015 when a Ben Simmons-led LSU team toured Australia.

“Just remember, little Max, a little chubby kid that was an LSU fan,” Patrick said. “You fast-forward to my time at Sacramento State. Max was in the portal from Elon. We recruited him a little bit, and he ended up going to Portland.” After a strong season, Mackinnon transferred to LSU, joining other Australians to become Tigers: Simmons, Duop Reath, Ed Palubinskas and Ray Borner Katrina Hibbert and Maree Jackson, the mother of Naismith Memorial Basketball Hall of Famer Lauren Jackson, played on the women’s team. Mackinnon knew he wasn’t viewed as LSU’s top addition — the No. 92 shooting guard on 247Sports’ transfer portal rankings.

“I think coming into LSU, I know a lot of people look at me like, ‘Nah, there’s no way he’s going to play,’” Mackinnon said. “I just keep proving people wrong, and I think that’s been my mantra since I’ve come to college.”

The 39.6% 3-point shooter played at the Centre of Excellence, an Australian basketball academy akin to elite athletic high schools like IMG Academy However, the COVID-19 pandemic lockdowns “ruined my college exposure,” he said. “I think it’s always in the back of your mind,” Mackinnon said of being overlooked. “I never made state teams and Australia teams. I

LSU

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playing clean basketball, she can almost singlehandedly shift the flow of a game. Before the win over Ole Miss, Fulwiley hadn’t scored more than 20 points in a month. She also shot only 28% from the field across LSU’s three previous matchups. It was time for a breakthrough, and the conditions were ripe for one on Thursday

The Rebels came up empty on 25 of the last 27 shots they took, including all 17 field-goal attempts in the fourth. According to CBB Analytics, no Division I team has taken more shots without scoring in any fourth quarter played in the past five seasons. Fulwiley thrives in those situations — the ones in which LSU can force a miss, grab a rebound and kickstart a fast break. Ole Miss kept giving the Tigers chances to ignite their transition offense,

LSU guard Max Mackinnon is mobbed by his teammates after giving an interview after a win over Missouri on Jan. 17 at the Pete

Assembly Center

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5 P.M. SATURDAy,SECN

always got cut from that, and I feel that’s always been my motivation. I want to play for my country.”

Mackinnon was also compared to his dad. The below-the-rim finisher was the son of “Slamming”

Sam Mackinnon, an athletic marvel known for dunks and a successful Australian basketball career He competed in the 1996 and 2000 Olympics and was a two-time NBL champion (1996 and 2007).

Patrick said Sam Mackinnon probably would’ve played in the NBA if the league were as open to international players as it is today He also could’ve played for schools like Arizona or Kentucky but chose to go pro at 17.

Max Mackinnon understood the comparisons to his dad back home, but is more focused on “running my race,” which includes doing what he can to lead the Tigers to wins after top player, Dedan Thomas, had season-ending foot

surgery Ben Wilson is Max Mackinnon’s mentor and a former teammate in the NBL1, the NBL’s version of the G League for the NBA.

The former Idaho State guard sees the LSU guard as a little brother, and as any older brother would, he offered some advice.

One tip was to find the hardest workers at Elon and learn from them.

That strategy showed the teenager the work ethic necessary to compete with more athletic American players. His training improved him most as a shooter

“He always had an OK jumper, but his go-to is getting two feet in the paint, shooting that little leaner,” Wilson said. “He always had really good touch, but he never

which now features three of the best transition players in the country

shot the ball at a super high level.”

Those days of being a 28.4% 3-point shooter and 71.4% on free throws as a freshman are far behind him after years of honing his form He continues to grow as a player with help from graduate assistant and former sharpshooter Keith Hornsby, who shot 40.1% from deep in two seasons as an LSU player Mackinnon’s first taste of adversity in a power conference arrived in LSU’s 24-point loss to Texas Tech. Mackinnon had two points, shot 0 of 9 and played 16 minutes

Wilson took the opportunity to have a heart-to-heart conversation with him.

“I was like, ‘Man, what do you want to do here?’ ” Wilson said. “This next week of practice is super important for you. You just need to go in there, and you need to prove that you are willing to do the work when (things) go bad.

“That Texas Tech game was a real turning point of like, ‘All right, are you going to run away with your tail between your legs or you stand up and go all right, we’re doing this.’”

Mackinnon stood tall, living out his favorite catchphrase, “trust the work.” He had 22 points in the following 12-point win over SMU and rattled off 14 consecutive double-figure performances.

Patrick knew Mackinnon’s skills would translate well to LSU, but he still pinches himself at times to see how far “little Max” has come.

“In SEC play, to see teams really just denying him catches everywhere, trying to take him out, that to me was just, ‘Wow,’ ” Patrick said. “At least for me, you don’t realize, he’s the other team’s star (on the scouting report) for us, which is still weird for me at times.”

Southern women seek regular-season sweep of Grambling

BY CHARLES SALZER Contributing writer

Olivia Delancy gave the Southern women’s basketball team just the spark it needed last weekend when it picked up a pair of Southwestern Athletic Conference road wins.

The senior guard scored a season-high 20 points in the Jaguars’ 66-54 win over Texas Southern and followed that with a 12-point effort in a 60-45 win against Prairie View Delancy’s play has Southern back on a winning track after it had lost three consecutive games.

“She’s getting a better understanding of where her shots are coming from, and we have a better understanding of how to get those shots for her,” Southern coach Carlos Funchess said “Our point guard position knows if she knocks down one or two shots that she needs to get another look. That keeps her engaged because she can really score the basketball.”

Southern (13-11, 9-4) is fourth in the league standings with five games left to play The next three games will be at home, a stretch that begins Saturday when the Jaguars host Grambling (9-16, 6-6) at 2:30 p.m. in the F.G. Clark Activity Center

One-loss Alabama A&M leads a group of three teams ahead of Southern in the SWAC standings, but the Jaguars are focused on their own level of play regardless of their position.

“Anybody can beat anybody,”

for a

“I wouldn’t want to be on that floor with her because when she takes off, you’d better put it in high gear.”

Like stars Flau’jae Johnson and Mikaylah Williams, Fulwiley is at her best when she’s flying up and down the court. Few players across the country can match her speed, and even fewer can emulate the crafty ways she can finish shots around the rim — something she showed in the second half of the win over the Rebels. There was the play in which Fulwiley split two defenders, drove the lane and scooped in a righthanded layup as she sailed to her left. There was also the one in which she hesitated, faked to her left, swooped back over to her right and flipped a shot up off the glass and through the rim. “God blessed this child with speed,” Mulkey said. “I wouldn’t want to be on that floor with her because when she takes off, you’d better put it in high gear She’ll find you, and a lot of times, honestly she looks to pass too much. She

first

Funchess said. “You just want to play as well as you can and try to get hot going into the (SWAC) tournament. You want to clean up the little stuff and try to stay healthy If you can do that and play consistently then you have a chance to win the tournament.” On Saturday, being consistent will mean continuing the steady play that began last week at Texas Southern. The Jaguars played strong in the second half of both of their road wins.

Against Grambling, Southern is shooting for a sweep of the regular-season series for the second straight season. The Jaguars won 60-43 at Grambling on Jan. 17. Southern led by 14 points at the half and never let Grambling get any closer in the final two quarters.

Southern men look to rebound from tough loss

BY CHARLES SALZER Contributing writer

The Southern men’s basketball team will try to bounce back from a heartbreaking loss to Texas Southern when it returns to action on Saturday Southern lost all of an 18-point second-half lead against TSU but still had chances in the final minute before it fell 74-73. The Jaguars, who opened the road trip with an 87-82 win at Prairie View, will try to bounce back Saturday afternoon against Southwestern Athletic Conference rival Grambling.

“It was a tough one to take, but we got the split,” Southern coach Kevin Johnson said. “The way the league went that night, our position didn’t change. We’re still in the same spot we were before we left.”

Just as they were last week, the Jaguars are two games out of first place. Southern (12-14, 8-5) hosts Grambling at 5 p.m on Saturday in the F.G. Clark Activity Center Southern trails Bethune-Cookman by two games and Alabama A&M by one-half game in the SWAC standings. The Jaguars already own wins over both teams and will play each a second time during a closing stretch of five conference games.

needs to get to the rim and finish and draw fouls.”

The win was an important one for LSU. The Tigers now have sole possession of fourth place in the SEC, which means they’re now on track to earn a double bye in the conference tournament. With

a deep run through that bracket, perhaps all the way to the title, LSU can show that it’s worthy of a higher seed in the NCAA Tournament bracket — the one that matters more. The victory can also give the Tigers confidence that they can com-

“We’ve got a tough five games to finish with, and I wouldn’t want it any other way, but it’s all about the one game that’s next,” Southern coach Kevin Johnson said. “We’ve got a tough five to finish with, but our efforts have to be all about Saturday.” Saturday’s contest will feature a visit from traditional rival Grambling (11-14, 5-7), which has lost three straight games, and four of its last five. Southern won 71-53 at Grambling on Jan. 17 in a game that turned into a blowout early in the second half. Southern led Grambling 27-22 with three minutes left in the first half. The Jaguars closed with a 7-0 run, then scored the first 10 points of the second half. Fazl Oshodi led four Jaguars in double figures with 16 points. Damariee Jones turned in an all-around performance with six points, nine rebounds and three blocked shots.

Jones nearly picked up a key block in the final minute against Texas Southern. He appeared to have blocked Jaylen Wysinger’s layup attempt with 23 seconds left, but a goal tending call left Southern with a 73-72 lead. After Michael Jacobs missed the front end of a one-and-one, Wysinger made two free throws with two seconds left to lift TSU to the win.

pete in close games. LSU’s offense fell apart in the fourth quarters of its losses to Kentucky Vanderbilt, Texas

LSU has now played five tight contests this season. Mulkey left Fulwiley on the floor for the final stretch of three of those games. She struggled in the first two the Jan. 4 loss to the No. 5 Commodores and the loss to the No. 3 Gamecocks on Saturday — but excelled in the third.

The Tigers will almost certainly need Fulwiley to deliver a similar performance in a future game of consequence. The dynamic transfer guard knows now that she can handle it her showing vs. South Carolina be damned.

“I just gotta keep going,” Fulwiley said, “keep staying ready for my team and just keep being able to give my team whatever they need from me.”

Email Reed Darcey at reed. darcey@theadvocate.com.

with meteorologist DamonSingleton

We will begin Saturdaywith somepatchyfog in partsofSELA that shouldn’t last very long.Otherwise,expect apartlytomostly cloudy, warm, humid and breezy day. Temperatures this afternoon could tie arecordhigh onceagain, butacrossour area expect highs in the upper 70stolow 80s. There is a40to50% chance of rain today, so expect scatteredshowers and afew storms as the coldfront passes. Tonight, skieswillclear,winds will become northerly and increase dramatically, temperatures will drop.

Newman knocks out Episcopal

BY WILLIAM WEATHERS Contributing writer

Aweek after scoring the goahead goal in asecond overtime, three-time reigning Division IV state champion Newman worked late into Friday’ssemifinal for a return trip to the state championship.

The sixth-seeded Greenies, who trailed by agoal for 72 minutes, pulled even with Episcopal in the 76th minute and LiliArjmand provided the game-winner in the 85th minute for a2-1 victory in double overtime against the secondseededKnights at EHS’ Memorial Field.

“Wehad to up ourintensityand we did,” Newman coach Doug Freese. “Wegot outhustled abit in the first half. Isaid if we get one, we’re going to win the game. This is ateam that’svery battle-tested. All yearwe’ve played thebest teams in the state tobeready for this.” Newman (13-7-3), a15-time state champion, faces the winner of Saturday’sCalvary Baptist-Pope John Paul II semifinal, in Wednesday’s state championship at 5p.m. at Southeastern Louisiana’sStrawberryStadium.

“Wejustran out of gas,” Episcopal coach Lynn Bradley said. “I think we put in aheck of alot of effort in the first half.I thought we playedreally well andwerethe better team.

“Then in the second half, fatigue set in. It was abig effortfrom the girls, but you could tell they were getting abit gassed. Newman kind

Episcopal’sSydneyBonnecaze, center,and Newman’sCece Loerzel battle to gain control of the ballduringtheir Division IV semifinal soccer match onFriday at Episcopal. The Greenies won2-1 in doubleovertime.

of bided theirtime and was patient They’re an experienced team.”

This marked the fourthstraight postseason Newman and Episcopal crossed paths.The Greenies won 2-1 in last year’ssemifinal in New Orleansand stopped the Knights in consecutive state titlematches in 2023 and‘24.

Episcopal(19-4-0) grabbedthe lead four minutes into thematch.

Annabel Laugier ran onto aboundinglong ball and headed it over Newman goalie Bizzie Guy(three saves),who hadcomeoff of her mark.

Episcopal senior goalie Maddie Teague kept the Newman scoreless with apair of saves in the14th and 17thminutes on shots from Arjmand. A40-yard shot from Newman’sBrooke Montano also clanged off the crossbar in the 32ndminute.

Teaguewas under constant pressure in thefinal 10 minutes of reg-

ulation, registering four of her 11 saves during that span until freshman forward Eleanore Robinson pickedupaloose ball in thebox and scored in the 76th minute.

Newman,whichput 13 of 17 shots on target, gained possessioninthe first overtime after it appeared one of its playershad theballkickedoff of them by an Episcopal defender. Instead, the Greenieswere awarded acorner kick whichTeague punchedout intothe box which Arjmandcollected and scored intothe right side of the goal.

“I’m devastatedand I’mreally disappointed for them,” Bradley saidofher 12-member senior class.

“I don’tknow if Icould have asked any more from them. I’m proud of them.I walk away with no regrets. Iasked the players to give me everything and they did and more.”

Zacharyfends off Catholic for4-5Atitle

BY JACKSON REYES Staff writer

Every timeCatholiccrept back into thegameagainst Zachary,the Broncos had an answer Zachary led by six points late, but a6-0 run put the game away and helped the Broncos capture another District 4-5A title in a 68-56 win over the homestanding Bears on Friday night. Junior guard Ian Edmond led Zachary with 18 points. Junior forward Ethan Kimmie added 12 points.

“It’sbeen along year,” said Zachary coach Jon McClinton, whose team is No. 1inthe LHSAA’s DivisionInonselect power ratings. “Wegot progressively better each game. I’m so proud of the way they fought.”

McClinton credited Catholic coach DerrickJones for how wellhis team was prepared.

Zachary found success attacking the basket in the first quarter,but Catholic answered with three3-pointerstoclose thegap.

Zachary (26-2) led 19-16 after the firstquarter

The Broncos found separation midway through the second quarter after Kristion Brooks made alayup and Mason Newmanhad aput-back layup through contact for athreepoint play to make it 31-24.

Catholic’sJude Chamberlain made two layups late to make it 33-28 at halftime.

Zachary opened the third on an 11-3 run to takea13-point lead. Four Broncos scored in the opening minutes to stretch the advantage, including Edmond, who made a3-pointer

The Bears (16-11) clawed back after Channing Briggs nailed a 3-pointer and then euro-stepped hisway for alayup on consecutivepossessions to cut the deficit to single digits. Catholic closed out the quarter with three free throws to trail47-41 headinginto the fourth quarter

Catholic’sBradley Fife caught apassfrom Tyler Brazier and connectedwitha3-pointerto open the fourth. The basket cut Zachary lead to three.

Edmond quickly answered with 3-pointer of his own on the next possession. He then went up and under for alayup on a fastbreak aftergetting an assist from Cambren Price.

Zachary wentbackupby 13 points midway through the fourth before Catholic chipped away again. Brazier made alayup and then drained a3-pointer to make it asix-point game with less than two minutes to go. Catholic’scomeback efforts would stop there after failing to make another shot, and Zachary iced the game at the free-throw line.

“It says alot about us, just being resilient,” McClinton said of his team’sability to fend off the comeback attempts. “Just being able to take blows, left andright, andtakingeverybody’s bestshot every night.”

Now,Zachary turns its attention to the playoffs. The LHSAA will release its playoff brackets on Monday “Wecan actually start talking about astate title,” McClinton said. “This is what they’ve been waiting for “It’stime to focus, but within that focus, we still got to go one game at atime.”

Keep the faith

At PMAC,a differentkindof rally: Hope, healingand hard conversations

BY JOYHOLDEN Staff writer

On Feb. 24, the Pete Maravich AssemblyCenter will trade buzzer-beaters for conversationsabout mental health and suicide prevention.

The lineup includes former LSU player and ESPN analyst Ryan Clark, NFL running back Clyde Edwards-Helaire, “American Idol” runner-up John Foster and retired Army Sgt. Rick Yarosh.

In the third annual Planting Seeds of Hope, guest speakers will share about facing trials in theirlives.Fosterwill sing the national anthemand perform a few acoustic songs.

In previous years, coaches have brought whole teams to the event. Families also attend.

started the Rain Will Bring Flowers foundation after Owen’sdeath in 2023.

For Owen

The nonprofit organization

RainWillBring Flowers hosts the event in honor of Owen Tabor, who died by suicide in 2023. His parents, Jordanand Lisa Tabor, founded the nonprofit shortly after his death to work toward preventing youthsuicide through awareness,educationand support.

The Tabors have partnered with LSU Athletics,The Joe Burrow Foundation, Franciscan Missionaries of Our Lady Health System,Our Lady of the Lake and National LClub for the event. Owen was a15-year-old athlete at St. Michael the Archangel HighSchool, described by his family as healthy,active and well-loved.

While the event aims to bring hope, Jordan Tabor said grief still comes in waves.

Lisa Tabor says that there’sso much she has learned since her son’s death about ways to approachchildren.She wants to share that knowledgewith other families —mainly that it’sOK to not be OK.

