reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:308. Termination or transfer of business

RS 47:308 - Termination or transfer of business
A. If any dealer liable for any tax, interest, or penalty levied hereunder sells his business or stock of goods or quits the business, he shall make a final return and payment within fifteen days after the date of selling or quitting the business. His successor, successors, or assigns, if any, shall withhold sufficient of the purchase money to cover the amount of such taxes, interest, and penalties due and unpaid until such time as the former owner shall produce a receipt from the secretary showing that they have been paid, or a certificate stating that no taxes, interest, or penalties are due. If the purchaser of a business or stock of goods fails to withhold purchase money as above provided, he shall be personally liable for the payment of the taxes, interest, and penalties accrued and unpaid on account of the operation of the business by any former owner, owners, or assigns.
B. In the case of a dealer who has quit a business, and who subsequently opens another similar business under the same ownership, whether that ownership is individual, partnership, corporation, or other, that dealer shall be liable for any tax, interest, or penalty owed by the original business.
Acts 1991, No. 691, §1, eff. July 18, 1991.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:309. Dealers required to keep records

RS 47:309 - Dealers required to keep records
A.(1) Every dealer required to make a report and pay any tax under this Chapter shall keep and preserve suitable records of the sales, purchases, or leases taxable under this Chapter, and such other books of accounts as may be necessary to determine the amount of tax due hereunder, and other information as may be required by the secretary; and each dealer shall secure, maintain and keep until the taxes to which they relate have prescribed, a complete record of tangible personal property received, used, sold at retail, distributed, or stored, leased or rented, within this state by the said dealer, together with invoices, bills of lading, and other pertinent records and papers as may be required by the secretary for the reasonable administration of this Chapter, and a complete record of all sales or purchases of services taxable under this Chapter until the taxes to which they relate have prescribed.
(2) These records shall be open for inspection to the secretary at all reasonable hours.
(3) The secretary is authorized to require all dealers who take deductions on their sales tax returns for total sales under the minimum taxable bracket prescribed by him pursuant to R.S. 47:304 to support their deductions by keeping written or printed detailed records of said sales in addition to their usual books and accounts.
B. Any dealer subject to the provisions of this Chapter who violates the provisions of this Section may be fined not more than five thousand dollars or imprisoned for not more than sixty days, or both, for any such offense.
Acts 1983, No. 164, §2, eff. June 24, 1983; Acts 1988, No. 45, §1; Acts 2015, No. 128, §1, eff. July 1, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:310. Wholesalers and jobbers required to keep records

RS 47:310 - Wholesalers and jobbers required to keep records
A. All wholesale dealers and jobbers in this state shall keep a record of all sales of tangible personal property made in this state whether such sales be for cash or on terms of credit. These records shall contain and 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 records shall be kept until the taxes to which they relate have prescribed and shall be open to the inspection of the secretary at all reasonable hours.
B. Whoever violates the provisions of this Section shall be fined not less than fifty dollars nor more than two hundred dollars, or imprisoned for not less than ten days nor more than thirty days, or both, for the first offense. For the second or each subsequent offense, the penalty shall be double.
Acts 1983, No. 164, §2, eff. June 24, 1983.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:311. Collector's authority to examine records of transportation companies

RS 47:311 - Collector's authority to examine records of transportation companies
The collector is specifically authorized to examine at all reasonable hours, the books, records and other documents of all transportation companies, agencies, or firms operating in this state, whether they conduct their business by truck, rail, water, airplane, or otherwise, in order to determine what dealers are importing or are otherwise shipping articles of tangible personal property subject to the tax levied by this Chapter. When any such transportation company refuses to permit the examination of its records, as provided in this Section, the collector may proceed by rule against it, in term time or in vacation, in any court of competent jurisdiction in the parish where such refusals occurred, to show cause why the collector should not be permitted to examine its books, records or other documents. This rule may be tried in open court or in chambers, and in case the rule is made absolute, the same shall be considered a judgment of the court, and every violation thereof shall be considered as a contempt of court and punished according to law.
Acts 2001, No. 1032, §15.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:312. Failure to pay tax on imported tangible personal property; grounds for attachment

