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 Original 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.
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))