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Regular Session, 2013
SENATE BILL NO. 243
BY SENATOR PERRY
TOURISM. Provides for legislation relative to the allocation of funds from the Vermilion
Parish Tourist Commission. (gov sig)
AN ACT1
To enact R.S. 33:4574.1.1(Q)(4), relative to Vermilion Parish Tourist Commission; to2
provide for expenditure of funds; to provide relative to certain municipalities; to3
provide for an effective date; and to provide for related matters.4
Notice of intention to introduce this Act has been published.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 33:4574.1.1(Q)(4) is hereby enacted to read as follows: 7
ยง4574.1.1. Occupancy taxes levied by the commissions8
* * *9
Q.10
* * *11
(4)(a) Notwithstanding any other provision of law to the contrary, all12
revenue collected by the Vermilion Parish Tourist Commission from the levy13
of an additional tax on the occupancy of hotel rooms, motel rooms, and14
overnight camping facilities as authorized by Subparagraph (1)(a) of this15
Subsection which are allocated for the town of Gueydan and for the village of16
Maurice may be expended directly by the town or village for the improvement17 SB NO. 243
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of recreational parks and facilities or for youth recreation purposes.1
(b) The authority to expend the revenue directly as provided in2
Subparagraph (a) of this Paragraph shall expire September 1, 2014.3
* * *4
Section 2. This Act shall become effective upon signature by the governor or, if not5
signed by the governor, upon expiration of the time for bills to become law without signature6
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If7
vetoed by the governor and subsequently approved by the legislature, this Act shall become8
effective on the day following such approval.9
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Michael Bell.
DIGEST
Perry (SB 243)
Present law authorizes the Vermilion Parish Tourist Commission ("commission") to levy and
collect an additional three percent tax on occupancy of hotel rooms, motel rooms, and
overnight camping facilities located within Vermilion Parish.
Present law provides that two-thirds of the monies collected from the tax shall be used to
fund recreation programs for all youth in Vermilion Parish and one-third shall be dedicated
to the promotion of tourism. Regarding funding for recreational programs, present law
provides it shall be allocated as follows:
(1)28.5% to the city of Abbeville.
(2)23.5% to the city of Kaplan.
(3)14% to the North Vermilion Youth Athletic Association.
(4)8% to the town of Delcambre.
(5)8% to the town of Erath.
(6)8% to the town of Gueydan.
(7)5% to the village of Maurice.
(8)5% to the Vermilion Parish Police Jury.
Present law provides that at least 75% of the revenue allocated for recreational purposes to
the enumerated entities shall be distributed to qualified nonprofit youth recreation
organizations within the territorial jurisdiction of the governmental entity. The remaining
funds may be used by the governmental entity for youth recreation purposes as determined
by the entity.
Present law terminates the authority for the additional three percent tax on December 31,
2012. SB NO. 243
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Present law provides that effective January 1, 2013, the tourist commission is authorized to
levy and collect an additional tax of up to two percent occupancy tax subject to voter
approval.
Present law allocates the additional two percent tax equally between recreational activities
and the promotion of tourism and provides that the amount allocated to recreational activities
is divided amongst the same entities in the same percentage as the three percent tax with the
same requirement to disburse to qualified nonprofit youth recreation organizations.
Proposed law provides that notwithstanding any other provision of law to the contrary,
revenue collected by the Vermilion Parish Tourist Commission from the levy of the three
percent additional tax allocated for the town of Gueydan and for the village of Maurice may
be expended directly by the town or village for the improvement of recreational parks and
facilities or for youth recreation purposes. Proposed law provides that the authority to
expend the revenue directly expires September 1, 2014.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 33:4574.1.1(Q)(4))