§ 27:392 — Collection and disposition of fees and taxes

Louisiana § 27:392

• Jurisdiction: Louisiana
• Title 27: Louisiana Legislature

Text

§392. Collection and disposition of fees and taxes
A. The division shall collect all fees, fines, and state taxes imposed or assessed under
the provision of this Chapter and under the rules and regulations of the board.
B.(1) All fees, fines, revenues, state taxes, and other monies collected by the division
shall be forwarded upon receipt to the state treasurer for immediate deposit into the state
treasury. Funds so deposited shall first be credited to the Bond Security and Redemption
Fund in accordance with Article VII, Section 9(B) of the Constitution of Louisiana.
(2)(a) After complying with the provisions of Paragraph (1) of this Subsection, the
state treasurer shall, each fiscal year, credit one percent from the combined net slot machine
proceeds collected by the state from each licensed facility, not to exceed five hundred
thousand dollars, to the Compulsive and Problem Gaming Fund established by R.S. 28:842.
After crediting such proceeds to the Compulsive and Problem Gaming Fund, the state
treasurer shall, each fiscal year, credit the remainder of all taxes generated pursuant to R.S.
27:393 and all fines and other monies collected by the division to a special fund which is
hereby created in the state treasury and entitled the "Pari-mutuel Live Racing Facility
Gaming Control Fund", hereinafter referred to as the "Gaming Control Fund".
(b) Monies in the Gaming Control Fund shall be withdrawn only pursuant to
appropriation by the legislature and shall be used solely for the expenses of the board, the
Department of Justice, the division, and the Louisiana Racing Commission which are
necessary to carry out the provisions of this Chapter. Monies in the fund remaining after
appropriation for expenses of the board, the Department of Justice, the division, and the
Louisiana Racing Commission shall be credited as hereinafter provided in this Subsection.
(c) Monies in the Gaming Control Fund shall be invested by the state treasurer in the
same manner as monies in the state general fund. Interest earned on investment of monies
in the Gaming Control Fund shall be credited to the state general fund. Unexpended and
unencumbered monies in the Gaming Control Fund at the end of each fiscal year shall be
deposited in the state general fund.
(3) After complying with the provisions of Paragraphs (1) and (2) of this Subsection,
the state treasurer shall, each fiscal year, credit five percent of the state portion of taxable net
slot machine proceeds collected from each licensed eligible facility to the following special
funds:
(a)(i) The Bossier Parish Truancy Program Fund, which is hereby created in the state
treasury from the proceeds derived from the licensed eligible facility in Bossier Parish.
Monies in the Bossier Parish Truancy Program Fund, for purposes of this Subparagraph
referred to as the "fund", shall be withdrawn only pursuant to appropriation by the legislature
and shall be used solely and exclusively by the district attorney in the Twenty-Sixth Judicial
District to support a truancy program and truancy-related matters within the Twenty-Sixth
Judicial District.
(ii) Monies in the fund shall be invested by the state treasurer in the same manner as
monies in the state general fund. Interest earned on investment of monies in the fund shall
be credited to the fund. Unexpended and unencumbered monies in the fund at the end of
each fiscal year shall remain in the fund.
(b)(i) The St. Landry Parish Excellence Fund in St. Landry Parish which is hereby
created in the state treasury from proceeds derived from the licensed eligible facility in St.
Landry Parish. Monies in the St. Landry Parish Excellence Fund, for purposes of this
Subparagraph referred to as the "fund", shall be withdrawn only pursuant to appropriation
by the legislature and shall be used solely and exclusively by the St. Landry School Board.
(ii) Monies in the fund shall be invested by the state treasurer in the same manner as
monies in the state general fund. Interest earnings on investment of monies in the fund shall
be credited to the fund. Unexpended and unencumbered monies in the fund at the end of
each fiscal year shall remain in the fund.
(c)(i) The Calcasieu Parish Fund, which is hereby created in the state treasury, from
the proceeds derived from the licensed eligible facility in Calcasieu Parish. Monies in the
Calcasieu Parish Fund, for purposes of this Subparagraph referred to as the "fund", shall be
withdrawn only pursuant to appropriation by the legislature. Monies in the fund shall be
invested by the state treasurer in the same manner as monies in the state general fund.
Interest earnings on investment of monies in the fund shall be credited to the fund.
Unexpended and unencumbered monies in the fund at the end of each fiscal year shall remain
in the fund.
(ii) Monies in the fund shall be appropriated annually as follows:
(aa) Sixty percent to the Calcasieu Parish School Board.
(bb) Thirty percent to McNeese State University.
(cc) Ten percent to Sowela Technical Institute.
