La. Revenue and Taxation § 47:338.82
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
The ordinance imposing the tax, and any amendments thereto, shall specify the purpose or purposes for which said tax is imposed. The revenues derived from said tax shall be dedicated and used solely for said purposes.
La. Revenue and Taxation § 47:338.82