La. Revenue and Taxation § 47:869

Current with changes from the 2024 Legislative Session

Section 47:869 - Disposition of collections

All monies collected under the provisions of this Chapter, less such commissions and discounts as may be allowed as authorized in this Chapter and the amount to be withheld by the collector under R.S. 47:868, shall be paid on or before the tenth day of each month to the state treasurer, who shall credit and disburse said funds as follows:

(1) First: The sum of one million dollars annually shall be credited to Louisiana State University and Agricultural and Mechanical College to be withdrawn and used by the university for its endowment, maintenance and support, or for the purpose of paying construction cost of buildings, the cost of equipment, furniture or fixtures, or for the repair or remodeling of present buildings.

(2) Second: To the municipalities of Louisiana which are now or which hereafter are incorporated as municipal corporations functioning as such with a duly constituted governing body as authorized by the laws of the state, the respective amounts shown below. These funds shall be allocated, distributed and paid to such municipalities on the basis of the population of each as shown by the 1960 federal census or subsequent federal census or special census taken by a municipality as authorized by law, and such allocation, distribution and payment shall be made in accordance with the following schedule:

(a) Where the population is one thousand or less, the municipality shall receive four dollars and sixty-five cents for each inhabitant, plus nine percent of the amount so allocated to such municipality on said per capita basis.

(b) Where the population is one thousand one to two thousand five hundred, inclusive, the municipality shall receive four dollars and forty cents for each inhabitant, plus nine percent of the amount so allocated to such municipality on said per capita basis.

(c) Where the population is from two thousand five hundred one to ten thousand, inclusive, the municipality shall receive four dollars and twenty-five cents for each inhabitant, plus nine percent of the amount so allocated to such municipality on said per capita basis.

(d) Where the population is from ten thousand one to twenty-five thousand, inclusive, the municipality shall receive four dollars for each inhabitant, plus nine percent of the amount so allocated to such municipality on said per capita basis.

(e) Where the population is from twenty-five thousand to one hundred thousand, inclusive, the municipality shall receive three dollars and fifty cents for each inhabitant, plus nine percent of the amount so allocated to such municipality on said per capita basis.

(f) Where the population is above one hundred thousand, the municipality shall receive two dollars and fifty cents for each inhabitant, plus nine percent of the amount so allocated to such municipality on said per capita basis.

(3) Third: In the event that thirty-seven and one-half percent of the avails of eight-twentieths of one cent per cigarette tax imposed under this Chapter, less that amount allocated to Louisiana State University and Agricultural and Mechanical College and less that amount retained by the collector under this Chapter, should exceed the amount allocated to the several municipalities under the distribution formula as established in Paragraph (2) of this Section, such surplus shall be allocated, distributed, and paid as follows:

(a) To the following named parishes, in which there are no incorporated municipalities, namely, the parishes of Cameron, Plaquemines, St. Bernard, St. Charles and St. John the Baptist, the sum of one dollar and fifty cents for each inhabitant of each such parish as shown by the 1960 federal census or subsequent federal census or special census taken by such a parish.

(b) The balance of such surplus shall constitute a fund to be used exclusively for the purpose of increasing the per capita allocation, distribution, and payment to the municipalities in the various categories, beginning with those receiving the smallest per capita allocation, until the same are receiving a per capita allocation equal to that of the municipalities in the next highest category, such procedure to be continued until all municipalities are receiving an equal per capita allocation, distribution and payment.

(c) In addition to the amount percentages, and allocations above set forth, which completely allocates thirty-seven and one-half percent of the avails of eight-twentieths of one cent per cigarette tax, cities of over one hundred thousand population shall receive the further sum of fifty cents for each inhabitant, which amount shall be paid out of the remaining sixty-two and one-half percent of the avails of eight-twentieths of one cent per cigarette tax imposed under this Chapter, and any remaining avails of eight-twentieths of one cent per cigarette tax shall be deposited by the state treasurer into the state general fund.

(4) Fourth: Where any qualified municipality was not incorporated at the time the federal census of 1960 was taken, the state treasurer is authorized to provide for the taking of the census of said municipality under appropriate rules and regulations, the cost of said census to be borne by such municipality.

(5) Fifth: Where any state hospital or state institution is located within any of the above named parishes, or within the corporate limits of a municipality, the patients or inmates of such institution shall not be included in the population of such parish or municipality for the purpose of the distribution of funds under this Chapter.

(6) Sixth: The state treasurer is authorized to adopt appropriate rules and regulations necessary or proper to carry out the distribution of such funds as hereinabove and hereinafter set forth and shall allocate and distribute same quarterly to the above named parishes and to the municipalities. Beginning July 1, 1971, any balance which remains after making the distribution out of the thirty-seven and one-half percent of the total collections as hereinabove provided shall be retained in a special escrow fund specially dedicated hereby to the municipalities and parishes without municipalities. The moneys in this special escrow fund shall be distributed annually to the municipalities and said parishes having no municipalities on an equal per capita basis at such times and under such rules and regulations as may be deemed appropriate. Any balance which remains after making the distribution of the total collections as hereinabove provided shall be paid into the state general fund to be disbursed by the state treasurer as directed by law.

(7) Seventh: A sum equal to one million dollars annually of the avails of the tax levied as provided in R.S. 47:841(B), after being credited to the Bond Security and Redemption Fund, shall be deposited for subsequent appropriation in the Louisiana Cancer and Lung Trust Fund established in R.S. 40:1299.88.

(8) Eighth: After first being credited to the Bond Security and Redemption Fund in accordance with Article VII, Section 9(B) of the Louisiana Constitution, the avails of the tax levied in R.S. 47:841(B) shall be disbursed as follows:

(a) The avails of eight-twentieths of one cent per cigarette as provided in Paragraphs (1) through (6) of this Section.

(b) The avails of three-twentieths of one cent per cigarette as provided in R.S. 47:843(E).

(c) After being disbursed as provided in Paragraph (7) of this Section, the remaining avails of five-twentieths of one cent per cigarette shall be deposited by the state treasurer into the state general fund.

La. Revenue and Taxation § 47:869

Amended by Acts 1950, No. 171 §1; Acts 1952, No. 154, §1; Acts 1954, No. 271, §1; Acts 1954, No. 310, §1; Acts 1955, No. 54, §1; Acts 1956, No. 171, §1; Acts 1958, No. 295, §1; Acts 1958, No. 499, §1; Acts 1959, No. 114, §1; Acts 1960, No. 125, §1; Acts 1961, No. 4, §1; Acts 1962, No. 35, §1; Acts 1969, No. 79, §1; Acts 1970, No. 526, §1; Acts 1984, 1st Ex. Sess., No. 14, §2, eff. March 27, 1984; Acts 1984, No. 876, §1, eff. July 1, 1984.

SEE ACTS 1984, 1ST EX. SESS., NO. 14, §3, EFF. MARCH 27, 1984.