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2021 Regular Session
HOUSE BILL NO. 415
BY REPRESENTATIVES GAINES AND MARCELLE
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TOURISM: Provides for the creation of tourism recovery and improvement districts
1 AN ACT
2To enact Chapter 11-A of Title 33 of the Louisiana Revised Statutes of 1950, to be
3 comprised of R.S. 33:4600.1 through 4600.11, relative to tourism; to provide for the
4 creation of tourism recovery and improvement districts by tourist commissions; to
5 provide relative to the powers granted to tourist commissions with respect to such
6 districts; to provide relative to assessments levied on businesses by tourist
7 commissions; to provide for definitions; to provide limitations; to provide for
8 severability; to provide for an effective date; and to provide for related matters.
9Be it enacted by the Legislature of Louisiana:
10 Section 1. Chapter 11-A of Title 33 of the Louisiana Revised Statutes of 1950,
11comprised of R.S. 33:4600.1 through 4600.11, is hereby enacted to read as follows:
12 CHAPTER 11-A. LOUISIANA TOURISM RECOVERY AND
13 IMPROVEMENT DISTRICTS
14 §4600.1. Legislative findings
15 The legislature hereby finds and declares all of the following:
16 (1) There is a direct correlation between the amount of funds spent on
17 destination-based marketing, sales, and promotion of a locality and an increase in the
18 number of conventions, meetings, visitors, occupancy of lodging businesses, retail
19 sales of food, beverages, and other items, admissions to cultural and other
20 entertainment venues, collections of related state and local sales and use taxes, job
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1 creation, and a resulting general economic vitality of the traveler economy and
2 related businesses in the locality.
3 (2) It is in the state's public interest, and vital to the welfare of the state's
4 economy, to facilitate and encourage cooperating public-private partnerships for the
5 enhancement and expansion of the business economy and to provide for increased
6 business activity, tourism, economic development, and job creation in municipalities
7 and parishes in the state of Louisiana.
8 §4600.2. Purpose
9 The purpose of this Chapter is to facilitate the collection of supplementary
10 funds to market and promote destinations in the state to provide for increased
11 economic activity within its traveler economy, including increases in conventions,
12 meetings, visitors, hotel occupancy, food, beverage and other retail sales, tourism,
13 including cultural and family tourism, tourism business job creation, tourism
14 economic development, and other tourism related purposes.
15 §4600.3. Definitions
16 As used in this Chapter, the following terms shall have the meanings ascribed
17 to them unless the context clearly indicates otherwise:
18 (1) "Activities" means marketing, promotions, sales efforts, events, and any
19 other services that are reasonably related to the enhancement of tourism.
20 (2) "Assessed business" means a business operated by a business owner who
21 is required to pay an assessment pursuant to this Chapter.
22 (3) "Assessment" means the levy imposed pursuant to this Chapter. An
23 assessment may be levied based on a fixed amount, rate per transaction, fixed rate
24 per transaction per day, percentage of sales, any combination of these methods, or
25 any other method that confers benefit to the payor.
26 (4) "Business" means any type of tourism business, including but not limited
27 to any tourist home, hotel, motel, or trailer court accommodations, recreational
28 vehicle park, privately owned or managed campgrounds, other lodging intended for
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1 short-term occupancy, restaurant, tourism attraction, activity provider, and other
2 tourism businesses that benefit from the visitor economy.
3 (5) "Business owner" means any person recognized by the tourist
4 commissioners as the owner of the business subject to assessment. A tourist
5 commissioner may request a list of all businesses from the Louisiana secretary of
6 state to confirm business information regarding entity name, status, date of
7 incorporation, organization, registration, current registered office address, registered
8 agent name, and address, and the names and addresses of current officers, directors,
9 members, and managers. The list shall be final and conclusive in the determination
10 of ownership of any such business. If the signature of a business owner is required
11 by any provision of this Chapter, the signature of the authorized agent of the business
12 owner shall be sufficient.
13 (6) "Improvement" means the acquisition, construction, installation, or
14 maintenance of any corporeal property with an estimated useful life of five years or
15 more that is reasonably related to the enhancement of tourism.
