AI-assisted research summary: This section creates the Concordia Parish Tourist Commission and gives it powers to run a hotel occupancy tax and promote tourism, with a 2% cap on the tax.
§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. 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. NOTE: See Acts 2005, 1st Ex. Sess., No. 60, §§3 and 4, relative to application of tax based on period of occupancy.