reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:302.24 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.24. Disposition of certain collections in Beauregard Parish

RS 302.24 - Disposition of certain collections in Beauregard Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in Beauregard Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Beauregard Parish Community Improvement Fund". B. The monies in the Beauregard Parish Community Improvement Fund shall be subject to annual appropriations by the legislature. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. C. The monies paid into the Beauregard Parish Community Improvement Fund shall be allocated as follows: (1) One-half to the Beauregard Parish Covered Arena Authority created by R.S. 33:4577, to be used solely to maintain, repair, operate, and promote the Beauregard Parish Covered Arena. (2) One-half to the Beauregard Tourist Commission created by R.S. 33:4574, to be used to plan, acquire, construct, maintain, repair, and operate welcome centers. Any monies from an allocation not needed for such purpose may be used for any other authorized purpose. D. Repealed by Acts 2002, 1st Ex. Sess., No. 11, §2. Acts 1995, No. 836, §1, eff. July 1, 1995; Acts 1997, No. 800, §1, eff. July 1, 1997; Acts 2002, 1st Ex. Sess., No. 11, §§1 and 2.
LA Rev Stat § 47:302.25 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.25. Disposition of certain collections in Cameron Parish

RS 302.25 - Disposition of certain collections in Cameron Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in Cameron Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Cameron Parish Tourism Development Fund". B. The monies in the Cameron Parish Tourism Development Fund shall be subject to an annual appropriation of the legislature. The monies in the fund shall be appropriated to the Cameron Parish Police Jury and used exclusively for tourism development in Cameron Parish. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as monies in the state general fund, and all interest earned shall be deposited into the state general fund. The Cameron Parish Tourism Development Fund shall be subject to audit by the legislative auditor for determination that these monies have been used as provided herein. C. For purposes of this Section, "tourism development" shall mean the construction, maintenance, or improvement of facilities on or immediately adjacent to the Creole Nature Trail, marinas, visitor centers, parking areas, parks, overnight camping facilities, wharves, and fishing piers, the improvement and maintenance of public beaches by the police jury or a beach development district, and advertising designed to promote all or any of these facilities. Acts 1995, No. 840, §1, eff. July 1, 1995.
LA Rev Stat § 47:302.26 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.26. Disposition of certain collections in St. Tammany Parish

RS 302.26 - Disposition of certain collections in St. Tammany Parish  A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in St. Tammany Parish under this Chapter shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "St. Tammany Parish Fund".  B. The monies in the St. Tammany Parish Fund shall be subject to annual appropriations by the legislature. The monies in the fund shall be available exclusively for use as provided in this Section. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.  C. Beginning Fiscal Year 2012-2013, monies in the fund shall be subject to annual appropriation by the legislature and shall be allocated as follows:  (1) St. Tammany Parish Tourist and Convention Commission, twenty-five percent.  (2) St. Tammany Parish Development District, forty-five percent.  (3) Harbor Center District, nine percent.  (4) Recreation District No. 1 of St. Tammany Parish, nine percent.  (5)(a) St. Tammany Parish Government, twelve percent.  (b) The twelve percent allocation as provided for in Subparagraph (a) of this Paragraph shall be dedicated solely and exclusively for improvements, operations, and maintenance of Camp Salmen Nature Park, the East St. Tammany Fishing Pier and Tammany Trace, distributed each year in amounts within the sole discretion of the St. Tammany Parish Government.  Acts 1995, No. 939, §1, eff. July 1, 1995; Acts 1999, No. 1380, §1, eff. July 1, 1999; Acts 2006, No. 658, §1, eff. July 1, 2006; Acts 2012, No. 465, §1, eff. July 1, 2012; Acts 2018, No. 661, §2A; Acts 2019, No. 182, §2.
LA Rev Stat § 47:302.27 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.27. Disposition of certain collections in St. Martin Parish