“You don’tneed to fix kids,” she said. “You can just sit with them in their anxiety andtheir problems. Idon’t want people to have to walk through this journeyand this grief. If we can talk about it more and normalize mental healthconversations —and we save one life, we’ve done our job.”

Openingthe door

Jordan Tabor said the family has received feedback from

See HOPE, page 3D

Core studies

Bringing classroomdissectiontothe kitchen tablewithhomeschooling in Louisiana

BY JOYHOLDEN Staff writer

When homeschooling, parents have to be resourceful to teach the notorious section of biology that callsfor dissection. Dissecting afrogoranother animal is apivotal highschool lab memoryfor many, but when learning at home or in a homeschoolingco-op, dissection can takeonadifferent form.

Homeschool students can study online,learn at home from aparent or participate in acooperative in whichparents worktogether to provide socialization and education for their homeschooled children. HomeschoolinginLouisiana hasgrown since the COVID-19 pandemic.

Gathering materialsand supplies is ahugepartofeducation,and when aschoolorschool district is in charge,materialsfor something like dissection are ordered in bulkor stored in labs. For homeschool families, procuring animal specimens andtools have to be done by online order or in othercreative ways

Dissection kits

ForHeather Durham, homeschooling in small groups withher two daughters andco-opsisthe best option. She has hostedsmall groups at herhome to teach sci-

One of Sonya Brouillette’s students used apaper pig priortodoing an actual dissection. Brouillette is aSt. Francisville veterinarian and involved in 4-H, which gives herexpanded access to animal specimens.

ence classes, where they have dissected owl pellets and crayfish. She says owl pellets aresimple and less disgusting to handle.

Herdaughter’s10th grade co-op classwill dissect frogs, flatworms and perch in her next unit.

Durham says it’s easy to order what’s needed online for dissections,and there are inexpensive kitswith various options. Her small group uses thekitchen or moves outdoors for dissections. Her co-

op meetsatthe Baton Rouge First Church of theNazarene,which has classrooms and akitchen. There are four kids and two adults, so each child gets close attention.

After an unfortunate incident with an owl pelletinwhichone of the discoveries was arat skull that induced apanicked nausea, Durham now passes this part off to her husband, Scott, who is aretired

Staff report

The“Shades of Success” calendarisbackwithits fourthpublication spotlighting professional women with Louisiana roots.

The project is spearheaded by agroup of Black journalists with

When planning ascavenger hunt with youngchildren

Dear Heloise: My 4-year-old grandson and Ienjoy playing scavenger hunts together, but sometimes we can’t remember exactly what he has hidden outside. To make things easier,we now line up sevenoreight items that we’ve chosen to hide —usually his toys and Itake aquick photo of them on my phone before we start. As one of us finds an item, we linethem up againand compare them to the photo to see which ones we’ve found and which are still missing. It keeps the game

fun, avoidsfrustration, and helps ensure that nothingisleft behind. Having aphoto helps every time! —Barb White,in Clark, New Jersey Voice-activatedhelp

Hints from Heloise

Dear Heloise: When Ican’t find my iPhone or iPad, Isimplysay,“Hey,Siri, where are you?” If the device can hear me, Siri responds, which makes it much easier to locate —especially in adark car or room. This feature hasbeen surprisingly helpful. After surgery,when Iwas often homealone, Ialso discovered how

TODAYINHISTORY

By The Associated Press

Today is Saturday

Feb. 21, the 52nd day of 2026. There are 313 days left in the year

Todayinhistory:

On Feb. 21, 1965, civil rights activist Malcolm X, 39, was shot to death inside Harlem’sAudubon Ballroom in New York. Three men identified as members of the Nation of Islam were convicted of murder and imprisoned;all were eventually paroled (The convictions of two of the men were dismissed in November 2021, when prosecutors said new evidence had undermined the case against them.)

Also on this date:

In 1848, Karl Marx and Friedrich Engels published “The Communist Manifesto” in London.

In 1911, composer Gustav Mahler,despite afever,conducted the New York Philharmonic at Carnegie Hallinwhat turned out to be his final concert.(He died the following May.)

In 1916, the Battle of Verdun, the longest battle of World WarI,began in northeastern France.

In 1972, President Richard M. Nixon began ahistoric visit to China, where he met with Chinese leader Mao Zedong.

In 1975, former Attorney General John N. Mitchell, former White House Chief

of Staff H.R. Haldeman, andformer White House Domestic Affairs Adviser John D. Ehrlichman were sentenced to 2½ to 8years in prison for their roles in theWatergate cover-up. (Each ended up serving less than two years.)

In 1992, Kristi Yamaguchiofthe United States won the gold medal in women’sfigure skating at theAlbertville Winter Olympics; Midori Itoof Japan won thesilver,and American Nancy Kerrigan the bronze.

In 1995, American adventurerSteveFossett becamethe first person to fly solo across the Pacific Ocean by balloon, landing in Saskatchewan, Canada, after a5,400-mile, four-day flight fromSouthKorea. Today’sbirthdays: Filmand music executive David Geffen is 83. Actor Tyne Daly is 80. Actor Anthony Daniels is 80. Actor William Petersen is 73. Actor Kelsey Grammer is 71. Country musician Mary Chapin Carpenter is 68. Baseball Hall of Famer Alan Trammell is 68. ActorWilliam Baldwin is 63. Democratic Sen.Mark Kelly of Arizona is 62. Actor Aunjanue Ellis-Taylor is 57. Musician Rhiannon Giddens is 49. Actor Tituss Burgess is 47. Actor Jennifer LoveHewittis 47. Filmmaker-comedian Jordan Peele is 47. Singer Charlotte Churchis40.

useful voice activation can be in an emergency.IfIneeded urgent help, Icould say aloud, “Hey,Siri, call 911,” without having to reach for my phone. Now that Iamsometimes homebound, I’ve found even more comfort in using voice-activated AI. I can ask questions, have asimple conversation, be read to, or listen to interesting articles. It has becomeahelpful companion and apractical tool. Warm regards! Janet, via email Brownsugar storage

Dear Heloise: I’ve tried just about everything to keep brown sugar

wildlife biologist.

“He could do thatkind of thing in his sleep at this point,” Heather Durham said. “He hasa dissection microscope, so Ilet him handlealot of that. Now they can collect all the gross stuff they want.”

In fact, Scott Durham nowteaches his10th grade daughter’sscience class weekly for their co-op.

Heather Durham says that, with homeschooling, she has to find expertise where she can.She was a high school English teacher, so she and her husband have that and science covered.

“There are some courses which we have to kind of outsource. I’mhappy to recognize what isn’tmyfield of expertise,but Iwant themto get the best thatthey can,” she said. “If Ican’thelp them get it,thensomeoneelse will There’sa bigcommunity here thathomeschools, and so it’sreally easytofind people whohavethe resources andthe knowledge or know someone who does.”

Sara Hopkinsand April Blackburn also have ordered supplies online for their homeschooled children. Both found the experience relativelysimple. Blackburn’s children, 14 and12, dissected owl pellets,which requires fine motor skills andcareful observation. So far, they are opposed to dissecting frogs. Blackburn says she will

from drying out and turning rockhard, but nothing seemstowork for very long. Then, one day,I decided to store it inside freezer bags and put it in the freezer.It turned out to be the perfect solution When Ineed it, the brownsugar defrostsquickly and is softand moistevery time. Inolonger worry about wasted sugar or struggle to break it apart. —Mrs. Sonja Hobbs, via email

Itchytags

Dear Heloise: Do you hate the attached tags on the necks or sides of shirts, blouses and other cloth-

ing? If they irritate your skin and drive you crazy,you’re not alone. Many of my garments have been damaged from my trying to cut the tags out completely Asimpler and usually very successful solution is to carefully snip off the tag’sfour corners using sharp scissors. This softens the edges without harming the garment and often eliminates the irritation. Best of all, the size, fabric information and washing instructions remain intact forfuture reference. —Therese, in Indiana Send ahinttoheloise@heloise com.

She has also used the local slaughterhouse and butchers to get cow hearts or lungs. Chickenfeetand gizzards found at local stores can also be used foranatomy lessons. Brouillette’scareer as aveterinarian affords her access to farm animals. Her clients save things forher to use in herscience classes,so she has animal skeletons and horse bones to use for teachable moments.

push forthatwhentheyare juniors in high school. Hopkins bestowed the frog dissection class upon herhusband as well.Her two daughters, 17 and14, dissected the frog on their frontporch in Clinton. Her oldest daughter wasfascinated. The youngest, however,was grossed out. Freshisbetter

Sonya Brouillette, aSt. Francisville mixed animal practice veterinarianfor 30 years, homeschooled her threechildren, who have all graduated and gone on to college. She was her co-op’s high school scienceteacher, and her method for dissection lessons were alittledifferentthanthe onlineorders Because she is aveterinar-

ian and involved in 4-H, she has access to animal specimens.

“I’ve ordered through the dissection catalogs, but my preference is fresh because it’sjust so much morereal,” she said. “Weraised show pigs in 4-H, so alot of times I’dhaveaccesstoanimals Anytime anything died, we would just dissect it. Imean, whywaste it? We’ve dissected baby pigs because sometimes they’re born dead, or they die when they’re itty bitty,and so Iwould just put them in the freezer if we weren’tdoing it right then.”

Brouillettesaysthatfresh is better because there’smore thestudents can do and learn With the piglets, thestudents used straws to blow up their lungstosimulate breathing.

“I had alittle boy at ahouse the other day where Iwas working on ahorse. He was asking me something, and so Ipulled out ahorse skull and showed him the first couple cervical vertebra so he could know what’sinside his horse,” Brouillette said. She says students rememberwhattheylearnwhen “they can stick their hands in it,”whether that’s organs or modeling clay forbuilding DNA models. Even though this is her first year off of homeschoolingin25years, Brouillette still tutors and helps children who may need alittle more hands-on practice, especially if they are using online programsfor learning. Brouillette is also aresource for other homeschooling parents. She kept ablog with herlessons and activities, so others can use it when they are teaching science. Whether afresh specimen or adissection kit from the internet, homeschooled studentscan learnabout anatomy in many different ways —onafront porch, in achurch kitchen or outside on asunny day

Dear Miss Manners: We enjoy continuing friendships with couples we have known from various chapters of our lives. Some of these friends now live far away,and we enjoy having them visit and stay with us. When we have out-oftown friends visiting our home, Iusually have a lasagna ready to slip into the ovenormeatballs simmering in the crockpot for dinner,orwemight grill hamburgers on the deck. The next morning, Islip abreakfast casserole, that Ihave previously preparedand refrigerated, into the ovenfor our breakfast Acouple living acoupleof hours away from us recently invited us for an overnight visit Upon our late-afternoon arrival,

theysuggested that we go to an expensive restaurant for our evening meal. There was really no gracefulway of handling this, except to agree. Each couple handled our own separate checks. Later in the evening, as we prepared to retire to the guest room, they suggested that we go out for breakfast the next morning. Again, there was no graceful alternative except to agree. Afterour restaurant breakfast, we said warm goodbyes and left, as previously planned. We enjoy this couple and their friendship. But while we had budgeted for the trip, we had not really planned on these expensive restaurant tabs. Plus,we

would have enjoyed the warmth and intimacy of sharing meals with them in their charming home.

Am Icorrect in my thinking that, when we invitefriends to visit us,itgoes without saying that we will provide theirmeals during theirstay in our home?

Gentle reader: Usually.But not everyone has your talentfor slipping things in and out of the oven. MissManners agrees, however, that if they lack that aptitude, your hosts should at leastwarn you that you will be eating out. Perhaps in their minds, as in hers, they thoughtthat it would not be too much of afinancial burden. If you arrived in time for dinner and left thenext day after breakfast, your only other expense was gas, was it not?

It still does notmakethe transaction gracious, just more even.

Dear Miss Manners: Iwentgrayat an exceedingly young age —my mother noticed my first gray hair when Iwas in preschool. By the time Iwas in my early 20s, my hair was mostly gray

I’ve embraceditand learned to love it,and am happy to answer thequestions Iget —typically whether it’snatural, whenI started going gray,and does anyone else in my family have premature gray hair

Butthere aretwo questions I’ve gotten afew timesover the yearsthathaverankled me and I’m not sure howtorespond. The first is,“Did you knowyou have gray hair?” andthe secondis, “Is there something wrong with you, like adisease or disorder?”

The PMACConcourse beforeaprior Planting SeedsofHopeevent is full of local mental healthgroupsand

Continued from page1D

those who attended in the previous two years about how meaningful and impactful the event was.

“How just being present there opened up the door for tough conversations,” he said.

Shelly Mullenix, LSU’s assistant athletic director forhealth and wellness, is a supporter of Planting Seeds of Hopeand headsthe LSU Athletics involvement with the event. Shesaid players often begin conversations on the busridehomethat might not have happened otherwise.

This year’sPlanting Seeds of Hope will focus on the student athlete as before, but with wounded soldier Yarosh as the keynotespeaker, theevent will also include emphasis on military personnel and first responders.

“The way Isee it is that everyone in the PMAC that nightisawarrior in their own kind of way,” Mullenix said.“Themessage is that we are in this together and there’shope. Whether the story is coming from aveteran or an athlete, if they’ve got trauma orsomething that makesthem depressed or anxious, knowing that they can sharethatunloads alittle bitfrom them.”

The event starts at 6p.m. and doors open at 5p.m.,

when more than 50 local mental health nonprofits will offer information and resources in the concourse.

Mullenix says there is real value in connectingattendees with local mental health support, which can be difficulttofind for thosewho don’tknow where to look.

“Having those resources there will also help to close the loop on what happens next,”she said. “Wewant to makesure that there’s awide range of services there —soour hope is that everyone’sneeds can be met in some kind of way.”

The event is free. The first 2,000 attendeeswill receive T-shirts, and the first 2,500 will get ato-go meal from Jason’sDeli or Raising Cane’s.

Jordan Taborencourages parents, volunteers and coaches to makethe evening apriority.Hesays he believeshewould have been in abetter position as a parent to help his son had he been exposed tosome of the resources the event makes available.

“Before Ilost my son,” Jordan Tabor said, “there’s no way Iwould have gone to somethinglike this because Ijust felt like suicide and mentalhealth were not going to impact my family.I never in my wildestdreams would have thought that this was even on thetable for Owen.”

Email Joy Holden at joy holden@theadvocate.com.

Iam, as youcan imagine, well awareofthe color of my own hair.Iamalso not sick, which I don’tthink is anyone’sbusiness, providedI’m notcontagious (and Iassume I’m not, as nobody around me has“caught” my gray hair). Whatwould be the best way to respond here?

Gentle reader: “Yes”tothe first questionand “no”tothe second. In responding to the second, it may be difficult to resist adding, “Why? Is there something wrong with you?”

Sendquestions to Miss Manners at herwebsite, www missmanners.com; to her email, dearmissmanners@gmail.com; or through postal mailtoMiss Manners, Universal Uclick, 1130 Walnut St Kansas City,MO 64106.

RELIGION BRIEFS FROM STAFFREPORTS

Parenting classes at the library

Parents areinvited to attend afreeparenting class series designed to build confidence, reducestress, improve communication, strengthen relationships and promote positive discipline strategiesthatsupport children’semotional well-being. Classes will be held from 5p.m. to 7p.m. Thursdays, March 3, 10 and17, at the Main Library at Goodwood, 7711 GoodwoodBlvd.,Baton Rouge. All parents and caregivers are welcome to participate.

CALENDAR

Continued from page1D

n Sayra Velazco, Realtor

n Mukti Patel, CPAand partneratHannisT.Bourgeois

n Dr.Chatisy Thomas, family nurse practitioner and owner of The Clinic

n Dr.Thirumalini Dasari, physician and Mrs. Telugu USA2025

Women’sDay celebration

at LSU Baton Rouge International Christian Church will host aWomen’s Day celebration from 11 a.m. to 1:30 p.m. Saturday,March 28, at the LSU Faculty Club, Baton Rouge. This faith-filled afternoon is designedtocelebrate, uplift and unite women in every season of life.The eventwill feature worship, asharedmeal, testimonies, aperformance anda keynote message centeredontruth, hope andpurpose. The public is invited.

n Marilu’ Suarez, Realtor and construction company owner

Additionally,the calendar spotlights twoShades of Success staff members —editor-in-chief Valentina Wilson,who co-founded TheShades of Success with Virnado Woods; and marketing director Cecily Holland. Calendars are available now.Call Holland at (337) 852-9684. The cost is $20 plus a$5shipping and handling fee.

PIscEs (Feb. 20-March 20) Do what you say and say what you do. It's time to live life your way and let others do as theyplease. Opportunity is apparent, but you must take advantage of what's within reach.

ARIEs (March 21-April 19) Give ashoutout to people who deserve recognition. Apositive change to how you manage your money, timeand lifestyle will promote balance and long-term security.

tAuRus (April 20-May 20) Communication, travel and making the most of each moment will be exhilarating. Honesty, integrity, kindness, generosityand laughter will setthe stage for positivity and gratitude.

GEMINI (May 21-June 20) –Seek out innovativeresolutions and shareideas with people as passionate as you are about positive change. Be blunt withyour words; unfiltered truth will keep you and those around you on target

cANcER(June 21-July 22) Get thelowdown, discover what's possible and work to make your life better. Don't worry aboutwhatyou can't do; embrace what you can wholeheartedly.

LEo (July 23-Aug. 22) You are overdue foracleanup session that frees you from the deadweight you're dragging. Make discipline apriorityand ingenuityyour ticket to new beginnings.

VIRGo (Aug. 23-sept. 22) Your wisdom in getting what you want lies in how you treat others. Reach out and offer affir-

mations that encourage others to look, feel and do their best.

