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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. 33:4574.1.1(Q), as amended by Act No. 20 of the 2011 First2
Extraordinary Session of the Legislature, relative to the Vermilion Parish Tourist3
Commission; to provide for the levy, collection, and use of certain taxes collected4
for the benefit of the commission; to provide for the allocation and use of certain tax5
monies collected; and to provide for related matters.6
Notice of intention to introduce this Act has been published.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 33:4574.1.1(Q),as amended by Act No. 20 of the 2011 First9
Extraordinary Session of the Legislature, is hereby amended and reenacted to read as10
follows: 11
§4574.1.1. Occupancy taxes levied by the commissions12
* * *13
Q.(1)(a) Notwithstanding any other law to the contrary, the Vermilion Parish14
Tourist Commission shall levy and collect an additional tax of three percent upon the15
occupancy of hotel rooms, motel rooms, and overnight camping facilities within the16
jurisdiction of the commission. The tax shall be levied without a vote of the people17 SB NO. 106
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by ordinance adopted by the governing authority of the tourist commission. The1
percentage rate provided in this Subsection shall be in addition to any other2
percentage authorized by law.3
(b) Notwithstanding the provisions of Subparagraph (a) of this4
Paragraph, entities within the commission's jurisdiction shall no longer receive5
funding upon a simple majority of the entities adopting an ordinance or6
resolution after July 1, 2011 repealing the tax collected pursuant to7
Subparagraph (a) of this Paragraph. Any unused monies collected by the8
commission prior to the repeal of the tax shall be allocated pursuant to9
Paragraph 2(a) of this Subsection for use toward the improvement of10
recreational parks and facilities.11
(2)(a) Notwithstanding any other provision of law to the contrary, two-thirds12
Two-thirds of the monies collected by the Vermilion Parish Tourist Commission13
from the levy of the additional three percent tax on the occupancy of hotel rooms,14
motel rooms, and overnight camping facilities as authorized by law, shall be used to15
fund recreation programs for all youth in Vermilion Parish. The commission shall16
enter into a cooperative endeavor with the governing authority of Vermilion Parish17
and each entity provided for in this Subparagraph to provide for the allocation of18
revenue collected for such purposes. The revenue collected for purposes of this19
Subparagraph shall be allocated as follows:20
(i) Twenty-eight and one-half percent shall be allocated to the city of21
Abbeville.22
(ii) Twenty-three and one-half percent shall be allocated to the city of23
Kaplan.24
(iii) Fourteen percent shall be allocated to the North Vermilion Youth25
Athletic Association.26
(iv) Eight percent shall be allocated to the town of Delcambre.27
(v) Eight percent shall be allocated to the town of Erath.28
(vi) Eight percent shall be allocated to the town of Gueydan.29 SB NO. 106
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(vii) Five percent shall be allocated to the village of Maurice.1
(viii) Five percent shall be allocated to the Vermilion Parish Police Jury.2
(b) Any revenue collected by the Vermilion Parish Tourist Commission to3
fund athletic programs for all youth in Vermilion Parish and not expended prior to4
July 1, 2009 shall be used to fund recreation programs in Vermilion Parish as5
provided in Subparagraph (a) of this Paragraph.6
(c)(i) A minimum of seventy-five percent of the revenue allocated to the7
governmental entities pursuant to Subparagraph (a) of this Paragraph shall be used8
by each governmental entity to provide funds to any qualified nonprofit youth9
recreation organization within the territorial jurisdiction of the governmental entity10
which agrees to enter into a cooperative endeavor with the governmental entities11
agreeing to use such funds for purposes of youth recreation.12
(ii) The revenue allocated to the governmental entities shall be distributed by13
each entity to the qualified nonprofit youth recreation organizations on a pro-rata14
basis, based upon the number of youth participating in recreational programs of the15
organization compared to the total number of youth participating in programs of all16
the qualified nonprofit youth recreation organizations receiving funds from the17
governmental entity.18
(iii) The remaining funds may be used by each governmental entity for youth19
recreation purposes as determined by such entity.20
(d) As used in this Paragraph the following terms shall have the meanings21
ascribed to them:22
(i) "Qualified nonprofit youth recreation organizations" means an23
organization whose primary function is related to youth recreation purposes and is24
recognized by the United States Internal Revenue Service as entitled to exemption25
under Section 501(c)(3) of the United States Internal Revenue Code. The term shall26
not include any organization which is in default on any filing or payment with or to27
the state or any of its agencies or political subdivisions and against which an28
assessment or judgment that is final and nonappealable has been rendered, and29 SB NO. 106
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remains outstanding, in favor of the state, or any of its agencies, or political1
subdivisions.2
(ii) "Youth recreation purposes" means any use of funds which is related to3
recreation of persons eighteen years of age or younger, including but not limited to4
the purchase of uniforms and athletic equipment.5
(e) Notwithstanding any other provision of law to the contrary, one-third of6
the monies collected by the Vermilion Parish Tourist Commission from the levy of7
the additional three percent tax on the occupancy of hotel rooms, motel rooms, and8
overnight camping facilities as authorized by law shall be dedicated for the9
promotion of tourism, including advertisements promoting festivals and other events10
within the parish.11
(f) Notwithstanding any other provision of law to the contrary, monies12
collected by the Vermilion Parish Tourist Commission from the levy of the13
additional three percent tax on the occupancy of hotel rooms, motel rooms, and14
overnight camping facilities as authorized by law may be used or expended for15
capital outlay purposes.16
* * *17
Section 2. This Act shall become effective upon signature by the governor or, if not18
signed by the governor, upon expiration of the time for bills to become law without signature19
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If20
vetoed by the governor and subsequently approved by the legislature, this Act shall become21
effective on the day following such approval.22
The original instrument was prepared by Thomas L. Tyler. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by James Benton.
DIGEST
Perry (SB 106)
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 the additional tax levied by the commission may be repealed
upon a simple majority of the entities adopting an ordinance or resolution after July 1, 2011 SB NO. 106
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repealing the tax pursuant to present law. Any unused monies collected by the commission
prior to the repeal of the tax shall be allocated pursuant to present law.
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
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 upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 33:4574.1.1(Q), as amended by Act 20 of 2011 First Extraordinary Session)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Local and Municipal
Affairs to the original bill.
1. Provides for the repeal of a tax levied by the Vermilion Parish Tourist
Commission.
2. Provides for the allocation of unused funds by the Vermilion Parish Tourist
Commission.
3. Adds emergency effective date.