2006 Louisiana Laws - RS 27:392 — Collection and disposition of fees and taxes

§392.  Collection and disposition of fees and taxes

A.  The division shall collect all fees, fines, and state taxes imposed or assessed under the provision of this Chapter and under the rules and regulations of the board.

B.(1)  All fees, fines, revenues, state taxes, and other monies collected by the division shall be forwarded upon receipt to the state treasurer for immediate deposit into the state treasury.  Funds so deposited shall first be credited to the Bond Security and Redemption Fund in accordance with Article VII, Section 9(B) of the Constitution of Louisiana.

(2)(a)  After complying with the provisions of Paragraph (1) of this Subsection, the state treasurer shall, each fiscal year, credit one percent from the combined net slot machine proceeds collected by the state from each licensed facility, not to exceed five hundred thousand dollars, to the Compulsive and Problem Gaming Fund established by R.S. 28:842.  After crediting such proceeds to the Compulsive and Problem Gaming Fund, the state treasurer shall, each fiscal year, credit the remainder of all taxes generated pursuant to R.S. 27:393 and all fines and other monies collected by the division to a special fund which is hereby created in the state treasury and entitled the "Pari-mutuel Live Racing Facility Gaming Control Fund", hereinafter referred to as the "Gaming Control Fund".

(b)  Monies in the Gaming Control Fund shall be withdrawn only pursuant to appropriation by the legislature and shall be used solely for the expenses of the board, the Department of Justice, the division, and the Louisiana Racing Commission which are necessary to carry out the provisions of this Chapter.  Monies in the fund remaining after appropriation for expenses of the board, the Department of Justice, the division, and the Louisiana Racing Commission shall be credited as hereinafter provided in this Subsection.

(c)  Monies in the Gaming Control Fund shall be invested by the state treasurer in the same manner as monies in the state general fund.  Interest earned on investment of monies in the Gaming Control Fund shall be credited to the state general fund.  Unexpended and unencumbered monies in the Gaming Control Fund at the end of each fiscal year shall be deposited in the state general fund.

(3)  After complying with the provisions of Paragraphs (1) and (2) of this Subsection, the state treasurer shall, each fiscal year, credit five percent of the state portion of taxable net slot machine proceeds collected from each licensed eligible facility to the following special funds:

(a)(i)  The Bossier Parish Truancy Program Fund, which is hereby created in the state treasury from the proceeds derived from the licensed eligible facility in Bossier Parish.  Monies in the Bossier Parish Truancy Program Fund, for purposes of this Subparagraph referred to as the "fund", shall be withdrawn only pursuant to appropriation by the legislature and shall be used solely and exclusively by the district attorney in the Twenty-Sixth Judicial District to support a truancy program and truancy-related matters within the Twenty-Sixth Judicial District.

(ii)  Monies in the fund shall be invested by the state treasurer in the same manner as monies in the state general fund.  Interest earned on investment of monies in the fund shall be credited to the fund.  Unexpended and unencumbered monies in the fund at the end of each fiscal year shall remain in the fund.

(b)(i)  The St. Landry Parish Excellence Fund in St. Landry Parish which is hereby created in the state treasury from proceeds derived from the licensed eligible facility in St. Landry Parish.  Monies in the St. Landry Parish Excellence Fund, for purposes of this Subparagraph referred to as the "fund", shall be withdrawn only pursuant to appropriation by the legislature and shall be used solely and exclusively by the St. Landry School Board for elementary and secondary education, or for the construction and operation of a Career and Technology Center to be located in St. Landry Parish, and/or the enhancement and expansion of existing vocational and technical programs and curricula.  The Career and Technology Center shall serve secondary, including junior high school, and postsecondary students and shall provide occupational and workforce training.  All courses of instruction provided at the Career and Technology Center shall be developed by the school board in collaboration with the Board of Supervisors of Community and Technical Colleges.  Monies in the fund appropriated to the St. Landry Parish School Board shall be used solely and exclusively for enhancements to the education program in St. Landry Parish.

(ii)  Monies in the fund shall be invested by the state treasurer in the same manner as monies in the state general fund.  Interest earnings on investment of monies in the fund shall be credited to the fund.  Unexpended and unencumbered monies in the fund at the end of each fiscal year shall remain in the fund.