LIBRA (sept. 23-oct.23) Take aminimalist approach andsaveyourself the grief thatexcessive or indulgent behavior can bring. Choose apath that energizes you, not one that decreases your chances of advancement

scoRPIo (oct. 24-Nov. 22) Liveand learn Do your research, speak thetruthand march forward with the confidence that you've done your best. Refuseto let anger slow you down or defeat your purpose.

sAGIttARIus (Nov.23-Dec. 21) What you do counts. Reach out and lend ahelping hand, but don'tgointo debt to pay for someoneelse'sshortcomings. Saynoto temptation and manipulative people.

cAPRIcoRN (Dec. 22-Jan. 19) Look for the good in everyone and everythingbut refusetolet anyone mislead you. Take the timetoverify factsand chooseto maintain common sense amid emotional turmoil.

AQuARIus (Jan. 20-Feb. 19) Think before sharing your thoughts. Alifestyle change or achange to your surroundings will help you put your life back in perspective. Thinkabout your interests and ensure your emotional and financial security.

The horoscope, an entertainment feature, is not based on scientific fact ©2026 by NEA,Inc.,dist. By Andrews McMeel Syndication

Sudoku

InstructIons: Sudokuis anumber-placing puzzle based on a9x9 gridwith severalgiven numbers. The object is to place the numbers 1to9inthe empty squaressothat each row, each column andeach3x3 boxcontainsthe same number only once. The difficulty level of theSudoku increases from Monday to Sunday

Yesterday’s Puzzle Answer

Yesterday’s Puzzle Answer

By PHILLIP ALDER Bridge

Jim Rohn, an entrepreneur and amotivational speaker who died in 2009, said, “Ifyouarenotwillingtorisktheunusual, you will have to settle forthe ordinary.”

It is true thatatthe bridge table,producing an unusual bid might not be a good idea if it is going to flummox partner into making an error. But if you have discussed the situation before, you can safelyproduce the unusual.

Look at today’s North hand. Youdeal and open three hearts. With the opponentsretaining arespectful silence, your partner responds fourdiamonds. Assuming this is natural and forcing, what would you rebid?

What does four diamonds promise?

Many teachers use the expression “six and16” —atleast asix-cardsuit and 16 high-cardpoints. Also, typically, responder is very short in opener’s suit, especially when that is amajor Howshouldopenerreact?Withnosupport for responder’s suit, he may rebid his own suit or three no-trump (iflegal, of course).

With moderatesupport, like alow doubleton (orperhapshonor-doubleton with an unappealinghand), he raises responder’s suit. But withgood support (anythree cards, or honor-doubleton and an appealing hand), he shows aside-suit singleton (or void).

wuzzles

In this deal, Northshould rebidfour spades.AndthatisjustwhatSouthwants to hear.Hecan nowleap majestically to six diamonds. Note that even after aclub lead andtrumpshift, the contract is laydown. South takesone spade,one heart, eight diamonds and two spade ruffs on the board.

©2026 by NEA, Inc., dist. By AndrewsMcMeel Syndication

Each Wuzzle is aword riddle which creates adisguised word, phrase, name, place, saying, etc. For example: NOONGOOD =GOOD AFTERNOON

Previous answers:

INstRuctIoNs: 1. Words must be of four or more letters. 2. Words that acquire four letters by the additionof“s,” such as “bats” or “dies,”

are not allowed.

toDAy’s WoRD GRuDGINGLy: GRUH-jing-lee: Unwillingly; reluctantly.

today’s thought

“And letusconsider oneanother to provoke to love and to good works: Not forsaking the assembling of ourselves together, as the mannerofsome is; but exhorting one another: and so much the more,asyou see the day approaching.” Hebrews 10:24-25

collecttheannual parcel feeoftwo hundred twenty dollars($220.00) perparcelfor each resi‐dentialstructure within theDistrictfor

178040-feb21-28-2t $270.82

p Wildlifeand Fisheries (LDWF) as Administrator of theLouisiana Natural andScenicRiversSystem is currentlyconsidering theapplicationofMarion Oquintobuild adockon BayouCocodrie. Copies of theapplicationcan be reviewed at theLDWF main office,2000 Quail Drive, BatonRouge,LA. Thepublicisinvited to comment on this permit request fora period of forty-five (45) days.Re‐sponsesshouldbe mailed to LDWF Scenic Rivers Program,P.O.Box 98000, BatonRouge,LA 70898-9000. 178088-feb21-1t $107.10

g This30.67-acre property is locatedonLot LRKLLC of theLeonR.Kleinpeter PropertyinSec.49, T8S, R2E, GLD, EBR. The appli‐cant requests to subdi‐vide onelot into four lots in theC1Light Commer‐cial and C2 HeavyCom‐mercialZoningDistricts (Applicant:Alvin Fair‐burn,Jr.,Alvin Fairburn & Associates,LLC,onbe‐halfofLRK,LLC) S-26-0002Subdivision at AirlineHwy near Village Market St: This3.92-acre property is locatedon LotTR. A-1-A-3-A-4-Bof theRussell Long Prop‐erty,inSec.52, T8S, R2E, GLD, EBR. The applicant requests to subdivide onelot into threelotsin thePUD-4-09 Long Farm Zoning District.(Appli‐cant:MichaelDavis Landsource,Inc on be‐halfofMoseley Holdings LLC) PD-26-0001Final Develop‐ment Plan &S-26-0001 PreliminaryPlatfor Har‐veston West Village Phases 1B,2 &3:This combined propertyislo‐catedonTract V-2, and

portionsofV-4 and W-1 of Longwood and BurtvillePlantationProp‐erty,Sec.44, T8S, R1E, GLD, EBR. The applicant requests a final develop‐ment plan and prelimi‐naryplatfor 178 devel‐opable lots,requiredin‐frastructure and open spaceareas,withinthe PUD-17-06 The Preserve at HarvestonZoningDis‐trict. (Applicant:Jasen Berry,WestVillage De‐velopment-CDL,LLC,on behalfofSLP,LLC) Zoning Commission PUD-17-06-C-REV5 Changes

COUNCIL CHAMBERS

3325 GROOM ROAD, BAKER, LOUISIANA 70714 www.youtube.com/@bakerforward February 10, 2026 -6:00 p.m.

The City Council of the City of Baker,Louisiana, met in regular session on February 10, 2026, with the following members in attendance at the meeting: MAYOR Darnell Waites

CALL TO ORDER –Mayor Waites presided. The invocationwas given by Council Member Murphy The Pledge of Allegiance wasled by Council Member Dunn. *** Public comments will be allowed on all agenda items. Such commentsshall not exceed 3minutes and shall be confined to the agenda item and any proposed dispositionthereof.***

DISPOSITION OF THE MINUTES OF PREVIOUS MEETING The motionwas made by Council Member Murphy,seconded by Council Member Dunn to approve the minutes of the meeting held on January 27, 2026.

The mayorcalled for public comments or questions. Vote was called for YEAS: Collins, Dunn, Murphy,Young NAYS: None

ABSENT:Vincent

ABSTAIN: None The motion passed with avote of 4-0.

RECOGNITIONS

1. CATS Chief Executive Officer Theo Richards and Brandon Songy to provide areport on LYNX (Collins) CATS Chief Executive OfficerTheo Richards provided areport on the LYNX program and an overview of the services they provide in the City of Baker

PLANNING AND ZONING MATTERS

RESOLUTIONSAND PROCLAMATIONS

NEW BUSINESS

1. Pursuant to LA. R.S. 42:19.1 –Notice of consideration of action regarding ad valorem tax (Mayor –onbehalf of the Baker Fire Department Union)

NOTICE IS HEREBY GIVEN that the City Council of the City of Baker,State of Louisiana will meet on Tuesday,March 10, 2026, at 6:00 p.m., at the City Hall, 3325 Groom Road, Baker,Louisiana, at which time therewill be consideration of action regarding calling an electiontoauthorize the levy and collection of an ad valorem tax for the purpose of providing funds for salaries for thirdengine personnel and increasing salaries and benefits for all employees of the Fire Department of the City who aremembers of the Municipal Fireand Police Civil Service System

Aneatra Boykin read the notice of consideration of action regarding ad valorem tax.

PUBLICMEETING

1. Adopt Ordinance 2026-1 Sales &Use Tax(Mayor) (Introduced 1/13/2026) Public meeting was held.

Aneatra Boykin read aportion of the ordinance title.

The mayor called for public comments or questions.

The motion was made by CouncilMember Murphy,seconded by Council Member Collins to adopt Ordinance 2026-1.

The mayor called for public comments or questions.

Vote was called for YEAS: Collins, Dunn, Murphy,Young NAYS: None

ABSENT:Vincent

ABSTAIN: None

The motion passed with avote of 4-0.

2. Adopt Ordinance 2026-2 Insurance License Tax(Mayor) (Introduced 1/13/2026) Public meeting was held.

Aneatra Boykin read aportion of the ordinance title.

The mayor called for public comments or questions.

The motion was made by CouncilMember Murphy,seconded by Council Member Young to adopt Ordinance 2026-2.

The mayorcalled for public comments or questions.

Vote was called for YEAS: Collins, Dunn, Murphy,Young NAYS: None

ABSENT:Vincent

ABSTAIN: None The motion passed with avote of 4-0.

3. Adopt Ordinance 2026-3Occupational License Tax(Mayor) (Introduced 1/13/2026) Public meeting was held.

AneatraBoykin read aportion of the ordinance title.

The mayor called for public comments or questions.

The motion was made by CouncilMember Murphy,seconded by Council

Member Young to adopt Ordinance 2026-3.

The mayor called for public comments or questions.

Vote was called for YEAS: Collins, Dunn, Murphy,Young NAYS: None

ABSENT:Vincent

ABSTAIN: None The motion passed with avote of 4-0.

4. Adopt Ordinance 2026-4 Chain StoreLicense Tax(Mayor) (Introduced 1/13/2026) Public meeting was held.

AneatraBoykin read aportion of the ordinance title.

The mayor called for public comments or questions.

The motion was made by CouncilMember Murphy,seconded by Council

Member Young to adopt Ordinance 2026-4.

The mayor called for public comments or questions.

Vote was called for

YEAS: Collins, Dunn, Murphy,Young

NAYS: None

ABSENT:Vincent ABSTAIN: None The motion passed with avote of 4-0.

5. Adopt Ordinance 2026-5 Alcoholic Beverage Tax(Mayor) (Introduced 1/13/2026) Public meeting was held.

AneatraBoykin read aportion of the ordinance title.

The mayor called for public comments or questions.

The motion was made by Council Member Murphy,seconded by Council

Member Young to adopt Ordinance 2026-5.

The mayor called for public comments or questions.

Vote was called for YEAS: Collins,Dunn, Murphy,Young NAYS: None

ABSENT: Vincent

ABSTAIN:None The motion passed with avote of 4-0.

6. Adopt Ordinance 2026-7, an ordinance to amend, supplement and re-enact City of Baker Code of Ordinances Article V, Section 44 concerning Civic Center and Municipal Building lease/rent fees and to provide for other matters regarding the same (Mayor) (Introduced 1/13/2026) Public meeting was held.

Aneatra Boykinreada portion of the ordinance title.

Themayor called for public comments or questions.

The motion was made by Council Member Murphy,seconded by Council

Member Young to adopt Ordinance 2026-7.

The mayor called for public comments or questions.

Vote was called for YEAS: Collins, Dunn, Murphy,Young

NAYS: None

ABSENT: Vincent

ABSTAIN:None

The motion passed with avote of 4-0.

Dr.ToniJackson asked about being allowed to comment on agenda item number one under NewBusiness. She said residents would like information regarding the proposed tax,asmany have questions and concerns. The mayor stated therewouldbenocomments or questions because nothing is being voted on.

ANNOUNCEMENTS/COMMENTS

1. District 2announcements (Dunn)

Council Member Dunn acknowledged the mayor for receiving aveteran’s heart from the Louisiana Department of Veteran Affairs. She suggested that the city place hearts for veterans at city hall next year to recognize them on Valentine’sDay.Council Member Dunn thanked Mr.Vessell and allofthe constituents of District 2who regularly work with her to better the community

2. Baker Main Street Economic Development District is having aMeet & Greet to introduce ourselves to the business owners on Baker Main Street. We will sharewhat our business goals areand how this new tax willhelp strengthen Baker Main Street for sales growth and economic development. We areasking businesses owners on Main Street to meet us at the Baker Municipal Center on Wednesday,February 25, 2026, from 6:00 p.m. to 7:30 p.m. (Murphy)

Council Member Murphy announced the Baker MainStreetEconomic Development District willhost aMeet &Greet to introduce themselves to the business owners on Baker Main Street. He said theywill sharewhat their business goals areand how this new tax will help strengthen Baker Main Street for sales growth and economic development. They areasking businesses owners on Main Street to meet them at the Baker Municipal Center on Wednesday,February 25, 2026, from 6:00 p.m. to 7:30 p.m.

3. ANNOUNCEMENT: Districts 1and 5will host acitywide meeting with the Police Department to discuss crime and other concerns in the city on Thursday,February 26, 2026, at 6:30 p.m. (Vincent)

Council Member Murphy announced that Districts 1and 5will host a citywide meeting with the Police Department to discuss crime and other concerns in the city on Thursday,February 26, 2026, at 6:30 p.m.

REMINDER: Council Member Vincent’s Black History Monthprogram is scheduled for Saturday,February 28, 2026, from 3:00 p.m. to 5:00 p.m. at the Baker Branch Library (Vincent)

The mayor reminded everyone of Council Member Vincent’s Black History Monthprogram scheduled for Saturday,February 28, 2026, from 3:00 p.m. to 5:00 p.m. at the Baker Branch Library

APPOINTMENTS TO BOARDS AND COMMISSIONS

ADMINISTRATIVE MATTERS

The mayor reported that the park on N. Magnolia is coming along.

The mayor stated the city received help from Senator Kennedy which will assist with the proposed fire station on the west side of the city

The mayor saidwork on Groom Road is moving forward.

Council Member Collins acknowledged the Louisiana Municipal Association for celebrating 100 years of service to the public.

Administrative Officer AngelaMachen stated the city obtained aclearance grant that will allow the city to demolishapproximately ten properties on the condemnationlist, thus ridding the community of long-term blight.

CONDEMNATIONS

1. Vote to demolish 1905 Alabama Street (Mayor)

The motion was made by Council Member Murphy,seconded by Council Member Dunn to demolish1905 Alabama Street.

The mayor called for public comments or questions.

Vote was called for YEAS: Collins, Dunn, Murphy,Young NAYS: None

ABSENT: Vincent

ABSTAIN:None The motion passed with avote of 4-0.

2. Vote to demolish 1008 Epperson Street(Mayor)

The motion was made by Council Member Murphy,seconded by Council

Member Young to demolish 1008 Epperson Street.

The mayor called for public comments or questions.

Vote was called for YEAS: Collins, Dunn, Murphy,Young

NAYS: None

ABSENT: Vincent

ABSTAIN:None The motion passed with avote of 4-0.

REPORTS ON BOARDS AND COMMISSIONS

1. Planning and Zoning Commission

ADJOURN The motion was made by Council Member Collins seconded by

Member Murphy to adjourn.

The mayor called for public comments or questions.

YEAS: Collins, Dunn, Murphy,Young

NAYS: None

ABSENT: Vincent

ABSTAIN:None The motion passed with avote of 4-0.

CITY OF BAKER

PARISH OF EAST BATON ROUGE

STATEOFLOUISIANA

I, Angela Canady Wall, certify that IamClerk of the Council for the City of Baker,Louisiana, and that the above and foregoing is acopy of the minutes of aregular meeting of the Council for the City of Baker,Louisiana held on February 10, 2026.

Angela Canady Wall, LCMC Clerk of Council

PARISH OF EASTBATON ROUGE STATEOFLOUISIANA 3325 GROOM ROAD BAKER, LA 70714 February 10, 2026

The City Council of the City of Baker, Louisiana,sitting as the Boardof Commissioners for NormanE.“Pete”Heine Memorial Gardens, met in regular session on February 10, 2026, with the following members in attendanceatthe meeting:

COMMISSIONERS DesireeCollins Rochelle Dunn Cedric Murphy Darnell Waites Robert Young

ABSENT Dr.Charles Vincent

CALL TO ORDER –Commissioner Waitespresided.

DISPOSITION OF MINUTES OF PREVIOUS MEETING

The meeting wascalledtoorder andthe motion wasmade by Commissioner Waites, seconded by CommissionerMurphy to approve the minutesofthe meeting held on January 27, 2026.

Commissioner Waitescalledfor public comments or questions.

Vote wascalledfor

YEAS: Collins, Dunn, Murphy, Waites, Young NAYS: None

ABSENT:Vincent

ABSTAIN: None The motion passed by avote of 5-0.

PUBLIC NOTICE NEW BUSINESS

OTHER NECESSARYBUSINESS

1. Monthly Business Report

2. Other Reports

3. Items Requiring Action

ADJOURN Therewas no other business to come beforethe commission. The motion wasmade by CommissionerWaites, seconded by CommissionerDunn to adjourn.

Commissioner Waitescalledfor public comments or questions.

Vote wascalledfor YEAS: Collins, Dunn, Murphy, Waites, Young NAYS: None

ABSENT:Vincent

ABSTAIN: None The motion passed by avote of 5-0.

CITY OF BAKER PARISH OF EASTBATON ROUGE STATEOFLOUISIANA I, Angela Canady Wall, certify thatIamClerk of the Council for the City of Baker,Louisiana, andthatthe above andforegoing is acopy of the minutes of aregularmeeting of the Board of Commissioners for the Norman E. “Pete” Heine Memorial GardensheldonFebruary 10, 2026.

