reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.17. Disposition of certain collections in Pointe Coupee Parish

RS 47:332.17 - Disposition of certain collections in Pointe Coupee Parish
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in Pointe Coupee Parish under the provisions of R.S. 47:331(C) and 332 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 Pointe Coupee Parish Visitor Enterprise Fund. The monies in the Pointe Coupee Parish Visitor Enterprise Fund shall be used in accordance with the provisions of R.S. 47:302.28.
Acts 1995, No. 1309, §1, eff. July 1, 1995.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.18. Disposition of certain collections in Iberville Parish

RS 47:332.18 - Disposition of certain collections in Iberville Parish
A. The avails of the tax imposed by R.S. 47:302, the avails of the tax imposed by R.S. 47:321, and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in the parish of Iberville 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 "Iberville Parish Visitor Enterprise Fund".
B. The monies in the Iberville Parish Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature to the parish governing authority of Iberville Parish. The monies in the fund shall be made available exclusively for economic development and tourism purposes, planning, development, or capital improvements of tourism sites in the parish of Iberville. 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. For purposes of this Section, "capital improvements" shall mean expenditures for acquiring lands, buildings, equipment, or other permanent properties, or for their construction, preservation, development, or permanent 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.
Acts 1995, No. 1309, §1, eff. July 1, 1995; Acts 1997, No. 340, §1, eff. July 1, 1997; Acts 2012, No. 597, §3, eff. July 1, 2012.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.19. Disposition of certain collections in West Baton Rouge Parish

RS 47:332.19 - Disposition of certain collections in West Baton Rouge Parish
A. The avails of the tax imposed by R.S. 47:302, the avails of the tax imposed by R.S. 47:321, and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in the parish of West Baton Rouge under the provisions of R.S. 47:302(C), 321(C), 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 "West Baton Rouge Parish Visitor Enterprise Fund".
B. The monies in the West Baton Rouge Parish Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature to the parish governing authority of West Baton Rouge Parish. The monies in the fund shall be made available exclusively for economic development and tourism purposes, planning, development, or capital improvements of tourism sites in the parish of West Baton Rouge. 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. For purposes of this Section, "capital improvements" shall mean expenditures for acquiring lands, buildings, equipment, or other permanent properties, or for their construction, preservation, development, or permanent 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.
Acts 1995, No. 1309, §1, eff. July 1, 1995; Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2012, No. 597, §3, eff. July 1, 2012.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.20. Disposition of certain collections in St. Landry Parish

RS 47:332.20 - Disposition of certain collections in St. Landry Parish
A. The avails of the tax imposed by R.S. 47:302, the avails of the tax imposed by R.S. 47:321, and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in the parish of St. Landry 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. Landry Parish Historical Development Fund No. 1". 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. The monies in the fund shall be used solely as provided by Subsection B of this Section and only in the amounts appropriated by the legislature.
B. The monies in the St. Landry Parish Historical Development Fund No. 1 shall be subject to an annual appropriation by the legislature. An amount equal to the avails of the tax imposed by R.S. 47:302 shall be allocated exclusively for renovation, repair, reconstruction, maintenance, 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, all related to the improvement and/or preservation of the Old City Hall - City Market in Opelousas; operations of the Delta Grand Theatre in Opelousas; operations, upgrades, and maintenance of City of Opelousas Parks and Recreation; improvement, preservation, and operation of the Liberty Theatre in Eunice; and any other related tourism activities in St. Landry Parish. An amount equal to the avails of the tax imposed by R.S. 47:321 and 331 shall be allocated to the St. Landry Parish Tourist Commission for use exclusively in planning, development, or capital improvements of tourism sites in the parish of St. Landry.
Acts 1995, No. 1309, §1, eff. July 1, 1995; Acts 2001, No. 221, §1, eff. July 1, 2001; Acts 2007, No. 189, §1, eff. June 27, 2007; Acts 2012, No. 576, §2, eff. July 1, 2012; Acts 2021, No. 284, §1, eff. June 14, 2021.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.21. Disposition of certain collections in Avoyelles Parish

