St. Martin Parish |
Code of Ordinances |
Chapter 20. LICENSES, PERMITS AND TAXATION |
Article IX. OCCUPANCY TAX |
§ 20-275. Tourist commission; creation; purpose; directors; powers.
(a)
In accordance with the provisions of R.S. 33:4574 to 33:4574.3, as amended, there be and there is hereby imposed and levied, from and after January 1, 1994, a tax of four percent upon the fees charged for the occupancy of hotel rooms, motel rooms, and bed and breakfast facilities, camping facilities and houseboats rented as overnight lodging located within the territorial limits of the parish for the purpose of providing funds for the operation of the tourist commission, which purpose shall include the use of said funds to promote the parish and attract tourist into the parish and for paying the cost of advertising and promoting such, not limited to, but including the cost of publication of any information relative thereto. Funds may also be used to pay the cost of membership and participation in educational programs sponsored by professional tourism promotion organizations.
(b)
The commission shall be governed by a board of seven directors to be appointed by the parish council. These seven directors will comprise the voting membership. Appointments will be made from a list of qualified applications submitted to the governing authority, after applications have been solicited publicly through public announcements, Chamber offices, historic organizations, arts organizations, festival organizations, music associations and other tourism oriented groups. Applicants considered must demonstrate, through a letter of application, their direct interest in and/or experience in, one or more aspects of the tourism industry. Applicants must also include in their letter of application, a commitment to fulfill the responsibilities of tourist commission director.
(c)
Directors are appointed for three-year terms of membership, beginning initially with staggered terms of one year for two directors, two years for two directors and three years for three directors. Thereafter, all directors will be expected to serve for three-year terms. Any replacements made for vacancies prior to the end of the three-year terms will be to fulfill the time remaining in the term for the director being replaced. Vacancies among the directors shall be filled in the same manner that the original appointments are made.
(d)
Directors are responsible for regular attendance and participation in monthly meetings. The meeting will be held on the second Wednesday of each month at 5:30 p.m. The duly elected chairperson may call for additional meetings as needed, provided proper notice (minimum of 48 hours) is given to each director. Meeting location will rotate throughout the parish to increase opportunities for public participation and to lessen travel burdens for directors. An annual schedule of meeting places will be determined by the chairperson at the beginning of each year and this schedule will be shared with all directors and the governing authority. Directors cannot have more than one absence per quarter from regular meetings, with the quarterly calendar beginning in the month of January. If absences exceed this limit, the director will be placed on probation for one quarter, after being notified in writing of the reason for his/her probation. Continuation of excessive absences will be grounds for dismissal of the director by the chairperson.
(e)
If necessary, the parish council can remove a director by a simple majority vote for just cause, other than attendance.
(f)
The directors so appointed shall elect from among themselves a chairperson who shall serve as the chairperson for a term of two years. In addition to the chairperson, the commission shall elect from its membership a vice chairperson, a secretary and a treasurer who shall also serve for two years. The terms of these positions will begin in January of each year. Any director elected for replacement of an officer will fulfill the time remaining in the term for that officer.
(g)
The commission shall have the power 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 its jurisdiction. However, the commission shall not exercise any function which results in competition with local retail business or enterprises. Such tourist commission shall not be construed to be a political subdivision of the state or of the parish creating it.
(h)
The commission shall annually submit to the parish council, a budget for its operation during the ensuing year, and the parish council shall have a right to approve or disapprove such budget. Upon approval of the budget, the commission shall proceed to act thereunder.
(i)
The commission may borrow money to pay its obligations that cannot be paid at maturity out of the current revenue from the tax authority 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.
(Ord. of 4-6-1999, § 1; Ord. No. 10-11-0933-OR, § 1, 11-2-2010)