This bill amends existing Louisiana law regarding the sales and use tax proceeds from events held at the Angola State Penitentiary Prison Rodeo. Specifically, it modifies the allocation of local tax proceeds derived from these events. The bill changes the percentage of proceeds allocated to the West Feliciana Parish School Board from sixty-six percent to twenty percent, while increasing the allocation to the West Feliciana Council on Aging from thirty-four percent to eighty percent.

Additionally, the bill clarifies the terminology used in the law by replacing "state owned" with "state-owned" in the context of the domed facility. These changes aim to ensure a more equitable distribution of tax proceeds from the Angola State Penitentiary Prison Rodeo, benefiting both the local school board and the council on aging.

Statutes affected:
HB77 Original: 39:467(B)(3), 39:468(E)(3)
HB77 Engrossed: 39:467(B)(3), 39:468(E)(3)
HB77 Enrolled: 39:467(B)(3), 39:468(E)(3)
HB77 Act : 39:467(B)(3), 39:468(E)(3)