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Regular Session, 2014
HOUSE BILL NO. 425
BY REPRESENTATIVE ANDERS
DISTRICTS/TAXING: Creates the Vidalia Tourism Development District
AN ACT1
To enact Part II-A of Chapter 12-A of Title 33 of the Louisiana Revised Statutes of 1950,2
to be comprised of R.S. 33:4709.1.1, relative to the town of Vidalia, to create the3
Vidalia Tourism Development District; to provide relative to the boundaries,4
purpose, and governance of the district; to provide relative to the powers and duties5
of the district and its governing board; to provide relative to district funding,6
including the authority to levy a hotel occupancy tax; and to provide for related7
matters.8
Notice of intention to introduce this Act has been published9
as provided by Article III, Section 13 of the Constitution of10
Louisiana.11
Be it enacted by the Legislature of Louisiana:12
Section 1. Part II-A of Chapter 12-A of Title 33 of the Louisiana Revised Statutes13
of 1950, comprised of R.S. 33:4709.1.1 is hereby enacted to read as follows: 14
PART II-A. VIDALIA TOURISM DEVELOPMENT DISTRICT15
ยง4709.1.1. Vidalia Tourism Development District; creation; governing authority;16
powers; duties17
A.(1) There is hereby created a special district in the town of Vidalia,18
referred to in this Section as the "town", to be known as the Vidalia Tourism19
Development District, referred to in this Section as the "district". The district shall20 HLS 14RS-674 ORIGINAL
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be a body politic and corporate, shall be an instrumentality of the town of Vidalia,1
and shall be a political subdivision of the state of Louisiana.2
(2) The boundaries of the district shall be coterminous with the boundaries3
of the town, excluding the Vidalia Riverfront tract as described below:4
From the most westerly corner of Block 96 of the city of Vidalia, as shown by map5
recorded in Conveyance Book NN, page 275 of the records of Concordia Parish,6
Louisiana, go N 84/ 23' 02" E for 2,089.92 feet to the point of beginning, being the7
most northerly corner of within described tract, also being on the westerly boundary8
of H. D. Jenkins 3.8 acre, more or less, tract of a portion of River Side Place. Thence9
from said point of beginning, go S 52/ 13' 21" W for 4,862.97 feet to the10
southeasterly boundary of Tract 3-D (8.62 acres) of the division of portion of the11
property of the Missouri Pacific Railroad Company in March, 1987; thence go along12
the boundary of said tract 3-D N 36/ 29' 51" W for 110.42 feet to the most northerly13
corner of same; thence go S 52/ 13' W along the northwesterly boundary of said14
Tract 3-D and extension thereof for 4,079.21 feet to a point on the northerly15
boundary of Bunge Corp. 17.3 acre tract; thence go along the boundary of said16
Bunge Corp. property N 75/ 32' E for 149.59 feet and S 16/ 31' E for 866 feet more17
or less, to the mean low water of the Mississippi River; thence in a general18
northeasterly direction along said mean low water of the Mississippi River upstream19
for 9,028 feet more or less to the southeast corner of H. D. Jenkins 3.8 acre, more or20
less, tract of a portion of Riverside Place; thence go along the boundary of said 3.821
acre, more or less, tract N 55/ 05' W for 310.00 feet, N 01/ 20' W for 315.00 feet and22
N 04/ 55' E for 37.28 feet to the point of beginning. Within described tract contains23
154 acres, more or less situated in the city of Vidalia between the main line24
Mississippi River levee and the Mississippi River in portion of Sections 11, 12, 13,25
14, 15, and 49, T7N-R10E, Concordia Parish, Louisiana.26
B. The primary purposes of the district shall be to promote and encourage27
tourism, recreation, and economic development opportunities within the town while28
also providing the opportunity for cultural events. In accordance with the provisions29 HLS 14RS-674 ORIGINAL
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of this Section and subject to the approval of the governing authority of the town, the1
governing board of the district shall have and may exercise all powers necessary or2
convenient for the carrying out of such purposes, including control of design,3
construction, and usage of tourism and recreation facilities within the district and the4
negotiation of contracts with private entities for lease or conveyance of property5
within the district.6
C.(1) In order to develop and effect the functions and services of the district7
and to provide for representation in the affairs of the district of those persons and8
interests immediately concerned with and affected by the purposes and development9
of the district, the district shall be governed by a board of commissioners known as10
the "Vidalia Tourism Authority", referred to in this Section as the "authority".11
(2) The authority shall consist of five members who shall be appointed by12
the governing authority of the town. The authority members shall serve four-year13
