§9039.124. Funding of the district

A.(1)(a) Except as provided in Subparagraph (b) of this Paragraph, the district, through the board, is authorized to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the district. Such tax shall not exceed two percent of the rent or fee charged for such occupancy.

(b)(i) The tax authorized in Subparagraph (a) of this Paragraph shall terminate on December 31, 2012.

(ii) The district, through the board, may levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the district as provided in Paragraph (4) of this Subsection, on and after January 1, 2013. This tax shall not exceed one percent of the rent or fee charged for such occupancy.

(2) The word "hotel" as used in this Chapter shall mean and include any establishment, either public or 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 when 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.

(3) The hotel occupancy 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 for occupancy is paid. "Person" as used herein shall have the same definition as that contained in R.S. 47:301(8).

(4) The district, through the board, shall impose the hotel occupancy tax by ordinance or resolution subject to approval by a majority of the electors in the district who vote thereon in an election held for that purpose. The board may provide in the ordinance or resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax.

(5) The district, through the board, may enter into a contract under such terms and conditions as it may deem appropriate, including payment of a reasonable collection fee, with any public entity authorized to collect sales or use taxes for the collection of the hotel occupancy tax authorized in this Chapter. The hotel occupancy tax shall be in addition to all taxes presently being levied upon the occupancy of hotel rooms located within the district.

B. The district, through the board, may solicit and receive by gift, grant, donation, or otherwise any sum of money, property, aid, or assistance, including any in-kind donation of goods or services, from the United States, the state of Louisiana, or any political subdivision thereof, or any person, firm, or corporation, all to be used for the purposes of the district.

C. The district, through the board, shall establish such funds or accounts as are necessary for the conduct of its affairs.

Acts 2007, No. 46, §1, eff. July 1, 2007; Acts 2012, No. 796, §1, eff. June 13, 2012.