RS 47:312 - Failure to pay tax on imported tangible personal property; grounds for attachment
The failure of any dealer to pay the tax and any interest, penalties, or costs due under the provisions of this Chapter on any tangible personal property imported from outside the state for use, consumption, distribution or storage to be used in this state, or imported for the purpose of leasing or renting the same, shall make the tax, interest, penalties, or costs ipso facto delinquent. This failure shall moreover be a sufficient ground for the attachment of the personal property imported wherever it may be found, whether the delinquent taxpayer is a resident or nonresident, and whether the property is in the possession of the delinquent taxpayer or in the possession of other persons.
It is the intention of this law to prevent the disposition of the said tangible personal property in order to insure payment of the tax imposed by this Chapter, together with interest, penalties and costs, and authority to attach is hereby specifically granted to the collector. The procedure prescribed by law in attachment proceedings shall be followed except that no bond shall be required of the State.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:314. Failure to pay tax; rule to cease business

RS 47:314 - Failure to pay tax; rule to cease business
Failure to pay any tax due as provided in this Chapter shall ipso facto, without demand or putting in default, cause the tax, interest, penalties, and costs to become immediately delinquent, and the collector has the authority, on motion in a court of competent jurisdiction, to take a rule on the dealer, to show cause in not less than two or more than ten days, exclusive of holidays, why the dealer should not be ordered to cease from further pursuit of business as a dealer. This rule may be tried out of term and in chambers, and shall always be tried by preference. If the rule is made absolute, the order rendered thereon shall be considered a judgment in favor of the state, prohibiting the dealer from the further pursuit of said business until such time as he has paid the delinquent tax, interest, penalties and costs, and every violation of the injunction shall be considered as a contempt of court, and punished according to law. For the purpose of the enforcement of this Chapter and the collection of the tax levied hereunder, it is presumed that all tangible personal property imported or held in this state by any dealer is to be sold at retail, used or consumed, or stored for use or consumption in this state, or leased or rented within this state, and is subject to the tax herein levied; this presumption shall be prima facie only, and subject to proof furnished to the collector.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:315.1. Sales tax refund

RS 47:315.1 - Sales tax refund
A.(1) In the event tangible personal property, a part of and used in or about a person's home, apartment or homestead, in this state on which Louisiana sales tax has been paid by the owner of the property is destroyed by a natural disaster occurring in an area in Louisiana subsequently determined by the president of the United States to warrant assistance by the federal government, the owner thereof who was the purchaser who paid the Louisiana sales tax shall be entitled to reimbursement of the amount of the tax paid on such tangible personal property destroyed for which no reimbursement was received by insurance or otherwise. Upon receipt of a notarized statement of the owner as to the amount of the taxes paid under the provisions of this Chapter on tangible personal property destroyed as aforesaid, the collector shall make refund to said owner in the amount to which he is entitled.
(2) The refund authorized by this Subsection shall extend to tangible personal property, including construction materials, that was a part of and used in or about a nonpublic school which sustained damage in the flooding disaster which occurred in August 2016, which event was the subject of Proclamation 111 JBE 2016, and numerous executive orders. In order to be eligible for the refund of Louisiana sales taxes, the owner of a nonpublic school shall be required to meet the same eligibility and administrative requirements as is provided for in Paragraph (1) of this Subsection and the school shall be eligible to participate in the Federal Emergency Management Agency Public Assistance grant program.
B. No refund shall be made under the provisions of this section unless a claim for refund covering the amount to which an owner is entitled is filed on or before the end of the third calendar year following the calendar year in which the property was destroyed.
C. The collector is authorized to prescribe the forms and regulations for use in carrying out the provisions of this Section.
Added by Acts 1970, No. 592, §1. Amended by Acts 1972, No. 592, §1; Acts 1973, No. 60, §1; Acts 2001, No. 1032, §15; Acts 2018, 2nd Ex. Sess., No. 5, §1, eff. June 12, 2018; Acts 2019, No. 360, §2.
NOTE: See Acts 2018, 2nd E.S., No. 5, §2 and Acts 2019, No. 360, §2, re: applicability.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:315.2. Sales tax refund; new housing construction

