§ 33:4574.9 — Concordia Parish Tourist Commission

Louisiana § 33:4574.9

• Jurisdiction: Louisiana
• Title 33: Municipalities and Parishes

Text

§4574.9. Concordia Parish Tourist Commission
A. There is hereby created the Concordia Parish Tourist Commission, hereinafter
referred to as the "commission". The commission shall have as its purpose the promotion
of tourism within the parish of Concordia.
B.(1) The commission shall be composed of seven commissioners. Three
commissioners shall be appointed by the governing authority of Concordia Parish and one
commissioner shall be appointed by the governing authority of the municipalities of Ferriday,
Vidalia, Ridgecrest, and Clayton. Appointments shall be made from lists of nominees
submitted to the respective governing authorities by private, nonprofit groups that have an
interest in one or more aspects of the tourism industry. Each commissioner shall be
appointed for a term of three years. Vacancies among the commissioners shall be filled in
the same manner that the original appointments are made.
(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
commission shall elect from its membership a vice chairman, secretary, and treasurer. The
office of secretary and treasurer may be combined if the commission so elects.
(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 businesses or
enterprises. The commission shall be a political subdivision of the state.
C.(1)(a) In order to provide funds for the operation of the commission, the
commission 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 commission shall impose the tax by ordinance. The commission 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 governing authority of the commission 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 governing authority of the commission 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
commission determines are necessary but is unable to perform itself.
(2) The proceeds of the tax so levied shall be used by the commission for the
purposes of attracting conventions and tourists into the parish or as provided by the
ordinance dedicating the proceeds of the tax. The commission shall have authority to spend
money for advertising, promotion, and publication of information. The commission may
retain or spend a reasonable sum from such proceeds as a collection fee.
D.(1) The commission shall annually submit to the governing authority of the parish
a budget for its operations during the ensuing year, and the governing authority shall have
the right to approve or disapprove such budget. Upon approval of the budget the commission
shall proceed to act thereunder.
(2) The commission 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. Said
accountant shall make a written report of his audit to the governing authority of the parish
and the commission. Such report shall be furnished not less than six months from 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 1995, No. 705, §1; Acts 1996, 1st Ex. Sess., No. 33, §1, eff. May 7, 1996; Acts 2005, 1st Ex. Sess., No. 60, §2, eff. Dec. 6, 2005; Acts 2020, No. 184, §1, eff. July 1, 2020.