RS 33:4574.8
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/la/title-33/33-2343A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
RS 33:4574.8
§4574.8. City of Alexandria; additional tax; rate
A. The Alexandria City Council may levy and collect a tax upon the paid occupancy of hotel rooms located within the downtown area in the city of Alexandria designated by the city council. The tax shall be one percent of the rent or fee charged for such occupancy and may be levied and collected whether or not the city council levies and collects the tax authorized by R.S. 33:4574.7. 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 for occupancy is paid.
The tax shall be imposed by ordinance adopted by the city council, and the ordinance may provide for necessary rules and regulations for imposition, collection, and enforcement of the tax.
B. The net proceeds of the tax after deduction of reasonable collection expenses shall be made available to the Alexandria/Pineville Area Convention and Visitors Bureau for advertising, promotion, and marketing of conventions and tourism. The books of the parish tourist commission shall be audited by an independent certified public accountant annually, and the accountant shall make a written report of his audit to the city council.
Acts 1991, No. 992, §1.