RS 302.27 - Disposition of certain collections in St. Martin Parish A. The avails of the tax imposed by R.S. 47:302, 321, and 331 from the sales of services as defined in R.S. 47:301(14)(a) in St. Martin Parish under the provisions of R.S. 47:302(C), 321(C), 322, 331(C), and 332, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "St. Martin Parish Enterprise Fund". B. The monies in the St. Martin Parish Enterprise Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be used by the St. Martin Parish government for tourism and economic development purposes. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. Acts 1995, No. 1240, §1, eff. July 1, 1995; Acts 2001, No. 653, §1, eff. July 1, 2001; Acts 2012, No. 367, §1, eff. May 31, 2012.
LA Rev Stat § 47:302.28 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.28. Disposition of certain collections in Pointe Coupee Parish

RS 302.28 - Disposition of certain collections in Pointe Coupee Parish A. The avails of the tax imposed from the sales of services as defined by R.S. 47:301(14)(a) in Pointe Coupee Parish under the provisions of R.S. 47:302(C) and 321(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Pointe Coupee Parish Visitor Enterprise Fund". B. The monies in the Pointe Coupee Parish Visitor Enterprise Fund shall be subject to annual appropriation by the legislature to the governing authority of Pointe Coupee Parish. The monies in the fund shall be used exclusively for tourism-related purposes in Pointe Coupee Parish. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund. C. Repealed by Acts 2006, No. 166, §2, eff. June 2, 2006. Acts 1995, No. 1309, §1, eff. July 1, 1995; Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2006, No. 166, §§1, 2, eff. June 2, 2006.
LA Rev Stat § 47:302.29 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.29. Disposition of certain collections in East Baton Rouge Parish

RS 302.29 - Disposition of certain collections in East Baton Rouge Parish A. Except as provided in R.S. 47:302.50, the avails of the tax imposed by this Chapter for the sale of services as defined in R.S. 47:301(14)(a) in East Baton Rouge Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "East Baton Rouge Parish Community Improvement Fund". B. The monies in the East Baton Rouge Parish Community Improvement Fund shall be subject to an annual appropriation of the legislature. Fifty percent of the monies in the fund shall be used for urban mass transit in East Baton Rouge Parish and fifty percent of the monies in the fund shall be used for the Research Park Corporation domiciled in East Baton Rouge Parish. The funds allocated herein for urban mass transit shall not be used to displace, replace, or supplant funds previously appropriated or otherwise used for this purpose. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund. Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996; Acts 1997, No. 808, §1, eff. July 1, 1997; Acts 1999, No. 1324, §1, eff. July 1, 1999.
LA Rev Stat § 47:302.30 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.30. Disposition of certain collections in Rapides Parish

RS 302.30 - Disposition of certain collections in Rapides Parish A. The avails of the tax imposed by this Chapter for the sale of services as defined in R.S. 47:301(14)(a) in Rapides Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay fifty percent of the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Rapides Parish Economic Development Fund", twenty-five percent into a special fund which is hereby created in the state treasury and designated as the "Alexandria/Pineville Area Tourism Fund" and twenty-five percent into a special fund which is hereby created in the state treasury and designated as the "Pineville Economic Development Fund". B.(1) The monies in the Rapides Parish Economic Development Fund shall be subject to an annual appropriation of the legislature. The monies in the fund shall be used for economic development purposes in Rapides Parish by the city of Alexandria. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund. (2) The monies in the Alexandria/Pineville Area Tourism Fund shall be subject to an annual appropriation of the legislature. The monies in the fund shall be used for tourism promotion in Rapides Parish by the Alexandria/Pineville Area Convention and Visitors Bureau. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund. (3) The monies in the Pineville Economic Development Fund shall be subject to annual appropriation of the legislature. The monies in the fund shall be used for economic development in the city of Pineville. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund. Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996; Acts 1997, No. 1289, §2, eff. July 1, 1997.
LA Rev Stat § 47:302.31 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.31. Disposition of certain collections in West Carroll Parish

RS 302.31 - Disposition of certain collections in West Carroll Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301(14)(a) in West Carroll Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "West Carroll Parish Visitor Enterprise Fund". B. The monies in the West Carroll Parish Visitor Enterprise Fund shall be subject to annual appropriation by the legislature. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund. Acts 1997, No. 1338, §1, eff. July 1, 1997.
LA Rev Stat § 47:302.32 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.32. Disposition of certain collections in East Carroll Parish

