OFFICE OF LEGISLATIVE AUDITOR
Fiscal Note
Fiscal Note On: HB 77 HLS 24RS 232
Bill Text Version: ENROLLED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: May 15, 2024 5:14 PM Author: LACOMBE
Dept./Agy.: West Feliciana Parish School Board & Council on Aging
Subject: Angola Prison Rodeo Local Sales and Use Tax Analyst: Sarah Futch
TAX/SALES-USE, LOCAL EN -$23,460 LF RV See Note Page 1 of 1
Provides for the disposition of certain local sales and use taxes at the Angola State Penitentiary Prison Rodeo
Purpose of Bill: The bill changes the allocation of local sales and use tax proceeds from event sales at the Angola State
Penitentiary Prison Rodeo (Rodeo), decreasing the West Feliciana Parish School Board’s (School Board) share from 66% to
20% and increasing the West Feliciana Council on Aging’s (Council on Aging) share from 34% to 80%.
EXPENDITURES 2024-25 2025-26 2026-27 2027-28 2028-29 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $330 $0 $0 $0 $0 $330
Annual Total $330 $0 $0 $0 $0 $330
REVENUES 2024-25 2025-26 2026-27 2027-28 2028-29 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds ($23,460) ($23,460) ($23,460) ($23,460) ($23,460) ($117,300)
Annual Total ($23,460) ($23,460) ($23,460) ($23,460) ($23,460) ($117,300)
EXPENDITURE EXPLANATION
This bill may increase School Board expenditures by $330 for Fiscal Year 2025.
A School Board official indicated that this bill may increase School Board expenditures by $330 for Fiscal Year 2025 for
software programming to implement the tax allocation changes provided for by this bill.
REVENUE EXPLANATION
This bill may decrease School Board sales tax revenue by approximately $23,460 annually due to the
reallocation of this revenue to the Council on Aging.
A School Board official indicated that, historically, the Rodeo's event sales generated an annual average of $51,000 in sales
tax from fiscal years 2019 to 2023, with the exception of 2021 when the rodeo was not held. Based on this data, the School
Board's annual sales tax revenue from these event sales may decrease from $33,660 ($51,000 at 66%) to $10,200
($51,000 at 20%), resulting in an annual revenue decrease of $23,460 for the School Board.
Senate Dual Referral Rules House
13.5.1 >= $100,000 Annual Fiscal Cost {S & H} 6.8(F)(1) >= $100,000 SGF Fiscal Cost {H & S}
Steven Kraemer
13.5.2 >= $500,000 Annual Tax or Fee 6.8(G) >= $500,000 Tax or Fee Increase
Change {S & H} or a Net Fee Decrease {S} Senior Advisor II


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)