RÉSUMÉ DIGEST
ACT 319 (HB 415) 2021 Regular Session Gaines
New 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 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.
New 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.
New 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 boundaries of the district, and the estimated cost of improvements within the district.
Authorizes the tourist commission to modify the management plan.
New law provides that a tourist commission may, by resolution, propose to levy an
assessment on businesses located within the district. 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. The assessment cannot not exceed 5% if levied on a percentage basis
or five dollars if levied on a dollar amount.
New 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 new 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 remittance.
New 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.
New 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 and authorizes the written
withdrawal of a protest before the conclusion of the public hearing. New law authorizes the
tourist commission to waive any irregularity in the form or content of any written protest.
Provides further with respect to the content requirements of the written protest. 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.
New law provides that in a newly created district the assessment may be levied for a term not
to exceed five years, but authorizes renewal of the district for a term not to exceed 10 years.
In order to finance capital improvements with bonds, however, a district may levy
assessments until the maximum maturity of the bonds.
New 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 new law. If there are any changes in these categories, the district may be renewed by
following the procedures for the petition and public hearing as provided in new law.
Provides for the allocation of revenues from the prior district. New law provides for the dissolution of a district by resolution of the tourist commissioners
if the district has no outstanding indebtedness and either of the following conditions are met:
(1)Assessees request the dissolution of the district during an annual 30 day period that
tourist commissioners are required to hold open to receive any such request.
(2)A written petition of the owners or authorized representatives of the owners or
authorized representatives of businesses in the district is received by the tourist
commissioners and is signed by either:
(a)The business owners in the proposed 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.
New 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.
New law does not apply to the parishes of Jefferson and Orleans.
Effective upon signature of governor (June 15, 2021).
(Adds R.S. 33:4600.1-4600.12)