La. Roads, Bridges and Ferries § 48:1664
The authority shall have power to impose any tax on any subject of taxation within the regional area for any transit related purpose whatsoever, except as otherwise prohibited in this Chapter or by the Constitution or laws of this state, provided, however, that no tax shall be imposed within the regional area by the authority unless it has first been approved by a majority of voters voting in such election in each of the parishes having membership in the authority. Notwithstanding any other provision of law to the contrary, the authority may exercise its powers of taxation within any local governmental subdivision located wholly within the regional area provided only that the proposed tax must be approved by a majority of voters voting thereon within the affected local governmental subdivision. Within ninety days following the end of the authority's fiscal year, all funds derived during that fiscal year from a tax levied by the authority shall be used only for transit related purposes in the parish in which said funds are collected, or for overhead and joint fixed facility expenses of the authority incurred for the benefit of such parish, or shall be distributed to the governing authorities of each local governmental subdivision that contributed within that parish in proportion to the collection of such tax in each parish. Funds so distributed may be used for any public purposes authorized to be performed by either the authority or local governmental subdivisions. Terms used herein are used in accordance with the definitions set forth in Article 6, Section 44, of the Louisiana Constitution of 1974.
La. Roads, Bridges and Ferries § 48:1664