Louisiana Revised Statutes 2:135.2 – Distribution of sales tax revenue
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In Louisiana Revised Statutes 2:135.2
- Political subdivision: as used in this Part means any parish of this state as well as any city or county of another adjoining or adjacent state which is authorized by the law of that state to engage in a joint endeavor for the creation and operation of an airport district with a political subdivision of this state. See Louisiana Revised Statutes 2:131
When an airport is located in more than one political subdivision, sales and use tax revenues generated at the airport shall be distributed to each of the political subdivisions based upon the acreage contained in each political subdivision in relation to the total acreage of the airport. The provisions of this Section shall apply only if the majority of the acreage of such airport is located within the parish of Jefferson.
Acts 1991, No. 894, §1; Acts 2011, 1st Ex. Sess., No. 8, §1.