Louisiana § 47:302.21 Disposition of certain collections in Ascension Parish

Louisiana Statutes

§ 47:302.21 — Disposition of certain collections in Ascension Parish

Louisiana § 47:302.21

Title 47Revenue and Taxation

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Bluebook

La. Stat. Ann. § 47:302.21 (2026).

Text

§302.21. Disposition of certain collections in Ascension Parish

A.The avails of the tax imposed from the sales of services as defined in R.S. 47:301.3(1) in Ascension Parish under the provisions of R.S. 47:302(C), 321(C), and 331(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Ascension Parish Visitor Enterprise Fund".

B.The monies in the Ascension Parish Visitor Enterprise Fund shall be used solely for promoting tourism and related purposes in Ascension

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§302.21. Disposition of certain collections in Ascension Parish
A. The avails of the tax imposed from the sales of services as defined in R.S.
47:301.3(1) in Ascension Parish under the provisions of R.S. 47:302(C), 321(C), and 331(C)
shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount
is allocated from that fund to pay all obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Ascension Parish Visitor Enterprise Fund".
B. The monies in the Ascension Parish Visitor Enterprise Fund shall be used solely
for promoting tourism and related purposes in Ascension Parish. The monies in the fund
shall be subject to an annual appropriation by the legislature. All unexpended and
unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be
invested by the treasurer in the same manner as the monies in the state general fund, and all
interest earned shall be deposited into the state general fund. Monies appropriated out of the
fund shall be distributed to and used by the parish governing authority of Ascension Parish
and the governing authorities of each of the incorporated municipalities within Ascension
Parish as follows:
(1) For Fiscal Year 2013-2014, of the monies deposited into the fund:
(a) Seventy-five thousand dollars shall be allocated to the city of Donaldsonville.
(b) Seventy-five thousand dollars shall be allocated to the city of Gonzales.
(c) Five thousand dollars shall be allocated to the town of Sorrento.
(d) The remainder of the monies deposited into the fund shall be allocated to the
parish governing authority of Ascension Parish.
(2) For Fiscal Year 2014-2015 and each fiscal year thereafter, monies deposited into
the fund shall be allocated as follows:
(a) Twelve percent to the city of Donaldsonville.
(b) Twelve percent to the city of Gonzales.
(c) One percent to the town of Sorrento.
(d) Seventy-five percent to the parish governing authority of Ascension Parish.

Legislative History

Acts 1995, No. 776, §1, eff. July 1, 1995; Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2013, No. 131, §1, eff. July 1, 2013; Acts 2025, No. 384, §8(B), eff. June 20, 2025.