RS 47:315.2 - Sales tax refund; new housing construction
A. Any person who restores, renovates, or rehabilitates an existing structure or builds or causes the building of a new house and associated improvements in an approved housing development area pursuant to the provisions of R.S. 40:582.1 through 582.7 shall be entitled to a refund of the amount of tax paid under the provisions of this Chapter and under the provisions of Chapter 2-A and Chapter 2-B of Sub-Title II of Title 47 of the Louisiana Revised Statutes of 1950 as a consequence of the purchase of materials used in the construction of such new house upon showing that he has complied with the provisions of R.S. 40:582.7.
B. The secretary of the Department of Revenue is authorized to prescribe the forms and regulations for use in carrying out the provisions of this Section.
Acts 1984, No. 292, §2; Acts 1997, No. 658, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:315.3. Sales tax refund; sales and rentals covered by Medicare

RS 47:315.3 - Sales tax refund; sales and rentals covered by Medicare
A. Any person who has paid sales and use taxes, levied by the state and any other taxing authorities in the state, upon the sale, lease, or rental of tangible personal property when such sale, lease, or rental is paid by or under the provisions of Medicare, shall be entitled to reimbursement of the amount of tax paid on such property. Upon receipt of a signed statement of such person as to the amount of taxes paid under the provisions of this Chapter on such tangible personal property and upon proof of payment by or under the provisions of Medicare, the secretary and the appropriate taxing authorities shall make a refund to such person in the amount to which he is entitled.
B. No refund shall be made under the provisions of this Section unless a claim for refund covering the amount to which a person is entitled is filed on or before the end of the third calendar year from the date of the sale, lease, or rental of the property.
C. The secretary is authorized to prescribe forms and regulations for use in carrying out the provisions of this Section.
Acts 1994, No. 25, §1; Acts 2000, 2d Ex. Sess., No. 22, §1, eff. July 5, 2000; Acts 2001, No. 1032, §15.
NOTE: SEE ACTS 2000, NO. 22, §2: "Nothing in this Act shall be construed to impair the bonded indebtedness of the state of Louisiana or any other taxing authority of the state."
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:315.4. Sales and use tax credit; waiver of homestead exemption

RS 47:315.4 - Sales and use tax credit; waiver of homestead exemption
A taxpayer shall be entitled to a credit for the amount of ad valorem taxes paid on property to which the taxpayer is entitled to a homestead exemption but elects to waive that exemption as provided in R.S. 47:1711. This credit shall be applicable to local sales and use taxes collected by the single tax collector for the parish in which the taxpayer filed the waiver required by R.S. 47:1711(B). The amount of the credit shall be equal to the lesser of the total amount of local sales and use taxes paid by the taxpayer or the total amount of ad valorem taxes that are paid as a result of the waiver of the taxpayer's homestead exemption. The single tax collector shall allocate the credit to each taxing authority in the parish in a proportion equal to the percentage of the total sales tax collections for each taxing authority for the previous calendar year compared to the total sales tax collections for the parish as a whole for the previous calendar year. However, no credit shall be allocated to any taxing authority which does not levy ad valorem taxes subject to the homestead exemption.
Acts 1999, No. 1266, §1, eff. July 12, 1999.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:316. Collector to provide forms

RS 47:316 - Collector to provide forms
The collector shall design, prepare, print and furnish to all dealers, or make available to them, all necessary forms for filing returns, and instructions to insure a full collection from dealers and an accounting for the taxes due; but failure of any dealer to secure these forms shall not relieve the dealer from the payment of the tax at the time in the manner herein provided.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:318. Disposition of collections

