A.  The provisions of La. Rev. Stat. 33:4574 to La. Rev. Stat. 33:4574.2 shall not in any way be construed as limiting the existing authority of tourist commissions in existence prior to the effective date of Act No. 19 of the 1975 Regular Session of the Legislature,¹ but shall be considered to be supplemental and additional authority for such tourist commissions, except that La. Rev. Stat. 33:4574 to La. Rev. Stat. 33:4574.2 shall not grant to any governing authority authorized to levy a tax on hotel rooms, motel rooms, and overnight camping facilities prior to such Act No. 19 any additional authority to levy an additional tax.

B.(1)  The provisions of La. Rev. Stat. 33:4574(B), 4574.1.1, and La. Rev. Stat. 33:4574.5(D) shall not in any way be construed as limiting the authority of commissions in existence prior to June 8, 1995, but shall be considered to be supplemental and additional to the authority previously granted to such commissions.  Any restrictions in Act No. 19 of the 1975 Regular Session of the Legislature that are not also in the local, special, or general laws establishing a commission in existence prior to the effective date of Act No. 19 of the 1975 Regular Session of the Legislature shall not in any way restrict the authority of commissions in existence prior to the effective date of Act No. 19 of the 1975 Regular Session of the Legislature.

(2)  It is the intention of those provisions to make the commissions provided for in La. Rev. Stat. 33:4574(B), including those in existence prior to June 8, 1995, political subdivisions of the state, separate and independent of the local political subdivisions in which they operate, and to grant directly to such political subdivisions the power of taxation and such other powers as set forth in this Chapter, all as provided for in Article VI, Sections 19 and 30 of the Constitution of Louisiana.

(3)  The commissions provided for in La. Rev. Stat. 33:4574(B) shall have the same directors as the commissions which they replace until such directors are changed as provided for in this Chapter, by local, special, or general act, or by ordinances of the governing authorities of parishes enacted pursuant to this Chapter or other law.  Such directors shall adopt ordinances or resolutions providing for the same rules, regulations, and procedures as is provided by the ordinances or rules and regulations of the governing authorities of the parishes which created the original commissions.  Thereafter, the commission may adopt by ordinance or resolution such rules, regulations, and procedures as it deems necessary.

(4)  The commissions provided for in La. Rev. Stat. 33:4574(B) shall succeed to all rights, powers, and duties, and shall be entitled to the same assets and rights, including any right to receive state sales tax on hotel/motel rooms, and shall be liable for the debts, including any bonds or other debt obligations, of the commissions in existence on the effective date of that Paragraph.

C.  The occupancy taxes provided for in La. Rev. Stat. 33:4574.1.1 may be substituted as security for any bonds or other debt obligations secured by the occupancy taxes provided for in La. Rev. Stat. 33:4574.1, or in any local, special, or general law, which taxes are being levied on June 8, 1995, unless such substitution will impair the obligation, validity, or security of such bonds or debt obligations.

Added by Acts 1975, No. 19, §1; Acts 1995, No. 47, §1, eff. June 8, 1995.

¹Enacted La. Rev. Stat. 33:4574-4574.3, eff. Sept. 12, 1975.