Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:338.27 — Ordinance imposing tax; purposes of tax
The ordinance imposing said tax, authorized by R.S. 47:338.1, and any amendments thereto, shall specify the purpose or purposes for which said tax is imposed. The revenues derived from said tax shall be dedicated and used solely for said purposes.
Source: official text