RS 302.32 - Disposition of certain collections in East Carroll Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301(14)(a) in East Carroll Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "East Carroll Parish Visitor Enterprise Fund". B. The monies in the East Carroll Parish Visitor Enterprise Fund shall be subject to annual appropriation by the legislature. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund. Acts 1997, No. 1338, §1, eff. July 1, 1997.
LA Rev Stat § 47:302.33 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.33. Disposition of certain collections in Tensas Parish

RS 302.33 - Disposition of certain collections in Tensas Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301(14)(a) in Tensas Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Tensas Parish Visitor Enterprise Fund". B. The monies in the Tensas Parish Visitor Enterprise Fund shall be subject to annual appropriation by the legislature. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund. Acts 1997, No. 1338, §1, eff. July 1, 1997.
LA Rev Stat § 47:302.34 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.34. Disposition of certain collections in Franklin Parish

RS 302.34 - Disposition of certain collections in Franklin Parish A. The avails of the tax imposed on the sales of services as defined by R.S. 47:301(14)(a) in Franklin Parish under the provisions of R.S. 47:302(C), 321(C), and 331(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Franklin Parish Visitor Enterprise Fund". B. The monies in the Franklin Parish Visitor Enterprise Fund shall be subject to annual appropriation by the legislature to the governing authority of Franklin Parish. The monies in the fund shall be used by the Franklin Parish Tourism Commission for tourism purposes. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund. Acts 1997, No. 823, §3, eff. July 1, 1997; Acts 1997, No. 1338, §1, eff. July 1, 1997.
LA Rev Stat § 47:302.35 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.35. Disposition of certain collections in Jackson Parish

RS 302.35 - Disposition of certain collections in Jackson Parish A. The avails of the tax imposed on the sales of services as defined by R.S. 47:301(14)(a) in Jackson Parish under the provisions of R.S. 47:302(C), 321(C), and 331(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Jackson Parish Economic Development and Tourism Fund". B. The monies in the Jackson Parish Economic Development and Tourism Fund shall be subject to annual appropriation by the legislature to the governing authority of Jackson Parish. The monies in the fund shall be used by the Jackson Parish Tourism Commission for economic development and tourism related purposes. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund. Acts 1997, No. 1338, §1, eff. July 1, 1997.
LA Rev Stat § 47:302.36 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.36. Disposition of certain collections in Allen Parish

RS 302.36 - Disposition of certain collections in Allen Parish  A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in Allen Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Allen Parish Capital Improvements Fund".  B.(1) The monies in the Allen Parish Capital Improvements Fund shall be subject to annual appropriation by the legislature.  (2) The monies in the fund shall be used solely and exclusively in Allen Parish for capital improvements.  (3) All unexpended and unencumbered monies in the fund at the end of any fiscal year shall remain in the fund.  (4) Monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.  C. For the purposes of this Section, "capital improvements" shall mean expenditures for acquiring lands, buildings, equipment, or other permanent properties, or for their construction, renovation, preservation, maintenance, or improvement, or for payment of principal, interest, or premium, if any, and other obligations incident to the issuance, security, and payment of bonds or other evidences of indebtedness associated therewith.  D. The monies paid into the Allen Parish Capital Improvements Fund shall be administered and distributed by the Allen Parish Capital Improvement Board which is hereby created. The monies shall be distributed as provided by the board for furtherance of the purposes of this Section. The Allen Parish Capital Improvement Board shall consist of the state senators and representatives who represent all or a portion of Allen Parish, the president of the Allen Parish Police Jury, the Allen Parish district attorney, and the Allen Parish sheriff.  Acts 1997, No. 800, §1, eff. July 1, 1997; Acts 2002, 1st Ex. Sess., No. 15, §1, eff. April 18, 2002; Acts 2021, No. 273, §1, eff. June 15, 2021.