RS 47:332.21 - Disposition of certain collections in Avoyelles Parish
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in Avoyelles Parish under the provisions of R.S. 47:331(C) and 332 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 Avoyelles Parish Visitor Enterprise Fund. The monies in the Avoyelles Parish Visitor Enterprise Fund shall be used in accordance with the provisions of R.S. 47:302.6.
Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.22. Disposition of certain collections in St. Bernard Parish

RS 47:332.22 - Disposition of certain collections in St. Bernard Parish
A. The avails of the tax imposed by R.S. 47:302 and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in the parish of St. Bernard under the provisions of R.S. 47:302(C), 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. Bernard Parish Enterprise Fund".
B. The monies in the St. Bernard Parish Enterprise Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be available exclusively for tourism purposes and economic development purposes in St. Bernard Parish.
C. The parish of St. Bernard may issue bonds payable from a pledge and dedication of the amounts of proceeds of the tax in the St. Bernard Parish Enterprise Fund. Whenever such bonds are issued, the legislature shall annually appropriate, to the extent of deposits in the fund, monies sufficient to pay the principal, interest, and premium, if any, due on the bonds each year. If the legislature, after a diligent and good faith effort, fails to appropriate sufficient monies to pay the principal, interest, and premium, if any, due on the bonds each year, or if such appropriation cannot be effected, the state shall in no way be a party to any contractual rights arising from the bonds issued, nor shall the state be in any way obligated for any payments due to holders of the bonds issued under the provisions of this Section.
Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.23. Disposition of certain collections in St. James Parish

RS 47:332.23 - Disposition of certain collections in St. James Parish
A. The avails of the tax imposed by R.S. 47:302 and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in the parish of St. James under the provisions of R.S. 47:302(C), 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. James Parish Enterprise Fund".
B. The monies in the St. James Parish Enterprise Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be available for use by the governing authority of St. James Parish to promote tourism and economic development-related activities and for acquisition of land and acquisition, construction, maintenance, and repair of buildings and parking areas for use for the St. James Convention Facility or the St. James Parish Tourist Information Welcome Center, and other multipurpose buildings, including an agricultural arena and farmer's market.
C. The parish of St. James may issue bonds payable from a pledge and dedication of the amounts of proceeds of the tax in the St. James Parish Enterprise Fund. Whenever such bonds are issued, the legislature shall annually appropriate, to the extent of deposits in the fund, monies sufficient to pay the principal, interest, and premium, if any, due on the bonds each year. If the legislature, after a diligent and good faith effort, fails to appropriate sufficient monies to pay the principal, interest, and premium, if any, due on the bonds each year, or if such appropriation cannot be effected, the state shall in no way be a party to any contractual rights arising from the bonds issued, nor shall the state be in any way obligated for any payments due to holders of the bonds issued under the provisions of this Section.
Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996; Acts 2015, No. 182, §1, eff. July 1, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.24. Disposition of certain collections in St. Charles Parish

RS 47:332.24 - Disposition of certain collections in St. Charles Parish
The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301(14)(a) in the parish of St. Charles under the provisions of R.S. 47:331(C) and 332 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 becomes due and payable within any fiscal year, the treasurer shall pay the remainder of such monies into the St. Charles Parish Enterprise Fund. The monies in the St. Charles Parish Enterprise Fund shall be used in accordance with the provisions of R.S. 47:302.11(B).
Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.25. Disposition of certain collections in West Carroll Parish

RS 47:332.25 - Disposition of certain collections in West Carroll Parish
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in West Carroll Parish under the provisions of R.S. 47:331(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 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 › §47:332.26. Disposition of certain collections in East Carroll Parish

RS 47:332.26 - Disposition of certain collections in East Carroll Parish
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in East Carroll Parish under the provisions of R.S. 47:331(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 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 › §47:332.27. Disposition of certain collections in Tensas Parish

