A. The Madison Parish Tourism Commission, referred to in this Section as the “commission”, is hereby created. The commission shall be a special district and a political subdivision of the state comprised of all the territory in the parish of Madison. The commission shall have as its purpose the promotion of tourism within the parish.

            B.(1) The commission shall be governed by a board of commissioners composed of seven members appointed by the parish governing authority from a list of nominees submitted by private and nonprofit groups that have an interest in one or more aspects of the tourism industry. Two commissioners shall serve initial terms of one year, two shall serve initial terms of two years, and two shall serve initial terms of three years as determined by lot at the first meeting of the commission. All subsequent terms shall be four years. A vacancy shall be filled in the same manner as the original appointment.

            (2) The commissioners so appointed shall elect from among themselves a chairman who shall serve as the chairman for a term of one year. In addition to the chairman, the board of commissioners shall also elect from its membership a vice chairman, secretary, and treasurer. The office of secretary and treasurer may be combined if the members so elect.

            (3) The commission shall have the power to sue and be sued, to accept grants or donations of every type, to make capital improvements for the purpose of obtaining federal funds, to do all things necessary for the promotion and the advertisement and publication of information relating to tourist attractions within the parish. However, the commission shall not exercise any function which results in competition with local retail business or enterprises.

            C.(1)(a) In order to provide funds for the operation of the commission, the board of commissioners is authorized and empowered to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the parish. Said tax shall not exceed two percent of the rent or fee charged for such occupancy.

            (b) The word “hotel” as used in this Section has the meaning provided in La. Rev. Stat. 47:301(6).

            (c) The tax shall be paid by the person who exercises or is entitled to occupancy of the hotel room and shall be paid at the time the rent or fee of occupancy is paid. The word “person” as used herein shall have the same definition as that contained in La. Rev. Stat. 47:301(8).

            (d) Repealed by Acts 2005, 1st Ex. Sess., No. 60, §2, eff. Dec. 6, 2005.

            (e) The board of commissioners shall impose the tax by ordinance and shall have the right to provide in the ordinance necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the tax.

            (f) The board of commissioners may enter into a cooperative endeavor agreement contract, under such terms and conditions as it may deem appropriate including payment of a reasonable collection fee, with the governing authority of the parish or with any public entity authorized to collect sales or use taxes for the collection of the hotel occupancy tax.

            (g) The board of commissioners may enter into a cooperative endeavor agreement contract with the governing authority of the parish or with another public entity for the performance of such duties and functions of the commission which the board of commissioners determines are necessary but is unable to perform itself.

            (2) The proceeds of the tax so levied shall be used by the board of commissioners for the purposes of attracting conventions and tourists into the parish or as provided by ordinance dedicating the proceeds of the tax. The board of commissioners shall have authority to spend money for advertising, promotion, and publication or information. The board of commissioners may retain or spend a reasonable sum from such proceeds as a collection fee.

            D.(1) The board of commissioners shall annually submit to the governing authority of the parish a budget for its operations during the ensuing year, and the governing authority of the parish shall have the right to approve or disapprove such budget. Upon approval of the budget by the governing authority of the parish, the board of commissioners shall proceed to act thereunder.

            (2) The board of commissioners 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 anticipated from the tax authorized herein during the year in which the money is borrowed.

            (3) The commission shall be audited in accordance with La. Rev. Stat. 24:513. The accountant performing the audit shall make a written report of his audit to the governing authority of the parish and the board of commissioners. Such report shall be furnished not less than six months after the close of the fiscal year.

            Acts 2001, No. 463, §1; Acts 2004, No. 246, §1, eff. July 1, 2004; Acts 2005, 1st Ex. Sess., No. 60, §2, eff. Dec. 6, 2005; Acts 2020, No. 184, §1, eff. July 1, 2020.

NOTE: See Acts 2005, 1^st Ex. Sess., No. 60, §§3 and 4, relative to application of tax based on period of occupancy.