LA Rev Stat § 47:338.94 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.94. Allocation and distribution of proceeds

RS 338.94 - Allocation and distribution of proceeds The net proceeds, after collection expenses, derived from the levy of said sales tax shall be allocated monthly by the district, through the state treasurer, and distributed as follows: A. Sixty per cent of the net tax proceeds to the district, to be divided among the fifteen school boards thereof in the proportion that the average daily membership of the school system of each school board bears to the average daily membership throughout the district, computed as of the third reporting period preceding the distribution, said funds to be used for the payment of salaries of teachers and other personnel employed by the school boards and for any other lawful corporate purpose. B. Thereafter the remaining forty per cent (40%) of the net tax proceeds shall be distributed to and be used within (by) the respective parishes in the district in the following manner: 1. Seventy-five per cent (75%) thereof shall be allocated to the parish within the district within which there are two school boards as follows: (a) Fifteen per cent (15%) thereof to the two school boards, to be divided between them on a pro rata basis according to average daily membership; (b) Sixty per cent (60%) thereof shall be allocated as follows: (1) Eighteen per cent (18%) to the Ouachita Parish Police Jury; (2) Eighteen per cent (18%) to the governing authority of the city of West Monroe; (3) One per cent (1%) to the governing authority of the town of Sterlington; (4) Sixty-three per cent (63%) to the governing authority of the city of Monroe. 2. The remaining twenty-five per cent (25%) thereof shall be allocated to the remaining parishes in the district on the basis of the ratio of each parish's sales tax collections to the total sales tax collections of the district, to be used by the respective recipients for any lawful corporate purpose thereof as follows: (a) In any parish where there is only one school board and where the parish population exceeds 33,000 persons according to the 1960 United States Census, one third of the total amount allocated thereto to the school board, one third to the governing authority of the parish and one third to the governing authorities of the incorporated municipalities in the parish on the basis of the ratio of the population of each incorporated municipality to the total population of all of the incorporated municipalities within the parish according to the last completed United States Census or a joint census of all incorporated municipalities taken by said municipalities; (b) In any parish where there is only one school board and where the parish population is less than 33,000 persons according to the 1960 United States Census, forty per cent of the total amount allocated thereto to the governing authority of the parish; twenty per cent thereof to the school board and forty per cent to the governing authorities of the incorporated municipalities in the parish on the basis of the ratio of the population of each incorporated municipality to the total population of all of the incorporated municipalities within the parish according to the last completed United States Census or a joint census of all incorporated municipalities taken by said municipalities. Acts 1966, Ex.Sess., No. 22, §3; Redesignated from R.S. 33:2737.13 pursuant to Acts 2011, No. 248, §4.