terms after initial terms as provided in this Paragraph. Two members shall serve14
initial terms of two years; two shall serve three-year terms, and one shall serve four15
years as determined by lot at the first meeting of the board.16
(3) Any vacancy which occurs prior to the expiration of a term shall be filled17
for the remainder of the unexpired term by the governing authority of the town.18
(4) As soon as practical after appointment of the members of the authority,19
the authority shall meet and elect from its number a chairman and such other officers20
as it may deem appropriate. It shall adopt rules for the transaction of business and21
shall keep a record of its resolutions, transactions, findings, and determinations,22
which record shall be a public record.23
D.(1) Pursuant to the purposes for which it was created, the district, through24
the authority, may:25
(a) Accept and receive, in furtherance of its function, funds, grants, and26
services from the United States or its agencies, from departments, agencies, and27
instrumentalities of state, or any parish or municipality or any political subdivision28
thereof, or from private and civic sources.29 HLS 14RS-674 ORIGINAL
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(b) Hold public hearings and sponsor public forums whenever it deems it1
necessary or useful in the execution of its other functions.2
(c) Negotiate with any private or public person or corporation for servitude3
or right-of-use of property within the district which is not owned by the town. If the4
authority does negotiate such an agreement, it shall adopt a resolution recommending5
the agreement and submit the resolution, contract, and other relevant information to6
the governing authority of the town for approval. The governing authority of the7
town may then adopt a resolution or ordinance authorizing the agreement.8
(2) The district shall not be deemed to be an instrumentality of the state for9
purposes of Article X, Section 1(A) of the Constitution of Louisiana.10
E.(1) For the purpose of carrying out the provisions of this Section, the town11
may remit and the district may receive such funds as the town may deem appropriate.12
All funds received by the district shall be deposited in a special account within the13
town treasury and shall be subject to a yearly audit by an auditing firm selected by14
the governing authority of the town.15
(2) The expenditures of the district shall be in accordance with one of the16
following procedures:17
(a) The amounts appropriated to the district by the town shall be expended18
for purposes specified by the town. The expenditure of money received from other19
sources shall be approved by the governing authority of the town.20
(b) The district, through the authority, may adopt an annual budget which21
shall be subject to approval by the governing authority of the town. The budget shall22
be adopted and amended in accordance with the Louisiana Local Government23
Budget Act, R.S. 39:1301 et seq. If a budget is adopted and approved, expenditures24
of the district shall be as provided therein except that additional expenses may be25
authorized as provided in Subparagraph (a) of this Paragraph.26
(3) If the governing authority of the town authorizes the use of money by the27
district, either pursuant to a budget adopted by the district or otherwise, the district,28
through the authority, may:29 HLS 14RS-674 ORIGINAL
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(a) Appoint employees as it may deem necessary for its work, whose1
appointment, promotion, demotion, and removal shall be subject to the same2
provisions of law, including civil service regulations, as govern other employees of3
the town.4
(b) Contract with planning experts, engineers, architects, and other5
consultants for such services as it may require.6
(c) Reimburse authority members for actual expenses incurred in carrying7
out the official duties of the district.8
F.(1) The district, through the authority, may levy and collect a tax upon the9
occupancy of hotel rooms, motel rooms, and overnight camping facilities within the10
district. Such tax shall not exceed six percent of the rent or fee charged for such11
occupancy.12
(2) The word "hotel" as used in this Section shall mean and include any13
establishment, either public or private, engaged in the business of furnishing or14
providing rooms and overnight camping facilities intended or designed for dwelling,15
lodging, or sleeping purposes to transient guests when such establishment consists16
of two or more guest rooms and does not encompass any hospital, convalescent or17
nursing home or sanitarium, or any hotel-like facility operated by or in connection18
with a hospital or medical clinic providing rooms exclusively for patients and their19
families.20
(3) The hotel occupancy tax shall be paid by the person who exercises or is21
entitled to occupancy of the hotel room and shall be paid at the time the rent or fee22
