RS 33:4575.3

§4575.3. Powers and duties The board shall have all powers necessary or convenient to effectuate the purposes of the district, including but not limited to the following rights and powers: (1) To acquire, purchase, lease as lessee, and hold and use any property, movable or immovable, tangible or intangible, or any interest therein necessary or desirable for carrying out the purposes of the district, and to sell, lease as lessor, transfer, and dispose of any property or interest therein at any time acquired by it. (2) To acquire by purchase, lease, or otherwise and to construct, develop, maintain, and operate an events center and the programs and events undertaken therein. (3) To enter into agreements with any persons, corporations, associations, or other entities, including public corporations, political subdivisions, the United States government and agencies thereof, the state of Louisiana or any of its agencies, or any combination thereof, for the operation or use of any or all properties and facilities of the district. (4) To enter into contracts with any public or private entity in carrying out its corporate objectives, including, but not limited to contracts for construction or acquisition of property and facilities incident to the purposes of the district. (5) To fix, collect, and revise rates, charges, and rentals for facilities and services as necessary. (6) To adopt bylaws for the management and regulation of its affairs and for the regulation and control of its facilities, programs, and activities. (7) To accept gifts, grants, and donations of property and money. Title to immovable property acquired shall reside with the Harbor Center District. (8) To cooperate with the state of Louisiana or any political subdivision, department, agency, or corporation of the state for the construction, operation, and maintenance of facilities designed to accomplish the purposes for which the district is created, on any basis, including the matching of funds, and by participating in projects authorized by federal or state law as the board shall see fit. (9) To pledge all or any part of its revenues. (10) To levy and collect annual taxes, fees, or assessments to the extent permitted by law. Ad valorem taxes may be levied at a rate not to exceed twenty-five mills. Any such tax, fee, or assessment shall be used solely for the acquisition, construction, development, maintenance, repair, reconstruction, refurbishment, renovation, operation, and administration of any facility owned, to be owned or operated by the district and the acquisition, construction, repair, or replacement of machinery, equipment, and furnishings, and shall be subject to approval by a majority of the electors of the district voting at an election called by the district and held for that purpose. The taxes, fees, or assessments when levied, shall be from year to year or for such period of years in accordance with the proposition authorizing the imposition of such taxes, fees, or assessments; however, no person and no property shall be exempt from payment of the taxes, fees, or assessments, except to the extent permitted by the provisions of Article VII, Section 20 of the Constitution of Louisiana. The district, upon its own initiative, may call a special election and submit to the qualified electors of the district the question of authorizing the levy of such a tax, fee, or assessment. The district shall call such a special election when requested to do so by petition in writing signed by one-fourth of the qualified electors eligible to vote at such election. These special taxes, fees, or assessments shall be levied, assessed, and collected on the property within the district under the same methods, terms, and conditions at the same time as parish and district taxes are levied, assessed, and collected. (11) To levy and collect annually a fee or assessment as described in Paragraph (10) above on each lot or a parcel of real estate in the district, including such lots or parcels of real estate as may be located partly outside of the limits or boundaries of the district. (12) The district, when authorized to do so by a vote of a majority of the electors residing in the district qualified to vote and voting at an election for such purpose is authorized to issue bonds in accordance with Chapter 10 of Title 33 and Chapter 4 of Title 39 of the Louisiana Revised Statutes of 1950 and the laws in connection therewith, except that the total principal amount of such bonds outstanding at any one time may be a sum not exceeding twenty million dollars. (13) To grant total or partial exemptions from any tax, fee, or assessment, subject to approval by a majority of the electors of the district voting at an election. Any such exemption shall be stated in the proposition authorizing the imposition of said tax, fee, or assessment. (14) To govern, manage, and direct parks, playgrounds, and community centers, to lay out, regulate, improve, and beautify the same, to pass ordinances for the regulation and government thereof, to appoint and employ such architects, engineers, surveyors, clerks, and others as may be necessary, to prescribe and define their respective duties and authority, the amount of their compensation, and generally all things in regard to the powers herein granted. (15) To acquire or lease lands, and to acquire, lease, construct, and maintain buildings, within the corporate limits of such body, for parks, playgrounds, community centers, recreation areas, or for other recreational or kindred purposes; and when the governing body of such political subdivision dedicates, sets apart, acquires, constructs, or leases land or buildings for such purposes, it may, on its own initiative, provide for their equipment, maintenance and conduct, according to the provisions set forth herein. (16) To establish a system of supervised recreation, to join with any one or more political subdivisions of the state to acquire property for, establish, maintain, and conduct playgrounds, recreation centers, community centers, and other physical and cultural facilities, for the benefit of said district. (17) To accept any grant or devise of real estate, or any gift or bequest of money or other personal property, or any donations to be applied, principal or income for either temporary or permanent use for parks, playgrounds, community centers, or other recreation purposes. (18) To establish and maintain facilities for the physical and cultural benefit of the community. (19) To anticipate taxes authorized under the provisions of Article VI, Section 32 of the Constitution of Louisiana and issue its certificates of indebtedness secured by the pledge of such taxes, to incur debt and issue bonds for the purpose herein authorized under the provisions of Article VI, Sections 33 and 37 of the Constitution of Louisiana and all acts of the legislature adopted for the purpose of carrying out the provisions of said constitution. (20)(a) To levy a tax based upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the district in order to provide funds for the operation of the district, including the construction, acquisition, development, maintenance, repair, reconstruction, refurbishment, renovation, operation of or administration of any facility owned, or to be owned or operated by the district and the acquisition, construction repair or replacement of machinery, equipment, and furnishings. The tax shall not exceed two dollars per occupant day. (b)(i) The term "hotel" as used in this Paragraph shall mean and include any establishment, both public and private, engaged in the business of furnishing or providing rooms and overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of two or more guest rooms and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families. (ii) The term "occupant day" shall mean each unit of time, not to exceed twenty-four hours, upon which an occupant is charged by the hotel for renting a single room, suite, or dwelling unit of the hotel. (iii) The word "person" as used in this Paragraph shall have the same definition as that contained in R.S. 47:301(8). (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. (d) Repealed by Acts 2005, 1st Ex. Sess., No. 60, §2, eff. Dec. 6, 2005. (e) The board shall impose the tax by resolution or 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. Acts 1986, No. 685, §1, eff. July 8, 1986; Acts 1991, No. 378, §1, eff. July 6, 1991; Acts 1997, No. 1166, §1, eff. July 14, 1997; Acts 2005, 1st Ex. Sess., No. 60, §2, eff. Dec. 6, 2005; Acts 2006, No. 537, §1; Acts 2019, No. 182, §1; Acts 2020, No. 207, §1, eff. June 11, 2020. NOTE: See Acts 2005, 1st Ex. Sess., No. 60, §§3 and 4, relative to application of tax based on period of occupancy.