Assumption Parish may levy a parking and use tax in recreational vehicle parks, but the tax cannot exceed $4.90 per rented parking space per day.
§4579. Assumption Parish; recreational vehicle parks; parking and use tax A.(1) In addition to any other tax levied and collected, the governing authority of Assumption Parish may levy and collect a parking and use tax within any recreational vehicle park located within the parish. The tax shall not exceed four dollars and ninety cents per rented parking space per day. (2)(a) The term "recreational vehicle" shall be defined by ordinance of the parish governing authority. (b) The term "recreational vehicle park" as used in this Section shall mean and include any commercial establishment providing space and utilities in order to accommodate recreational vehicles on a temporary, overnight basis. (3) The person who parks or is entitled to park a recreational vehicle in an allotted parking space shall pay the tax at the time the rent or fee for parking is paid. "Person" as used in this Paragraph shall have the same definition as that contained in R.S. 47:301. B. The governing authority of Assumption Parish shall impose the parking and use tax by ordinance. The governing authority may adopt such ordinance only after a proposition authorizing the levy of the tax has been approved by a majority of the electors of the parish voting at an election held for that purpose in accordance with the Louisiana Election Code. The governing authority may provide in the ordinance necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the tax. C. The governing authority may enter into a contract with any public entity authorized to collect sales or use taxes, under such terms and conditions as it may deem appropriate including payment of a reasonable collection fee, for the collection of the parking tax authorized by this Section. The parking and use tax shall be in addition to all taxes levied within the parish. D. Except as provided in Subsection C of this Section, the governing authority of the parish shall deposit the proceeds of the tax into the general fund of the parish. Acts 2019, No. 59, §1, eff. July 1, 2019.