RS 47:318 - Disposition of collections
A. All monies collected under this Chapter shall be immediately paid into the state treasury, upon receipt, and first credited to the Bond Security and Redemption Fund as provided in Article VII, Section 9(B) of the Constitution of Louisiana; then an amount equal to four-tenths of one percent of all monies collected under this Chapter, and Chapters 2-A and 2-B of this Subtitle, and R.S. 51:1286 shall be used as provided in this Section. The dedication of revenues provided for in this Subsection shall in no way be interpreted to include any monies collected pursuant to the taxes imposed under R.S. 47:321.1.
B.(1) There is hereby established in the state treasury a special fund which shall be designated the "Marketing Fund". Of the amount determined pursuant to Subsection A of this Section, two million dollars annually shall be deposited in and credited to the Marketing Fund. 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 on the investment of such monies shall be deposited in the state general fund. All unencumbered and unexpended monies in the fund at the end of each fiscal year shall remain in the fund.
(2) Monies in the fund shall be subject to annual appropriation to the Department of Economic Development for the following purposes:
(a) A minimum of one million dollars annually to be used for marketing education, of which one million dollars shall be used as follows:
(i) Six hundred seventy-five thousand five hundred sixty-three dollars to Marketing Education Retail Alliance, Inc.
(ii) Two hundred fifty thousand dollars to the District 2 Enhancement Corporation.
(iii) Seventy-four thousand four hundred thirty-seven dollars to the Louisiana Council for Economic Education.
(b) A minimum of one million dollars annually for advertising, marketing, and promotional activities.
C. Repealed by Acts 2001, No. 7, §2, eff. July 1, 2001.
D. After satisfying the requirements of Subsection B of this Section, the remaining portion of the amount determined pursuant to Subsection A of this Section shall be deposited in the Louisiana Economic Development Fund created by R.S. 51:2315 dedicated exclusively to Louisiana Economic Development - Debt Service and State Commitments.
Acts 1991, No. 709, §1, eff. July 1, 1991; Acts 1993, No. 881, §1, eff. July 1, 1993; Acts 1995, No. 1186, §1; Acts 1996, 1st Ex. Sess., No. 32, §1; Acts 1997, No. 1126, §1, eff. July 1, 1997; Acts 1998, 1st Ex. Sess., No. 50, §1, eff. July 1, 1998; Acts 2001, No. 7, §§1 and 2, eff. July 1, 2001; Acts 2005, No. 153, §1; Acts 2006, No. 608, §2, eff. July 1, 2006; Acts 2013, No. 425, §1, eff. July 1, 2013; Acts 2016, 1st Ex. Sess., No. 26, §1, eff. April 1, 2016; Acts 2018, No. 612, §15, eff. July 1, 2020; Acts 2019, No. 404, §§1, 10, eff. July 1, 2020.
NOTE: See Acts 2016, 1st Ex. Sess., No. 26, §2, regarding applicability.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322. Collection of the tax

RS 47:322 - Collection of the tax
The provisions of Chapter 2 of Subtitle II of this Title shall be applicable to the additional one percent tax herein levied and shall be collected, under such rules and regulations as the secretary of the Department of Revenue shall promulgate and adopt, in the manner now or hereafter prescribed for collection of the sales tax levied and collected pursuant to the provisions of said Chapter 2 and shall be subject to the same definitions, exemptions, tax credits, penalties, and limitations now or hereafter prescribed in said Chapter 2; however, the tax levied by R.S. 47:321 shall not apply to the furnishing of telecommunications services for compensation as provided in R.S. 47:301(14)(i).
Acts 1996, No. 5, §2, eff. Oct. 1, 1996; Acts 1998, No. 18, §1, eff. June 22, 1998.
NOTE: Section 7 of Acts 1996, No. 5, provides: "The provisions of Section 2 of this Act which authorize the levy and collection of an additional one percent sales and use tax shall become effective on the day after the day the Louisiana Recovery District ceases to exist as provided in Article VI, Section 30.1(A) of the constitution and R.S. 39:2009." The La. Recovery District ceased to exist on Sept. 30, 1996.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.1. Disposition of certain collections in Ouachita Parish

RS 47:322.1 - Disposition of certain collections in Ouachita Parish
The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301(14)(a) in Ouachita Parish under the provisions of R.S. 47:321(C) and 322 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 the Ouachita Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.7.
Acts 1997, No. 1338, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.2. Disposition of certain collections in West Carroll Parish