16 (7) "Management plan" means a plan adopted or amended pursuant to this
17 Chapter for the development, redevelopment, maintenance, operation, and promotion
18 of a tourism recovery and improvement district.
19 (8) "Person" means an individual, public entity, firm, corporation,
20 partnership, limited liability company, trust, association, or any other business entity
21 or juridical person, whether operating on a for-profit or nonprofit basis.
22 (9) "Surcharge" means any charge to the consumer that is required to be paid
23 for goods and services that is passed through to the consumer as a charge on the
24 customer's receipt or guest folio.
25 (10) "Tourist commission" means a political subdivision created pursuant to
26 R.S. 33:4574(B) for the purpose of promoting tourism within its respective
27 jurisdiction. "Tourist commission" does not mean the Jefferson Convention and
28 Visitors Bureau, Inc., or any tourism organization domiciled in Orleans Parish,
29 including New Orleans & Company.
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1 (11) "Tourist commissioners" means the members of the governing body of
2 a tourist commission.
3 §4600.4. Initiation of proceedings; petition
4 A.(1) A tourist commission may initiate proceedings to form a tourism
5 recovery and improvement district upon the written petition of the owners or
6 authorized representatives of the owners or authorized representatives of businesses
7 in the district, signed by either of the following:
8 (a) The business owners in the proposed tourism recovery and improvement
9 district who will pay more than sixty-seven percent of the assessments proposed to
10 be levied.
11 (b) More than sixty-seven percent of the total assessed businesses by
12 number.
13 (2) In the case of a petition weighted by the amount of assessment proposed
14 to be levied as described in Subparagraph (1)(a) of this Subsection, the amount of
15 assessment attributable to a business owned by the same business owner that is in
16 excess of fifty percent of the amount of all assessments proposed to be levied, shall
17 not exceed the value of fifty percent in determining whether the petition is signed by
18 business owners who will pay more than sixty-seven percent of the total amount of
19 assessments proposed to be levied.
20 B. The petition of business owners required in Subsection A of this Section
21 shall include a summary of the management plan. That summary shall include all
22 of the following:
23 (1) A map showing the boundaries of the tourism recovery and improvement
24 district.
25 (2) Information specifying where the complete management plan can be
26 obtained.
27 (3) Information specifying that the complete management plan shall be
28 furnished upon request.
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1 (4) All signatures on petitions shall be accompanied by a self-affirmation in
2 the manner provided in R.S. 33:4600.5.
3 §4600.5. Self-affirmation; penalties
4 A. The self-affirmation on a petition shall state the following: "I state, under
5 penalty of law, that to my knowledge and belief the facts stated in the petition are
6 true, that my signature and name are as shown on this petition, and that I have signed
7 this petition or have been duly authorized to sign this petition by the entity identified
8 hereunder".
9 B. A self-affirmation on a petition shall not be valid after one year has
10 elapsed between the date of the self-affirmation as shown on the petition and the date
11 the petition is filed with the tourist commission under R.S. 33:4600.4.
12 C. Except as otherwise provided in this Section, a self-affirmation shall be
13 presumed valid unless competent evidence to the contrary is presented to and
14 accepted by the tourist commission manager or the tourist commissioner determines
15 otherwise.
16 D. If a person eligible to sign a petition is no longer capable of signing his
17 name, such person may affirm by making a mark on the self-affirmation, with or
18 without assistance, witnessed by the signature of another person.
19 E. It shall be unlawful for any person knowingly to make a false statement
20 on a self-affirmation on any petition filed under this Chapter. Any signature
21 presented to the tourist commission shall serve as the equivalent of the business
22 owner having been administered an oath or affirmation, acknowledging that the facts
23 contained in the petition are true and correct to the best of his knowledge, subject to
24 the penalties for perjury or false swearing.
25 F. It shall be unlawful for any person to, by use of force or any other means,
26 unduly influence a person to sign a petition or to not sign a petition, falsely make,
27 alter, forge, or counterfeit any petition before or after it has been filed as provided
28 in R.S. 33:4600.4, or to destroy, deface, mutilate, or tamper with any petition before
29 or after it has been filed as provided in R.S. 33:4600.4.