(iii) Beginning July 1, 2008:
(aa) Monies in the fund appropriated to McNeese State University and to SOWELA
Technical Community College shall not replace, displace, or supplant any other funds
received from the state or from any other source. The Board of Regents shall not consider
or use such monies in determining or funding the higher education formula. Monies in the
fund appropriated to McNeese State University and SOWELA Technical Community
College shall be used solely for the purposes of planning, development, or capital
improvements.
(bb) McNeese State University and SOWELA Technical Community College may
issue bonds for capital improvements payable from a pledge and dedication of the amounts
of proceeds of the tax in the Calcasieu Parish Fund. Whenever such bonds are issued, the
legislature shall annually appropriate, to the extent of deposits in the fund, monies sufficient
to pay the principal, interest, and premiums, if any, due on the bonds each year. If the
legislature, after a diligent and good faith effort, fails to appropriate sufficient monies to pay
the principal, interest, and premium, if any, due on the bonds each year, or if such
appropriation cannot be effected, the full faith and credit of the state shall not be pledged to
repay any bonds issued as provided in this Section and the state shall in no way be a party
to any contractual rights arising from the bonds issued, nor shall the state be in any way
obligated for any payments due to holders of the bonds issued under the provisions of this
Subsection. For the purposes of this Section, "capital improvements" shall mean
expenditures for acquiring lands, buildings, equipment, or other permanent properties, or for
their construction, preservation, development, or permanent improvement, or for payment
of principal, interest, or premium, if any, and other obligations incident to the issuance,
security, and payment of bonds or other evidences of indebtedness associated therewith.
(d) The Orleans Parish Excellence Fund which is hereby created in the state treasury
from the proceeds derived from the licensed eligible facility in Orleans Parish. Monies in
the Orleans Parish Excellence Fund, for purposes of this Subparagraph referred to as the
"fund", shall be withdrawn only pursuant to appropriation by the legislature and shall be used
solely and exclusively by the Louisiana Community and Technical College System as
provided in this Subparagraph. Monies in the fund shall be used solely and exclusively for
the construction and operation of an Allied Health and Nursing Program and campus to be
located in Orleans Parish. The Allied Health and Nursing Program and campus shall serve
secondary and postsecondary students and shall provide occupational and workforce training.
All courses of instruction provided at the Allied Health and Nursing Program shall be
approved by the Board of Supervisors of Community and Technical Colleges. Monies in the
fund shall be invested by the state treasurer in the same manner as monies in the state general
fund. Interest earnings on investment of monies in the fund shall be credited to the fund.
Unexpended and unencumbered monies in the fund at the end of each fiscal year shall remain
in the fund.
(4) After complying with the provisions of Paragraphs (1) through (3) of this
Subsection, the state treasurer shall, each fiscal year, credit a total of twelve million dollars
from the combined taxable net slot machine proceeds collected by the state from each
licensed eligible facility, as defined herein, to the fund previously established by R.S. 3:277.
These proceeds shall be expended, utilizing any or all powers granted to the Louisiana
Agricultural Finance Authority, including the funding or securing of revenue bonds,
exclusively for meeting the needs of the Boll Weevil Eradication program and other
agricultural, agronomic, horticultural, silvicultural or aquacultural, industrial, or economic
development programs.
(5) After complying with the provisions of Paragraphs (1) through (4) of this
Subsection, the state treasurer shall, each fiscal year, credit a total of two million dollars from
the combined taxable net slot machine proceeds collected by the state from each licensed
eligible facility, as defined herein, to the "Rehabilitation for the Blind and Visually Impaired
Fund", for the purposes of this Paragraph, the "fund", hereby created in the state treasury.
Monies in the fund shall be withdrawn only pursuant to appropriation by the legislature and
shall be used solely to fund the Affiliated Blind of Louisiana, the Louisiana Center for the
Blind at Ruston, The Louisiana Association for the Blind, and the Lighthouse for the Blind
in New Orleans, Inc., rehabilitation services for the blind, deaf-blind, and visually impaired
and for training the older visually impaired. Appropriations for this purpose shall be
allocated equally to the Affiliated Blind of Louisiana, the Louisiana Center for the Blind at
Ruston, The Louisiana Association for the Blind, and the Lighthouse for the Blind in New
Orleans, Inc. Monies in the fund shall be invested by the state treasurer in the same manner
as monies in the state general fund. Interest earned on investment of such monies shall be
credited to the state general fund. Unexpended and unencumbered monies in the fund at the
end of each fiscal year shall remain in the fund.