RS 47:322.2 - Disposition of certain collections in West Carroll Parish
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301(14)(a) in West Carroll Parish under the provisions of R.S. 47:321(C) and 322, 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 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 the West Carroll Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.31.
Acts 1997, No. 1338, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.3. Disposition of certain collections in East Carroll Parish

RS 47:322.3 - Disposition of certain collections in East Carroll Parish
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301(14)(a) in East Carroll Parish under the provisions of R.S. 47:321(C) and 322, 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 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 the East Carroll Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.32.
Acts 1997, No. 1338, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.4. Disposition of certain collections in Tensas Parish

RS 47:322.4 - Disposition of certain collections in Tensas Parish
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301(14)(a) in Tensas Parish under the provisions of R.S. 47:321(C) and 322, 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 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 the Tensas Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.33.
Acts 1997, No. 1338, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.5. Disposition of certain collections in Tangipahoa Parish

RS 47:322.5 - Disposition of certain collections in Tangipahoa Parish
A. The avails of the tax imposed from the sales of services as defined by R.S. 47:301(14)(a) in Tangipahoa Parish under the provisions of R.S. 47:321(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 "Tangipahoa Parish Economic Development Fund".
B. The monies in the Tangipahoa Parish Economic Development Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be utilized exclusively for economic development in Tangipahoa Parish. All unexpended and unencumbered monies 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 1997, No. 1338, §1, eff. July 1, 1997; Acts 2018, No. 446, §1, eff. July 1, 2018.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.6. Disposition of certain collections in Washington Parish

RS 47:322.6 - Disposition of certain collections in Washington Parish
A. The avails of the tax imposed from the sales of services as defined by R.S. 47:301(14)(a) in Washington Parish under the provisions of R.S. 47:321(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 "Washington Parish Economic Development and Tourism Fund".
B. The monies in the Washington Parish Economic Development and Tourism Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be utilized exclusively for economic development and tourism in Washington Parish. All unexpended and unencumbered monies 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 1997, No. 1338, §1, eff. July 1, 1997; Acts 2001, No. 986, §1, eff. July 1, 2001.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.7. Disposition of certain collections in Allen Parish

RS 47:322.7 - Disposition of certain collections in Allen Parish
The avails of the tax imposed by R.S. 47:321 from the sale of services as defined in R.S. 47:301(14)(a) in Allen Parish under the provisions of R.S. 47:321(C) and 322 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 monies into the Allen Parish Capital Improvements Fund created pursuant to R.S. 47:302.36. The monies in the fund shall be used in accordance with the provisions of R.S. 47:302.36.
Acts 1997, No. 800, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.8. Disposition of certain funds in Beauregard Parish

RS 47:322.8 - Disposition of certain funds in Beauregard Parish
The avails of the tax imposed by R.S. 47:321 from the sale of services as defined in R.S. 47:301(14)(a) in Beauregard Parish under the provisions of R.S. 47:321(C) and 322 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 monies into the Beauregard Parish Community Improvement Fund created in the state treasury pursuant to R.S. 47:302.24. Monies in the fund shall be allocated and used as provided in R.S. 47:302.24.
Acts 1997, No. 800, §1, eff. July 1, 1997; Acts 2002, 1st Ex. Sess., No. 11, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.9. Disposition of certain collections in East Baton Rouge Parish

RS 47:322.9 - Disposition of certain collections in East Baton Rouge Parish
A. Except as provided in R.S. 47:322.42, the avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301(14)(a) in the parish of East Baton Rouge under the provisions of R.S. 47:321(C) and 322 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 Baton Rouge Parish Enhancement Fund".
B. The monies in the "East Baton Rouge Parish Enhancement Fund" shall be subject to an annual appropriation by the legislature. One hundred thousand dollars of the monies in the fund shall be available annually for use exclusively for urban mass transit purposes 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. One hundred thousand dollars of the monies in the fund shall annually be available for use by the Baton Rouge Sports Foundation; however, no funds so allocated shall be used to pay the salary or related benefits of the executive director. The remainder of the monies in the fund shall be available annually for use by the Riverside Centroplex Arena and Exhibition Center. 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.
C. For purposes of this Section, "urban mass transit purposes" shall include operation and maintenance expenses related to urban mass transit. "Urban mass transit purposes" shall also include capital expenditures related to urban mass transit. For purposes of this Section, "capital expenditures" shall mean expenditures for acquiring lands, buildings, equipment, and vehicles 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.
Acts 1997, No. 808, §1, eff. July 1, 1997; Acts 1999, No. 1324, §1, eff. July 1, 1999.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.10. Disposition of certain collections in Sabine Parish