for occupancy is paid. "Person" as used herein shall have the same definition as that23
contained in R.S. 47:301(8).24
(4) The district, through the authority, shall impose the hotel occupancy tax25
by ordinance or resolution. The authority may provide in the ordinance or resolution26
necessary and appropriate rules and regulations for the imposition, collection, and27
enforcement of the hotel occupancy tax.28 HLS 14RS-674 ORIGINAL
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(5) The district, through the authority, may enter into a contract under such1
terms and conditions as it may deem appropriate, including payment of a reasonable2
collection fee, with any public entity authorized to collect sales or use taxes for the3
collection of the hotel occupancy tax authorized in this Section.4
(6) The hotel occupancy tax authorized by this Section shall be in addition5
to all taxes being levied upon the occupancy of hotel rooms located within the6
district and shall be in addition to any other tax authorized by law.7
(7) The proceeds of the tax, less a reasonable sum to be paid as a collection8
fee as authorized by Paragraph (5) of this Subsection, shall be used to fund the9
promotion and development of activities related to the purposes for which the district10
is created. The district is not authorized to levy any other tax except as authorized11
in this Subsection.12
G. The district, through the authority, shall establish such funds or accounts13
as are necessary for the implementation of the provisions of this Subsection.14
Section 2. This Act shall become effective on July 1, 2014; if vetoed by the governor15
and subsequently approved by the legislature, this Act shall become effective on July 1,16
2014, or on the day following such approval by the legislature, whichever is later.17
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Anders HB No. 425
Abstract: Creates the Vidalia Tourism Development District and provides for its
boundaries, purpose, governance, and funding.
Proposed law creates and provides for the Vidalia Tourism Development District as a
political subdivision of the state to promote and encourage tourism, recreation, and economic
development opportunities within the town of Vidalia (town) while also providing the
opportunity for cultural events. Provides for district boundaries.
Proposed law provides that the district is governed by a board of five commissioners known
as the "Vidalia Tourism Authority" (authority) appointed by the governing authority of the
town. Requires members to serve four-year staggered terms. Further requires the authority
to elect from its membership a chairman and such other officers as it may deem appropriate
and to adopt rules for the transaction of business. HLS 14RS-674 ORIGINAL
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Proposed law provides relative to the powers and duties of the district, including but not
limited to the following:
(1)To accept and receive funds, grants, and services from the U.S. or its agencies, from
departments, agencies, and instrumentalities of state, or any parish, municipality, or
political subdivision, or from private and civic source.
(2)To hold public hearings and sponsor public forums whenever it deems it necessary
or useful in the execution of its other functions.
(3)To negotiate with any private or public person or corporation for servitude or
right-of-use of property within the district which is not owned by the town, subject
to approval of the governing authority of the town.
Proposed law provides that the district shall not be deemed to be an instrumentality of the
state for purposes of the state civil service provisions of the state constitution.
Proposed law authorizes the town to remit and the district to receive such funds as the town
may deem appropriate. Requires the district to deposit the funds in a special account within
the town treasury. Requires that district expenditures be in accordance with certain
procedures and be approved by the governing authority of the town. Authorizes the district
to adopt an annual budget, subject to the approval of the governing authority of the town and
provides that the district shall be subject to audit by the legislative auditor.
Proposed law authorizes the district, through the authority, to levy and collect a tax upon the
occupancy of hotel rooms, motel rooms, and overnight camping facilities within the district,
not to exceed 6% of the rent or fee charged for such occupancy.
Proposed law authorizes the district to enter into a contract with any public entity authorized
to collect sales or use taxes and authorizes the payment of a reasonable collection fee.
Proposed law provides that the tax is in addition to all taxes levied upon the occupancy of
hotel rooms located within the district. Requires that the proceeds of the tax be used to fund
the promotion and development of activities related to the purposes for which the district is
created.
Effective July 1, 2014.
(Adds R.S. 33:4709.1.1)