ARTICLE IV


HOTEL TAX



SEC.

12-023.70 Definitions


    As used in this Article, the following words, terms and phrases have the meanings ascribed to them in this Section, except when the context clearly indicates a different meaning:

     Collector means the person or agency designated by the Police Jury as the collector of the tax imposed herein and includes any employees and duly authorized assistants.

     Commission means the St. Tammany Parish Tourist and Convention Commission, comprising the entire Parish and including its appointed members to the Board of Directors.

     Hotel as used herein shall mean and include any establishment, both public and private, engaged in the business of furnishing or providing rooms and overnight camping facilities intended or designed for dwelling, lodging or sleeping purposes to transient guests where such establishment consists of two (2) or more guest rooms and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families. Motels and tourist camps and overnight camping facilities are included within the definition in this paragraph and shall specifically include establishments providing campgrounds and hook-ups or connection facilities for transient or overnight campers who travel or provide their own camping equipment but pay fees and consideration for the location and placement and various services for such campers.

     Person as used herein shall have the same definition and meaning as that contained in LSA R.S. 47:301(8) and shall include any individual, firm, copartnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate, this State, any Parish, municipality, district or other political subdivision thereof or any board, agency, instrumentality or other group or combination acting as a unit, and the plural as well as the singular number. (Ord. No. 674, Bk. 8, P. 197)

STATE REFERENCE: LSA R.S. 33:4574.1, authorization of tax, and LSA R.S. 33:4574.2.

SEC.

12-023.72 Imposition And Levy Of Tax


    (1)     There is hereby levied and imposed within both the incorporated and unincorporated areas of the Parish a tax upon the occupancy of hotel rooms, motel rooms and overnight camping facilities, including campgrounds, within the Parish for the operations of the Commission.

    (2)     The tax levied and imposed hereby is fixed at the rate of three per cent (3%) of the rental or fee charged for such occupancy as defined and described in this Article. (Ord. No. 674, Bk. 8, P. 197; amended by Ord. No. 93-1788, adopted 08/19/93)
    
EDITORIAL NOTE: By the authority of Ord. No. 95-2275, adopted 09/21/95, the authority to levy the 3% hotel occupancy tax is transferred to the St. Tammany Parish Tourist and Convention Commission.

    c. In accordance with the framework provided by Act. No. 47 of the 1995 Regular Session of the Louisiana Legislature, the three per cent (3%) tax upon the rental of fee charged for the occupancy of hotel rooms, motel rooms and overnight camping facilities within Ordinance P.J.S. No. 93-1788, adopted August 19, 1993, is hereby rescinded and repealed, effective October 1, 1995, the effective date of the three per cent (3%) hotel occupancy tax is now levied by the St. Tammany Tourist and Convention Commission. (Ord. No. 95-2275, adopted 09/21/95)



SEC.

12-023.73 Exemption


    The tax imposed by the provisions of this Article shall not apply to the rent for hotel rooms rented to the same occupant for a period of thirty (30) or more calendar days, or those hotel rooms rented on an annual contractual basis for consecutive or non-consecutive days. (Ord. No. 674, Bk. 8, P. 197)

SEC.

12-023.74 Collection From Occupants; Exemption


    The Tax levied and imposed by this Article shall be paid by the person or persons who exercise or are entitled to occupancy of the hotel room, motel room, overnight camping facility or campground and shall be paid at the time the rent or fee of occupancy is paid. (Ord. No. 674, Bk. 8, P. 197)

SEC.

12-023.75 Collection From Dealers Or Operators


    The tax levied and imposed by this Article shall be collectible from all persons engaged in as dealers or operators of the facilities for which this occupancy tax is imposed. (Ord. No. 674, Bk. 8, P. 197)

SEC.

12-023.76 Payment In Accordance With Sales & Use Tax Imposed By School Board


    The taxes levied and imposed hereunder shall be due and shall be payable monthly at the same time and on the same dates as the sales and use tax imposed by the Parish School Board is due and payable. (Ord. No. 674, Bk. 8, P. 197)

SEC.

12-023.77 Other Collection Provisions


    The Police Jury shall, as circumstances and necessity dictate, employ or arrange for a collector for the collection of and accounting for the tax imposed hereby. The President of the Police Jury is hereby authorized to execute on behalf of the Police Jury an agreement with the Sheriff to collect the aforesaid tax on behalf of the Police Jury and shall allow the Sheriff to retain a percentage of the taxes collected to cover the cost and fair compensation for the services rendered in collecting, enforcing and remitting the tax to the St. Tammany Parish Tourist and Convention Commission. (Ord. No. 674, Bk. 8, P. 197)

SEC.

12-023.78 Disbursement


    The proceeds of the tax levied herein, less a reasonable sum to be retained by the governing authority or authorities for a collection fee, shall be appropriated to the St. Tammany Parish Tourist and Convention Commission, and shall be used by the commission for the purpose of attracting conventions and tourists into the area of the jurisdiction of the commission or any other purpose authorized by law. (Ord. No. 674, Bk. 8, P. 197)

CROSS REFERENCE: See St. Tammany Parish Convention and Tourist Commission, Chapter 2, Article V, Section 2-061.0 through 2-063.0 in the Code of Ordinances.

