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Regular Session, 2012
SENATE BILL NO. 313
BY SENATOR DONAHUE
FUNDS/FUNDING. Provides relative to allocation of monies from the St. Tammany Parish
Fund. (7/1/12)
AN ACT1
To amend and reenact R.S. 47:302.26, relative to the disposition of certain state sales tax2
collections in St. Tammany Parish; to provide for annual appropriations to the St.3
Tammany Parish Fund and for the disposition and use of the money in such fund;4
and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:302.26 is hereby amended and reenacted to read as follows: 7
ยง302.26. Disposition of certain collections in St. Tammany Parish8
* * *9
B. The monies in the St. Tammany Parish Fund shall be subject to annual10
appropriations by the legislature. The monies in the fund shall be available11
exclusively for use by the St. Tammany Parish Tourist Commission and the St.12
Tammany Parish Economic and Industrial Development District, as provided in this13
Section. All unexpended and unencumbered monies in the fund shall remain in the14
fund. The monies in the fund shall be invested by the treasurer in the same manner15
as the monies in the state general fund, and all interest earned shall be deposited into16
the state general fund.17 SB NO. 313
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C. Beginning Fiscal Year 2012-2013, monies Monies in the fund shall be1
subject to annual appropriation by the legislature and shall be allocated as follows:2
(1) St. Tammany Parish Tourist Commission, eighty twenty-five percent.3
(2) St. Tammany Parish Economic and Industrial Development District,4
fifteen forty-five percent.5
(3) Northshore Harbor Center District, nine percent.6
(4)(a) Recreation District No. 1 of St. Tammany Parish, nine percent.7
(b) However, in any fiscal year in which bonds are issued for purposes8
of the St. Tammany Events Center District, and for each fiscal year thereafter,9
the nine percent allocation as provided for in Subparagraph (4)(a) of this10
Section shall be divided equally between Recreation District No. 1 and the St.11
Tammany Events Center District.12
(5)(a) St. Tammany Parish Government, twelve percent.13
(b) The twelve percent allocation as provided for in Subparagraph14
(5)(a) shall be dedicated solely and exclusively for improvements, operations,15
and maintenance of Camp Salman Recreation Area, the East St. Tammany16
Fishing Pier and Tammany Trace, distributed each year in amounts within the17
sole discretion of the St. Tammany Parish Government.18
D.(1) Twenty-five percent of the fund, from the portion allocated to the St.19
Tammany Parish Tourist Commission, shall be subject to the restrictions and used20
solely for the purposes as provided in Paragraph (2) of this Subsection.21
(2)(a) The money deposited in the fund for Fiscal Years 1997-1998 and1998-22
1999 shall be appropriated to the St. Tammany Parish Tourist Commission and shall23
be held by such commission in its treasury as a special restricted account. The money24
in such account may be invested in the same manner as other funds of the25
commission, but otherwise shall not be used before July 1, 1999. After that date, the26
money may be used by the commission for the purposes provided for in27
Subparagraph (b) of this Paragraph. However, nothing in this Item shall prohibit the28
Northshore Harbor Center District and the St. Tammany Events Center District,29 SB NO. 313
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established pursuant to R.S. 33:4575 through 4575.6 and R.S. 33:4579 through1
4579.5, from requesting funds, not to exceed fifty thousand dollars for each district,2
to be used for research, development, marketing, and feasibility studies. All monies3
requested shall be approved by, and at the sole discretion of, the St. Tammany Parish4
Tourist Commission.5
(b) Beginning July 1, 1999, the money in the special restricted account shall6
be used for performing arts and/or convention centers within St. Tammany Parish,7
including use for capital improvements related to the construction, maintenance, and8
operation of such centers.9
(c) Beginning in Fiscal Year 2004-2005, and in each fiscal year thereafter,10
monies may be appropriated from the St. Tammany Parish Fund for support of11
performing arts and/or convention centers within St. Tammany Parish, including use12
for capital improvements related to the construction, maintenance, and operation of13
such centers. Appropriations shall be allocated as follows:14
(i) Twenty percent of the total appropriation shall be allocated to the St.15
Tammany Parish Tourist Commission.16
(ii) Forty percent of the total appropriation shall be allocated to the17
Northshore Harbor Center District.18
(iii) Forty percent of the total appropriation shall be allocated to Recreation19
District No. 1 of St. Tammany Parish; however, in any fiscal year in which bonds are20
issued for purposes of the St. Tammany Events Center District, and for each fiscal21
year thereafter, this forty percent allocation will be divided equally between22
Recreation District No. 1 and the St. Tammany Events Center District.23
Section 2. This Act shall become effective on July 1, 2012; if vetoed by the governor24
and subsequently approved by the legislature, this Act shall become effective on July 1,25
2012, or on the day following such approval by the legislature, whichever is later.26 SB NO. 313
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The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Doiron.
DIGEST
Present law provides for the disposition of state sales taxes levied on hotels and motels in
St. Tammany Parish. Provides that the avails of such state taxes be placed in a special fund
designated as the "St. Tammany Parish Fund." Provides that the monies shall be subject to
annual appropriation by the legislature and available exclusively for use as follows:
(1)85% to the St. Tammany Parish Tourist Commission.
(a) 25% of these monies available to the Commission, beginning FY 04-05, are to
be used to support performing arts and/or convention centers within the parish, including for
capital improvements related to the construction, maintenance, and operation of these centers
and allocated as follows:
(i)20% of the total appropriation to the St. Tammany Parish Tourist
Commission.
(ii)40% to the Northshore Harbor Center District.
(iii)40% to Recreation District No. 1 of St. Tammany Parish; however, in any
fiscal year in which bonds are issued for purposes of the St. Tammany Events
Center District, and for each fiscal year thereafter, the forty percent
allocation was to be divided equally between Recreation District No. 1 and
the St. Tammany Events Center District.
(2)15% to the St. Tammany Parish Economic and Industrial Development District.
Proposed law deletes these allocations and provides for the monies in the St. Tammany
Parish Fund be subject to annual appropriation by the legislature and available exclusively
for use as follows, beginning FY 2012-2013:
(1)St. Tammany Parish Tourist Commission, 25%
(2)St. Tammany Parish Economic and Industrial Development District, 45%
(3)Northshore Harbor Center District, 9%
(4)Recreation District No. 1 of St. Tammany Parish, 9%; however, in any fiscal year in
which bonds are issued for purposes of the St. Tammany Events Center District, and
for each fiscal year thereafter, the allocation shall be divided equally between
Recreation District No. 1 and the St. Tammany Events Center District.
(5)St. Tammany Parish Government, 12%; dedicated for improvements, operations and
maintenance of Camp Salman Recreation Area, the East St. Tammany Fishing Pier,
and Tammany Trace; distributed each year in amounts within the sole discretion of
the parish government.
Effective July 1, 2012.
(Amends R.S. 47:302.26)