La. Stat. tit. 2 § 135.2
Current with changes from the 2024 Legislative Session
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.
La. R.S. § 2:135.2