(c)(i)  The Calcasieu Parish Fund, which is hereby created in the state treasury, from the proceeds derived from the licensed eligible facility in Calcasieu Parish.  Monies in the Calcasieu Parish Fund, for purposes of this Subparagraph referred to as the "fund", shall be withdrawn only pursuant to appropriation by the legislature.  Monies in the fund shall be invested by the state treasurer in the same manner as monies in the state general fund.  Interest earnings on investment of monies in the fund shall be credited to the fund.  Unexpended and unencumbered monies in the fund at the end of each fiscal year shall remain in the fund.

(ii)  Monies in the fund shall be appropriated annually as follows:

(aa)  Sixty percent to the Calcasieu Parish School Board.

(bb)  Thirty percent to McNeese State University.

(cc)  Ten percent to Sowella Technical Institute.

(d)  The Orleans Parish Excellence Fund which is hereby created in the state treasury from the proceeds derived from the licensed eligible facility in Orleans Parish.  Monies in the Orleans Parish Excellence Fund, for purposes of this Subparagraph referred to as the "fund", shall be withdrawn only pursuant to appropriation by the legislature and shall be used solely and exclusively by the Louisiana Community and Technical College System as provided in this Subparagraph.  Monies in the fund shall be used solely and exclusively for the construction and operation of an Allied Health and Nursing Program and campus to be located in Orleans Parish.  The Allied Health and Nursing Program and campus shall serve secondary and postsecondary students and shall provide occupational and workforce training.  All courses of instruction provided at the Allied Health and Nursing Program shall be approved by the Board of Supervisors of Community and Technical Colleges. Monies in the fund shall be invested by the state treasurer in the same manner as monies in the state general fund.  Interest earnings on investment of monies in the fund shall be credited to the fund.  Unexpended and unencumbered monies in the fund at the end of each fiscal year shall remain in the fund.

(4)  After complying with the provisions of Paragraphs (1) through (3) of this Subsection, the state treasurer shall, each fiscal year, credit a total of twelve million dollars from the combined taxable net slot machine proceeds collected by the state from each licensed eligible facility, as defined herein, to the fund previously established by R.S. 3:277.  These proceeds shall be expended, utilizing any or all powers granted to the Louisiana Agricultural Finance Authority, including the funding or securing of revenue bonds, exclusively for meeting the needs of the Boll Weevil Eradication program and other agricultural, agronomic, horticultural, silvicultural or aquacultural, industrial, or economic development programs.

(5)  After complying with the provisions of Paragraphs (1) through (4) of this Subsection, the state treasurer shall, each fiscal year, credit a total of one million five hundred thousand dollars from the combined taxable net slot machine proceeds collected by the state from each licensed eligible facility, as defined herein, to the "Rehabilitation for the Blind and Visually Impaired Fund", for the purposes of this Subparagraph, the "fund", hereby created in the state treasury.  Monies in the fund shall be withdrawn only pursuant to appropriation by the legislature and shall be used solely to fund the Affiliated Blind of Louisiana, the Louisiana Center for the Blind at Ruston, and the Lighthouse for the Blind in New Orleans, Inc., rehabilitation services for the blind, deaf-blind, and visually impaired and for training the older visually impaired.  Appropriations for this purpose shall be allocated equally to the Affiliated Blind of Louisiana, the Louisiana Center for the Blind at Ruston, and the Lighthouse for the Blind in New Orleans, Inc.  Monies in the fund shall be invested by the state treasurer in the same manner as monies in the state general fund.  Interest earned on investment of such monies shall be credited to the state general fund.  Unexpended and unencumbered monies in the fund at the end of each fiscal year shall remain in the fund.

(6)  After complying with the provisions of Paragraphs (1) through (5) of this Subsection and contingent upon the Revenue Estimating Conference's recognition of revenues from the Bossier Parish horse racing facility in the Fiscal Year 2003-2004 official forecast and in each fiscal year thereafter, the state treasurer shall deposit in and credit the following amounts to the following special funds, which amounts shall be reduced on a pro rata basis if insufficient funds are available to fully fund each item:

(a)  Seven hundred fifty thousand dollars each fiscal year shall be deposited in and credited to the Equine Health Studies Program Fund, which  is hereby established in the state treasury.  Monies in the fund shall be withdrawn from the treasury only by appropriations made in accordance with this Subsection.  Monies in the fund shall be invested in the same manner as monies in the state general fund.  Interest earned on investment of monies in the fund shall be credited to the state general fund.  Unexpended and unencumbered monies in the fund at the end of each fiscal year shall remain in the fund.  Monies in the fund shall be appropriated and expended solely and exclusively to support the Equine Health Studies Program at the Louisiana State University School of Veterinary Medicine.

