§ 47:322.38 — Disposition of certain collections in Orleans Parish

Louisiana § 47:322.38

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§322.38. Disposition of certain collections in Orleans Parish
A.(1) The avails of the tax imposed by R.S. 47:321 from the sale of services as
defined in R.S. 47:301.3(1) in Orleans Parish under the provisions of R.S. 47:321(C) and 322
in each fiscal year 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 two million dollars of the remainder of such funds into a special fund
which is hereby created in the state treasury and designated as the "Ernest N. Morial
Convention Center Phase IV Expansion Project Fund".
(2) The monies in the fund shall be appropriated and used to provide funds for the
project and shall be administered by the Ernest N. Morial - New Orleans Exhibition Hall
Authority.
B.(1) The remainder of the avails shall be deposited into a special fund hereby
created in the state treasury and designated the "New Orleans Sports Franchise Fund".
(2) The monies in the 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. Such obligations shall be "expenses of the operations and
maintenance of both the district and the properties" for the purpose of the use of all revenues,
from whatever source, derived by the district. However, the team practice facility or
corporate headquarters for a National Football League franchise may be located elsewhere
in the state of Louisiana.
(3) The board of commissioners of the Louisiana Stadium and Exposition District
shall have administrative responsibility and authority for the funds allocated pursuant to this
Subsection.
C.(1) All unexpended and unencumbered monies in the New Orleans Sports
Franchise Fund at the end of the fiscal year shall be transferred or deposited as hereinafter
provided.
(a) The state treasurer shall first transfer to the state general fund an amount of such
unexpended and unencumbered monies equal to the amounts actually expended by the state
for reimbursement to the Charlotte NBA Hornets Limited Partnership of the NBA
application fee and for transitional and relocation expenses incurred in relocating to New
Orleans. Such transfers shall not exceed one million seven hundred fifty thousand dollars
in the aggregate.
(b) After satisfying the requirement of Subparagraph (a) of this Paragraph, the
remainder of such unexpended and unencumbered monies shall be deposited into a special
fund hereby created in the state treasury and designated as the "New Orleans Area Economic
Development Fund". The monies in the fund shall be allocated to each state senator and state
representative whose district includes all or any portion of Orleans Parish, to be administered
through the Louisiana Stadium and Exposition District, hereinafter "the district", to be used
within Orleans Parish for the provision of grants for tourism, economic development,
racetrack planning and development, and other activities, all as provided in Paragraph (2) of
this Subsection.
(2)(a) Of the total appropriation from the fund which has been allocated pursuant to
Subparagraph (1)(b) of this Subsection for the provision of grants, and which consists of
monies placed into the fund on and after July 1, 1999, fifty percent shall be designated for
grants to be selected by each state senator whose district includes all or any portion of
Orleans Parish, and fifty percent shall be designated for grants to be selected by each state
representative whose district includes all or any portion of Orleans Parish, in consultation
with the board of commissioners of the district. The amount available for allocation by each
senator shall be determined by dividing the population within Orleans Parish for the
respective district by the total parish population and then multiplying such ratio by fifty
percent of the total appropriation. The amount available for allocation by each representative
shall be determined by dividing the population within Orleans Parish for the respective
district by the total parish population and then multiplying such ratio by fifty percent of the
total appropriation. Population data from the latest federal census shall be used in
establishing allocation ratios.
(b) The board of commissioners of the district shall have administrative
responsibility and authority for funds allocated pursuant to Subparagraph (1)(b) of this
Subsection and shall consult with the appropriate representative or senator having authority
to determine the grants to be distributed each year from the funds so allocated, but shall not
have the authority to expend, obligate, allocate, or otherwise control any of such funds except
as specifically provided in this Subsection.
(c) Grants shall be available for activities, projects, or programs undertaken for a
public purpose, including but not limited to tourism, recreation, economic development,
capital outlay, education, and services for youth and the elderly.
(d) Grants shall be exclusively available to public and private nonprofit entities, and
such funds shall be expended only for a public purpose. No grantee which is a private,
nonprofit corporation shall be involved in any political activity. "Political activity" shall
mean an effort to support or oppose a proposition or the election of a candidate for political
office or to support or oppose a particular political party in an election.
(3) The board of commissioners of the district shall develop a grant application
process which shall be used by entities seeking grants. Grant applications shall include at
a minimum:
(a) A detailed narrative describing the grant applicant, the proposed activity or
project and its value, and the objectives to be accomplished through the use of grant funds.
(b) A detailed budget for the activity or project, including measurable indicators of
achievement of performance expectations.
(c) If the grant applicant is a private, nonprofit entity, information on the entity's
purpose, its size, the names and addresses of the members of its governing body, and its
taxpayer identification number.
(4) The board of commissioners of the district shall monitor and evaluate the use of
grant funds. The grantee shall cooperate in providing any information requested by the
district relative to the funded activity. Each grantee shall be subject to audit by the legislative
auditor in accordance with R.S. 24:513.
(5) Following a hearing and upon a finding that any grant provided pursuant to this
Subsection is not in compliance with the requirements of this Subsection, the board of
commissioners of the district, with the concurrence of the representative or senator whose
funds were provided, may revoke further funding of such grant.
(6) All unexpended and unencumbered monies in the fund at the end of any fiscal
year shall remain in the fund. All monies remaining in the fund which are to be used in
Orleans Parish for provision of grants as provided in Subparagraph (1)(b) of this Subsection,
which are unexpended and unencumbered at the end of the fiscal year, shall remain in the
fund solely for use for such grants, and shall be incorporated into the amounts available for
appropriation for such grants in the next fiscal year. 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 fund.
D. No monies shall be appropriated from the State General Fund for the provisions
of this Section.

Legislative History

Acts 1997, No. 1423, §1, eff. July 1, 1997; Acts 1999, No. 1380, §1, eff. July 1, 1999; Acts 2001, No. 1193, §1, eff. June 29, 2001; Acts 2002, 1st Ex. Sess., No. 73, §1, eff. July 1, 2002; Acts 2025, No. 384, §8(B), eff. June 20, 2025.