(6) After complying with the provisions of Paragraphs (1) through (5) of this
Subsection and contingent upon the Revenue Estimating Conference's recognition of
revenues from the Bossier Parish horse racing facility in the Fiscal Year 2003-2004 official
forecast and in each fiscal year thereafter, the state treasurer shall deposit in and credit the
following amounts to the following special funds, which amounts shall be reduced on a pro
rata basis if insufficient funds are available to fully fund each item:
(a) Seven hundred fifty thousand dollars each fiscal year shall be deposited in and
credited to the Equine Health Studies Program Fund, which is hereby established in the state
treasury. Monies in the fund shall be withdrawn from the treasury only by appropriations
made in accordance with this Subsection. Monies in the fund shall be invested in the same
manner as monies in the state general fund. Interest earned on investment of monies in the
fund shall be credited to the state general fund. Unexpended and unencumbered monies in
the fund at the end of each fiscal year shall remain in the fund. Monies in the fund shall be
appropriated and expended solely and exclusively to support the Equine Health Studies
Program at the Louisiana State University School of Veterinary Medicine.
(b) Seven hundred fifty thousand dollars each fiscal year shall be deposited in and
credited to the Southern University AgCenter Program Fund, which is hereby established in
the state treasury. Monies in the fund shall be withdrawn from the treasury only by
appropriations made in accordance with this Subsection. Monies in the fund shall be
invested in the same manner as monies in the state general fund. Interest earned on
investment of monies in the fund shall be credited to the state general fund. Unexpended and
unencumbered monies in the fund at the end of each fiscal year shall remain in the fund.
Monies in the fund shall be appropriated and expended solely and exclusively to support the
Southern University AgCenter programs.
(7) After compliance with the provisions of Paragraphs (1) through (6) of this
Subsection, two hundred thousand dollars each fiscal year shall be deposited in and credited
to the Beautification and Improvement of the New Orleans City Park Fund, hereinafter
referred to as the "fund", which is hereby established in the state treasury. Monies in the
fund shall be withdrawn only pursuant to appropriation by the legislature and shall be used
solely and exclusively by the New Orleans City Park Improvement Association for the
improvement and beautification of the New Orleans City Park. Monies in the fund shall be
invested in the same manner as monies in the state general fund. Interest earned on the
investment of monies in the fund shall be credited to the fund. Unexpended and
unencumbered monies in the fund at the end of the fiscal year shall remain in the fund.
(8) After compliance with the provisions of Paragraphs (1) through (5) of this
Subsection, pursuant to an annual appropriation by the legislature, remaining monies in an
amount of fifty thousand dollars shall be used solely and exclusively for the Southern
University Urban Tourism and Marketing Program and fifty thousand dollars shall be used
solely and exclusively for the Orleans Parish District Attorney's Office.
(9) After compliance with the provisions of Paragraphs (1) through (8) of this
Subsection, remaining monies shall be deposited in and credited to the state general fund.
C. Notwithstanding the provisions of Subsection B of this Section to the contrary and
after complying with the provisions of Paragraphs (B)(1) through (3) of this Section, the state
treasurer shall in each fiscal year deposit and credit the remaining portion of taxable net slot
machine proceeds collected from the licensed eligible facility in Orleans Parish as follows:
NOTE: Paragraphs (1) and (2) effective until the day slot machine gaming
commences at the eligible facility in Orleans Parish. See Acts 2006, No. 591.
(1) Thirty percent, not to exceed one million three hundred thousand dollars, shall
be deposited in and credited to the Beautification and Improvement of the New Orleans City
Park Fund. Monies in the fund shall be used solely and exclusively for the purposes as
specified in R.S. 27:392(B)(7).
(2) Twenty percent, not to exceed three hundred fifty thousand dollars, shall be
deposited in and credited to the Greater New Orleans Sports Foundation Fund, hereinafter
referred to in this Paragraph as the "fund", which is hereby established in the state treasury.
Monies in the fund shall be withdrawn only pursuant to appropriation by the legislature and
shall be used solely and exclusively by the Greater New Orleans Sports Foundation. Monies
in the fund shall be invested in the same manner as monies in the state general fund. Interest
earned on the investment of monies in the fund shall be credited to the fund. Unexpended
and unencumbered monies in the fund at the end of the fiscal year shall remain in the fund.
NOTE: Paragraphs (1) and (2) as amended by Acts 2006, No. 591, §2,
effective on the day slot machine gaming commences at the eligible facility
in Orleans Parish.
(1) Thirty percent, not to exceed two million dollars, shall be deposited in and
credited to the Beautification and Improvement of the New Orleans City Park Fund. Monies
in the fund shall be used solely and exclusively for the purposes as specified in R.S.
27:392(B)(7).
(2) Twenty percent, not to exceed one million dollars, shall be deposited in and
credited to the Greater New Orleans Sports Foundation Fund, hereinafter referred to in this
Paragraph as the "fund", which is hereby established in the state treasury. Monies in the
fund shall be withdrawn only pursuant to appropriation by the legislature and shall be used
solely and exclusively by the Greater New Orleans Sports Foundation. Monies in the fund
shall be invested in the same manner as monies in the state general fund. Interest earned
on the investment of monies in the fund shall be credited to the fund. Unexpended and
unencumbered monies in the fund at the end of the fiscal year shall remain in the fund.
