The Louisiana Cultural Districts Program is a program of the Louisiana Division of the Arts, Office of Cultural Development. The program was created by Act 298 of the 2007 Regular Session of the legislature with the primary goal of sparking community revitalization based on cultural activity through tax incentives, technical assistance, and resources. The Cultural Districts Program: allows a local government to designate a Cultural District for the purpose of revitalizing a community by creating a hub of cultural activity; allows income and corporate franchise tax credits for eligible expenses for rehabilitation of owner-occupied or revenue generating historic structures in a Cultural District; provides an exemption from sales and use taxes for proceeds received from the sale of original, one-of-a-kind works of art from locations established within the Cultural District; requires local governments who designate such districts to report on impact to their community annually; and requires the Department of Culture, Recreation, and Tourism to collate reports received and submit a single report to the legislature biannually beginning in 2011.