Jefferson Parish |
Code of Ordinances |
Chapter 35. TAXATION |
Article VII. HOTEL OCCUPANCY TAX |
Division 1. TAX AUTHORIZED BY ACT NO. 265 |
§ 35-202. Distribution of proceeds—Portion distributed to municipalities.
The finance director shall distributed to the governing authorities of each municipality located within the parish thirty (30) percent collected from hotels located in each such municipality, except that, because of the distance of the Town of Grand Isle from the site of any convention/multipurpose center which would be located in West Jefferson, the finance director shall distribute to the governing authority of the Town of Grand Isle all of the net proceeds of the tax collected from hotels located in the Town of Grand Isle.
(Ord. No. 17794, § 1, 8-9-89; Ord. No. 19110, § 1, 6-8-94)