Angela Canady Wall, LCMC Clerk of Council

MINUTES

BOARDOFCOMMISSIONERS

BAKER CONSOLIDATED UTILITIES SYSTEM CITY OF BAKER PARISHOFEAST BATON ROUGE STATEOFLOUISIANA 3325 GROOM ROAD BAKER, LA 70714 February 10, 2026

The City Council of the City of Baker, Louisiana,sitting as the Boardof Commissioners for the Baker ConsolidatedUtilitiesSystem, met in regular session on February 10, 2026, with the following members attending: COMMISSIONERS DesireeCollins Rochelle Dunn Cedric Murphy Darnell Waites Robert Young

ABSENT Dr.Charles Vincent

CALL TO ORDER –Commissioner Waitespresided.

DISPOSITION OF MINUTES OF PREVIOUS MEETING

The meeting wascalledtoorder andthe motion wasmade by Commissioner Waites, seconded by Commissioners Collins/Murphyto approve the minutesofthe meeting held on January 27, 2026.

Commissioner Waitescalledfor public comments or questions.

Vote wascalledfor

YEAS: Collins, Dunn, Murphy, Waites, Young NAYS: None

ABSENT:Vincent

ABSTAIN: None

The motion passed by avote of 5-0.

PUBLIC NOTICE

NEW BUSINESS

OTHER NECESSARYBUSINESS

1. Monthly Business Report

2. OtherReports

3. Items Requiring Action

ADJOURN Therewas no other business to come beforethe commission.The motion wasmade by CommissionerWaites, seconded by CommissionerMurphy to adjourn.

Commissioner Waitescalledfor public comments or questions.

Vote wascalledfor YEAS: Collins, Dunn, Murphy, Waites, Young NAYS: None

ABSENT:Vincent ABSTAIN: None The motion passed by avote of 5-0.

CITY OF BAKER PARISH OF EASTBATON ROUGE

STATEOFLOUISIANA I, Angela Canady Wall, certify thatI am Clerk of the Council for the City of Baker,Louisiana, andthatthe above andforegoing is acopy of the minutes of aregularmeeting of the Board of Commissioners of the Baker Consolidated Utility SystemheldonFebruary 10, 2026.

Angela Canady Wall, LCMC Clerk of Council

ORDINANCE 2026-1 SALES &USE TAX AN ORDINANCE TO PROVIDE ADDITIONAL REVENUE FOR WORKS OF PUBLIC IMPROVEMENT AND LAWFUL CORPORATE PURPOSES FOR THE CITY OF BAKER, LOUISIANA, FROM AND AFTERJANUARY 1, 2026, AND SUBSEQUENT YEARS, EXCEPT AS OTHERWISE SPECIFICALLY PROVIDED HEREIN,UNLESS SOONERRESCINDED, ANNULLED OR AMENDED BY LEVYINGA TAXONTHE SALE AT RETAIL, THE USE, THE CONSUMPTION, THE DISTRIBUTION AND STORAGE TO BE USEDORCONSUMED IN THE CITY OF ARTICLES OF TANGIBLE PERSONAL PROPERTIES AS DEFINED IN R.S. 47:301 ET SEQ. AND ACT 398 OF 1966, AS HERETOFORE OR HEREAFTER AMENDED AND UPON THE LEASING OR RENTING OF TANGIBLE PERSONAL PROPERTY AS HEREIN DEFINED; DEFININGTHE TERMS ‘SALES’, ‘RETAIL SALES’,

‘SALES OF SERVICES’ ANDOTHER TERMSUSEDHEREIN, LEVYING AND PROVIDING FOR THE ASSESSMENT,COLLECTION, PAYMENT AND LEVYING AND DISPOSITION OF SUCH TAX; PROVIDING FOR ADEQUATE REMEDY AT LAW, DEFINING VIOLATIONS OR PROVISIONS OF THIS ORDINANCE, AND PRESCRIBING PENALTIES THEREFOR; PROVIDING FOR RULES ANDREGULATIONS FORTHE ENFORCEMENT OF THE PROVISIONS OF THIS ORDINANCE AND THE COLLECTION OF THE TAXLEVIED HEREBY;PROVIDINGTHATANY PART OF THIS ORDINANCE WHICH MAYBEHELD INVALID OR UNCONSTITUTIONAL

SHALL NOT AFFECT OR IMPAIR ANY OTHERPARTS OF THIS ORDINANCE; AND REPEALING ALL ORDINANCES ORPARTS OF ORDINANCES IN CONFLICTHEREWITH, ALL IN ACCORDANCE WITH THE AUTHORITY OF R.S. 33:2711, ET SEQ.

The Mayor and Council of the City of Baker,Louisianamet in regular session live in Council Chambers and live streamed on YouTube, Tuesday the 10th day of February,2026, and with aproper quorum being thereand then in attendance, and declared that apublic hearing was in session to consider the adoption of the following ordinance which was read in full and submitted to avote for adoption.

NOW THEREFORE, BE IT ORDAINED BY THE MAYORAND COUNCIL OF THE CITY OF BAKER, PARISH OF EAST BATONROUGE,STATE OF LOUISIANA, AS FOLLOWS, TO WIT:

Section 1: DEFINITIONS

(1) As used in this ordinance the following words, terms and phrases shall have the meaning ascribed to each in this section unless the context clearly indicates adifferent meaning:

(a) “Business” means any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit, or advantage, either direct or indirect. The term “business” shall not be construed in this ordinance to include occasional and isolated sales or transactions by aperson who does not hold himself out as engaged in business.

(b) “City” as used herein shall means the City of Baker,Louisiana, as its limits weredefined on January 1, 1990, or as may be changed by futureextension or contraction of boundaries under the provisions of the Louisiana Revised Statutes.

(c) (1) “Cost Price” means the actual cost of the articles of tangible personal property without any deductions therefromonaccount of the cost of materials used, labor, or service cost, except those service costs for installing the articles of tangible personal property if such cost is separately billed to the customer at the time of installation, transportation charges, or any other expenses whatsoever,orthe reasonable market value of the tangible personal property at the time it becomes susceptible to the use tax, whichever is less. “Cost Price” shall not include the supplying and installation of boardroads to oil field operators if the installation charges areseparately billed to the customer at the time of installation.

(2) In the case of interchangeable components located in the taxing jurisdiction ataxpayer may elect to determine the cost price of such components as follows:

(a) The taxpayer shall send to the Director written notice of the calendar month selected by the taxpayer as the first month for the determination of cost price under this paragraph c(2) (the “First Month”). Thetaxpayer may selectany month. The taxpayer shall send to the Director notice of an election to designate aFirst Month on the first day of the designated First Month.

(b) For the First Month and each month thereafter,cost price shall be based and use tax shall be paid only on onesixtieth of the aggregate cost price of the interchangeable components deployed and earning revenue within the taxing jurisdiction during the month, without regardtoany credit or other consideration for Louisiana state, political subdivision, or school boarduse tax previously paid on such interchangeable components.

(c) Any election made under this Paragraph shall be irrevocable for aperiod of sixty consecutive months inclusive of the First Month. If at any time after thesixtymonth period the taxpayer revokes its election, no credit or other consideration for use taxes paid pursuant thereto shall be applied to any use tax liability arising after such revocation.

(d) For purposes of this Paragraph, “interchangeable component” means acomponentthat is used or stored for use in measurement-while-drilling instruments or systems manufactured or assembled by the taxpayer which measurement-while-drilling instruments or systems collectively generate eighty percent or moreoftheir annual revenue from their use outside of the taxing jurisdiction.

(e) “Measurement-while-drilling instruments or systems” means instruments or systems which measureinformation from adown hole location in aborehole, transmit the information to the surface drilling process of drilling the borehole using awireless technique, and receive and decode the information on the surface.

(3) “Cost price” shall not include any amount designated as acash discount or arebate by avendor or manufacturer of any new vehicle subject to the motor vehicle license tax. For purposes of this subparagraph “rebate” means any amount offered by the vendor or manufacturer as adeduction from the listed retail price of the vehicle,

(d) “Dealer” means:

(1) Every person who imports, or causes to be imported, tangible personal property from any state or other political subdivision of this state, or foreign country,for sale at retail, for use or consumption, or distribution, or for storage, to be used or consumed in this taxing jurisdiction.

(2) Every person who manufactures or produces tangible personal property for sale at retail, for use, or consumption, or distribution, or for storage.

(3) Any person who sells at retail or who offers for sale at retail, or who has in his possession for sale at retail, or for use, or consumption, or distribution, or storage, to be used or consumed in the taxing jurisdiction, tangible personal property

(4) Any person who has sold at retail, or used, or consumed, or distributed, or stored for use or consumption in the taxing jurisdiction, tangible personal property and who cannot prove that the tax levied by this ordinance has been, paid on the sale at retail, the use, the consumption, the distribution, or the storage of such tangible personal property

(5) Any person who leases or rents tangible personal property for consideration, permitting the use or possession of such property without transferring title thereto. However,aperson who leases or rents tangible personal property to customers who provide information to such person that they will use the, property only offshorebeyond the territorial limits of the state shall not be included in the term “dealer” for purposes of the collection of the rental or lease tax imposed by this ordinance on such lease or rental contracts. For purposes of this subparagraph, “use” means the operational or functional use of the property and not other uses related to its possession such as transportation, maintenance, and repair.Itisthe intention of this subparagraph that the customers of such people

(6)

acquiring title thereto.

(7) Any person who sells or furnishes any of the services subject to tax under this ordinance.

(8) Any person who purchases or receives any of the services subject to tax under this ordinance.

(9) Any person engaging in business in the taxing jurisdiction. Engaging in business in the

(f)

(g)“Gross Sales” means the

total of allsales of tangible personal property,and sales of services without any deductions whatsoever of any kind or character,except as provided in this ordinance.

(h) “Lease or Rental”means the leasing or renting of tangiblepersonal property and the possession or use thereof by the lessee or renter for consideration, without transfer of the title of such property. The term “lease or rental”, however,asherein defined, shall not mean or include the lease or rental made forthe purposes of re-lease or re-rental of casing toolsand pipe, drill pipe, tubing, compressors, tanks, pumps, power units, other drilling or related equipment used in connection with the operating,drilling,completion or reworking of oil, gas, sulphur or other mineral wells. The term “lease or rental” shall not mean or include alease or rental of property to be used in performance of acontract with the U. S. Department of the Navy for construction or overhaul of U. S. Naval vessels, nor the lease or rental of airplanes or airplane equipment by a commuter airline domiciled in Louisiana, nor the lease or rental of items, including,but not limited to,supplies and equipment, which arereasonably necessary for the operation of free hospitals.

(i) “Off-road Vehicle” means any vehiclewhich is issued a manufacturer’sstatement of originthat cannot be issued a registration certificate and license to operateonthe public roads of this state because the vehicle does not meet the safety requirements prescribed by R.S. 32:1301 through R.S. 32:1310. This includes vehicles that areissued atitle onlybythe Vehicle Registration Bureau, Department of PublicSafety,such as recreational and sport vehicles, but it does not include farm equipment or heavy construction equipment.

(j) Reserved.

(k) (1) “Persons” means any individual, firm, copartnership, joint adventure, association, corporation, cooperative, estate, trust, business trust, receiver,syndicate, any parish, city, municipality or public board, public commission or public or semipublic corporation, district or other political subdivision or any board, agency,university,school, college, instrumentality or other group or combination acting as aunit, and the plural as well as the singular number

(2) For purposes of the payment of the taxes levied herein, “person” shall not include the StateofLouisiana, this parish, city and parish, or municipality,any other parish, city and parish, municipality,district, or other political subdivision thereof,orany agency,board, commission, or instrumentality of Louisiana or its political subdivisions.

(l) “Purchaser” means any person who acquires or receives any tangible personal property,orthe privilege of using any tangible personal property,orreceives any services pursuant to a transaction subject to tax under this ordinance.

(m)(1) “Retail Sale” or “sale at retail” means asale to aconsumer or to any person for any purpose other than forresaleinthe form of tangible personal property and asale of services, as hereinafter set forth, and shall mean and include allsuch transactions as the Director,upon investigation, funds to be in lieu of sales. Sales forresale must be made in strict compliance with the rules and regulations. Any dealer making asale for resale which is notin strict compliance with the rules and regulations will, himself, be liable for,and pay the tax.

(2) “Sale at Retail” does not include sale of materialsfor further processing into articles of tangible personal property for sale at retail or sales of electricity forchlor-alkali manufacturing processes, nor does it include an isolated or occasional sale of tangible personal property by aperson not engaged in such business. The exclusion of isolated or occasional sales shall not apply to the sale of vehicles, and the term “sale at retail” shall include isolated or occasional sales of vehicles and the tax shall be collected thereon as provided in Section 6(c) hereof. The term “sale at retail” does not include the sale of any human tissue transplants, which shall be deemed to include all human organs, bones, skin, cornea, blood, or blood products transplanted from one individual into another recipient individual, nor does it include the sale of food items by youth serving organizations chartered by Congress. The term “retail sale” does not include asale of corporeal movable property which is intended for futuresale to the United States Government or its agencies, when title to such property is transferred to the United States Government or its agencies prior to the incorporation of that property into a final product.

(3) “Sale at retail” does not include the sale of tangible personal property to food banks, as defined in R.S. 9:2799. (This subparagraph (3) shall be effective. August 21, 1992).

(4) “Sale at retail” does not include the purchase of anew school bus or aused school bus which is less than five years old by an independent operator,when such bus is to be used exclusivelyina public school system.

(5) “Sale at retail” does not include the sale of airplanes or airplane equipment or parts to acommuter airline domiciled in Louisiana.

(6) “Sale at retail” shall not include the sales of Louisiana manufactured or assembled passenger aircraft with acapacity of morethan fifty persons, if, after all transportation, including transportationbythe purchaser,has been completed, the aircraft is ultimately received by the purchaser outside of Louisiana. (This subparagraph (6) shall be effective August 21, 1992.)

(7) “Sale at retail” does not include the sales of pelletized paper waste when purchased for use as combustible fuel by an electric utility or in industrial manufacturing, processing, compounding, reuse, or production process, including the generation of electricity or process steam, at a fixed location in this state. However,such sales shall not be excluded unless the purchaser has signed acertificate stating that the fuel purchased is forthe exclusive use designated herein. For purposes of this Subparagraph, “pelletized paper waste” means pellets produced from discarded wastepaper that has been diverted or removed from .solid waste which is not marketable for recycling and which is wetted, extruded, shredded, or formulated into compact pellets of various sizes foruse as asupplemental fuel in apermitted boiler.(This subparagraph (7) shall be effective July 1, 1993.)

(8) “Sale at retail” shall not include the sale or purchase of equipment used in fire fighting by bona fide volunteer fire departments. (This subparagraph (8) shall be effective July 1, 1992.)

(9) “Sale at retail” shall not include the sale of items, including,but not limited to,supplies and equipment, which arereasonably necessary forthe operationoffreehospitals.

(n) “Retailer”means and includes every person engaged in the business of making sales at retail or rendering services taxable hereunder

(o)“Sale” means any transfer of title or possession or both, exchange, barter,conditional or otherwise, in any manner or by any means whatsoever of tangible personal property for aconsideration and includes the fabricationoftangiblepersonal property for consumers, who furnish, either directly or indirectly,the materials used in fabricationwork, and the furnishing,preparing or serving, for aconsideration, of any tangible personal property consumed on the premises of the person furnishing, preparing or serving such tangible personal property.A transactionwhereby the possession of property is transferred, but the seller retains title as security for the payment of the price, shall be deemed asale. The term “sale” also includes the sales of services.

(p) “Sales of Services” means and includes the following:

(1)The furnishing of rooms by hotels andtourist camps.

(a) The term “Hotel”

(b) The term “Tourist Camp” meansany establishment engagedinthe business of furnishing rooms, cottages or cabins to tourists or othertransientguests, where the numberofguest rooms, cottagesorcabins at asingle location is six (6)ormore.

(2)The sale of admissions to places of amusement,toathletic entertainment otherthanthatofschools, collegesand universities, andrecreationalevents, andthe furnishing, for dues, fees, or otherconsideration,ofthe privilege of access to clubs or the privilege of having accesstoorthe use of amusement, entertainment, athletic or recreationalfacilities, but the term “sales of services” shallnot include membership fees or duesofnonprofitcivic organizations, including by way of illustration andnot of limitation the Young Men’s Christian Association,the Catholic Youth Organization andthe Young Women’sChristianAssociation. “Places of Amusement” shall not include museums, whichare hereby defined as public or private nonprofitinstitutions whichare organized on apermanentbasisfor essentially educationaloraesthetic purposes, andwhichuse professional stafftodoall of the following:

(a) Own or use tangible objects, whetheranimate or inanimate

(b) Care for those objects.

(c) Exhibit themtothe public on aregularbasis.

Museums include but arenot limitedtothe following institutions:

(a) Museums relating to art,history,including historic buildings, natural history, science, andtechnology

(b) Aquariums andzoological parks.

(c) Botanical gardensand arboretums.

(d) Naturecenters.

(e) Planetariums.

(3)The furnishing of storage or parkingprivileges by auto hotels andparking lots.

(4)The furnishing of printing or overprinting, lithographic, multilith, blueprinting, Photostatting or othersimilarservices of reproducing writtenorgraphic matter.

(5)The furnishing of laundry, cleaning, pressingand dyeing services, including by wayofillustration andnot of limitation, the cleaning andrenovation of clothing, furs, furniture, carpets andrugs, andthe furnishing of storage space for clothing, furs andrugs.