RS 47:332.27 - Disposition of certain collections in Tensas Parish
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in Tensas Parish under the provisions of R.S. 47:331(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 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 › §47:332.28. Disposition of certain collections in Allen Parish

RS 47:332.28 - Disposition of certain collections in Allen Parish
The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301(14)(a) in Allen Parish under the provisions of R.S. 47:331(C) and 332 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 › §47:332.29. Disposition of certain collections in Sabine Parish

RS 47:332.29 - Disposition of certain collections in Sabine Parish
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in Sabine Parish under the provisions of R.S. 47:331(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 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 › §47:332.30. Disposition of certain collections in Calcasieu Parish

RS 47:332.30 - Disposition of certain collections in Calcasieu Parish
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in Calcasieu Parish under the provisions of R.S. 47:331(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 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 avails from the sales of such services in Ward 3 of Calcasieu Parish into the Lake Charles Civic Center Fund as provided in and subject to the provisions of R.S. 47:322.11, the avails from the sales of such services in Wards 4, 5, 6, and 7 of Calcasieu Parish into the West Calcasieu Community Center Fund as provided in and subject to the provisions of R.S. 47:302.12, and the avails from the sales of such services in Wards 1, 2, and 8 of Calcasieu Parish into the Calcasieu Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.14.
Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 1998, 1st Ex. Sess., No. 33, §1, eff. April 24, 1998.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.31. Disposition of certain collections in Cameron Parish

RS 47:332.31 - Disposition of certain collections in Cameron Parish
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in Cameron Parish under the provisions of R.S. 47:331(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 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 › §47:332.32. Disposition of certain collections in Jefferson Davis Parish

RS 47:332.32 - Disposition of certain collections in Jefferson Davis Parish
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in Jefferson Davis Parish under the provisions of R.S. 47:331(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 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 › §47:332.33. Disposition of certain collections in Winn Parish

RS 47:332.33 - Disposition of certain collections in Winn Parish
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in Winn Parish under the provisions of R.S. 47:331(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 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 › §47:332.34. Disposition of certain collections in Morehouse Parish

RS 47:332.34 - Disposition of certain collections in Morehouse Parish
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in Morehouse Parish under the provisions of R.S. 47:331(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 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 Bastrop Municipal Center Fund as provided in and subject to the provisions of R.S. 47:322.17.
Acts 1997, No. 1289, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.35. Disposition of certain collections in Plaquemines Parish

RS 47:332.35 - Disposition of certain collections in Plaquemines Parish
The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301(14)(a) in Plaquemines Parish under the provisions of R.S. 47:331(C) and 332 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 › §47:332.36. Disposition of certain collections in Livingston Parish

RS 47:332.36 - Disposition of certain collections in Livingston Parish
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in Livingston Parish under the provisions of R.S. 47:331(C) and 332 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 › §47:332.37. Disposition of certain collections in the town of Homer in Claiborne Parish

RS 47:332.37 - 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. 47:331(C) and 332 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 › §47:332.38. Disposition of certain collections in Union Parish

RS 47:332.38 - 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. 47:331(C) and 332 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 › §47:332.39. Disposition of certain collections in Terrebonne Parish

RS 47:332.39 - 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. 47:331(C) and 332 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 › §47:332.40. Disposition of certain collections in St. Mary Parish

RS 47:332.40 - Disposition of certain collections in St. Mary Parish
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in St. Mary Parish under the provisions of R.S. 47:331(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 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 › §47:332.41. Disposition of certain collections in West Feliciana Parish

RS 47:332.41 - 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. 47:331(C) and 332 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 › §47:332.42. Disposition of certain collections in East Feliciana Parish

RS 47:332.42 - 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. 47:331(C) and 332 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.43. Disposition of certain collections in Lincoln Parish

