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 allocations to the West Feliciana Parish School Board and the West Feliciana Council on Aging, adjusting the distribution from a previous allocation of sixty-six percent to twenty percent for the School Board and from thirty-four percent to eighty percent for the Council on Aging.

Additionally, the bill clarifies the language regarding the state-owned facility designation, ensuring consistency in the terminology used throughout the law. The amendments aim to streamline the process of tax proceeds distribution while providing increased funding to the Council on Aging, reflecting a shift in priorities for the allocation of these funds.

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)