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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
A. The avails of the tax imposed by this Chapter from the sale of services as9
defined in R.S. 47:301(14)(a) in St. Tammany Parish under this Chapter shall be10
credited to the Bond Security and Redemption Fund, and after a sufficient amount11
is allocated from that fund to pay all the obligations secured by the full faith and12
credit of the state which become due and payable within any fiscal year, the treasurer13
shall pay the remainder of such funds into a special fund which is hereby created in14
the state treasury and designated as the "St. Tammany Parish Fund".15
B. The monies in the St. Tammany Parish Fund shall be subject to annual16
appropriations by the legislature. The monies in the fund shall be available17 SB NO. 313
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exclusively for use by the St. Tammany Parish Tourist Commission and the St.1
Tammany Parish Economic and Industrial Development District, as provided in this2
Section. All unexpended and unencumbered monies in the fund shall remain in the3
fund. The monies in the fund shall be invested by the treasurer in the same manner4
as the monies in the state general fund, and all interest earned shall be deposited into5
the state general fund.6
C. Beginning Fiscal Year 2012-2013, monies Monies in the fund shall be7
subject to annual appropriation by the legislature and shall be allocated as follows:8
(1) St. Tammany Parish Tourist and Convention Commission, eighty9
twenty-five percent.10
(2) St. Tammany Parish Economic and Industrial Development District,11
fifteen forty-five percent.12
(3) Northshore Harbor Center District, nine percent.13
(4)(a) Recreation District No. 1 of St. Tammany Parish, nine percent.14
(b) However, in any fiscal year in which bonds are issued for purposes15
of the St. Tammany Events Center District, and for each fiscal year thereafter,16
the nine percent allocation as provided for in Subparagraph (a) of this17
Paragraph shall be divided equally between Recreation District No. 1 and the18
St. Tammany Events Center District.19
(5)(a) St. Tammany Parish Government, twelve percent.20
(b) The twelve percent allocation as provided for in Subparagraph (a) of21
this Paragraph shall be dedicated solely and exclusively for improvements,22
operations, and maintenance of Camp Salmen Recreation Area, the East St.23
Tammany Fishing Pier and Tammany Trace, distributed each year in amounts24
within the sole discretion of the St. Tammany Parish Government.25
D.(1) Twenty-five percent of the fund, from the portion allocated to the St.26
Tammany Parish Tourist Commission, shall be subject to the restrictions and used27
solely for the purposes as provided in Paragraph (2) of this Subsection.28
(2)(a) The money deposited in the fund for Fiscal Years 1997-1998 and1998-29 SB NO. 313
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1999 shall be appropriated to the St. Tammany Parish Tourist Commission and shall1
be held by such commission in its treasury as a special restricted account. The money2
in such account may be invested in the same manner as other funds of the3
commission, but otherwise shall not be used before July 1, 1999. After that date, the4
money may be used by the commission for the purposes provided for in5
Subparagraph (b) of this Paragraph. However, nothing in this Item shall prohibit the6
Northshore Harbor Center District and the St. Tammany Events Center District,7
established pursuant to R.S. 33:4575 through 4575.6 and R.S. 33:4579 through8
4579.5, from requesting funds, not to exceed fifty thousand dollars for each district,9
to be used for research, development, marketing, and feasibility studies. All monies10
requested shall be approved by, and at the sole discretion of, the St. Tammany Parish11
Tourist Commission.12
(b) Beginning July 1, 1999, the money in the special restricted account shall13
be used for performing arts and/or convention centers within St. Tammany Parish,14
including use for capital improvements related to the construction, maintenance, and15
operation of such centers.16
(c) Beginning in Fiscal Year 2004-2005, and in each fiscal year thereafter,17
monies may be appropriated from the St. Tammany Parish Fund for support of18
performing arts and/or convention centers within St. Tammany Parish, including use19
for capital improvements related to the construction, maintenance, and operation of20
such centers. Appropriations shall be allocated as follows:21
(i) Twenty percent of the total appropriation shall be allocated to the St.22
Tammany Parish Tourist Commission.23
(ii) Forty percent of the total appropriation shall be allocated to the24
Northshore Harbor Center District.25
(iii) Forty percent of the total appropriation shall be allocated to Recreation26
District No. 1 of St. Tammany Parish; however, in any fiscal year in which bonds are27
issued for purposes of the St. Tammany Events Center District, and for each fiscal28
year thereafter, this forty percent allocation will be divided equally between29 SB NO. 313
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Recreation District No. 1 and the St. Tammany Events Center District.1
Section 2. This Act shall become effective on July 1, 2012; if vetoed by the governor2
and subsequently approved by the legislature, this Act shall become effective on July 1,3
2012, or on the day following such approval by the legislature, whichever is later.4
The original instrument was prepared by Danielle Doiron. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by Michelle Broussard-Johnson.
DIGEST
Donahue (SB 313)
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 and Convention 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 and
Convention 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 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 and Convention Commission, 25%.
2. St. Tammany Parish 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. SB NO. 313
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5. St. Tammany Parish Government, 12%; dedicated for improvements, operations and
maintenance of Camp Salmen 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)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill.
1. Changes "St. Tammany Parish Tourist Commission" to "St. Tammany Parish
Tourist and Convention Commission".
2. Changes "St. Tammany Parish Economic and Industrial Development
District" to "St. Tammany Development District".
3. Changes "Camp Salman" to "Camp Salmen".
Senate Floor Amendments to reengrossed bill.
1. Technical amendments.