§ 47:302.25 — Disposition of certain collections in Cameron Parish

Louisiana § 47:302.25

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§302.25. Disposition of certain collections in Cameron Parish
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Cameron Parish under the provisions of R.S. 47:302(C) shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the 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 "Cameron Parish Tourism Development Fund".
B. The monies in the Cameron Parish Tourism Development Fund shall be subject
to an annual appropriation of the legislature. The monies in the fund shall be appropriated
to the Cameron Parish Police Jury and used exclusively for tourism development in Cameron
Parish. 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 monies in the
state general fund, and all interest earned shall be deposited into the state general fund. The
Cameron Parish Tourism Development Fund shall be subject to audit by the legislative
auditor for determination that these monies have been used as provided herein.
C. For purposes of this Section, "tourism development" shall mean the construction,
maintenance, or improvement of facilities on or immediately adjacent to the Creole Nature
Trail, marinas, visitor centers, parking areas, parks, overnight camping facilities, wharves,
and fishing piers, the improvement and maintenance of public beaches by the police jury or
a beach development district, and advertising designed to promote all or any of these
facilities.

Legislative History

Acts 1995, No. 840, §1, eff. July 1, 1995; Acts 2025, No. 384, §8(B), eff. June 20, 2025.