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Regular Session, 2012 ENROLLED
SENATE BILL NO. 313
BY SENATOR DONAHUE
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
exclusively for use by the St. Tammany Parish Tourist Commission and the St.18
Tammany Parish Economic and Industrial Development District, as provided in this19
Section. All unexpended and unencumbered monies in the fund shall remain in the20
fund. The monies in the fund shall be invested by the treasurer in the same manner21
as the monies in the state general fund, and all interest earned shall be deposited into22
the state general fund.23
C. Beginning Fiscal Year 2012-2013, monies Monies in the fund shall be24
subject to annual appropriation by the legislature and shall be allocated as follows:25
(1) St. Tammany Parish Tourist and Convention Commission, eighty26
twenty-five percent.27
ACT No. 465 SB NO. 313 ENROLLED
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(2) St. Tammany Parish Economic and Industrial Development District,1
fifteen forty-five percent.2
(3) Northshore Harbor Center District, nine percent.3
(4)(a) Recreation District No. 1 of St. Tammany Parish, nine percent.4
(b) However, in any fiscal year in which bonds are issued for purposes5
of the St. Tammany Events Center District, and for each fiscal year thereafter,6
the nine percent allocation as provided for in Subparagraph (a) of this7
Paragraph shall be divided equally between Recreation District No. 1 and the8
St. Tammany Events Center District.9
(5)(a) St. Tammany Parish Government, twelve percent.10
(b) The twelve percent allocation as provided for in Subparagraph (a) of11
this Paragraph shall be dedicated solely and exclusively for improvements,12
operations, and maintenance of Camp Salmen Nature Park, the East St.13
Tammany Fishing Pier and Tammany Trace, distributed each year in amounts14
within the sole discretion of the St. Tammany Parish Government.15
D.(1) Twenty-f ive percent of the fund, from the portion allocated to the St.16
Tammany Parish Tourist Commission, shall be subject to the restrictions and used17
solely for the purposes as provided in Paragraph (2) of this Subsection.18
(2)(a) The money deposited in the fund for Fiscal Years 1997-1998 and1998-19
1999 shall be appropriated to the St. Tammany Parish Tourist Commission and shall20
be held by such commission in its treasury as a special restricted account. The money21
in such account may be invested in the same manner as other funds of the22
commission, but otherwise shall not be used before July 1, 1999. After that date, the23
money may be used by the commission for the purposes provided for in24
Subparagraph (b) of this Paragraph. However, nothing in this Item shall prohibit the25
Northshore Harbor Center District and the St. Tammany Events Center District,26
established pursuant to R.S. 33:4575 through 4575.6 and R.S. 33:4579 through27
4579.5, from requesting funds, not to exceed fifty thousand dollars for each district,28
to be used for research, development, marketing, and feasibility studies. All monies29
requested shall be approved by, and at the sole discretion of, the St. Tammany Parish30 SB NO. 313 ENROLLED
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Tourist Commission.1
(b) Beginning July 1, 1999, the money in the special restricted account shall2
be used for performing arts and/or convention centers within St. Tammany Parish,3
including use for capital improvements related to the construction, maintenance, and4
operation of such centers.5
(c) Beginning in Fiscal Year 2004-2005, and in each fiscal year thereafter,6
monies may be appropriated from the St. Tammany Parish Fund for support of7
performing arts and/or convention centers within St. Tammany Parish, including use8
for capital improvements related to the construction, maintenance, and operation of9
such centers. Appropriations shall be allocated as follows:10
(i) Twenty percent of the total appropriation shall be allocated to the St.11
Tammany Parish Tourist Commission.12
(ii) Forty percent of the total appropriation shall be allocated to the13
Northshore Harbor Center District.14
(iii) Forty percent of the total appropriation shall be allocated to Recreation15
District No. 1 of St. Tammany Parish; however, in any fiscal year in which bonds are16
issued for purposes of the St. Tammany Events Center District, and for each fiscal17
year thereafter, this forty percent allocation will be divided equally between18
Recreation District No. 1 and the St. Tammany Events Center District.19
Section 2. This Act shall become effective on July 1, 2012; if vetoed by the governor20
and subsequently approved by the legislature, this Act shall become effective on July 1,21
2012, or on the day following such approval by the legislature, whichever is later.22
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: