This text of Louisiana § 21:304 (Levy of hotel assessments; use of proceeds) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
§304. Levy of hotel assessments; use of proceeds
A.A tourism organization, under authority of its articles or bylaws, may levy a hotel
assessment of up to one and three quarters percent of the daily room charge upon its hotel
members in Jefferson Parish under this Chapter for destination marketing, sales, public
relations and for other matters deemed by the tourism organization to benefit directly or
indirectly economic development, the traveler economy and tourism growth as shall be
approved by resolution of the board of directors of the tourism organization and ratified by
a vote of the assessed hotels in a referendum conducted in accordance with R.S. 21:306.
B.A hotel assessment proposed to be levied under this Chapter by a tourism
organization (1) shall be authorized by its board of
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§304. Levy of hotel assessments; use of proceeds
A. A tourism organization, under authority of its articles or bylaws, may levy a hotel
assessment of up to one and three quarters percent of the daily room charge upon its hotel
members in Jefferson Parish under this Chapter for destination marketing, sales, public
relations and for other matters deemed by the tourism organization to benefit directly or
indirectly economic development, the traveler economy and tourism growth as shall be
approved by resolution of the board of directors of the tourism organization and ratified by
a vote of the assessed hotels in a referendum conducted in accordance with R.S. 21:306.
B. A hotel assessment proposed to be levied under this Chapter by a tourism
organization (1) shall be authorized by its board of directors or other governing body by
resolution that describes in general terms the hotel assessment to be levied and includes a
statement that the hotel assessment is to be levied under this Chapter and (2) shall be
approved in a referendum of the assessed hotels as provided in R.S. 21:306.
C. A hotel operator shall not be liable for payment of a hotel assessment under this
Chapter for any time period in which it is not a member of the tourism organization.
D. Notwithstanding any other provision of law, an assessed hotel shall place the
hotel assessment as a mandatory surcharge on the folio and in so doing shall comply with
R.S. 21:305(C). Receipts from any such surcharge for hotel assessments levied pursuant to
this Chapter are not part of gross receipt or gross revenue for any purpose, including the
calculation of hotel sales or occupancy taxes, or state income taxes, and are not part of
income pursuant to any lease or operator agreement. Payment of the assessment to the
tourism organization shall not be taken as a deduction from income for state income tax
purposes.
E. Any hotel assessment levied and passed through to a guest as a surcharge in
accordance with this Chapter is an enforceable obligation of the guest as and to the same
extent as are daily room charges and other lawful surcharges.
F. Procedures for collection of hotel assessments, interest charges and penalties for
delinquent remittance of hotel assessments to the tourism organization or other matters
incident to the hotel assessment shall be as provided by resolution or in the bylaws of the
tourism organization. The state, the parish, and any and all of their agencies and political
subdivisions may, upon the request of a tourism organization, enter into a cooperative
endeavor agreement with the tourism organization for the collection of hotel assessments on
behalf of the tourism organization.
G. Each tourism organization which levies an assessment pursuant to the provisions
of this Chapter shall be subject to audit by the legislative auditor.