RS 47:322.10 - Disposition of certain collections in Sabine Parish
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301(14)(a) in Sabine Parish under the provisions of R.S. 47:321(C) and 322, 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 the Sabine Parish Tourism Improvement Fund as provided in and subject to the provisions of R.S. 47:302.37.
Acts 1997, No. 1289, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.12. Disposition of certain collections in Cameron Parish

RS 47:322.12 - Disposition of certain collections in Cameron Parish
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301(14)(a) in Cameron Parish under the provisions of R.S. 47:321(C) and 322, 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 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 the Cameron Parish Tourism Development Fund as provided in and subject to the provisions of R.S. 47:302.25.
Acts 1997, No. 1289, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.13. Disposition of certain collections in Natchitoches Parish

RS 47:322.13 - Disposition of certain collections in Natchitoches Parish
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301(14)(a) in Natchitoches Parish under the provisions of R.S. 47:321(C) and 322, 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 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 the Natchitoches Historic District Development Fund as provided in and subject to the provisions of R.S. 47:302.10(C).
Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 1998, 1st Ex. Sess., No. 154, §2, eff. July 1, 1998.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.14. Disposition of certain collections in Jefferson Davis Parish

RS 47:322.14 - Disposition of certain collections in Jefferson Davis Parish
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301(14)(a) in Jefferson Davis Parish under the provisions of R.S. 47:321(C) and 322, 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 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 the Jefferson Davis Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.38.
Acts 1997, No. 1289, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.15. Disposition of certain collections in St. Charles, St. John the Baptist, and St. James Parishes

RS 47:322.15 - Disposition of certain collections in St. Charles, St. John the Baptist, and St. James Parishes
A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301(14)(a) in St. Charles, St. John the Baptist, and St. James Parishes under the provisions of R.S. 47:321(C) and 322, 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 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 "River Parishes Convention, Tourist, and Visitors Commission Fund".
B. The monies in the River Parishes Convention, Tourist, and Visitors Commission Fund shall be subject to annual appropriation by the legislature. The monies in the fund shall be available exclusively for use by the River Parishes Convention, Tourist, and Visitors Commission. 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. 1289, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.16. Disposition of certain collections in Winn Parish

RS 47:322.16 - Disposition of certain collections in Winn Parish
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301(14)(a) in Winn Parish under the provisions of R.S. 47:321(C) and 322, 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 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 the Winn Parish Tourism Fund as provided in and subject to the provisions of R.S. 47:302.16.
Acts 1997, No. 1289, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.17. Disposition of certain collections in Morehouse Parish

RS 47:322.17 - Disposition of certain collections in Morehouse Parish
A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301(14)(a) in Morehouse Parish under the provisions of R.S. 47:321(C) and 322, 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 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 designated as the "Bastrop Municipal Center Fund".
B. The monies in the Bastrop Municipal Center Fund shall be subject to annual appropriation by the legislature. The monies in the fund shall be available exclusively for use by the city of Bastrop for operations, maintenance, renovations, and repairs to the Municipal Center. All unexpended and unencumbered monies in the fund at the end of any 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 1997, No. 1289, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.18. Disposition of certain collections in Madison and Richland Parishes

RS 47:322.18 - Disposition of certain collections in Madison and Richland Parishes
A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301(14)(a) in Madison Parish under the provisions of R.S. 47:321(C) and 322, 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 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 the Madison Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.4.
B. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301(14)(a) in Richland Parish under the provisions of R.S. 47:321(C) and 322, 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 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 the Richland Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.4.
Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 1998, 1st Ex. Sess., No. 61, §1, eff. May 1, 1998.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.19. Disposition of certain collections in Vernon Parish