(6)The furnishing of cold storage space andthe furnishing of the service of preparing tangible personal property for cold storage where such service is incidentaltothe operation of storage facilities; and,

(7)(a) The furnishing of repairs to tangible personal property including by wayofillustration andnot of limitation, the repair andservicing of automobilesand othervehicles, electrical andmechanical appliances andequipment, watches, jewelry,refrigerators, radios, shoesand office appliances and equipment (b) For the purpose of this subparagraph,tangible personal property shall include machinery,appliances, andequipment whichhave been declared immovable by declaration under the provisions of Article 467 of the Louisiana Civil Code and things whichhave been separated from land, buildings or other constructions permanently attached to the ground or their component parts as defined in Article 466 of the Civil Code

(8)The term “Sale of Service” shallnot include an action performed pursuant to acontract with the U. S. Department of the Navy for construction or overhaulofU.S.Naval vessels. (q) (1)“SalesPrice” meansthe totalamount for whichtangible personal property is sold, less the market valueofany article traded in, including anyservices, except services for financing, thatare apart of the sale valued in money, whetherpaidinmoney or otherwise, andincludesthe cost of materials used, labor or service costs, except costs for financing, whichshall not exceed the legalinterest rate andaservice charge not to exceed six percent(6%) of the amount financed, andlosses; providedthat cash discounts allowedand taken on salesshall not be included, nor shall the sales price include the amount chargedfor labor or services renderedininstalling, applying, remodeling or repairing property sold. Any provision of this ordinance, to the contrary notwithstanding, the sales taxlevied herein on anytransaction in whicha part of the purchase price is representedbyanarticle traded in shall be payable on the totalpurchase price unless the market value of the article is traded in. When the article traded in is sold, the sales taxshall be collected in the same manner andto the same extentasinthe case of the originalsale.

(2)“SalesPrice” shallnot include anyamount designatedasa cash discount or

(3)“SalesPrice” shallnot include the first Fifty Thousand Dollars of the sales price of newfarm equipment usedinpoultry production.

(r) “Storage” meansany keeping or retention in the taxing jurisdiction of tangible personal property

(s) “Tangible Personal Property” meanspersonalproperty which may be

(5) The gross proceeds derived from the sale of services.

(6) Interstate sales to the extent authorized by Act 155 of 1990 (R.S. 47:305(E)).

(7) Refinery gas to the extent and in the manner authorized by Act 476 of 1990 (R.S. 47:305D(1)(b)).

f. The taxes shall be collected from the dealer and paid at the time and in the manner hereinafter provided. The taxes so levied are, and shall be, in addition to all other taxes, whether levied in the form of sales, excise, license, privilege or property taxes levied by any city,school boardor parish ordinance.

g. The collection of the taxes herein levied shall be made in the name of the taxing jurisdiction by the Director

h. The Director will use the integrated bracket schedules provided by the Secretary of Revenue and Taxation,State of Louisiana, pursuant to Louisiana Revised Statutes, Title 47, Section 304, for the purpose of tax collection within the meaning of this ordinance.

Section 3. EXEMPTIONS FROM TAX The following transactions areexempt from all of thetaxes imposed by thisordinance.

a. The sale at retail, the use, the consumption, the distribution and storage, to be used or consumed in the taxing jurisdiction, of the following tangible personal property:

Gasoline, natural gas, steam,water when delivered to consumers through mains, pipes or conduits, electric power or energy newspapers, fertilizers and containersused for farm products when sold directly to the farmer

b. The sales of materials, equipment and machinerywhich enter into and become component parts of ships, vessels, including commercial fishing vessels, or barges, of fifty (50) tons load displacement and over,built in Louisiana, and the gross proceeds from the sale of such ships, vessels, or barges, when sold by the builder thereof.

c. Materials and supplies purchased by the owners or operators of ships or vessels operating exclusively in foreign or interstate coastwise commerce, wheresuch materials and supplies areloadedupon theship or vessel for use or consumption in the maintenance and operation thereof; repair services performed upon ships or vessels operating exclusively in foreign or interstate coastwise commerce; and materials and supplies used in such repairs, wheresuch materials and supplies enter into and become a component part of such ships or vessels; laundry services performed for the owners or operators of such ships or vessels operating exclusively in foreign or interstate coastwise commerce, wherethe laundered articles aretobeused in the course of the operation of such ships or vessels.

d. The sale in the taxing jurisdiction of livestock, poultry and other farm products direct from the farm, provided that such sales aremade directly by the producers. When sales of livestock, poultry and other farm products aremade to consumers by any person other than the producer,they arenot exempted from the taxes imposed by this ordinance; however,each and every agricultural commodity sold by any person other than aproducer to any other person who purchases not for the direct consumption, but for the purpose of acquiring araw product for the use or for sale in the process of preparing, finishing or manufacturing such agricultural commodity for the ultimate retail consumer trade, shall be exempted from any and all provisions of this ordinance, including payment of the tax applicable to the sale, storage, use, transfer,orany other utilization or handling thereof, except when such agricultural commodity is actually sold as amarketable or finished product to the ultimate consumer,and in no case shall morethan one tax be exacted. The term “agricultural commodity”, for the purposehereof, shall mean horticultural, viticultural, poultry,farm and range products, andlivestock andlivestock products.

e. All sales by dealers in the operation of businesses which are rehabilitation units for the blind.

f. Any exclusion or exemption specifically mandated to include municipalities or parishes by the provisions of L.R.S. 47:301 -305.46, et seq.

g. (1) (a) The sales of tangible personal property at, admission charges for,outside gate admission to, or parking fees associated with, events sponsored by educational, historical, charitable, fraternal or religious organizations, which arenonprofit, when theentireproceeds, except for the necessary expense connected therewith, areused for educational, charitable, religious or historical purposes. The exemption provided herein shall not apply to any event intended to yield aprofittothe promoter or to any individual contracted to provide services or equipment, or both, for the event.

(b) This subsection shall not be construed to exempt any organization or activity from the payment of sales or use taxes otherwise required by law to be made on purchases made by those organizations.

(c) This subsection shall not be construed to exempt regular commercial ventures of any type such as bookstores, restaurants, gift shops, commercial flea markets and similar activities that aresponsored by organizations qualifying hereunder which areincompetition with retail merchants.

(2) The sponsorship of any event by any organization applyingfor an exemption hereunder must be genuine. Sponsors will not be genuine in any case in which exemption from taxation is amajor consideration leading to such sponsorship.

(3) An exemption certificate must be obtained from the Director under such regulations as he shall prescribe for nonprofitorganizationstoqualify for the exemption provided in this subsection.

(4) In no case shall any organization which endorses any candidate for political office or otherwise is involved in political activities be eligible for the exemption herein provided.

h. The value of catalogs distributed or intended for distribution in the taxing jurisdiction, without charge to the recipient.

i. Purchases made by bona fide fire protection districts.

j. Pharmaceutical samples approved by the United States Food and Drug Administration which aremanufactured in Louisiana or imported into Louisiana for distribution without charge to physicians, dentists, clinics, or hospitals.

k. The acquisition of material, supplies, vehicles, or equipment made by a public trust pursuant to the provisions of R.S. 38:2212.3 (Act 780 of 1989).

I. Orthotic devices, prosthetic devices, prostheses and restorative materials utilized by or prescribed by dentists in connection with health caretreatment or for personal consumption or use.

m. Purchases by or for the City of Baker,Louisiana, or its departments, agents, or officers.

Section 4. Reserved

Section 5. ADVERTISING AGENCY EXCLUSION

It is notthe intention of this ordinance to levy atax upon any advertising service rendered by an advertising business, including but not limited to advertising agencies, design firms, and print and broadcast media, or any member,agent,oremployee thereof,toany client whether or not such service also involves atransfer to the client oftangible personal property. However,atransfer of mass-produced advertising items by an advertising business which manufactures the itemsitself to aclient for the client’s use, which transfer involves the furnishing of minimal services other than manufacturing services by the advertising business shall be ataxable sale or use of tangible personal property; however,innoevent shall tax be levied on charges for creative services which areseparately invoiced.

Section6.COLLECTION OF TAXFROM DEALER

a. On all tangible personal property imported or caused to be imported from other states or other political subdivisions of this state or foreign country,and used by him, the dealer shall pay the tax imposed by this ordinance on all articles of tangiblepersonal property so imported and used, the same as if the articles had been sold at retail foruse or consumption in the taxing jurisdiction. For the purpose of this ordinance, the use, or consumption, or distribution, or storage of tangiblepersonal property shall each be equivalent to asale at retail, and the tax shall thereupon immediatelylevy and be collected in the manner provided herein, provided thereshall be no duplication of the tax in any event

b. (1) It is notthe intention of this ordinance to levy atax upon articles of tangiblepersonal property imported into the taxing jurisdictionor produced or manufactured in the taxing jurisdictionfor export,nor is it the intentionofthis ordinance to levy atax on bona fide interstate commerce. It IS,however,the intention of this ordinance to levy atax on the sale at retail, the use, the consumption,the distribution, and the storage, to be used or consumed in the taxing jurisdictionoftangible personal property after it has come to rest in the taxing jurisdictionand has become apart of the mass of propertyinthe taxing jurisdiction.

(2) Acredit against the use tax imposed by the ordinance shallbe granted to taxpayers who have paida similar tax uponthe sale or use of the same tangible personal property in another city or parish in Louisiana, or in acity or countyorother political subdivision in astate other than Louisiana, the proof of the payment of such tax to be according to rules andregulations made by the Director.The amount of the credit shall be calculated by multiplying the rate of the similar tax paidinthe other taxing jurisdiction by the cost price of the tangiblepersonal property at the time of its importation into this Taxing Jurisdiction. In no event shall the credit be greater than the tax imposed by this Taxing Jurisdiction upon the particular tangible personal property which is the subject of this Taxing Jurisdiction’suse tax

(3) Wheretaxes have been erroneously paid to another taxing jurisdiction, the provisions of Act 739 of 1990 [R.S. 33:2718.2(D) and (E)] shall be used to determine the applicability of the credit.

c. Any provision of this ordinance to the contrary notwithstanding, the taxherein levied on the sale or use of any motor vehicle, automobile, motorcycle, truck, truck-tractor, trailer, semi-trailer,motor bus, house trailer,orany other vehiclesubject to the vehicle registration license tax of the StateofLouisiana, shallbecollected as provided in this subsection.

(1) The Director shall enter into an agreement by which the tax herein leviedonany such vehicle shall be paid to the Vehicle Commissioner of the StateofLouisiana at the timeofapplication for acertificate of title or vehicle registrationlicense. The sales tax levied by Section 2hereof on any such vehicles shall be due at the timeregistrationorany transfer of registration is required by the vehicle registration license tax law (R.S. 47:451., et seq.). The use tax levied by Section 2hereof on the use of any such vehicle shall be due at the timethe first registration in this state is required by the vehicle registration license tax law (R.S. 47:451., et seq.).

(2) Each vendor of avehicle covered by the provisions hereof shall furnish to the purchaser at the timeofsale aswornstatement showing the serial number,motor number type, year and model of the vehicle sold; the total sales price, any allowances for,and adescription of, any vehicle taken in trade, and the total cash difference paid, or to be paid by the purchaser between the vehicles purchased and traded in and the sales or use tax to be paid, along with such other information as the Vehicle Commissioner may,byregulation, require. Alllabor,parts, accessories and other equipment which areattached to the vehicle at the timeofsale, andwhich areincluded in the sale price, aretobeconsidered apart of the vehicle.

(3) It is notthe intention of this subsection to grant an exemptionfrom the tax levied by this ordinance to any sale, use, item or transactionwhich has heretoforebeen taxable, and this subsection is nottobeconstrued as so doing. It is the intentionofthis subsection to transfer the collection of the sales and use tax on vehicles from the vendor to the Vehicle Commissioner and to provide amethod of collection of the taxdirectly from the vendee or user by the Vehicle Commissioner,asauthorized in the case of state sales and use taxes by the provisions of Act 182 of 1962.

(4) The Director is further authorized to promulgate such rules and regulations as may be necessary to carry out the terms and conditions of any agreement entered into with the Vehicle Commissioner for the purposes hereof.

d. Auctioneers shall be responsiblefor the collection of all taxes on retail sales by them and shallreport and remitsuch taxes as provided in this ordinance.

Section7.COLLECTION OF TAXBYDEALER

a. (1) The tax herein levied shall be collected by the dealer from. the purchaser or consumer,except forthe collection of taxonthe lease or rental of property for use offshoreasotherwise provided in SectionId(5) hereof. The dealer shall have the same right in respect to collecting the tax from the purchaser,orinrespect to nonpayment of the tax by the purchaser,asifthe tax wereapart of the purchase price of the property or charges for services, and payable at the timeofthe sale; however,the taxing jurisdictionshall be joined as aparty in any action or proceeding brought by the dealer to collect the tax

(2) Every dealer located outside the taxing jurisdiction malting sales of tangiblepersonal property for distribution, storage, use or other consumption in this taxing jurisdiction, shall at the timeofmaking sales, collect the tax imposed by this ordinance from the purchaser

(3) Wherethe purchaser has failed to pay and adealer has failed to collect atax upon asale as imposed by this ordinance, then in addition to all other rights, obligations and remedies provided, such tax shall be payable by the purchaser directly to the taxing jurisdiction, and it shall be theduty of the purchaser to file areturnthereof with the Director and to pay the tax imposed thereon to the taxing jurisdictionwithin fifteen (15) days after such sale was made or rendered.

b. (1) The dealership, as far as practicable, add the exact amount of the tax imposed under this ordinance, or the average equivalent thereof,in conformity with the rules and regulations to be issuedbythe Director to the sales price or charge, and when added, such tax shall constitute apart of such price or charge, and shall be adebt from the purchaser or consumer to the dealer,until paid, and shall be recoverable at lawinthe same manner as other debts. Any dealer who shall neglect, fail or refuse to collect the tax herein provided upon any,every and all retail sales made by him or his agent or employee, which is subject to the tax imposed in this ordinance, shallbeliable for, and pay the tax himself.

(2) Wherethe tax collected forany period is morethan the total amount of sales taxes imposed in the taxing jurisdiction, the total collected must be paid over to the taxing jurisdiction, less the commission to be allowed the dealer as hereinafter set forth.

c. Aperson engaged in any business taxableunder this ordinance shall not advertise or hold out to the public in any manner,directly or indirectly, that he will absorb all or any part of the tax,orthat he will relieve the purchaser from the payment of all or any part of

Section8.CERTIFICATE OF AUTHORITY

a.

a. In ordertoprevent the illegalimportation of tangible personal property whichissubject to the taxinto the taxing jurisdiction andtostrengthen andmake moreeffective the mannerand method of enforcing payment of the taximposedbythis ordinance, the Director is hereby authorized

authorized andgrantedtothe taxing jurisdiction. Section 10. RETURNSAND PAYMENTS OF TAX: DELINQUENT INTEREST PENALTY.ATTORNEY FEES: VENDORS’ COMPENSATION

a. The taxeslevied hereundershall be due andpayableonthe first day of the month next following the month in whichthis ordinancetakes effect.For the purpose of ascertaining the amount of taxpayable underthis ordinance, it shall be the duty of alldealers, on or beforethe twentieth (20th) day of the month following the month in whichthis tax shall become effective,totransmit to the taxing jurisdiction, upon forms prescribed, prepared andfurnishedbythe Director,returns showing the gross salesorpurchases arising from allsales or purchases taxable underthis ordinanceduring the preceding calendar month, or during the part of the preceding calendar month, running from the effective date of this ordinancetothe endofsuchmonth. Thereafter, like returns shall be prepared andtransmitted to said Director by alldealers on or beforethe twentieth (20th) day of each month for the preceding calendar month. Suchreturns shall show furtherinformation as the Director mayrequireto enablehim to correctly compute andcollect the taxhereinlevied. Such returns shall be signed by the dealer filing the same andhis signature thereon shall constitute awarranty on the part of the dealer thathehas read andexaminedthe returns andthattothe best of his knowledge and belief, the same aretrue, correct andcomplete.Every dealer,atthe time of making the returnrequired hereundershall compute andremit to the taxing jurisdiction the requiredtax due for the preceding calendar month.

b. The Director mayagree with adealer to allow for quarterly reporting and remitting of the taxes underthe sales anduse taxordinancewhensuch taxes amount to $50 or less per month.

c. The Director mayagree with adealer to allow for the collection of sales taxes by the dealer from his particular independent agents, such taxtobe remittedtothe Director

d. The Director mayagree with certaindealers or purchasers to accept their sales anduse taxreturns andremittances on an irregularbasis, when past returns andknowledge of common business practiceindicatetothe Director thatthe only taxliability is as aresult of infrequenttransactions upon whichsales or use taxisdue

e. For the purpose of compensatingthe dealer in accounting for and remitting the taxlevied by this ordinance, each dealer shall be allowedone (1%) percentofthe amount of taxdue andaccountedfor andremittedto the taxing jurisdiction in the formofadeduction in submitting his report andpaying the amount due by him, provided the amount due wasnot delinquent at the time of payment.

f. At the time of transmittingthe returnrequired hereundertothe Director the dealer shall remit to the taxing jurisdiction therewith the amount of the taxdue underthe applicable provisions of this ordinance, andfailure to so remit suchtax shall cause the taxtobecome delinquent

g. (1)Ifthe amount of taxdue by the dealer is not paid on or beforethe twentieth (20th) day of the month next following the month for which the taxisdue,there shall be collected with said tax, interest upon said unpaid amount at the rate of one andone-quarter (1-1/4%) percentper month, or fractionalpart thereof. In addition there shall be collected a penalty equivalent to five (5%) percentper month, or fraction thereof, not to exceed twenty-five (25%) percentinaggregate, of the taxdue,when such taxisnot paid on or beforethe twentieth (20th) day of the month next following the month for whichthe taxisdue.Both interest andpenalty will be computedfromthe first day of the month next following the month for whichthe taxisdue.Inthe eventofsuit, attorney’sfees will be charged the dealer at the rate of ten(10%) percentonthe aggregateoftax, interest andpenalty.All interest andpenaltiesdue for subsequentmonths will be assessed anddue as of the first day of each succeeding month. The Parish Attorneyisauthorized to employ private counseltoassist in the collection of anysales anduse taxes, penalties or interest due underthis ordinance, or to representhim in anyproceeding underthis ordinance.