RS 47:332.43 - Disposition of certain collections in Lincoln Parish
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in Lincoln Parish under the provisions of R.S. 47:331(C) and 332 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 Lincoln Parish Municipalities Fund as provided in and subject to the provisions of R.S. 47:322.33.
Acts 1997, No. 651, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.44. Disposition of certain collections in Madison and Richland Parishes

RS 47:332.44 - Disposition of certain collections in Madison and Richland Parishes
A.(1) The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in Madison Parish under the provisions of R.S. 47:331(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 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 "Madison Parish Visitor Enterprise Fund".
(2) The monies in the Madison Parish Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature. 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.
B.(1) The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in Richland Parish under the provisions of R.S. 47:331(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 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 "Richland Parish Visitor Enterprise Fund".
(2) The monies in the Richland Parish Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature. 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 1998, 1st Ex. Sess., No. 62, §1, eff. July 1, 1998.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.45. Disposition of certain collections in Red River Parish

RS 47:332.45 - Disposition of certain collections in Red River Parish
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in Red River Parish under the provisions of R.S. 47:331(C) and 332 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 Red River Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.45.
Acts 1999, No. 121, §1, eff. July 1, 1999.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.46. Disposition of certain collections in LaSalle Parish

RS 47:332.46 - Disposition of certain collections in LaSalle Parish
The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301(14)(a) in LaSalle Parish under the provisions of R.S. 47:331(C) and 332 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 LaSalle Economic Development District Fund. The monies shall be appropriated and used in accordance with the provisions of R.S. 47:322.35.
Acts 1999, No. 381, §1, eff. July 1, 1999.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.47. Disposition of certain collections in Evangeline Parish

RS 47:332.47 - Disposition of certain collections in Evangeline Parish
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in Evangeline Parish under the provisions of R.S. 47:331(C) and 332 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 Evangeline Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.49.
Acts 1999, No. 1025, §1, eff. July 1, 1999.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.48. Disposition of certain collections in the city of Baker

RS 47:332.48 - Disposition of certain collections in the city of Baker
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in the city of Baker under the provisions of R.S. 47:331(C) and 332 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 Baker Economic Development Fund as provided in and subject to the provisions of R.S. 47:302.50.
Acts 1999, No. 1324, §1, eff. July 1, 1999.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.49. Disposition of certain collections in Bienville Parish

RS 47:332.49 - Disposition of certain collections in Bienville 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 Bienville Parish under the provisions of R.S. 47:331(C) and 332 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 Bienville Parish Tourism and Economic Development Fund as provided in and subject to the provisions of R.S. 47:302.51.
Acts 2001, No. 224, §1, eff. July 1, 2001.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.51. Disposition of certain collections in Concordia Parish

RS 47:332.51 - Disposition of certain collections in Concordia 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 Concordia Parish under the provisions of R.S. 47:331(C) and 332 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 Concordia Parish Economic Development Fund as provided in and subject to the provisions of R.S. 47:302.53.
Acts 2002, 1st Ex. Sess., No. 2, §1, eff. July 1, 2002.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.52. Disposition of certain collections in Lafourche Parish

RS 47:332.52 - Disposition of certain collections in Lafourche Parish
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in Lafourche Parish under the provisions of R.S. 47:331(C) and 332 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 Lafourche Parish Association for Retarded Citizens (ARC) Training and Development Fund as provided in and subject to the provisions of R.S. 47:322.46.
Acts 2002, 1st Ex. Sess., No. 71, §1, eff. July 1, 2002.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.53. Disposition of certain collections in Webster Parish

RS 47:332.53 - Disposition of certain collections in Webster Parish
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in Webster Parish under the provisions of R.S. 47:331(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 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 Webster Parish Convention and Visitors Commission Fund as provided in and subject to the provisions of R.S. 47:302.15.
Acts 2008, No. 250, §1, eff. July 1, 2008; Acts 2009, No. 505, §1, eff. June 30, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.54. Disposition of certain collections in Grant Parish

