§ 33:4574.13 — Madison Parish Tourism Commission; creation; governance; powers

Louisiana § 33:4574.13

• Jurisdiction: Louisiana
• Title 33: Municipalities and Parishes

Text

§4574.13. Madison Parish Tourism Commission; creation; governance; powers
A. The Madison Parish Tourism Commission, referred to in this Section as the
"commission", is hereby created. The commission shall be a special district and a political
subdivision of the state comprised of all the territory in the parish of Madison. The
commission shall have as its purpose the promotion of tourism within the parish.
B.(1) The commission shall be governed by a board of commissioners composed of
seven members appointed by the parish governing authority from a list of nominees
submitted by private and nonprofit groups that have an interest in one or more aspects of the
tourism industry. Two commissioners shall serve initial terms of one year, two shall serve
initial terms of two years, and two shall serve initial terms of three years as determined by
lot at the first meeting of the commission. All subsequent terms shall be four years. A
vacancy shall be filled in the same manner as the original appointment.
(2) The commissioners so appointed shall elect from among themselves a chairman
who shall serve as the chairman for a term of one year. In addition to the chairman, the board
of commissioners shall also elect from its membership a vice chairman, secretary, and
treasurer. The office of secretary and treasurer may be combined if the members so elect.
(3) The commission shall have the power to sue and be sued, to accept grants or
donations of every type, to make capital improvements for the purpose of obtaining federal
funds, to do all things necessary for the promotion and the advertisement and publication of
information relating to tourist attractions within the parish. However, the commission shall
not exercise any function which results in competition with local retail business or
enterprises.
C.(1)(a) In order to provide funds for the operation of the commission, the board of
commissioners is authorized and empowered to levy and collect a tax upon the occupancy
of hotel rooms, motel rooms, and overnight camping facilities within the parish. Said tax
shall not exceed two percent of the rent or fee charged for such occupancy.
(b) The word "hotel" as used in this Section has the meaning provided in R.S.
47:301(6).
(c) The tax shall be paid by the person who exercises or is entitled to occupancy of
the hotel room and shall be paid at the time the rent or fee of occupancy is paid. The word
"person" as used herein shall have the same definition as that contained in R.S. 47:301(8).
(d) Repealed by Acts 2005, 1st Ex. Sess., No. 60, §2, eff. Dec. 6, 2005.
(e) The board of commissioners shall impose the tax by ordinance and shall have the
right to provide in the ordinance necessary and appropriate rules and regulations for the
imposition, collection, and enforcement of the tax.
(f) The board of commissioners may enter into a cooperative endeavor agreement
contract, under such terms and conditions as it may deem appropriate including payment of
a reasonable collection fee, with the governing authority of the parish or with any public
entity authorized to collect sales or use taxes for the collection of the hotel occupancy tax.
(g) The board of commissioners may enter into a cooperative endeavor agreement
contract with the governing authority of the parish or with another public entity for the
performance of such duties and functions of the commission which the board of
commissioners determines are necessary but is unable to perform itself.
(2) The proceeds of the tax so levied shall be used by the board of commissioners
for the purposes of attracting conventions and tourists into the parish or as provided by
ordinance dedicating the proceeds of the tax. The board of commissioners shall have
authority to spend money for advertising, promotion, and publication or information. The
board of commissioners may retain or spend a reasonable sum from such proceeds as a
collection fee.
D.(1) The board of commissioners shall annually submit to the governing authority
of the parish a budget for its operations during the ensuing year, and the governing authority
of the parish shall have the right to approve or disapprove such budget. Upon approval of
the budget by the governing authority of the parish, the board of commissioners shall proceed
to act thereunder.
(2) The board of commissioners may borrow money to pay its obligations that cannot
be paid at maturity out of current revenue from the tax authorized herein but shall not borrow
a sum greater than can be repaid out of the revenue anticipated from the tax authorized herein
during the year in which the money is borrowed.
(3) The commission shall be audited in accordance with R.S. 24:513. The
accountant performing the audit shall make a written report of his audit to the governing
authority of the parish and the board of commissioners. Such report shall be furnished not
less than six months after the close of the fiscal year.
NOTE: See Acts 2005, 1 st Ex. Sess., No. 60, §§3 and 4, relative to
application of tax based on period of occupancy.

Legislative History

Acts 2001, No. 463, §1; Acts 2004, No. 246, §1, eff. July 1, 2004; Acts 2005, 1st Ex. Sess., No. 60, §2, eff. Dec. 6, 2005; Acts 2020, No. 184, §1, eff. July 1, 2020.