(2)All taxes, interest andpenaltiesimposedunderthis ordinanceshall be paid to the taxing jurisdiction in the formofremittancerequired by the Director

(3)All penalties andinterest imposedbythis ordinanceshall be payable to andrecoverable by the taxing jurisdiction ill the same manner as if theywerepart of the taximposed. If the failuretopay anysuchtax whendue is explainedtothe satisfaction of the Director,hemay remit or waive payment of the whole,orany part, of anypenalty,and mayremit andwaive payment of anyinterest chargedinexcess of the rate of one andone-quarter (1-1/4%) percentper month.

h. For the purpose of collecting andremitting to the taxing jurisdiction the taximposedbythis ordinance, the dealer is hereby declared to be the agentofthe taxing jurisdiction.

i. Anything to the contrary in this ordinance notwithstanding, rentalpurchase agreements, as defined in Louisiana Act204 of 1991, shall be deemed to be sales andthe taxdue on suchtransactions shallbepayable in equal monthly installments overthe entireterm of the rental-purchase agreement, rather thanatits inception.

j. However,a person who leases or rents tangible personal property to customers who provide information to such person thattheywill use the property only offshorebeyond the territorial limits of the state shall not be includedinthe term “dealer” for purposes of the collection of the rental or lease taximposedbythis ordinanceonsuchlease or rentalcontracts. For purposes of this subparagraph,“use”meansthe operational or functionaluse of the property andnot otheruses relatedtoits possession such as transportation, maintenance, andrepair. It is the intention of this subparagraph thatthe customers of such persons shall remit anytax due on the lease or rentalofsuchproperty directly to the Taxing Jurisdiction.

of credit. These records shall include the name and address of the purchaser the date of the purchase, the article purchased, and the price at which the article is sold to the purchaser.These recordsshall be kept until the taxes to which they relate have prescribed and shall be open to examination by the Director at all reasonable hours.

c. For the purpose of enforcing the collection of the tax levied by this ordinance, the Director is hereby specifically authorized and empowered to examine, at all reasonable hours, the books, recordsand other documents of all transportation companies, agencies or firms operating in the taxing jurisdiction, whether said companies, agencies or firms conduct their business by truck, rail, water,airplane, or otherwise, in order to determine what dealers, as provided in this ordinance, areimporting or areotherwise shipping articles of tangible personal property which are liable for said tax. In the event said transportation company,agency or firm shall refuse to permit such examinationof its books, recordsand other documents by the Director,asaforesaid, theDirector may proceed by rule, in term time or in chambers, in any court of competent jurisdiction and requiresaid transportation company,agency or firm to show cause why the Director should not be permitted to examine its books, records or otherdocuments, and in casesaid rule be made absolute, the same shall be considered ajudgment of the court and every violation of the judgment as acontempt thereof and punished according to law

Section 12. DIRECTOR’S AUTHORITY TO EXAMINE AND AUDIT

a. For the purpose of administering this ordinance, the Director may make or cause to be made an examination or investigation of the place of business, if any,the tangible personal property, and the books, records papers, vouchers, accounts, and documents of any dealer.Itshall be the duty of every dealer and every director,official, agent or employee of every dealer,toexhibit to theDirector the tangible personal property and all of the books, records, papers, vouchers, accounts, and documents of the dealer and to facilitate any such examination or investigation, as far as it may be in his or their power so to do.

b. It shall be lawful for the Director to receive the written oath of any person signing any application, deposition, statement or report required by the Director,inthe administration of this ordinance.

c. The Director may conduct hearings and have administered and examined under oath any dealer and the directors, officers, agents and employees of any dealer,and anyother witnesses relative to the business of such dealer in respect to any matter incident to the administration of this ordinance. Such examinations or hearings shall be at atime convenient to the dealer within fourteen (14) days after requested by the Director in writing.

Section 13. DIRECTOR’S AUTHORITYTODETERMINE THE TAX

a. (1) After areport or returnis filed under the provisions of the ordinance, the Director shall cause to be made such further audit or investigation as he may deem necessary,and if therefrom he shall determine that thereisa deficiency with respect to the payment ofany tax due hereunder,heshall assess the .additional amount of tax and any penalties and interest due. The assessment so made shall be considered prima facie correct and the burden shall be on the dealer to show the contrary

(2) In the event any dealer fails to make areport and pay the tax as provided by this ordinance, or in case the dealer makes agrossly incorrect report or areport that is false or fraudulent, it shall be the duty of the Director to make an estimate for the taxable period of the retail sales, or sales of services, of such dealer,orofthe gross proceeds from rentals or leases of tangible personal property by the dealer,and an estimate of the cost price of all articles of tangible personal property imported by the dealer for use or consumption or distribution or storage, to be used or consumed in the taxing jurisdiction, and assess and collect the tax and interest, plus penalty,ifsuch have accrued, on the basis of such assessment, which shall be considered prima facie correct, and the burden to show the contrary shall rest upon the dealer b. In the event the dealer has imported the tangible personal property and he fails to produce an invoice showing the cost price of the articles which aresubject to tax, or the invoice does not reflectthe true or actual cost price, the Director shall ascertain, in any manner feasible, the true cost price and assess and collect the tax with interest, plus penalties, if such have accrued, on the true cost price as assessed by him. The assessment so made shall be considered prima facie correct,and the burden shall be on the dealer to show the contrary

c. In the case of the lease or rental of tangible personal property,ifthe consideration given or reported by the dealer does not, in the judgment of the Director,represent the true or actual consideration, then the Director may fixthe same and collect the tax thereon for the taxing jurisdiction in the same manner as above provided, with interest, plus penalties, if such have accrued.

d. All taxes, penalties and interest assessed pursuant to the provisions of this ordinance shall be paid within thirty (30) days after notice and demand shall have been mailed to the dealer liable thereforebythe taxing jurisdiction.

e. If taxes, penalties and interest assessed shall not be paid within thirty (30) days, thereshall be added to the amount assessed, in addition to interest as hereinabove provided, and any other penalties provided by this ordinance, asum equivalent to five (5%) percent of the tax. Section 14. PROCEEDINGS TO COMPELACTION

a. If any dealer subject to make and file areturnrequired by any provision of this ordinance fails to render such returnwithin the time required, or renders areturnwhich is false or fraudulent in that it containsstatements which differ from the true gross sales, purchases, leases or rentals, or other transactions taxable under this ordinance, or otherwise fails to comply with the provisions of this ordinance, for the taxable period for which said returnisdue, the Director shall give such dealer fifteen (15) days notice, in writing, requiring such dealer to appear before him with such books, records and papers as he may require, relating to the business of such dealer for such taxable period. The Director may requiresuch dealer,or the agents or employees of such dealer,togive testimonyorto answer interrogatories, under oath administered by the Director respecting the sale at retail, the use, or consumption, or distribution, or storage for use or consumption, in the taxing jurisdiction, or lease or rental of tangible personal property,orother transactions subject to tax, or the failureto make report thereof, as provided in this ordinance.

b. If any dealer fails to make any such return, or refuses to permitan examination of his books, records or papers, or to appear and answer questions within the scope of such investigationrelating to the sale, use, consumption, distribution, storage, lease or rental of tangible personal property,orsale of services, the Director may apply to any court of competent jurisdiction for an order requiring such dealer to make such return, or requiring the dealer or his agents or employees to appear and answer any such questions or permit such examination, and the court or any judge thereof shall thereupon issue an order,upon such reasonable notice as shall be prescribed therein,to be served upon said dealer or the agents or employees of such dealer,directing him to so appear and testify and to produce such books, records and papers as may be required.

c. Any person failing to comply with any such order shall be guilty of contempt and shall be punished as provided by law in cases of contempt.

Section 15. JEOPARDY ASSESSMENT

a. If the Director finds that ataxpayer designs quickly to depart from the taxing jurisdiction, or to remove therefrom any property subject to any tax or to any lien for atax, or to discontinue business, or to do any otheract tending to prejudice or render wholly or

assessment has been made, and without any notice, proceed to distrain as is hereinafter provided any property belonging to the taxpayer.This type of assessment may be made whenever atax becomes due under the provisions of this ordinance, regardless of whether it is then payable or not.

b. As soon as is feasible after such assessment, and not later than two calendar days thereafter,the Director shall send by registered or certified mail anotice to the taxpayer against whom the assessment lies, at the address given in the last report filedbysaid taxpayer,orifnosuch report has been filed, to any such address as may be obtainable. Such notice shall inform the taxpayer of the assessment, its basis, and jeopardous nature; make demand forimmediatepayment thereof;and give notice that any propertydistrained or to be distrained will be subject to sale as hereinafter provided to satisfy the assessment.

c. The taxpayer against whom the assessment lies can stay distraint of his property,orsale of his property already distrained, as the case may be, only by the immediatepayment of the assessment or by posting with the Director asurety bond for twice the amount of such assessment, or of alower amount acceptabletothe Director,with such sureties as the Director deems necessary.The taxpayer shallhave sixty (60) calendar days from the date of payment, or the date of posting bond, to appeal to the courts as provided in Section19hereof fora redetermination of the assessment. During this period, the Director shall hold any payment made manescrow account. If the taxpayer does not appeal, the Director shall immediatelycredit such payment to tax collections or proceed to collect from sureties, if any weregiven. In the event of an appeal, such payment or demand for payment from sureties given shall be held in abeyance pending the redetermination or affirmation of the assessment by the court which reviews the matter.Finalpayment,orcollectionfromsureties, will be for the amount of the affirmed or redetermined assessment.

Section16. DISTRAINT PROCEDURE

a. If any dealer against whom taxes have been assessed under the provisions of this ordinance shallrefuse or neglect to pay such taxes within the timeprescribed in this ordinance, it shall be lawful for the Director to enforce collection of such taxes, together with such interest and other additional amounts as areadded by law,bydistraint and sale of any property or rights to property belonging to the delinquent dealer

b. Wherever the words “distraint” or “distrain” areused in this ordinance, they shall be deemed to mean the right to levy uponand seize and sell, or the levying upon, or seizing or selling, of any property or rights to property of the delinquent dealer by the officer charged with the enforcement of collection of the taxfor the purposes of satisfying any tax,interest or penalties due under the provisions of this ordinance.

c. Whenever the Director shall distrainany property of ataxpayer or dealer he shall cause to be made alist of the property or effects distrained, a copy of which, signed by the Director shall be sent by certified mail to the taxpayer, dealer or retailer at hislast known address or business address or served on him in person. Thislist shall be accompanied by anoteof the sum demanded and anotice of the timeand place wherethe property will be sold, if such asale is necessary.Thereafter,the Director shall cause anotice to be published in the official journal of the taxing jurisdiction wherein distraint is made, specifying the property distrained, and the timeand place of sale. The sale shall be held not less than fifteen (15)

calendar days from the date of the notice mailed or served on the taxpayer or dealer or the date of publication in the official journal, whichever is later.The Director may postpone such sale from timetotime, if he deems advisable, but not fora timetoexceed thirty (30) calendar days in all. If the sale is continued it shall be readvertised.

d. Any person in possession of property or rights to property subject to distraint upon which alevy has been made shall, upon demand by the Director,surrender such property or rights to the Director unless such property or rights, at the timeofsuch and, subject to an attachment or execution under any Judicial process. Any person falling or refusing to surrender any such property or rights shall be liable to the taxing jurisdiction in asum equal to the value of the property or rights not so surrendered, but not exceeding the amount of the taxes, penalties, and interest and other costsand charges which aredue.

e. The Director shall sell at public auctions for cash to the lightest bidder so much of the property distrained by him as may be sufficient to satisfy the tax,penalties, interest and costsdue. He shall give the purchaser a certificate of sale which will be prima facie evidence of the right of the Director to make the sale and conclusive evidence of the regularity of his proceedings in making the sale, and which will transfer to the purchaser all rights, title and interest of the taxpayer or dealer in the property sold. f. Out of the proceeds of the sale, the Director shall first pay all costs of the sale and then applysomuch of the balance of the proceeds as may be necessary to pay the assessment. Any balance beyond this shall be paid to the taxpayer,dealer or retailer

Section17. SUMMARY PROCEEDINGS

In addition to any other procedureprovided in this ordinance or elsewhereinthe laws of this city,parish and state and for the purpose of facilitating and expediting the determination and trial of allclaimsfor taxes, penalties, interest,attorney fees or other costs and charges arising under this ordinance, thereishereby provided asummary proceeding for the hearing and determination of all claims by or on behalf of the taxing jurisdiction, or by or on behalf of the Director,for taxes, penalties, interest, attorney fees, costs or other charges due thereon, by preference in all courts, all as follows:

a. Allsuch proceedings, whether original or by intervention or third opposition, or otherwise, brought by or on behalfofthe taxing jurisdiction, or by or on behalf of the Director,for the determination or collection of any tax,interest,penalty,attorney fees, costs or other charge, claimed to be due under any provision of this ordinance, shall be summary and shall always be tried or heardbypreference, in all courts,original or appellate whether in or out of term time, and either in open court or chambers, at such timeasmay be fixed by the court, which shall be not less than two (2) normorethan ten (10) days after notice to the defendant or opposing party

b. Alldefenses, whether by exception or to the merits, made or intended to be made to any such claim, must be presented at one timeand filed in the court of original jurisdiction priortothe time fixed forthe hearing, and no court shall consider any defense unless so presented and filed. This provision shall be construed to deny to any court the right to extend the timefor pleading defenses aridnocontinuance shall be granted by any court to any defendant except forlegal grounds set forth in Article 1602 of the Louisiana Code of Civil Procedure.

c. Allmatters involving any such claim shall be decided within fortyeight (48) hours after Isubmission, whether in term time or in vacation, and whether in the court of first instance or in an appellatecourt and all judgmentssustaining any such claim shall be rendered and signed the same day and shall become final and executory on the fifth (5th) calendar day after rendition. No new trial, rehearing or devolutive appeal shall be allowed. Suspensive appeals may be granted but must be perfected within five (5) calendar days from the rendition of the judgment by giving of bond, with good and solvent security, in asum doublethat of the total amount of the judgment,including costs. Such appeals, whether to a court of appealsortothe Supreme Court, shall be made returnable in not morethan fifteen (15) calendar days from the rendition of the judgment.

d. Whenever the pleadings filedonbehalf of the taxing jurisdiction, or on behalf of the Director,shall be accompanied by an affidavit of the Director or of the counselor attorney filing the same, that the facts as alleged are true to the best of the affiant’sknowledge or belief, all of the facts alleged in said pleadings shall be accepted as prima facie true and as constituting aprima facie case, and the burden of proof to establish anything to the contrary shall rest wholly on the defendant or opposing party

e. The City Police forthe City of Baker and the Sherifffor the Parish of East Baton Rouge shall enforce injunctions prohibiting the further pursuit of business when avalid injunctionand Judgment has been obtained from acourt of competent Jurisdiction involving delinquent sales and use tax under the provision of this ordinance until such timeasthe delinquent tax, interest,penalties and costshave been paid by the dealer retailer f. Failuretopay any tax due, as provided in this ordinance, shallipso facto, without demand or putting in default, cause said tax, interest,penalties and costs to become immediately delinquent, and the taxing jurisdiction is hereby vested with authority,onmotionina court of competent jurisdiction, to take arule on the dealer to show cause in not less than two (2) or morethan ten (10) days, exclusive of holidays, after the service thereof,which may be tried out of term and in chambers, and shall always be tried by preference, why the dealer should not be ordered to cease from further pursuit of business as adealer and in case the rule is made absolute, the order thereon rendered shall be considered ajudgment in favor of the taxing jurisdiction, prohibiting such dealer from the further pursuit of business until such timeashehas paid the delinquent tax interest,penalties and every violation of the injunctionshall be considered as acontempt

consumptioninthe taxing jurisdiction, or leased or

rentedwithin the taxing jurisdiction, andissubject to the taxhereinlevied; however,suchpresumption shall be prima facieonly,and subject to proof furnishedtothe Director

Section 18. DEALER’S RIGHTTOAHEARING

If anydealer shall be aggrievedbyany findings or assessment of the Director,hemay,within thirty (30) days of the receipt of noticeofthe assessment or finding, file aprotest with the Director in writing, signed by himself or his duly authorized agent, whichshall be underoathand shall set forth the reasontherefore, andmay request ahearing. Thereafter, the Director shall grant ahearing to said dealer,ifahearing hasbeen requested, andmay make anyorder confirming, modifying or vacating anysuch finding or assessment.The filing of anysuchprotest shall not abateany penalty for nonpayment, nor shall it stay the rightofthe taxing jurisdiction to collect the taxinany mannerhereinprovided. Appealsfrom the decision of the Director shall be directed to anystate,city or federal courtofcompetent jurisdiction, as provided for in Section 19b hereof.

Section 19. LEGAL REMEDIES FOR DISPUTE SETTLEMENT

a. (1)A rightofaction is hereby created to affordaremedy at lawfor anydealer aggrievedbyany provisions of this ordinance. In the case of such dealer’sresisting the payment of anyamount found due, or the enforcementofany provisions of this ordinanceinrelation thereto, such dealer shall pay underprotest the amount found due by the Director,and shall give the Director notice, at the time,ofhis intention to file suit for the recovery of the same. Upon receipt of such notice, the amount so paid shall be segregated andheldbythe Director for aperiod of thirty (30) days. If suit is filedwithin such time for recovery of the amount prod, such funds so segregated shall be furtherheldinpending the outcome of the suit. If the dealer prevails, the Director shall refund the amount to the claimant with interest at the rate providedinRS. 33:2718, covering the period from the date the funds were received by the taxing jurisdiction to the date of refund.