(b)  Seven hundred fifty thousand dollars each fiscal year shall be deposited in and credited to the Southern University AgCenter Program Fund, which is hereby established in the state treasury.  Monies in the fund shall be withdrawn from the treasury only by appropriations made in accordance with this Subsection.  Monies in the fund shall be invested in the same manner as monies in the state general fund.  Interest earned on investment of monies in the fund shall be credited to the state general fund.  Unexpended and unencumbered monies in the fund at the end of each fiscal year shall remain in the fund.  Monies in the fund shall be appropriated and expended solely and exclusively to support the Southern University AgCenter programs.

(7)  After compliance with the provisions of Paragraph (1) through (6) of this Subsection, two hundred thousand dollars each fiscal year shall be deposited in and credited to the Beautification and Improvement of the New Orleans City Park Fund, hereinafter referred to as the "fund", which is hereby established in the state treasury.  Monies in the fund shall be withdrawn only pursuant to appropriation by the legislature and shall be used solely and exclusively by the New Orleans City Park Improvement Association for the improvement and beautification of the New Orleans City Park.  Monies in the fund shall be invested in the same manner as monies in the state general fund.  Interest earned on the investment of monies in the fund shall be credited to the fund.  Unexpended and unencumbered monies in the fund at the end of the fiscal year shall remain in the fund.

(8)  After compliance with the provisions of Paragraphs (1) through (5) of this Subsection, pursuant to an annual appropriation by the legislature, remaining monies in an amount of fifty thousand dollars shall be used solely and exclusively for the Southern University Urban Tourism and Marketing Program and fifty thousand dollars shall be used solely and exclusively for the Orleans Parish District Attorney's Office.

(9)  After compliance with the provisions of Paragraphs (1) through (8) of this Subsection, remaining monies shall be deposited in and credited to the state general fund.

C.  Notwithstanding the provisions of Subsection B of this Section to the contrary and after complying with the provisions of Paragraphs (1) through (3) of Subsection B of this Section, the state treasurer shall in each fiscal year deposit and credit the remaining portion of taxable net slot machine proceeds collected from the licensed eligible facility in Orleans Parish as follows:

NOTE:  Paragraphs (1) and (2) effective until the day slot machine gaming commences at the eligible facility in Orleans Parish.  See Acts 2006, No. 591,  §3(B).

(1)  Thirty percent, not to exceed one million three hundred thousand dollars, shall be deposited in and credited to the Beautification and Improvement of the New Orleans City Park Fund.  Monies in the fund shall be used solely and exclusively for the purposes as specified in R.S. 27:392(B)(7).

(2)  Twenty percent, not to exceed three hundred fifty thousand dollars, shall be deposited in and credited to the Greater New Orleans Sports Foundation Fund, hereinafter referred to in this Paragraph as the "fund", which is hereby established in the state treasury.  Monies in the fund shall be withdrawn only pursuant to appropriation by the legislature and shall be used solely and exclusively by the Greater New Orleans Sports Foundation.  Monies in the fund shall be invested in the same manner as monies in the state general fund.  Interest earned on the investment of monies in the fund shall be credited to the fund.  Unexpended and unencumbered monies in the fund at the end of the fiscal year shall remain in the fund.

NOTE:  Paragraphs (1) and (2) as amended by Acts 2006, No. 591, §2, effective on the day slot machine gaming commences at the eligible facility in Orleans Parish.

(1)  Thirty percent, not to exceed two million dollars, shall be deposited in and credited to the Beautification and Improvement of the New Orleans City Park Fund.  Monies in the fund shall be used solely and exclusively for the purposes as specified in R.S. 27:392(B)(7).

