La. R.S. 48:1666

Subject to the conditions contained in §1664, each local government may, upon voter approval, levy and collect any taxes authorized under the constitution or laws of this state to fulfill bond obligation or obligations incurred in a rapid transit contract or a contract or contracts with the authority. The authority is hereby authorized to participate in any new or additional tax related to transit or transportation, or both, that may be imposed in the future by the legislature; however, the proceeds from any such statewide tax will be prorated to all parishes in the state on a population formula for use by said parishes for transit or transportation purposes, or both.