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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:302.25

313 words·~1 min read·/la/title-47/47-777

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RS 47:302.25
§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.
Acts 1995, No. 840, §1, eff. July 1, 1995; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
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