(2)  Twenty percent, not to exceed one million dollars, shall be deposited in and credited to the Greater New Orleans Sports Foundation Fund, hereinafter referred to in this Paragraph as the "fund", which is hereby established in the state treasury.  Monies in the fund shall be withdrawn only pursuant to appropriation by the legislature and shall be used solely and exclusively by the Greater New Orleans Sports Foundation.  Monies in the fund shall be invested in the same manner as monies in the state general fund.  Interest earned on the investment of monies in the fund shall be credited to the fund.  Unexpended and unencumbered monies in the fund at the end of the fiscal year shall remain in the fund.

(3)  Twenty percent, not to exceed one hundred thousand dollars annually, shall be deposited in and credited to the Algiers Economic Development Foundation Fund, hereinafter referred to in this Paragraph as the "fund", which is hereby established in the state treasury.  Monies in the fund shall be withdrawn only pursuant to appropriation by the legislature and shall be used solely and exclusively by the Algiers Economic Development Foundation.  Monies in the fund shall be invested in the same manner as monies in the state general fund.  Interest earned on the investment of monies in the fund shall be credited to the fund.  Unexpended and unencumbered monies in the fund at the end of the fiscal year shall remain in the fund.

(4)  Twenty percent, not to exceed one hundred thousand dollars annually, shall be deposited in and credited to the New Orleans Urban Tourism and Hospitality Training in Economic Development Foundation Fund, hereinafter referred to in this Paragraph as the "fund", which is hereby established in the state treasury.  Monies in the fund shall be withdrawn only pursuant to appropriation by the legislature and shall be used solely and exclusively by the New Orleans Tourism Hospitality Training and Economic Development, Inc.  Monies in the fund shall be invested in the same manner as monies in the state general fund.  Interest earned on the investment of monies in the fund shall be credited to the fund.  Unexpended and unencumbered monies in the fund at the end of the fiscal year shall remain in the fund.

(5)  Five percent, not to exceed one hundred thousand dollars annually, shall be deposited in and credited to the Beautification Project for New Orleans Neighborhoods Fund, hereinafter referred to in this Paragraph as the "fund", which is hereby established in the state treasury.  Monies in the fund shall be withdrawn only pursuant to appropriation by the legislature and shall be used solely and exclusively by the Beautification Project for New Orleans Neighborhoods, Inc.  Monies in the fund shall be invested in the same manner as monies in the state general fund.  Interest earned on the investment of monies in the fund shall be credited to the fund.  Unexpended and unencumbered monies in the fund at the end of the fiscal year shall remain in the fund.

(6)  Five percent, not to exceed one hundred thousand dollars annually, shall be deposited in and credited to the Friends of NORD Fund, hereinafter referred to in this Paragraph as the "fund", which is hereby established in the state treasury.  Monies in the fund shall be withdrawn only pursuant to appropriation by the legislature and shall be used solely and exclusively by the Friends of NORD, Inc.  Monies in the fund shall be invested in the same manner as monies in the state general fund.  Interest earned on the investment of monies in the fund shall be credited to the fund.  Unexpended and unencumbered monies in the fund at the end of the fiscal year shall remain in the fund.

(7)  After making the deposits as required by Paragraphs (1) through (6) of this Subsection, the state treasurer shall deposit in and credit to the New Orleans Sports Franchise Assistance Fund which is hereby created in the state treasury and which for purposes of this Paragraph shall be known as the "assistance fund".  Monies in the assistance 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.  Monies in the assistance fund shall be invested in the same manner as monies in the state general fund.  Interest earned on the investment of monies in the assistance fund shall be credited to the assistance fund.  Unexpended and unencumbered monies in the assistance fund at the end of the fiscal year shall remain in the assistance fund.

Acts 1998, 1st Ex. Sess., No. 142, §1, eff. May 5, 1998; Acts 1999, No. 543, §1, eff. July 1, 1999; Acts 2000, 1st Ex. Sess., No. 150, §1, eff. April 27, 2000; Acts 2001, No. 1222, §1, eff. July 2, 2001; Acts 2003, No. 352, §1; Acts 2003, No. 1009, §1, eff. Jan. 1, 2004; Acts 2003, No. 1258, §1, eff. July 1, 2003; Acts 2003, No. 1280, §1, eff. July 13, 2003; Acts 2005, No. 430, §1, eff. July 1, 2005; Acts 2005, No. 475, §1, eff. July 1, 2005; Acts 2006, No. 591, §2; Acts 2006, No. 707, §1, eff. June 29, 2006.

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