HLS 24RS-232 ENGROSSED
2024 Regular Session
HOUSE BILL NO. 77
BY REPRESENTATIVE LACOMBE
TAX/SALES-USE, LOCAL: Provides for the disposition of certain local sales and use
taxes at the Angola State Penitentiary Prison Rodeo
1 AN ACT
2To amend and reenact R.S. 39:467(B)(3)(introductory paragraph) and (c) and 468(E)(3),
3 relative to sales of certain services and tangible personal property at certain facilities;
4 to provide for the disposition of certain sales and use tax proceeds collected from the
5 Angola State Penitentiary Prison Rodeo; and to provide for related matters.
6 Notice of intention to introduce this Act has been published
7 as provided by Article III, Section 13 of the Constitution of
8 Louisiana.
9Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 39:467(B)(3)(introductory paragraph) and (c) and 468(E)(3) are
11hereby amended and reenacted to read as follows:
12 §467. Sales of services and tangible personal property at a publicly owned domed
13 stadium facility or baseball facility; sales and use tax; exemptions
14 * * *
15 B. State-owned facility.
16 * * *
17 (3) Disposition of local tax proceeds from event sales at a state owned state-
18 owned domed facility.
19 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 24RS-232 ENGROSSED
HB NO. 77
1 (c) After satisfaction of the requirements of Subparagraph (a) of this
2 Paragraph, of the total remaining local sales and use tax proceeds derived from event
3 sales at the Angola State Penitentiary Prison Rodeo, an amount equal to sixty-six
4 twenty percent shall be allocated to the West Feliciana Parish School Board, and an
5 amount equal to thirty-four eighty percent shall be allocated to the West Feliciana
6 Council on Aging.
7 * * *
8 §468. Sales of services and tangible personal property at certain public facilities;
9 sales and use tax; exemptions
10 * * *
11 E. Disposition of local tax proceeds.
12 * * *
13 (3) After satisfaction of the requirements of Paragraph (1) of this
14 Subsection, of the total remaining local sales and use tax proceeds derived from
15 event sales at the Angola State Penitentiary Prison Rodeo, an amount equal to sixty-
16 six twenty percent shall be allocated to the West Feliciana Parish School Board, and
17 an amount equal to thirty-four eighty percent shall be allocated to the West Feliciana
18 Council on Aging.
19 * * *
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 77 Engrossed 2024 Regular Session LaCombe
Abstract: Changes the disposition of local sales and use tax proceeds derived from event
sales at the Angola State Penitentiary Prison Rodeo from 66% to the West Feliciana
Parish School Board and 34% to the West Feliciana Council on Aging to 20% to the
West Feliciana Parish School Board and 80% to the West Feliciana Council on
Aging.
Present law provides for the disposition of state and local sales and use taxes collected from
event sales held at state-owned domed facilities and at facilities owned and operated by or
for the state, or any of its agencies or commissions, or by any political subdivision, or on the
publicly owned property on which the facility is located.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 24RS-232 ENGROSSED
HB NO. 77
Present law dedicates 66% of the local sales and use tax proceeds derived from event sales
at the Angola State Penitentiary Prison Rodeo to the West Feliciana Parish School Board and
34% to the West Feliciana Council on Aging.
Proposed law changes the dedication of local sales and use tax proceeds derived from event
sales at the Angola State Penitentiary Prison Rodeo from 66% to the West Feliciana Parish
School Board and 34% to the West Feliciana Council on Aging to 20% to the West Feliciana
Parish School Board and 80% to the West Feliciana Council on Aging.
(Amends R.S. 39:467(B)(3)(intro. para.) and (c) and 468(E)(3))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.