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20-904 Tobacco Tax - General Assistance to Parishes and Municipalities

Program Authorization: R.S. 47:843(E), 868-869

PROGRAM DESCRIPTION

Tobacco Tax Program (8 cents) - This program provides aid to parishes and municipalities for the funding of general operations of these local entities. Providing funding to approximately three hundred incorporated municipalities and five parishes with no incorporated municipalities - depending upon funding level, the appropriation is distributed on a population-based formula per statute. The five parishes without incorporated municipalities are Cameron Parish, Plaquemine Parish, St. Bernard Parish, St. Charles Parish, and St. John the Baptist Parish.

Tobacco Tax Program (3 cents) - This program provides aid to parishes and municipalities for the funding of general operations of these local entities. Providing funding to approximately three hundred incorporated municipalities and five parishes with no incorporated municipalities, the program's appropriation is distributed quarterly in accordance with state statute. Half of this appropriation is distributed to New Orleans and the remaining half to the other incorporated municipalities and the five parishes without municipalities on an equal per capita basis. The five parishes without incorporated municipalities are Cameron Parish, Plaquemine Parish, St. Bernard Parish, St. Charles Parish, and St. John the Baptist Parish.

RESOURCE ALLOCATION FOR THE PROGRAM

This agency's recommended appropriation does not include any funds for short-term debt.

This agency does not have any long-term debt for Fiscal Year 1998-1999.

SOURCE OF FUNDING

The source of funding is state general fund direct.

ANALYSIS OF RECOMMENDATION

GENERAL FUND

TOTAL

T.O.

 

DESCRIPTION

 

 

 

 

 

$12,000,000

$12,000,000

0

 

ACT 18 FISCAL YEAR 1997-1998

 

 

 

 

 

 

 

 

 

BA-7 TRANSACTIONS:

$0

$0

0

 

None

 

 

 

 

 

$12,000,000

$12,000,000

0

 

EXISTING OPERATING BUDGET - December 10, 1997

 

 

 

 

 

$0

$0

0

 

None

 

 

 

 

 

$12,000,000

$12,000,000

0

 

TOTAL RECOMMENDED

 

 

 

 

 

$0

$0

0

 

DIFFERENCE (TOTAL RECOMMENDED AND EXISTING OPERATING BUDGET)

The total means of financing for this program is recommended at 100.0% of the existing operating budget. It represents 100.0% of the total request ($12,000,000) for this program.

The Total Recommended amount above includes $3,000,000 of Supplementary Recommendations of which $3,000,000 is State General Fund for the Tobacco Tax - General Assistance (8 cents) and $3,000,000 of Supplementary Recommendations of which $3,000,000 is State General Fund for the Tobacco Tax - General Assistance (3 cents). Funding of these Supplementary Recommendations is dependent upon the renewal of the current sales tax rate of 3% on the sales tax suspension of exemptions base.

PROFESSIONAL SERVICES

This program does not have funding for Professional Services for Fiscal Year 1998-1999.

OTHER CHARGES

$6,000,000

 

Tobacco Tax - General Assistance (3 cents) - State aid to approximately three hundred (300) incorporated municipalities and five (5) parishes without incorporated municipalities. Funding is distributed 50% to the City of New Orleans and 50% to the remaining eligible recipients - on an equal per capita basis - for general government operations.

$6,000,000

 

Tobacco Tax - General Assistance (8 cents) - State aid to approximately three hundred (300) incorporated municipalities and five (5) parishes without incorporated municipalities - (depending upon funding level). Funds are distributed on a per capita formula basis (statutorily provided) for general government expenditures.

 

 

 

 

 

$12,000,000

 

TOTAL OTHER CHARGES

ACQUISITIONS AND MAJOR REPAIRS

This program does not have funding for Acquisitions and Major Repairs for Fiscal Year 1998-1999.


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