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Rs 47:302.23 Disposition Of Certain Collections In Vermilion Parish

§302.23. Disposition of certain collections in Vermilion Parish

A. The avails of the tax imposed by this Chapter for the sale of services as defined by R.S. 47:301(14)(a) in Vermilion Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund as provided in Article VII, Section 9(B) of the Constitution of Louisiana, and after a sufficient amount is allocated from that fund to pay all of 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 "Vermilion Parish Visitor Enterprise Fund".

B.(1) The monies in the Vermilion Parish Visitor Enterprise Fund shall be subject to annual appropriation by the legislature and shall be allocated to the Acadian Heritage and Cultural Foundation, Inc., city of Kaplan for the Kaplan Museum, the Gueydan Museum, Le Bayou Legendire Cultural Center, Les Chrétien's, Inc., Acadian Centre Acadien, Inc., the Abbeville Cultural and Historical Alliance, the city of Abbeville for the Sam Guarino & Son Blacksmith Shop Museum, and the Louisiana Military Hall of Fame and Museum, and to the village of Maurice for the Maurice Historical Preservation Society such that each entity receives an equal share of the monies. Monies shall be allocated only to a public or quasi-public entity of the state of Louisiana. For the purposes of this Section, "quasi-public entity" shall mean an entity that is recognized as a tax-exempt organization under the provisions of the Internal Revenue Code. In addition, quasi-public entities shall demonstrate that the entity is in good standing with the Louisiana secretary of state; public entities shall demonstrate compliance with audit requirements provided by law. In the event that any entity above ceases to exist, any unexpended and unencumbered monies allocated to that entity shall be distributed equally among the remaining entities.

(2) 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 in the state general fund.

C. Repealed by Acts 2007, No. 397, §2, eff. July 1, 2007.

Acts 1995, No. 817, §1, eff. July 1, 1995; Acts 1998, 1st Ex. Sess., No. 166, §1, eff. July 1, 1998; Acts 2003, No. 19, §1, eff. July 1, 2003; Acts 2006, No. 658, §2; Acts 2007, No. 174, §1, eff. July 1, 2007; Acts 2007, No. 397, §1, eff. July 1, 2007; Acts 2008, No. 428, §1, eff. June 21, 2008; Acts 2009, No. 226, §2, eff. July 1, 2009.

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Local Government
John Bel Edwards
John Bel Edwards
January 11, 2016 -
900 North 3rd Street, Baton Rouge, LA, 70802