Louisiana § 33:4600.8 Levy of assessments

Louisiana Statutes

§ 33:4600.8 — Levy of assessments

Louisiana § 33:4600.8

Title 33Municipalities and Parishes

This text of Louisiana § 33:4600.8 (Levy of assessments) 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.

Bluebook

La. Stat. Ann. § 33:4600.8 (2026).

Text

§4600.8. Levy of assessments

A.An assessment proposed to be levied pursuant to this Chapter shall be authorized by a resolution of the tourist commission that describes in general terms the assessment to be levied and includes a statement that the assessment is to be levied pursuant to this Chapter. The assessment shall be approved in a public hearing procedure as provided in this Chapter.

B.Notwithstanding any other provision of law to the contrary, an assessed business shall place the assessment as a mandatory surcharge on the consumer receipt or guest folio. All assessments to be passed through to consumers and guests as surcharges shall be disclosed on all information or communication platforms of the business in the same manner as are other surcharges, hotel and occupancy taxes, an

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§4600.8. Levy of assessments
A. An assessment proposed to be levied pursuant to this Chapter shall be authorized
by a resolution of the tourist commission that describes in general terms the assessment to
be levied and includes a statement that the assessment is to be levied pursuant to this
Chapter. The assessment shall be approved in a public hearing procedure as provided in this
Chapter.
B. Notwithstanding any other provision of law to the contrary, an assessed business
shall place the assessment as a mandatory surcharge on the consumer receipt or guest folio.
All assessments to be passed through to consumers and guests as surcharges shall be
disclosed on all information or communication platforms of the business in the same manner
as are other surcharges, hotel and occupancy taxes, and sales and use taxes as required by
applicable laws and regulations.
C. Receipts from any such surcharge for business assessments levied pursuant to this
Chapter are not part of gross receipts or gross revenue for any purpose, including the
calculation of sales revenue 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 tourist
commission or other person designated for the purpose of receiving it, shall not be taken as
a deduction from income for state income tax purposes.
D. Any assessment levied and passed through to a consumer as a surcharge in
accordance with this Chapter is an enforceable obligation of the consumer to the same extent
as other lawful surcharges.
E. Procedures for the collection of business assessments, interest charges, and
penalties for delinquent remittance of business assessments to the tourist commission or
other person designated for the purpose of receiving it, or other matters incident to the
business assessment shall be as provided by resolution.