(2)The

(b) For thatportion of the judgment awarded to the taxpayer,the taxing jurisdiction shall owe interest at the rate specified in this ordinance from the date taxes were paid underprotest until the date of transferto the taxpayer by the Director

b. This section shall affordalegal remedy andright of action in anystate city or federal courthaving jurisdiction of the parties andsubject matter for afull andcomplete adjudication of anyand allquestions arising in the enforcementofthis ordinanceastothe legality of anytax accrued or accruing or the method of enforcementthereof. In such actions, service shall be upon the Mayor

c. This section shall be construedtoprovide alegal remedy in the state city or federal courts, by action of law, in case such taxes or their collection areclaimedtobeanunlawful burden upon interstate commerce, in violation of anyAct of Congress or the UnitedStatesConstitution, or the Constitution of the State of Louisiana,orinfederal jurisprudence; however,upon request of the dealer andupon proper showing by such dealer thatthe principle of lawinvolvedinanadditional assessment is already pending beforethe courts for judicialdetermination, the dealer, upon agreementtoabide by the decision of the;courts, maypay the additionalassessment underprotest, but need not file an additional suit. In such cases,the taxsopaidunderprotest shall be segregated andheld by the Director until the question of lawinvolvedhas been determined by the courts andshall thenbedisposedofastherein provided.

Section 20. PERSONAL LIABILITY OF DEALER

The liability of anypersonordealer arising from anytax, interest andpenalty from the time theyare due shall be apersonaldebt of such person or dealer to the taxing jurisdiction, recoverable in anycourt of competent jurisdiction in an action at lawbythe taxing jurisdiction. Such debts, whethersuedupon or not, shall be alienonall the property of such delinquentpersonordealer,except as against an innocentpurchaser for value without noticeinthe actualcourse of business, andshall have preference in anydistribution of the assetsofthe person or dealer, whether in bankruptcy,insolvency, or otherwise.The proceeds of anyjudgment or order obtained here undershall be paid to the taxing jurisdiction.

Section 21. OFFICER AND DIRECTOR LIABILITY

a. Notwithstanding anyotherprovision of lawtothe contrary,ifany corporation fails to file returns or to remit the salesand use taxes collected from purchasers or consumers, the Director is authorized, as an alternative meansofenforcing collection, to hold those officers or directors having direct control or supervision of suchtaxes or charged with the responsibility of filing such returns andremitting such taxes and who willfully fail to remit or account for such taxes withheld or collected, personally liable for the totalamount of suchtaxes withheld or collected, andnot accountedfor or not remitted, togetherwith anyinterest, penalties, andfees accruing thereon. Collection of the totalamount due may be made by anyone or anycombination of suchofficers or directors who willfully fail to remit or account for such taxes withheld or collected, by use of anyofthe alternative remediesfor the collection of taxes. b. Acorporation by resolution of the boardofdirectors maydesignate an officer or director,having direct control or supervision of suchtaxes or chargedwith the responsibility of filing such returns andremitting such taxes, andsuchresolution shall be filedwith the Director Section 22. SUCCESSOR LIABILITY

a. If anydealer liable for anytax, interest or penalty hereundershall sell out his business or stock of goods, or shall quit the business, he shall make a finalreturnand payment within fifteen (15) days afterthe date of selling or quitting business. His successor,successorsorassigns, if any, shall withhold sufficientofthe purchase money to cover the amount of such taxes, interest andpenaltiesdue andunpaid until such time as the formerownershall produce areceipt from the Director,showing thatthey have been paid, or acert ficatestating thatnotaxes,interest or penalties aredue.Ifthe purchaser of abusiness or stock of goods fail to withhold purchase moneyasabove provided, he shall be personally liable for the payment of the taxes, interest andpenaltiesaccrued andunpaid on account of the operation of the business by anyformerowner, owners or assignors.

b. In the case of adealer who hasquit abusiness, andwho subsequently opens anothersimilarbusiness underthe same ownership, whetherthat ownership is individual, partnership, corporation,orother, thatdealer shall be liable for anytax, interest, or penalty owed by the originalbusiness.

Section 23. THIRD PARTYLIABILITY

In the eventthatany dealer is delinquentinthe payment of the tax herein provided for,the Director maygive noticeofthe amount of such delinquency by registeredmailtoall persons having in their possession or undertheir control, anycredits or other personal property belonging to such dealer or owing anydebtstosuchdealer at the time of receipt by themofsuchnotice, andthereafter, anypersonsonotified shall neither transfernor make anyotherdisposition of suchcredits, eitherpersonal property or debts, until the Director shall have consentedtoatransferor disposition, or until thirty (30) days shall have elapsed from andafterthe receipt of such notice. All persons so notified must, within five (5)days afterreceipt of such notice, advise the Director of anyand allsuchcredits, other personal property,ordebtsintheir possession,undertheir control, or owing by them.

Section 21. CORPORATEACTIONS

No corporation organized underthe laws of the state shall hereafter be dissolved, or effect amerger, reorganization or consolidation under anylaw of the state by the action of the stockholders, or by the decree of anycourt until alltaxes,fees, penalties andinterest imposedonthe corporation in accordance with the provisions of this ordinanceshall have been paid in full. No foreign corporation whichhas obtainedauthority from this state to transact business in the taxing jurisdiction maysurrender such authority andwithdrawfromthis state until alltaxes,fees, penalties, interest andothercharges imposedupon said corporation in accordance with the provisions of this ordinanceshall have been fully paid.

Section 25. RULES. REGULATIONS. AND TAXFORMS

a. The Director shall have the power to make andpublish reasonable rules andregulations, not inconsistent with this ordinanceorthe laws andthe Constitution of this state or of the UnitedStatesfor the enforcementof the provisions of this ordinanceand the collection of the revenues and

b.

NOTICE REQUIREMENTS Any notice required to be given by the Director pursuant to this ordinance may be given by personal serviceonthe dealer for whom it is intended, or be mailed to the dealer for whom it is intended, addressed to such dealer at the address given in the last report filed by him pursuant to the provisions of this ordinance; or if no report has been filed, then to such address as may be obtainable. The mailing of such notice shall be presumptive evidence of its receipt by the dealer to whom it is addressed.

Section 27. SECURITY TAXDEPOSIT

a. The Director may requirea bond or other security for the payment of any taxes, fees, interest, or penalties whereany of the following conditions apply:

(1) The taxpayer is three (3) months or moredelinquent in reporting or remitting due taxes, penalties or interest.

(2) Anew owner has purchased abusiness which, at the time of the sale, is ‘1 delinquent in remitting taxes, penalties or interest.

(3) The dealer is an itinerant vendor,which includes sellers at flea markets, sellers by the roadside, or any other peddler not having a fixed place of business.

b. The requirement of asecurity tax deposit shall be satisfied by payment in the form of cash, certified check, cashier check, or money order.

c. The security tax deposit shall be an estimate of three (3) months tax, penalty, andinterest. The estimate shall be based on the average of the past twelve (12) months remittancesoftax, penalty and interest or knowledge of finances of related businesses or other relevant information. Additional three (3) month deposits, up to amaximum of twelve (12) months, for accounts that have been delinquent at least three (3) months each year for the previous three (3) years, may be required.

d. All delinquent sales and use tax accounts shall be reviewed periodically, and tax deposits shall be applied to delinquent tax accounts. Taxpayers will be notified when taxdeposits areapplied and shall then be required to provide additional security tax deposits to replace the amount applied to thedelinquent tax account.

e. The Director shall retain this security tax. deposit until such time as the delinquent taxpayer has remained current in reporting and remitting sales and use taxes for aperiod of twelve (12) consecutive months or until such time as the business has ceased its operation in the taxing jurisdiction.

Section 28. DIRECTOR’S RECORDS

a. The Director shall keep arecordofall of the official acts, and shall preserve copies of all rules, decisions and orders made by him. Copies of such rules, decisions, orders, and of any paper or papers filed in any office maintained by him in the administration of this ordinance may be authenticated under his official signature, and when so authenticated shall be evidence in all courts of the state of the same weight and forceasthe original thereof. For authenticating any such copy,he shall be paid afee of one ($1.00) dollar,which shall be deposited in the City Parish General Fund.

b. All returns or reports filed with the taxing jurisdiction pursuant to the provisions of this ordinance shall be preserved for three (3) years and thereafter may be destroyed by order of the Director.

Section 29. AUTHORITY TO HIRE EXPERTS

The Director may,onbehalf of thetaxing jurisdiction, contract with and hireexpert consultants, for the purpose of evaluating and appraising equipment and machinery and related work necessary in connection with sales and use tax audits by the Finance Department. Any such contracts of employment shall be subject to the approval of the Baker Council.

Section 30. AUTHORITY FORINSTALLMENT AGREEMENTS

TheDirector may enter into aformalinstallment payment agreement with ataxpayer for thecollection of past due tax, penalty and interest, when in his opinion it is in the best interest of the taxing jurisdiction to do so.

Section 31. CLAIMS FOR REFUND

a. In the event purchases arereturned to the dealer by the purchaser or consumerafter the tax imposed by this ordinance has been collected or charged to the account of the consumer or user,the dealer shall be entitledto reimbursement of the amount of tax so collected or charged by him in the manner prescribed by the Director,and in case the tax has not been remitted by the dealer to the taxing jurisdiction, the dealer may deduct the same in submitting his return. Upon receipt of asworn statement of the dealer as to the gross amount of such refundsduring the period covered by such swornstatement, which period shall not be longer than ninety (90) days, the taxing jurisdiction, through the Director,shall issue to the dealer an official credit memorandum equal to the net amount remitted by the dealer for such tax collected. Such memorandum shall be accepted by the taxing jurisdiction at full face value from the dealer to whom it is issued in the remittance for subsequent taxes accrued under the provisions of this ordinance.

b. If the dealer has made an overpayment of his taxes, he may at any time within three (3) years from December 31 of the year in which the tax became due or within one (1) year from the date the tax was paid, whichever is later,onany original or additional tax assessed against him, file with the Director aclaim under oath for refund,insuchformasthe Director may prescribe, stating the grounds thereof; however,noclaim for refund shall be required or permitted to be filed with respect to atax paid, after protest has been filed with the Director, as hereinbeforeprovided, or after proceedings on appeal have been finally determined. For the purpose of this section, “overpayment” means apayment of tax, penalty or interest when none was due, or the excess of the amount of tax, penalty or interest paid over the amount due. The Director is authorized to deduct travel expenses associated with conducting refund audits.

c. If upon examination of such claim for refund,itshall be determined by the Director that therehas been an overpayment of tax, the amount of such overpayment shall be credited against any liability of any dealer under this ordinance, and if therebenosuch liability the dealer shall be entitled to arefund of the tax so overpaid. If the Director shall reject the claim for refund as awhole or in part, he shall make an order accordingly and serve written notice upon such dealer.Adealer may appeal any such rejection as provided in Section 19 hereof, provided said appeal is taken within thirty (30) days from the date of such notice.

d. Wherenoquestion of fact or law is involved, and it appears from the records of the taxing jurisdiction that any monies have been erroneously or illegally collected from

f.

(2) The

(3) The prescriptiononsuch refund

begin to run from the date of signatureonthe federal income tax returncharging offsuch debt.

(4) Whenever the balance of an account that had been determined to be worthless and sales tax refunded is recovered at alater date, the payment shall be reported as anew sale in the monthrecovered for sales tax purposes.

(5) The provisions of this Sectionshall apply to debts that areincurred on or after September 3, 1989.

g. Claimsfor creditorrefunds as mentioned herein without Council approval will be limited to $10,000.

h. Interest shall be allowed on such refunds or credits as provided by R.S. 33:2718.

Section32. CRIMINALPENALTIES

a. Whoever shall violate the provisions of this ordinance shallbeguilty of amisdemeanor and upon conviction shall be punished by a fine of not more than Five Hundred and No/100 ($500) Dollars or imprisonment in jail fornot morethan sixty (60) days, or both such fine and imprisonment, in the discretion of the court.

b. The following specificoffenses shall be punishableasset out in Subsection a. above:

(1) Any person who, as apurchaser,isobligated to report and pay the tax imposed upon any purchase made by him under the foregoing circumstances of Section7aofthis ordinance, and who fails, neglects and refuses to file areturnthereof with the Director and pay the tax imposed thereon, within the timestated, as required by this ordinance, after such sale is made, shallbeguilty of amisdemeanor;

(2) Any dealer who shall fail, neglect or refuse to collect the tax as provided in Section7aofthis ordinance, whether by himself or through his agents or employees, shall, in addition to the penalty of being liable for paying the tax himself, be guilty of amisdemeanor

(3) Any person who violates Section7cofthis ordinance with respect to advertising shall be guilty of amisdemeanor

(4) Any dealer who shall violate any of the provisions of Section22and Section23ofthis ordinance shall be guilty of amisdemeanor

(5) Any dealer subject to the provisions of this ordinance who upon failing or refusing to furnish any returnherein requiredtobemade, or failing or refusing to furnish asupplemental returnorother data required by the Director shall be guilty of amisdemeanor

(6) Any dealer required to make, render,signorverify any returnas aforesaid in the provisions of this ordinance and who makes afalse or fraudulent return, with intent to evade the tax hereby levied shall be guilty of amisdemeanor

(7) The president,executive officers, managers and directors of any corporation who shall violate any provision of this ordinance with the intent to evade the tax levied under this ordinance shallbeguilty of a misdemeanor. Such convictionshall in no way prevent other action against the corporation for the recovery of the tax,interest and penalties that may be due.

(8) Any dealer who imports or ships by truck, automobile,orother means of transportation other than common carrierand who violates Section9a, b, or cofthis ordinance shall be guilty of amisdemeanor,and each such importation or shipment shall constitute aseparate offense.

(9) The failureofany dealer,wholesaler,jobber,transportation company,agency or firminthe taxing jurisdiction to keep, preserve, and allow inspection of the !records required in Section11and Section12 of this ordinance, shallbedeemed amisdemeanor; the failure to keep such records foreach and every tax reporting period as required by this ordinance shall constitute aseparate offense.

Section33. SEVERABILITY

If any section,subsection, sentence, clause or phrase of this ordinance be held invalid, such decision shall not affect the validity of the remaining portions of this ordinance. The Baker Council hereby declares that it would have passed this ordinance and each section, subsection, sentence, clause, and phrase thereof,irrespective of the fact that anyone or moresections, subsections, sentences, clauses, or phrases may be so declared invalid.

Section34. SAVINGS CLAUSE

a. Nothing in this ordinance shallbeconstrued to deprive any dealer of any remedy in the review of the taxes levied herein, or in any proceedings to collect such taxes given such dealer by any other law,ortodeprive the taxing jurisdictionofany remedy forthe enforcement of this ordinance through any procedureorremedies expressly permitted herein or by any other law

b. Nothing herein shall be construed as repealing or altering any ordinance levying such taxes forperiods prior to the effective date hereof.

Section35. MISCELLANEOUSPROVISIONS

a. Supplemental NatureofTax. The tax levied herein is declared to be supplemental and in addition to allothertaxes levied by and under the authority of the Council of the City of Baker,Louisiana, of any kind or nature.

b. Citation. Thisordinance may be cited, or otherwise referred to,asthe Baker Sales and Use TaxOrdinance.

c. Working Arrangements -East Baton Rouge Parish. To facilitate the enforcement of this ordinance and to make it moreconvenient for the dealers to comply with the provisions of the ordinance dealing with the collection of the taxes levied herein, the City Treasurer is authorized and empowered to avail himself of the services and assistance of the Director of Finance of East Baton Rouge Parish and to make working agreements as arenecessary for the proper enforcement of this ordinance.

d. Disposition of Proceeds. The proceeds to be derived from the taxes levied herein aretobeused for works of public improvement and for lawful corporate purposes and all such tax revenues and avails arehereby irrevocably and irrepealably dedicated to being used solely for such purposes.

This ordinance having been submitted to avote, the vote thereon was as follows: YEAS: Collins, Dunn, Murphy,Young NAYS: None

ABSENT: Vincent

ABSTAIN: None

This ordinance was presented January 13, 2026, at the regular meeting of the Baker City Council held live and live streamed via YouTube in Baker Louisiana. And the ordinance was declared adopted on this the 10th day of February 2026 at the regular meeting of the Baker City Council held via telephone conference call in Baker,Louisiana.

ATTEST: /s/Angela Canady Wall, LCMC, Clerk of Council

/s/Darnell Waites, Mayor

TO PRESCRIBE THEMODE AND MANNER OF FURNISHING CERTIFICATES

THEEFFECT THEREOF The Mayor andCouncil of the City of Baker, Louisiana metinregular session via telephone conferencecall, Tuesday,the 10th day of February 2026, andwith aproper quorum being there andtheninattendance, and declared thatapublic hearing wasinsessiontoconsiderthe adoption of the following ordinancewhichwas read in full andsubmittedtoa vote for adoption.

NOW THEREFORE, be it ordainedbythe Mayor andCouncil of the City of Baker,Parish of East Baton Rouge,State of Louisiana,asfollows, to wit: SECTION 1: Thereishereby levied an annuallicense taxfor the year 2026 andeach subsequent year unless sooner rescinded, amended or annulledoneach insurer engagedinthe business of issuing or whichreceived payment of premium for anyinsurance policy or contract on allrisks located within the corporate limits of the City of Baker,Louisiana,orelsewhereorengaged in the business of issuing anyinsurance policy or contract within Baker on risks located elsewhere,whichare not subject to anyothermunicipal or parochial license taxand whichnow or hereaftermay be subject to the payment of alicense tax, for state purposes underLouisiana Revised StatutesTitle 22, Section 1061, et.seq., andotherapplicable laws of the State of Louisiana

SECTION 2: The amount of the license taxlevied in

SECTION

SECTION

SECTION

SECTION

SECTION

andinterest at the legalrateofinterest until paid.