SEC.

12-023.79 Budget, Borrowing Money; Audit



    (1)     The Commission shall annually submit to the Police Jury a budget for its operations during the ensuing year, and the Police Jury shall have the right to approve or disapprove such budget. Upon approval of the budget by the Police Jury, the Commission shall proceed to act thereunder.

    (2)     The Commission may borrow money to pay its obligations that cannot be paid at maturity out of current revenue from the tax authorized herein but shall not borrow a sum greater than can be repaid out of the revenue received by the Commission during the year in which the money is borrowed.

    (3)     The books of the commission shall be audited by an independent Certified Public Accountant annually and said accountant shall make a written report of his audit to the Police Jury and the Commission. Such report shall be furnished to the Police Jury not less than thirty (30) days prior to the submission by the Commission of its proposed budget to the Police Jury as provided by subsection (b). (Ord. No. 674, Bk. 8, P. 197)

CROSS REFERENCE: See "Special District Budgets", Chapter 2, Article VI, Sections 2-071.0 through 2-092.0 in the Code of Ordinances.

SEC.

12-023.80 Failure To Pay Tax - Court Action


    Failure to pay any tax due as provided in this Article shall ipso facto, without demand or putting in default, cause said tax, interest, penalties, and costs to become immediately delinquent, and the Police Jury is hereby vested with authority, on motion in a court of competent jurisdiction, to take a rule on the said dealers or operators of the facilities for which this occupancy tax is imposed to show cause in not less than two (2) or more than ten (10) days, exclusive of holidays, after the service thereof, which may be tried out of term and in chambers, and shall always be tried by preference, why said dealer or person should not be ordered to cease from further pursuit of business as a dealer, and in case said rule is made absolute, the order thereon rendered shall be considered a judgment in favor of the governing authority, prohibiting such dealer from the further pursuit of said business until such time as he has paid the said delinquent tax, interest, penalties and costs, and every violation of the injunction shall be considered as a contempt of court, and punished according to law. (Ord. No. 82-384, adopted 06/17/82)

SEC.

12-023.81 Same - Interest And Penalties


    If the amount of tax due by the person or dealer is not paid on or before the twentieth day of the month next following the month for which the tax is due, there shall be collected, with said tax, interest upon said unpaid amount, at the rate of eighteen per cent (18%) per annum, or fractional part thereof, to be computed from the first day of the month next following the month for which the tax is due until it is paid; and in addition to the interest that may be so due there shall also be collected a penalty equivalent to five per cent (5%) for each thirty (30) days, or fraction thereof, of delinquency, not to exceed twenty-five per cent (25%) in aggregate, of the tax due, when such tax is not paid within thirty (30) days of the date the tax first becomes due and payable, and in the event of suit, attorneys' fees at the rate of twenty- five per cent (25%) of the aggregate of tax, interest and penalty. (Ord. No. 82-384, adopted 06/17/82)

SEC.

12-023.82 Same - Failure To Make Report; Estimate Of Tax By Collector


    In the event any person or dealer fails to make a report and pay the tax as provided by this Article, or in case the dealer or person makes a grossly incorrect report, or a report that is false or fraudulent, it shall be the duty of the collector to make an estimate for the taxable

period of the occupancy of the facility and an estimate of the cost price of the occupancy and assess and collect the tax and interest, plus penalty, if such have accrued, on the basis of such assessment, which shall be considered prima facie correct, and the burden to show the contrary shall rest upon the person or dealer. In the event such estimate and assessment requires an examination of books, records or documents, or an audit thereof, then the Collector shall add to the assessment the cost of such examination, together with any penalties accruing thereon. Such costs and penalties when collected shall be placed in an account in the same manner as are the taxes collected under this Article.

    If any person or dealer fails to make any return required by this Article or makes an incorrect return, and the circumstances indicate willful negligence or intentional disregard of rules and regulations, but not intent to defraud, there shall be imposed, in addition to any other penalties provided herein, a specific penalty of five per cent (5%) of the tax or deficiency found to be due or Ten Dollars ($10.00), whichever is greater. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due and can be enforced either in a separate action or in the same action for the collection of the tax. (Ord. No. 82-384, adopted 06/17/82)

SEC.

12-023.83 Selling Or Quitting Of Business


    If a person or dealer liable for any tax, interest or penalty hereunder shall sell his business or shall sell out his business or quit business; he shall make a final return and payment within fifteen (15) days after the date of selling or quitting business. His successor, successors, or assigns, if any, shall withhold sufficient purchase money to cover the amount of such taxes, interest and penalties due and unpaid until such time as the former owner shall produce a receipt from the collector showing that they have been paid, or certificate stating that no taxes, interest, or penalties are due. If the purchaser of a business fails to withhold purchase money as provided, he shall be personally liable for payment of taxes, interest and penalties accrued and unpaid on account of the operation of the business by any former owner, owners, or assignors. (Ord. No. 82-384, adopted 06/17/82)

SECS. 12-023.84 - 12-025.09 Reserved.