RS 47:332.54 - Disposition of certain collections in Grant Parish
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in Grant Parish under the provisions of R.S. 47:331(C) and 332 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 Grant Parish Economic Development Fund as provided in and subject to the provisions of R.S. 47:302.55.
Acts 2015, No. 39, §1, eff. July 1, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:332.55. Disposition of certain collections in Orleans Parish

RS 47:332.55 - Disposition of certain collections in Orleans Parish
Notwithstanding the provisions of R.S. 47:332.10, the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) collected from hotels as defined in R.S. 47:301(6)(a)(ii) in Orleans Parish under the provisions of R.S. 47:331(C) and 332 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 New Orleans Quality of Life Fund as provided in and subject to the provisions of R.S. 47:302.56.
Acts 2017, No. 333, §1, eff. July 1, 2017.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:333. Use tax on limestone aggregate

RS 47:333 - Use tax on limestone aggregate
A. Effective July 1, 1984, a use tax is hereby levied upon the first use, in a commercial enterprise in this state, of limestone aggregate for which no Louisiana sales tax is paid. Any person or entity who engages in such first use shall pay to the Department of Revenue such tax of twenty-five cents per ton of limestone aggregate so used. Such use tax is levied in lieu of any other use tax levied in connection with state sales taxes.
B. Such tax shall be paid in accordance with the administrative and enforcement powers conferred upon the Department of Revenue by Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes insofar as the application of such provisions is practicable, or in accordance with applicable enforcement provisions of general laws, and in accordance with procedures required by the department.
Acts 1984, 1st Ex. Sess., No. 13, §1, eff. March 27, 1984; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS, NO. 13, §2.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:335.2. Definitions

RS 47:335.2 - Definitions
As used in this Chapter:
(1) "Agreement" means the Streamlined Sales and Use Tax Agreement.
(2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.
(3) "Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions.
(4) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
(5) "Sales and use tax" means the taxes levied under R.S. 47:301 through 332 and the taxes that are levied by local governmental subdivisions and school boards under authority of Article VI, Section 29 of the Constitution of Louisiana.
(6) "Seller" means any person making sales, leases, or rentals of personal property or services.
(7) "State" means any state of the United States and the District of Columbia.
Acts 2001, No. 72, §1, eff. May 24, 2001.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:335.3. Policy

RS 47:335.3 - Policy
The Legislature of Louisiana finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
Acts 2001, No. 72, §1, eff. May 24, 2001.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:335.4. Multistate discussions; Streamlined Sales and Use Tax Agreement

RS 47:335.4 - Multistate discussions; Streamlined Sales and Use Tax Agreement
A. For the purpose of reviewing, amending, and finalizing the agreement authorized by this Chapter, the state of Louisiana shall enter into multistate discussions. For purposes of such discussions, the state shall be represented by four delegates, one member to be appointed by the president of the Senate, one member to be appointed by the speaker of the House of Representatives, and two members to be appointed by the governor.
B. The Louisiana Department of Revenue is authorized and directed upon the consent of the legislature to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the Louisiana Department of Revenue is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers.
C. The Louisiana Department of Revenue is further authorized to take other actions reasonably required to implement the provisions set forth in this Chapter. Other actions authorized by this Section include but are not limited to the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.
D. The secretary of the Louisiana Department of Revenue or the secretary's designee is authorized to represent this state before the other states that are signatories to the agreement.
Acts 2001, No. 72, §1, eff. May 24, 2001.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:335.5. Louisiana law unmodified

RS 47:335.5 - Louisiana law unmodified
No provision of the agreement authorized by this Chapter in whole or part invalidates or amends any provision of the law of Louisiana. Adoption of the agreement by Louisiana does not amend or modify any law of Louisiana. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of the Legislature of Louisiana.
Acts 2001, No. 72, §1, eff. May 24, 2001.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:335.7. Cooperating sovereigns

RS 47:335.7 - Cooperating sovereigns
The agreement authorized by this Chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
Acts 2001, No. 72, §1, eff. May 24, 2001.