§4600.3. Definitions
As used in this Chapter, the following terms shall have the meanings ascribed to them
unless the context clearly indicates otherwise:
(1) "Activities" means marketing, promotions, sales efforts, events, and any other
services that are reasonably related to the enhancement of tourism.
(2) "Assessed business" means a business operated by a business owner who is
required to pay an assessment pursuant to this Chapter.
(3) "Assessment" means the levy imposed pursuant to this Chapter. An assessment
may be levied based on a fixed amount, rate per transaction, fixed rate per transaction per
day, percentage of sales, any combination of these methods, or any other method that confers
benefit to the payor.
(4) "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.
(5) "Business owner" means any person recognized by the tourist commissioners as
the owner of the business subject to assessment. A tourist commissioner may request a list
of all businesses from the Louisiana secretary of state to confirm business information
regarding entity name, status, date of incorporation, organization, registration, current
registered office address, registered agent name, and address, and the names and addresses
of current officers, directors, members, and managers. The list shall be final and conclusive
in the determination of ownership of any such business. If the signature of a business owner
is required by any provision of this Chapter, the signature of the authorized agent of the
business owner shall be sufficient.
(6) "Improvement" means the acquisition, construction, installation, or maintenance
of any corporeal property with an estimated useful life of five years or more that is
reasonably related to the enhancement of tourism.
(7) "Management plan" means a plan adopted or amended pursuant to this Chapter
for the development, redevelopment, maintenance, operation, and promotion of a tourism
recovery and improvement district.
(8) "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.
(9) "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.
(10) "Tourist commission" means a political subdivision created pursuant to R.S.
33:4574(B) for the purpose of promoting tourism within its respective jurisdiction. "Tourist
commission" does not mean the Jefferson Convention and Visitors Bureau, Inc., or any
tourism organization domiciled in Orleans Parish, including New Orleans & Company.
(11) "Tourist commissioners" means the members of the governing body of a tourist
commission.
Acts 2021, No. 319, §1, eff. June 15, 2021.