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1 §4600.6. Contents of management plan
2 The management plan shall include all of the following:
3 (1) A map that identifies the tourism recovery and improvement district
4 boundaries in sufficient detail to allow a business owner to reasonably determine
5 whether a business is located within the boundaries of the tourism recovery and
6 improvement district.
7 (2) The name of the proposed tourism recovery and improvement district.
8 (3) A description of the boundaries of the tourism recovery and improvement
9 district, including the boundaries of benefit zones, proposed for establishment or
10 extension in a manner sufficient to identify the affected businesses included, which
11 may be made by reference to any plan or map that is on file with the tourist
12 commission. The boundaries of a tourism recovery and improvement district created
13 pursuant to this Chapter may overlap the boundaries of any other tourism recovery
14 and improvement district created pursuant to this Chapter and the boundaries of other
15 assessment districts established pursuant to law.
16 (4) The estimated cost of improvements, maintenance, and activities or the
17 estimated assessment rate charged, or both. If the improvements, maintenance, and
18 activities proposed for each year of operation are the same, a description of the first
19 year's proposed improvements, maintenance, and activities and a statement that the
20 same improvements, maintenance, and activities are proposed for subsequent years
21 shall satisfy the requirements of this Paragraph.
22 (5) The total annual amount proposed to be expended for improvements,
23 maintenance, or activities, and debt service in each year of operation of the tourism
24 recovery and improvement district. This amount may be estimated based upon the
25 assessment rate. If the total annual amount proposed to be expended in each year of
26 operation of the tourism recovery and improvement district is not significantly
27 different, the amount proposed to be expended in the initial year and a statement that
28 a similar amount applies to subsequent years shall satisfy the requirements of this
29 Paragraph.
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1 (6) The proposed source or sources of financing, including the proposed
2 method and basis of levying the assessment in sufficient detail to allow each business
3 owner to calculate the amount of the assessment to be levied against his business. If
4 the assessment is levied on a percentage basis, the maximum assessment rate shall
5 not exceed five percent. If the assessment is levied on a dollar amount basis, the
6 total assessment rate shall not exceed five dollars.
7 (7) A statement as to whether bonds will be issued to finance improvements.
8 (8) The time and manner of collecting the assessments.
9 (9) The specific number of years in which assessments shall be levied. In
10 a new tourism recovery and improvement district, the maximum number of years
11 shall be five. Upon renewal, a tourism recovery and improvement district shall have
12 a term not to exceed ten years. Notwithstanding these limitations, in order to finance
13 capital improvements with bonds, a tourism recovery and improvement district may
14 levy assessments until the maximum maturity of the bonds. The management plan
15 may set forth specific increases in assessments for each year of operation of the
16 tourism recovery and improvement district.
17 (10) The proposed time for implementation and completion of the
18 management plan.
19 (11) Any proposed rules and regulations to be applicable to the tourism
20 recovery and improvement district.
21 (12) A statement that the tourist commission shall provide the
22 improvements, maintenance, and activities described in the management plan.
23 (13) Any other item or matter required to be incorporated therein by the
24 tourist commission.
25 §4600.7. Notice; public hearing; majority protest
26 A. If a tourist commission proposes to levy a new or increased business
27 assessment pursuant to this Chapter, notice shall be mailed to the owners of the
28 businesses proposed to be assessed. A protest may be made orally or in writing by
29 any interested person. Every written protest shall be filed with the tourist
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1 commission at or before the time fixed for the public hearing. The tourist
2 commission may waive any irregularity in the form or content of any written protest.
3 A written protest may be withdrawn in writing at any time before the conclusion of
4 the public hearing. Each written protest shall contain a description of the business
5 in which the person subscribing the protest is interested sufficient to identify the
6 business and, if a person subscribing is not shown on the official records of the city
7 as the owner of the business, the protest shall contain or be accompanied by written
8 evidence that the person subscribing is the owner of the business or the authorized
9 representative. A written protest that does not comply with the requirements of this
10 Subsection shall not be counted in determining a majority protest.
11 B.(1) If written protests are received from the owners or authorized
12 representatives of businesses in the proposed tourism recovery and improvement
13 district who will pay more than sixty-seven percent of the assessments proposed to
14 be levied or represent more than sixty-seven percent of the total assessed businesses
15 by number, then no further proceedings to levy the proposed assessment against such
16 businesses shall be taken for a period of one year from the date of the finding of a
17 majority protest by the tourist commission.