(3) Twenty percent, not to exceed one hundred thousand dollars annually, shall be
deposited in and credited to the Algiers Economic Development Foundation Fund,
hereinafter referred to in this Paragraph as the "fund", which is hereby established in the state
treasury. Monies in the fund shall be withdrawn only pursuant to appropriation by the
legislature and shall be used solely and exclusively by the Algiers Economic Development
Foundation. Monies in the fund shall be invested in the same manner as monies in the state
general fund. Interest earned on the investment of monies in the fund shall be credited to the
fund. Unexpended and unencumbered monies in the fund at the end of the fiscal year shall
remain in the fund.
(4) Twenty percent, not to exceed one hundred thousand dollars annually, shall be
deposited in and credited to the Gentilly Development District Fund, hereinafter referred to
in this Paragraph as the "fund", which is hereby established in the state treasury. Monies in
the fund shall be withdrawn only pursuant to appropriation by the legislature and shall be
used solely and exclusively by the Gentilly Development District. Monies in the fund shall
be invested in the same manner as monies in the state general fund. Interest earned on the
investment of monies in the fund shall be credited to the fund. Unexpended and
unencumbered monies in the fund at the end of the fiscal year shall remain in the fund.
(5) Five percent, not to exceed one hundred thousand dollars annually, shall be
deposited in and credited to the Beautification Project for New Orleans Neighborhoods Fund,
hereinafter referred to in this Paragraph as the "fund", which is hereby established in the state
treasury. Monies in the fund shall be withdrawn only pursuant to appropriation by the
legislature and shall be used solely and exclusively by the Beautification Project for New
Orleans Neighborhoods, Inc. Monies in the fund shall be invested in the same manner as
monies in the state general fund. Interest earned on the investment of monies in the fund
shall be credited to the fund. Unexpended and unencumbered monies in the fund at the end
of the fiscal year shall remain in the fund.
(6) Five percent, not to exceed one hundred thousand dollars annually, shall be
deposited in and credited to the Friends of NORD Fund, hereinafter referred to in this
Paragraph as the "fund", which is hereby established in the state treasury. Monies in the fund
shall be withdrawn only pursuant to appropriation by the legislature and shall be used solely
and exclusively by the Friends of NORD, Inc. Monies in the fund shall be invested in the
same manner as monies in the state general fund. Interest earned on the investment of
monies in the fund shall be credited to the fund. Unexpended and unencumbered monies in
the fund at the end of the fiscal year shall remain in the fund.
(7) After making the deposits as required by Paragraphs (1) through (6) of this
Subsection, the state treasurer shall deposit in and credit to the New Orleans Sports Franchise
Assistance Fund which is hereby created in the state treasury and which for purposes of this
Paragraph shall be known as the "assistance fund". Monies in the assistance fund shall be
appropriated and distributed each fiscal year to the Louisiana Stadium and Exposition
District for use only to fund contractual obligations of the state to any National Football
League or National Basketball Association franchise located in Orleans Parish. Monies in
the assistance fund shall be invested in the same manner as monies in the state general fund.
Interest earned on the investment of monies in the assistance fund shall be credited to the
assistance fund. Unexpended and unencumbered monies in the assistance fund at the end
of the fiscal year shall remain in the assistance fund.

Legislative History

Acts 1998, 1st Ex. Sess., No. 142, §1, eff. May 5, 1998; Acts 1999, No. 543, §1, eff. July 1, 1999; Acts 2000, 1st Ex. Sess., No. 150, §1, eff. April 27, 2000; Acts 2001, No. 1222, §1, eff. July 2, 2001; Acts 2003, No. 352, §1; Acts 2003, No. 1009, §1, eff. Jan. 1, 2004; Acts 2003, No. 1258, §1, eff. July 1, 2003; Acts 2003, No. 1280, §1, eff. July 13, 2003; Acts 2005, No. 430, §1, eff. July 1, 2005; Acts 2005, No. 475, §1, eff. July 1, 2005; Acts 2006, No. 591, §2; Acts 2006, No. 707, §1, eff. June 29, 2006; Acts 2007, No. 208, §1, eff. June 29, 2007; Acts 2007, No. 285, §1, eff. July 1, 2007; Acts 2010, No. 455, §1, eff. July 1, 2010; Acts 2012, No. 576, §1, eff. July 1, 2012; Acts 2018, No. 612, §22, eff. July 1, 2020; Acts 2019, No. 404, §1, eff. July 1, 2020; Acts 2020, 1 st Ex. Sess., No. 10, §5, eff. July 9, 2020.