Louisiana Revised Statutes 33:4600.8 – Levy of assessments
Terms Used In Louisiana Revised Statutes 33:4600.8
- Assessed business: means a business operated by a business owner who is required to pay an assessment pursuant to this Chapter. See Louisiana Revised Statutes 33:4600.3
- Assessment: means the levy imposed pursuant to this Chapter. See Louisiana Revised Statutes 33:4600.3
- Business: means any type of tourism business, including but not limited to any tourist home, hotel, motel, or trailer court accommodations, recreational vehicle park, privately owned or managed campgrounds, other lodging intended for short-term occupancy, restaurant, tourism attraction, activity provider, and other tourism businesses that benefit from the visitor economy. See Louisiana Revised Statutes 33:4600.3
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Person: means an individual, public entity, firm, corporation, partnership, limited liability company, trust, association, or any other business entity or juridical person, whether operating on a for-profit or nonprofit basis. See Louisiana Revised Statutes 33:4600.3
- Surcharge: means any charge to the consumer that is required to be paid for goods and services that is passed through to the consumer as a charge on the customer's receipt or guest folio. See Louisiana Revised Statutes 33:4600.3
- Tourist commission: means a political subdivision created pursuant to Louisiana Revised Statutes 33:4600.3
A. An assessment proposed to be levied pursuant to this Chapter shall be authorized by a resolution of the tourist commission that describes in general terms the assessment to be levied and includes a statement that the assessment is to be levied pursuant to this Chapter. The assessment shall be approved in a public hearing procedure as provided in this Chapter.
B. Notwithstanding any other provision of law to the contrary, an assessed business shall place the assessment as a mandatory surcharge on the consumer receipt or guest folio. All assessments to be passed through to consumers and guests as surcharges shall be disclosed on all information or communication platforms of the business in the same manner as are other surcharges, hotel and occupancy taxes, and sales and use taxes as required by applicable laws and regulations.
C. Receipts from any such surcharge for business assessments levied pursuant to this Chapter are not part of gross receipts or gross revenue for any purpose, including the calculation of sales revenue or occupancy taxes or state income taxes and are not part of income pursuant to any lease or operator agreement. Payment of the assessment to the tourist commission or other person designated for the purpose of receiving it, shall not be taken as a deduction from income for state income tax purposes.
D. Any assessment levied and passed through to a consumer as a surcharge in accordance with this Chapter is an enforceable obligation of the consumer to the same extent as other lawful surcharges.
E. Procedures for the collection of business assessments, interest charges, and penalties for delinquent remittance of business assessments to the tourist commission or other person designated for the purpose of receiving it, or other matters incident to the business assessment shall be as provided by resolution.
Acts 2021, No. 319, §1, eff. June 15, 2021.