18 (2) In the case of a protest weighted by the number of owners of businesses
19 or authorized representatives of businesses who will pay more than sixty-seven
20 percent of the assessments to be levied, the amount of assessment attributable to a
21 business owned by the same business owner that is in excess of fifty percent of the
22 amount of all assessments proposed to be levied, shall not exceed the value of fifty
23 percent in determining whether the petition is signed by business owners who will
24 pay more than sixty-seven percent of the total amount of assessments proposed to be
25 levied.
26 §4600.8. Levy of assessments
27 A. An assessment proposed to be levied pursuant to this Chapter shall be
28 authorized by a resolution of the tourist commission that describes in general terms
29 the assessment to be levied and includes a statement that the assessment is to be
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1 levied pursuant to this Chapter. The assessment shall be approved in a public
2 hearing procedure as provided in this Chapter.
3 B. Notwithstanding any other provision of law to the contrary, an assessed
4 business shall place the assessment as a mandatory surcharge on the consumer
5 receipt or guest folio. All assessments to be passed through to consumers and guests
6 as surcharges shall be disclosed on all information or communication platforms of
7 the business in the same manner as are other surcharges, hotel and occupancy taxes,
8 and sales and use taxes as required by applicable laws and regulations.
9 C. Receipts from any such surcharge for business assessments levied
10 pursuant to this Chapter are not part of gross receipts or gross revenue for any
11 purpose, including the calculation of sales revenue or occupancy taxes or state
12 income taxes and are not part of income pursuant to any lease or operator agreement.
13 Payment of the assessment to the tourist commission or other person designated for
14 the purpose of receiving it, shall not be taken as a deduction from income for state
15 income tax purposes.
16 D. Any assessment levied and passed through to a consumer as a surcharge
17 in accordance with this Chapter is an enforceable obligation of the consumer to the
18 same extent as other lawful surcharges.
19 E. Procedures for the collection of business assessments, interest charges,
20 and penalties for delinquent remittance of business assessments to the tourist
21 commission or other person designated for the purpose of receiving it, or other
22 matters incident to the business assessment shall be as provided by resolution.
23 §4600.9. Modification of plan by resolution after public hearing; adoption of
24 resolution of intention
25 A. The tourist commission may, at any time, modify the management plan.
26 Any modification of the management plan shall be made in accordance with the
27 provisions of this Section.
28 B. The tourist commission may modify the management plan after
29 conducting a public hearing as provided in this Chapter regarding the proposed
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1 modifications. The tourist commission may modify the improvements and activities
2 to be funded with the revenue derived from the levy of the assessments by adopting
3 a resolution determining to make the modifications after holding a public hearing on
4 the proposed modifications.
5 C. The tourist commission shall adopt a resolution of intention which states
6 the proposed modification prior to the public hearing. The public hearing shall be
7 held not more than ninety days after the adoption of the resolution of intention.
8 §4600.10. Renewal of tourism recovery and improvement district; transfer or refund
9 of remaining revenues; term limit
10 A. Any tourism recovery and improvement district may be renewed by
11 following the procedures for establishment as provided in this Section.
12 B.(1) If there are no changes to activities, assessment rates, assessment
13 method, or boundaries, the tourism recovery and improvement district may be
14 renewed by conducting a public hearing as provided in this Chapter to determine
15 whether the tourism recovery and improvement district shall be renewed.
16 (2) If there are changes to activities, assessment rates, assessment method,
17 or boundaries, the tourism recovery and improvement district may be renewed by
18 following the procedures for the petition as provided in this Chapter in addition to
19 the public hearing procedure as provided in this Chapter.
20 C. Upon renewal, any remaining revenues derived from the levy of
21 assessments, or any revenues derived from the sale of assets acquired with the
22 revenues, shall be transferred to the renewed tourism recovery and improvement
23 district. If the renewed tourism recovery and improvement district includes
24 additional businesses not included in the prior tourism recovery and improvement
25 district, the remaining revenues shall be spent to benefit only the businesses in the
26 prior tourism recovery and improvement district. If the renewed tourism recovery
27 and improvement district does not include businesses included in the prior tourism
28 recovery and improvement district, the remaining revenues attributable to these
29 businesses shall be refunded to the owners of these businesses.