SECTION 8: As usedherein, the “Collector of Taxes” shall mean the City Treasurer.

SECTION 9: All ordinances or parts of ordinances in conflictherewith arerepealed. This ordinance having been submitted to avote,the vote thereon was recorded as follows: YEAS: Collins, Dunn, Murphy, Young NAYS: None ABSENT:Vincent ABSTAIN: None

This ordinance waspresented January 13, 2026, at the regularmeeting of the Baker City Council held live andlive streamed via YouTube in Baker Louisiana

And the ordinance wasdeclared adopted on this the 10th day of February 2026 at the regularmeeting of the Baker City Council held via telephone conferencecallinBaker,Louisiana

ATTEST:

/s/Angela Canady Wall, LCMC, Clerk of Council

/s/Darnell Waites, Mayor

ORDINANCE 2026-3 LEVYING AND REGULATINGOCCUPATIONAL LICENSETAX AN ORDINANCE TO LEVY AN OCCUPATIONAL LICENSETAX FOR THEYEAR 2026, AND SUBSEQUENT YEARS, UPON PERSONS PURSUING AND CONDUCTING ANY BUSINESS,TRADE, CALLING, PROFESSIONS, OR VOCATION WITHIN THECORPORATE LIMITS OF THECITY OF BAKER, LOUISIANA

The Mayor andCouncil of the City of Baker, Louisiana metinregular session held live andlive streamed via YouTube,Tuesday,the 10th day of February,2026, andwith aproper quorum being there andthenin attendance, anddeclared thatapublic hearing wasinsessiontoconsider the adoption of the following ordinancewhichwas read in full and submitted to avote for adoption.

NOW THEREFORE, be it ordainedbythe Mayor andCouncil of the City of Baker,Parish of East Baton Rouge,State of Louisiana,asfollows, to wit:

SECTION 1: The Code of Ordinances of the City of Baker, Parish of East Baton Rouge State of Louisiana,ishereby amendedand re-enacted to hereby levy an occupational license taxfor the year 2026, andfor each subsequent year upon each person pursuing andconducting anybusiness, trade, calling, profession, or vocation, within the corporate limits of the City of Baker, Parish of East Baton Rouge,State of Louisiana,subject to license under the Louisiana Constitution andlaws of this state.

SECTION 2: The amount of the license taxineach case is hereby fixed, determined, andordainedtobethe same as that fixed, levied andcollectablebythe governing authority under, andshall be granted in accordance with, the provisions of Louisiana Revised Statutes, Title 47, Section 341, through 401, inclusive as amended andall otherapplicable laws, allofwhichfor allpurposes of this ordinanceare made apart hereof by reference as if writtenhereininextensio.

SECTION 3: Non-Disclosure andVerification: Nothing containedinthis ordinanceshall require, permit or allow the disclosure of anyinformation whatsoever,from the files, papers, books, andrecordsofany professional person, firm or corporation taxed hereunderand verification of the taxofsaidprofessional person, firm, or corporation shall be based anddeterminedupon the gross revenue shown anddeclared by said professional person’s, firm’s, or corporations’sstate income taxreturn.

SECTION 4: Peddlers. All peddlers defined by Louisiana Revised Statutes, Title 47, Section 342, shall obtain alicense costing one hundred dollars ($100.00)

SECTION 5: This ordinance shall become effective January 1, 2026, andremainin effect until amended, re-enacted, or rescinded.

SECTION 6: All otherordinances or parts of ordinances in conflictherewith arehereby repealed in their entirety. Provided, however,thatthis ordinanceshall in no way have anyeffect on anyordinanceorresolution previously adopted by the City of Baker,imposing alicense taxoninsurance companiesas authorized underTitle 22, of the Louisiana Revised Statutes.

SECTION 7: If anyprovision or itemofthis ordinanceorthe application thereof is held invalid, such invalidity shall not affect otherprovisions, items, or applications of this ordinancewhichcan be given effect without the invalid provisions or items, or applications of this ordinance, arehereby declared severable.

SECTION 8: It is theintention of the City Council in and for the City of Baker,Louisiana, anditishereby ordained that the provisionsofthisordinance shall become andbemade apart of the Code of Ordinances of the City of Baker Louisiana, and that the sectionsofthisordinance mayberenumbered to accomplish such intentions. Should any section, paragraph, sentence, clauseorphrase of this ordinance be declared unconstitutional or invalid by acourt of competent jurisdictions for any reason, the remainder of said ordinance shallremain in full force andeffect, the provisions of this ordinance being hereby declared severable.

This ordinance having been submitted to avote, the vote thereon was recorded as follows:

YEAS:Collins,Dunn, Murphy,Young

NAYS: None

ABSENT:Vincent

ABSTAIN: None

This ordinance was presented January13, 2026, at the regular meeting of the Baker City Council held live andlive streamed via YouTube in Baker Louisiana

Andthe ordinance was declaredadopted on this the 10th day of February 2026 at theregular meetingofthe Baker City Council held via telephone conference call in Baker,Louisiana.

ATTEST:

/s/Angela Canady Wall, LCMC, ClerkofCouncil

/s/Darnell Waites, Mayor

ORDINANCE 2026-4 CHAINSTORE TAX

AN ORDINANCEDIRECTING AND INSTRUCTING THE TREASURER OF THECITY OF BAKER, LOUISIANA, TO COLLECT THE CHAIN STORE TAXFROMTHOSE CORPORATIONS, PARTNERSHIPS, FIRMS OR INDIVIDUALS FROM WHICH THE TAXWAS PREVIOUSLY COLLECTED BY THE STATEOF LOUISIANA, UNDER THE PROVISIONS OFOFLRS 47:1121 et.seq

TheMayorand Council of the City of Baker,Louisiana metinregular session held live and live streamed via YouTube, Tuesday,the 10th day of February,2026, and with aproper quorum being thereand then in attendance, and declaredthat apublic hearingwas in session to consider theadoption of thefollowing ordinance which was read in full and submitted to avote for adoption

NOWTHEREFORE, BE IT ORDAINEDBYTHE MAYORAND COUNCIL OF THECITYOFBAKER, PARISH OF EAST BATON ROUGE, STATEOF LOUISIANA, AS FOLLOWS, TOWIT:

Whereas, the Louisiana Legislaturehas repealed Title 47, Section 1121-1127 of the Chain StoreTax, by the enactment of ActNo. 706, of 1974, and

Whereas, theLouisiana Legislaturein the sameact enacted anew and entirely differentChain StoreTax adding to the old definition asingle storeenjoying the benefits of centralized purchasing,warehousing,or advertisingwhich covered numerous single storeoperatorsoffranchised merchandise, and

Whereas, the Legislature in an attempt to clarify the matter enacted Act 487 at its last regular session of the year 1975, restoring the definitionof achain storetocollect the taxonly from thosecorporations,partnerships, firms and individuals whopaid the tax under the old 1932 ChainStore TaxAct,and

Whereas Act 487of1975, does not becomeeffective under Section 7, thereof untilJanuary 6, 1976,and

Whereas, TheFinance and Budget Committeeaswellasthe ExecutiveCommittee has recommended that themunicipalities of the State of Louisiana should collect theChain StoreTax directly from those corporations,partnerships, firms and or individuals, who paidthe tax when thesame wascollectedunder the provisions of the old Chain Store TaxAct

NOWTHEREFORE BE IT ORDAINED BY THE MAYORAND COUNCIL

OF THECITYOFBAKER, PARISH OFEAST BATONROUGE, STATEOF

LOUISIANA,thatthe Treasurerinand forthe City of Baker,Louisiana, be andher or she is hereby authorized, directed and empowered to collect the Chain Store Taxonly from those corporations, partnerships, firms or individuals from whom the tax was previouslyallowed to be collected by theState of Louisiana under the old 1932 ChainStoreTax Act, as amendedand codified as LRS47:1121-1127.

SEVERABILITY

Itishereby declared to be theintention of the City Council that the sections, paragraphs, sentences, clauses andphrases of this ordinance are severable, andifany phrase, clause, sentence, paragraph or section of this ordinance shall be declared unconstitutional by anycourt of competent jurisdiction,such unconstitutionality shall not affect any of the remaining phrases,clauses, sentences, paragraphs, or sections of this ordinance since the samewould have been enacted by the city council withoutthe incorporation in this ordinance of any such unconstitutional phrase, clause, sentence, paragraph or section. If the provision of this ordinance or theapplicationthereoftoany persons, facts, situations or circumstances is heldinvalid, the remainder of this ordinance and theapplication of such provision to other persons, facts, situations, or circumstances shall notbeaffected thereby REPEAL

Allordinances and parts of ordinances in conflict therewith be and the same arehereby repealed.The repeal of any ordinance shall not revive anyordinance in force before or at the timethe ordinance repealed took effect.

Therepeal of an ordinance shall not affect anypunishment or penalty incurred beforethe repealtook effect or anysuit, prosecution or proceedings pendingatthe timeofthe repeal, foranoffense committed under theordinance repealed.

Thisordinance having been submitted to avote, the vote thereon was recorded as follows:

YEAS:Collins,Dunn, Murphy,Young NAYS: None

ABSENT:Vincent

ABSTAIN: None

This ordinance was presented January13, 2026, at the regular meeting of the Baker City Council held live andlive streamed via YouTube in Baker Louisiana

Andthe ordinance was declaredadopted on this the 10th day of February 2026 at theregularmeetingofthe Baker City Council held live and live streamed via YouTubeinBaker,Louisiana.

ATTEST:

/s/AngelaCanady Wall, LCMC, Clerk of Council

/s/Darnell Waites, Mayor

ORDINANCE 2026-5

ALCOHOLICBEVERAGELICENSE TAX

AN ORDINANCE TO LEVY,COLLECT AND ENFORCE PAYMENT OF ATAX IN ADDITION TO ALL OTHER TAXES, LICENSE, EXCISES OR PRIVILEGE TAXES PRESENTLYIMPOSED ON MALT BEVERAGES AND BEVERAGES OF LOW ALCOHOLIC CONTENT

AS DEFINED IN SECTION 242, CHAPTER 2, TITLE 26, OF THE 1959 LOUISIANA REVISED STATUTES, OF ONE AND 50/100 ($1.50) DOLLARS PER STANDARDBARREL, OR THIRTY GALLONS OR ANY LIKE RATE OF ANY OTHER QUANTITY OR FOR THE FRACTIONAL PART OF SUCH ABARREL, SOLD OR DISTRIBUTED FOR CONSUMPTIONINTHE CITY OF BAKER,LOUISIANA, PROVIDING FOR THE METHOD OF COLLECTIONOFSAID TAX,

PROVIDING FOR PENALTIES FOR THE VIOLATION OF THIS ORDINANCE, AND FOR THE FAILURE TO COLLECT AND REMIT THETAX LEVIED OR TO PAY THE TAXWHEN DUE, AND THATTHE ORDINANCE WHICH ORIGINALLYTOOKEFFECT JULY 28, 1977, WILL REMAIN IN EFFECT,AND REPEALING ALL ORDINANCES IN CONFLICT WITH THE PROVISIONS OF THIS ORDINANCE. The Mayor and Councilofthe City of Baker, Louisiana met in regular session held live and live streamed via YouTube, Tuesday,the 10th day of February,2026, and with aproper quorum being thereand then in attendance, and declared that apublic hearing was in session to consider the adoption of the following ordinance which was read in full and submitted to avotefor adoption.

NOWTHEREFORE, be it ordained by the Mayorand Council of the City of Baker,Parish of East Baton Rouge, State of Louisiana, as follows, to wit:

SECTION 1: By virtue of the authoritygranted by Section493, Chapter 2, Title 26, there is hereby levied in addition to allothertaxes, excises, licenses or privilege taxes presently imposed atax on all malt beverages, and beverages of lowalcoholiccontent as defined in Section241, Chapter 2, Title 26, of the 1950 Louisiana Revised Statutes, $1.50 per standardbarrel of thirty one (31) gallons or any like rate or any other quantityorfor the fractional part thereof,soldordistributed forconsumption in the City of Baker Louisiana, within the meaning and intent of the provisions of Section493, Chapter 2, Title 26.

SECTION 2: The tax herein levied shall be collected by any and all Louisiana wholesale dealers from the vendees purchases for consumption in the City of Baker Louisiana, on such sale and shall be remitted by said wholesaledealers to the CollectorofRevenue for the StateofLouisiana, for each month on or beforethe 20th day of each succeeding month, respectively,all in accordance with the rules and regulations promulgated by the Collectorof Revenue and as provided by Section 493, Chapter 2, Title 26.

SECTION 3: Failureofthe wholesaledealer to collect or remitthe tax levied when due or failuretopay the tax when due, by apurchaser for consumption in the City of Baker,Louisiana, shallipso facto render each of them liable for the amount of the taxes found to be due, plus an additional amount of 10% of the tax and penaltyasattorney’sfees, if referred to any attorney forcollection

SECTION 4: This ordinance shall become effective on July 28, 1977, and shall apply to all sales of the above-described liquids made on or after July 28, 1977, unless sooner rescinded or thereafter amended, altered and rescinded.

SECTION 5: All ordinances or parts of ordinances in conflict herewith arehereby repealed.

This ordinance having been submitted to avote, the vote thereon was recorded as follows: YEAS: Collins, Dunn, Murphy,Young NAYS: None ABSENT:Vincent ABSTAIN: None

This ordinance was presented January 13, 2026, at the regular meeting of the Baker City Council held live and live streamed via YouTube in Baker Louisiana.

And the ordinance was declared adopted on this the 10th day of February 2026 at the regular meeting of the Baker City Councilheld via telephone conference call in Baker,Louisiana.

ATTEST:

/s/AngelaCanady Wall, LCMC, Clerk of Council

/s/Darnell Waites, Mayor

ORDINANCE 2026-7

AN ORDINANCE TO AMEND, SUPPLEMENT AND RE-ENACT CITY OF BAKER CODE OF ORDINANCES ARTICLE V, SECTION 44 Concerning Civic Center and Municipal Building Lease/Rent Fees and to provide for Other Matters regarding to the same.

BE IT ORDAINED BY THE MAYOR AND COUNCIL of the City of Baker Parish of East Baton Rouge, Louisiana, in regular session assembled, aproper quorum being thereand then assembled on the 10th day of February 2026, as follows, to-wit:

SECTION 1:

City of Baker Code of Ordinances Article V, Section 44 shall be Amended, Supplemented and Re-Enacted to read as follows:

“Sec. 44. Civic Center and Municipal Building.

The following schedule, as referred to in section 16-143, shall be the rates charged for the use of the civic room and municipal building auditorium, respectively,effectiveFebruary 1, 2026.

(1)Main auditorium: rental of the municipal center auditorium includes: auditorium setup, 30 round tables, 40 banquet tables, 350chairs, podium, use of the kitchen, use of the rest rooms in the auditorium, use of the stage, use of the pull-down screen and auditorium clean-up. Includes mixing board, amp, up to four speakers, two wireless microphones, music/DVD player,and iPod connection.

A. Weekend Rentals (Friday,Saturday and Sunday): 1. Weddings and Receptions: (7:30 a.m.—2:00 a.m.)

Rentalincludesa two-hour walkthrough or rehearsal Tuesday Wednesday or Thursday prior to the event, depending on the

$1,500.00 per day ($750.00

2. Balls &FormalParties: (7:30a.m.—2:00a.m.)

4. OtherEvents: (7:30a.m.—2:00a.m.)

C. Rental of the Civic Room (Sunday’sonly):

SECTION 2: All Ordinances andpartsofOrdinances in conflictherewith andthe same arehereby Repealed.

All Ordinances not in conflictherewith andnot affected by the amendment hereinabove set forth areherebymaintainedinfull force andeffect as if re-enacted herein.

The Repeal of an Ordinanceshall not affect anypunishment or penalty incurred beforethe repeal took effect,orany suit, prosecution or proceedings pending at the time of the repeal, for an offense committed underthe ordinancerepealed.

SECTION 3: SEVERABILITY

It is hereby declared to be the intention of the City Council thatthe sections, paragraphs, sentences, clauses, andphrases of this ordinance areseverable, andifany phrase, clause, sentence, paragraph or section of this ordinanceshall be declared unconstitutional by anyCourt of competent jurisdiction, such unconstitutionality shall not affect anyofthe remaining phrases, clauses, sentences, paragraphs, or sections of this ordinance, since the same would have been enacted by the City Council without the incorporation in this ordinanceofany suchunconstitutional phrases, clauses, sentence, paragraph or section. If the provisions of this ordinance, or the application thereof to anyperson, fact,situation or circumstanceare held invalid, the remainderofthis ordinanceand the application of suchprovisions to the otherpersons, facts, situations or circumstances, shall not be affected thereby

SECTION 4: INVALIDATION

If anyprovision of this Ordinance or the application thereof is held invalid, such invalidity shall not affect otherprovisions or applications of this ordinance whichcan be given effect without the invalid provisions or applications and, to thatend, anyand allprovisions of this ordinanceand applications thereof aredeclared to be severable.

This ordinance having been submitted to avote,the vote thereon was as follows:

YEAS: Collins, Dunn, Murphy, Young

NAYS: None

ABSENT:Vincent

ABSTAIN: None

And the Ordinance waspresented January 13, 2026, at the regular meeting of the Baker City Council held at the City Hall Building in Baker Louisiana

And the Ordinance wasdeclared adopted on this, the 10th day of February,2026 at the regularmeeting of the Baker City Council held at the Baker City Hall Building in Baker,Louisiana

ATTEST:

/s/Angela Canady Wall, LCMC, Clerk of Council

/s/Darnell Waites, Mayor

177965-619125-Feb. 21-1t $4,823.28

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