SLS 11RS-228 ORIGINAL
Page 1 of 5
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2011
SENATE BILL NO. 106
BY SENATOR PERRY
LOCAL FINANCE. Provides for the levy, collection, and use of certain taxes collected for
the benefit of the Vermilion Parish Tourist Commission. (8/15/11)
AN ACT1
To amend and reenact R.S. 33:4574.1(Q), relative to the Vermilion Parish Tourist2
Commission; to provide for the levy, collection, and use of certain taxes collected3
for the benefit of the commission; to provide for the allocation and use of certain tax4
monies collected; and to provide for related matters.5
Notice of intention to introduce this Act has been published.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 33:4574.1(Q) is hereby amended and reenacted to read as follows:8
§4574.1.1. Occupancy taxes levied by the commissions9
* * *10
Q.(1)(a) Notwithstanding any other law to the contrary, the Vermilion Parish11
Tourist Commission shall levy and collect an additional tax of three percent upon the12
occupancy of hotel rooms, motel rooms, and overnight camping facilities within the13
jurisdiction of the commission. The tax shall be levied without a vote of the people14
by ordinance adopted by the governing authority of the tourist commission. The15
percentage rate provided in this Subsection shall be in addition to any other16
percentage authorized by law.17 SB NO. 106
SLS 11RS-228 ORIGINAL
Page 2 of 5
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
(b) One-third of the proceeds of the tax collected pursuant to this1
Subsection shall be dedicated for the promotion and marketing of tourism2
within the jurisdiction of the commission.3
(2)(a) Notwithstanding any other provision of law to the contrary, two-thirds4
Two-thirds of the monies collected by the Vermilion Parish Tourist Commission5
from the levy of the additional three percent tax on the occupancy of hotel rooms,6
motel rooms, and overnight camping facilities as authorized by law, shall be used to7
fund recreation programs for all youth in Vermilion Parish. The commission shall8
enter into a cooperative endeavor with the governing authority of Vermilion Parish9
and each entity provided for in this Subparagraph to provide for the allocation of10
revenue collected for such purposes. The revenue collected for purposes of this11
Subparagraph shall be allocated as follows:12
(i) Twenty-eight and one-half percent shall be allocated to the city of13
Abbeville.14
(ii) Twenty-three and one-half percent shall be allocated to the city of15
Kaplan.16
(iii) Fourteen percent shall be allocated to the North Vermilion Youth17
Athletic Association.18
(iv) Eight percent shall be allocated to the town of Delcambre.19
(v) Eight percent shall be allocated to the town of Erath.20
(vi) Eight percent shall be allocated to the town of Gueydan.21
(vii) Five percent shall be allocated to the village of Maurice.22
(viii) Five percent shall be allocated to the Vermilion Parish Police Jury.23
(b) Any revenue collected by the Vermilion Parish Tourist Commission to24
fund athletic programs for all youth in Vermilion Parish and not expended prior to25
July 1, 2009 shall be used to fund recreation programs in Vermilion Parish as26
provided in Subparagraph (a) of this Paragraph.27
(c)(i) A minimum of seventy-five percent of the revenue allocated to the28
governmental entities pursuant to Subparagraph (a) of this Paragraph shall be used29 SB NO. 106
SLS 11RS-228 ORIGINAL
Page 3 of 5
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
by each governmental entity to provide funds to any qualified nonprofit youth1
recreation organization within the territorial jurisdiction of the governmental entity2
which agrees to enter into a cooperative endeavor with the governmental entities3
agreeing to use such funds for purposes of youth recreation.4
(ii) The revenue allocated to the governmental entities shall be distributed by5
each entity to the qualified nonprofit youth recreation organizations on a pro-rata6
basis, based upon the number of youth participating in recreational programs of the7
organization compared to the total number of youth participating in programs of all8
the qualified nonprofit youth recreation organizations receiving funds from the9
governmental entity.10
(iii) The remaining funds may be used by each governmental entity for youth11
recreation purposes as determined by such entity.12
(d) As used in this Paragraph the following terms shall have the meanings13
ascribed to them:14
(i) "Qualified nonprofit youth recreation organizations" means an15
organization whose primary function is related to youth recreation purposes and is16
recognized by the United States Internal Revenue Service as entitled to exemption17
under Section 501(c)(3) of the United States Internal Revenue Code. The term shall18
not include any organization which is in default on any filing or payment with or to19
the state or any of its agencies or political subdivisions and against which an20
assessment or judgment that is final and nonappealable has been rendered, and21
remains outstanding, in favor of the state, or any of its agencies, or political22
subdivisions.23
(ii) "Youth recreation purposes" means any use of funds which is related to24
recreation of persons eighteen years of age or younger, including but not limited to25
the purchase of uniforms and athletic equipment.26
(e) Notwithstanding any other provision of law to the contrary, one-third of27
the monies collected by the Vermilion Parish Tourist Commission from the levy of28
the additional three percent tax on the occupancy of hotel rooms, motel rooms, and29 SB NO. 106
SLS 11RS-228 ORIGINAL
Page 4 of 5
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
overnight camping facilities as authorized by law shall be dedicated for the1
promotion of tourism, including advertisements promoting festivals and other events2
within the parish.3
(f) Notwithstanding any other provision of law to the contrary, monies4
collected by the Vermilion Parish Tourist Commission from the levy of the5
additional three percent tax on the occupancy of hotel rooms, motel rooms, and6
overnight camping facilities as authorized by law may be used or expended for7
capital outlay purposes.8
* * *9
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Thomas L. Tyler.
DIGEST
Present law provides that the Vermilion Parish Tourist Commission levy and collect an
additional three percent tax upon the occupancy of hotel rooms, motel rooms, and overnight
camping facilities without a vote of the people. Proposed law retains these provisions.
Proposed law provides that 1/3 of the proceeds of the tax be dedicated for the promotion and
marketing of tourism within the jurisdiction of the commission.
Present law provides that 2/3 of the proceeds of the tax be allocated as follows:
(i)28.5% to the city of Abbeville.
(ii)23.5% to the city of Kaplan.
(iii)14% to the North Vermilion Youth Athletic Association.
(iv)8% to the town of Delcambre.
(v)8% to the town of Erath.
(vi)8% to the town of Gueydan.
(vii)5% to the village of Maurice.
(viii)5% to the Vermilion Parish Police Jury.
Requires that at least 75% of the allocations listed above be used to provide funds to any
qualified nonprofit youth recreation organization within the territorial jurisdiction of the
governmental entity which agrees to enter into a cooperative endeavor with the
governmental entities agreeing to use such funds for purposes of youth recreation. Requires
that the revenue allocated to each governmental entity be distributed to the qualified
nonprofit youth recreation organizations on a pro-rata basis, based upon the number of youth
participating in recreational programs of the organization compared to the total number of
youth participating in programs of all the qualified nonprofit youth recreation organizations
receiving funds from the governmental entity and authorizes that the remaining funds to be SB NO. 106
SLS 11RS-228 ORIGINAL
Page 5 of 5
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
used for youth recreation purposes as determined by each entity. Defines a "qualified
nonprofit youth recreation organizations" as an organization whose primary function is
related to youth recreation purposes and is recognized by the IRS as entitled to exemption
under §501(c)(3) of the Internal Revenue Code with some exclusions for defaults by the
organization and defines "youth recreation purposes." Provides that 1/3 of the monies
collected be dedicated for the promotion of tourism, including advertisements promoting
festivals and other events within the parish and authorizes the use of these monies capital
outlay purposes.
Proposed law retains these provisions.
Effective August 15, 2011.
(Amends R.S. 33:4574.1.1(Q))