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1 D. Upon renewal, a tourism recovery and improvement district shall have a
2 term not to exceed ten years or, if the tourism recovery and improvement district is
3 authorized to issue bonds, until the maximum maturity of those bonds. There is no
4 requirement that the boundaries, assessments, improvements, or activities of a
5 renewed district be the same as the original or prior tourism recovery and
6 improvement district.
7 §4600.11. Dissolution of a tourism recovery and improvement district; procedure
8 A. Any tourism recovery and improvement district that has no outstanding
9 indebtedness may be dissolved by resolution of the tourist commissioners by either
10 of the following methods:
11 (1) During the operation of the tourism recovery and improvement district,
12 there shall be a thirty-day period each year in which assessees may request the
13 dissolution of the tourism recovery and improvement district. The first such period
14 shall begin one year after the date of establishment of the district and shall continue
15 for thirty days. The next such thirty-day period shall begin two years after the date
16 of the establishment of the tourism recovery and improvement district. Each
17 successive year of operation of the tourism recovery and improvement district shall
18 have such a thirty-day period.
19 (2) The tourist commission shall initiate proceedings to dissolve a tourism
20 recovery and improvement district upon the written petition of the owners or
21 authorized representatives of the owners or authorized representatives of businesses
22 in the district, signed by either:
23 (a) The business owners in the proposed tourism recovery and improvement
24 district who will pay more than sixty-seven percent of the assessments proposed to
25 be levied.
26 (b) More than sixty-seven percent of the total assessed businesses by
27 number.
28 B. In the case of a petition weighted by the amount of assessment proposed
29 to be levied as described in Subparagraph(A)(2)(a) of this Section, the amount of
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1 assessment attributable to a business owned by the same business owner that is in
2 excess of fifty percent of the amount of all assessments proposed to be levied shall
3 not exceed the value of fifty percent in determining whether the petition is signed by
4 business owners who will pay more than sixty-seven percent of the total amount of
5 assessments proposed to be levied.
6 C. The tourist commission shall adopt a resolution of intention to dissolve
7 the tourism recovery and improvement district prior to the public hearing provided
8 for in this Chapter. The resolution shall state the reason for the dissolution and the
9 time and place of the public hearing. The resolution shall also contain a proposal to
10 dispose of any assets acquired with the revenues from the assessment levied within
11 the tourism recovery and improvement district. The notice of the public hearing on
12 dissolution required by this Section shall be given by mail to the owner of each
13 business subject to assessment in the tourism recovery and improvement district. The
14 tourist commission shall conduct a public hearing on dissolution not less than thirty
15 days after mailing the notice to the business owners. The public hearing shall be
16 held not more than sixty days after the adoption of the resolution of intention.
17 Section 2. If any provision of this Act or the application thereof is held invalid, such
18invalidity shall not affect other provisions or applications of this Act which can be given
19effect without the invalid provisions or applications, and to this end the provisions of this
20Act are hereby declared severable.
21 Section 3. This Act shall become effective upon signature by the governor or, if not
22signed by the governor, upon expiration of the time for bills to become law without signature
23by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
24vetoed by the governor and subsequently approved by the legislature, this Act shall become
25effective on the day following such approval.
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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)]
HB 415 Reengrossed 2021 Regular Session Gaines
Abstract: Authorizes tourist commissions to create tourism recovery and improvement
districts to generate funds to aid in the state's traveler economy.
Proposed law authorizes tourist commissions, for the purpose of facilitating the collection
of supplementary funds to market and promote destinations in the state, to create tourism
recovery and improvement districts upon the written petition of the owners or authorized
representatives of the owners or authorized representatives of businesses in the district,
signed by either of the following:
(1)The business owners in the proposed tourism recovery and improvement district who
will pay more than 67% of the assessments proposed to be levied.
(2)More than 67% of the total assessed businesses by number.
Proposed law requires that all petitions be accompanied by a self-affirmation. Provides that
a self-affirmation is not valid after one year has elapsed between the date of the self-
affirmation as shown on the petition and the date the petition is filed with the tourist
commission. Provides that it is unlawful for a person to make a false statement on the self-
affirmation and further provides that a person is subject to penalties for perjury or false
swearing.
