New Orleans |
Code of Ordinances |
Chapter 150. TAXATION |
Article IV. AMUSEMENT TAX |
Division 3. COLLECTION |
§ 150-315. Use of proceeds of tax.
(a)
All moneys derived from the amusement tax including interest accrued on the excess revenues over expenditures imposed by this article shall be used solely for public and quasi-public charitable institutions operated by the department of welfare, and upon a surplus of such funds, to human service programs, as determined by the council. The funds shall be deposited in the general fund and shall be expended in accordance with this article, as provided by R.S. 4:45.
(b)
The city board of welfare shall make recommendations to the council as to the use of any surplus funds, including the type of human service programs which should receive such funds prior to determination by the council of the disposition of such funds.
(Code 1956, § 6-12)
Cross reference
Board of welfare, § 2-106 et seq.