This bill amends existing laws 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 distribution of the proceeds, allocating twenty percent to the West Feliciana Parish School Board and eighty percent to the West Feliciana Council on Aging, as opposed to the previous allocation of sixty-six percent and thirty-four percent, respectively.

Additionally, the bill clarifies the terminology used in the law by replacing "state owned" with "state-" in reference to the domed facility. These changes aim to streamline the distribution of tax proceeds and ensure that the funds are directed appropriately to support local educational and aging services.

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)