RS 47:322.19 - Disposition of certain collections in Vernon Parish
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301(14)(a) in Vernon Parish under the provisions of R.S. 47:321(C) and 322, 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 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 the Vernon Parish Legislative Community Improvement Fund as provided in R.S. 47:302.5 and the distribution and use of such money shall be subject to the provisions of R.S. 47:302.5.
Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2003, No. 799, §1, eff. July 1, 2003.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.20. Disposition of certain collections in Plaquemines Parish

RS 47:322.20 - Disposition of certain collections in Plaquemines Parish
The avails of the tax imposed by R.S. 47:321 from the sale of services as defined in R.S. 47:301(14)(a) in Plaquemines Parish under the provisions of R.S. 47:321(C) and 322 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 monies into the Plaquemines Parish Visitor Enterprise Fund. The monies shall be appropriated and used in accordance with the provisions of R.S. 47:302.40.
Acts 1997, No. 321, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.21. Disposition of certain collections in Livingston Parish

RS 47:322.21 - Disposition of certain collections in Livingston Parish
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301(14)(a) in Livingston Parish under the provisions of R.S. 47:321(C) and 322 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 the Livingston Parish Tourism and Economic Development Fund as provided in and subject to the provisions of R.S. 47:302.41.
Acts 1997, No. 337, §1, eff. July 1, 1997; Acts 1999, No. 137, §1, eff. July 1, 1999.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.22. Disposition of certain collections in the town of Homer in Claiborne Parish

RS 47:322.22 - Disposition of certain collections in the town of Homer in Claiborne Parish
The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301(14)(a) in the town of Homer in Claiborne Parish under the provisions of R.S. 47:321(C) and 322 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 the Town of Homer Economic Development Fund as provided in and subject to R.S. 47:302.42.
Acts 1997, No. 350, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.23. Disposition of certain collections in Union Parish

RS 47:322.23 - Disposition of certain collections in Union Parish
The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301(14)(a) in Union Parish under the provisions of R.S. 47:321(C) and 322 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 the Union Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.43.
Acts 1997, No. 368, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.24. Disposition of certain collections in Terrebonne Parish

RS 47:322.24 - Disposition of certain collections in Terrebonne Parish
A. The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301(14)(a) in Terrebonne Parish under the provisions of R.S. 47:321(C) and 322 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 "Terrebonne Parish Visitor Enterprise Fund".
B. The monies in the Terrebonne Parish Visitor Enterprise Fund shall be subject to annual appropriation by the legislature. The monies in the fund shall be available exclusively for use by the Houma Area Convention and Visitors Bureau to fund the development of tourism and other economic growth projects within the parish of Terrebonne. 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 into the state general fund.
Acts 1997, No. 823, §1, eff. July 1, 1997; Acts 1999, No. 225, §2, eff. June 11, 1999.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.25. Disposition of certain collections in St. Mary Parish

RS 47:322.25 - Disposition of certain collections in St. Mary Parish
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301(14)(a) in St. Mary Parish under the provisions of R.S. 47:321(C) and 322, 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 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 the St. Mary Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.44.
Acts 1997, No. 823, §2, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.26. Disposition of certain collections in West Feliciana Parish

RS 47:322.26 - Disposition of certain collections in West Feliciana Parish
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 Feliciana Parish under the provisions of R.S. 47:321(C) and 322 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 the St. Francisville Economic Development Fund as provided in and subject to R.S. 47:302.46.
Acts 1997, No. 1319, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:322.27. Disposition of certain collections in East Feliciana Parish

RS 47:322.27 - Disposition of certain collections in East Feliciana Parish
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 Feliciana Parish under the provisions of R.S. 47:321(C) and 322 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 the East Feliciana Tourist Commission Fund as provided in and subject to R.S. 47:302.47.
Acts 1997, No. 1319, §1, eff. July 1, 1997.