Title 47. Revenue and Taxation

Subtitle II. Provisions Relating to Taxes Collected and Administered by the Collector of Revenue

Chapter 2. Sales Tax


47:302.26       Disposition of certain collections in St. Tammany Parish


A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in St. Tammany Parish under this Chapter 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 “St. Tammany Parish Fund”. 


B. The monies in the St. Tammany Parish Fund shall be subject to annual appropriations by the legislature. The monies in the fund shall be available exclusively for use as provided in this Section. 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. 


C. Beginning Fiscal Year 2012-2013, monies in the fund shall be subject to annual appropriation by the legislature and shall be allocated as follows: 


(1) St. Tammany Parish Tourist and Convention Commission, twenty-five percent. 


(2) St. Tammany Parish Development District, forty-five percent. 


(3) Harbor Center District, nine percent. 


(4) Recreation District No. 1 of St. Tammany Parish, nine percent. 


(5)(a) St. Tammany Parish Government, twelve percent. 


(b) The twelve percent allocation as provided for in Subparagraph (a) of this Paragraph shall be dedicated solely and exclusively for improvements, operations, and maintenance of Camp Salmen Nature Park, the East St. Tammany Fishing Pier and Tammany Trace, distributed each year in amounts within the sole discretion of the St. Tammany Parish Government. 


Added by Acts 1995, No. 939, § 1, eff. July 1, 1995. Amended by Acts 1999, No. 1380, § 1, eff. July 1, 1999; Acts 2006, No. 658, § 1, eff. July 1, 2006; Acts 2012, No. 465, § 1, eff. July 1, 2012; Acts 2018, No. 661, § 2(A); Acts 2019, No. 182, § 2.