If its a Parish tax, wouldn't it just need the Parish Council approval?
The difference between the airport tax and this concept is the airport is an actual animal with taxing authority (it has a property tax). It also has a commission which made the push and did all of the leg work to advocate for the tax, which wentot pay for its facility (owned by a parish entity).
UL would have to make a push to have a Parish tax (temporary or otherwise) that would make improvements on what is basically a state facility.
But here's a thought that wouldn't require a tax increase.
The State has a 4% sales tax. Have the State temporarily forsake some of that 4% (say 1%) for the improvements at Cajun Field. Not only would there NOT be a tax increase, but the State would be paying for the improvements at its own facility.