SSHB415 552 3953
HOUSE SUMMARY OF SENATE AMENDMENTS
HB 415 2021 Regular Session Gaines
TOURISM: Provides for the creation of tourism recovery and improvement districts
Synopsis of Senate Amendments
1.Makes proposed law inapplicable to the parishes of Jefferson and Orleans.
Digest of Bill as Finally Passed by Senate
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.
Proposed law provides that the provisions of proposed law are not applicable to the parishes
Jefferson and Orleans.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 33:4600.1-4600.11)
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