Proposed law requires that the petition include a summary of the management plan.
Provides further with respect to the content requirements of the management plan, including
the name and the boundaries of the district and the estimated cost of improvements within
the district. Authorizes the tourist commission to modify the management plan.
Proposed law provides that a tourist commission may, by resolution, propose to levy an
assessment on businesses. Provides that an assessment may be levied based on a fixed
amount, rate per transaction, fixed rate per transaction per day, percentage of sales, any
combination of these methods, or any other method that confers benefit to the payor.
Proposed law requires that the resolution describe the assessment to be levied in general
terms and include a statement that the assessment is to be levied pursuant to proposed law.
Requires the tourist commission to give notice by mail to the owners of the businesses
proposed to be assessed. Further requires that the resolution provide for the collection of the
assessment, interest charges, and penalties for delinquent remittence.
Proposed law provides that in a newly created tourism recovery and improvement district
the assessment may be levied for a term not to exceed five years, but the district may be
renewed for a term not to exceed 10 years. Proposed law provides that in order to finance
capital improvements with bonds, a district may levy assessments until the maximum
maturity of the bonds.
Proposed law provides that if there are no changes to activities, assessment rates, assessment
method, or boundaries, the district may be renewed by conducting a public hearing pursuant
to proposed law. Further provides that if there are changes in these categories, the district
may be renewed by following the procedures for the petition and public hearing as provided
in proposed law. Provides for the allocation of assessment revenues from the prior district.
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Proposed law provides that a protest to the levy of an assessment may be made orally or in
writing by any interested person. Requires that every written protest be filed with the tourist
commission at or before the time fixed for the public hearing. Proposed law authorizes the
tourist commission to waive any irregularity in the form or content of any written protest.
Provides that a written protest may be withdrawn in writing at any time before the
conclusion of the public hearing. Provides further with respect to the content requirements
of the written protest. Provides that if written protests are received from a certain number
of business owners then no further proceedings to levy the assessment may take place for
one year.
Proposed law requires an assessed business to place the assessment as a mandatory
surcharge on the consumer receipt or guest folio. Further requires that all assessments
passed through to consumers and guests as surcharges be disclosed on all information or
communication platforms of the business in the same manner as other surcharges.
Proposed law provides for the dissolution of a tourism recovery and improvement district
by resolution of the tourist commissioners if the district has no outstanding indebtedness and
meets either of the following conditions:
(1)During the operation of the district, there shall be a 30 day period each year in which
assessees may request dissolution of the district.
(2)The tourist commission must initiate proceedings to dissolve a district upon the
written petition of the owners or authorized representatives of the owners or
authorized representatives of businesses in the district, signed by either:
(a)The business owners in the proposed tourism recovery and improvement
district who will pay more than 67% percent of the assessments proposed to
be levied.
(b)More than 67% percent of the total assessed businesses by number.
Proposed law requires that the resolution state the reason for the dissolution and the time and
place of the public hearing. Additionally requires that the resolution contain a proposal to
dispose of any assets acquired with the revenues from the assessment.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 33:4600.1-4600.11)
Summary of Amendments Adopted by House
The House Floor Amendments to the engrossed bill:
1. Change the definition of "assessed business".
2. Remove retail from the definition of "business".
3. Add other tourism businesses that benefit the visitor economy to the definition
of "business".
4. Authorize a tourist commissioner to request a list of businesses from the
secretary of state to confirm information regarding ownership and provide that
the list is final and conclusive as to the ownership of any business.
5. Relative to a petition weighted by the amount of assessment proposed to be
levied, increase the maximum amount of assessment attributable to a business
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owned by the same owner from 40% to 50%, and increase the maximum value
of the businesses from 40% to 50%.
6. Increase the number of business owners required to sign a petition from those
who pay more than 50% of the assessments to those who pay more than 67% of
the assessments, and increase the number of total assessed businesses required
to sign from 50% to 67%.
7. Require that all signatures on petitions be accompanied by a self-affirmation and
provides for the requirements of the self-affirmation.
8. Remove proposed law reference to property assessments.
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