The treasurer must send certain Washington Parish tax proceeds into named state funds, and those fund monies are limited to the uses stated here.
§332.8. Disposition of certain collections in Washington Parish A. The avails of the tax imposed by R.S. 47:302 and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish of Washington under the provisions of R.S. 47:302(C), 331(C), and 332, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Washington Parish Tourist Commission Fund". B. The monies in the Washington Parish Tourist Commission Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be available exclusively for use by the Washington Parish Tourist Commission. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund and all interest earned shall be deposited in the state general fund. C. Notwithstanding any provision of law to the contrary, the Washington Convention Facility Fund established in the state treasury by Act 977 of 1992 is hereby renamed the "Washington Parish Infrastructure and Park Fund". Any money previously paid to the credit of the Washington Convention Facility Fund and any monies which are required to be deposited in the Washington Convention Facility Fund shall be deposited in and credited to the Washington Parish Infrastructure and Park Fund. Monies in the fund shall be subject to annual appropriation by the legislature and shall be used exclusively for infrastructure and park projects in Washington Parish. All unexpended and unencumbered monies in the fund shall remain in the fund. Monies in the fund shall be invested by the treasurer in the same manner as monies in the state general fund and all interest earned shall be deposited in the state general fund. Acts 1992, No. 977, §1, eff. July 1, 1992; Acts 1995, No. 939, §1, eff. July 1, 1995; Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.