§ 35-212. Collection.

Latest version.

(a)

The sheriff of the parish is hereby authorized to collect the hotel occupancy tax imposed by section 35-210 and he shall remit the proceeds thereof to the director of the department of finance after deducting a collection fee of not more than eleven (11) percent of such proceeds.

(b)

The director of the department of finance shall distribute to the governing authorities of each municipality located within the parish fifty (50) percent collected from hotels located in each such municipality upon showing by the municipality that it has designated a body in accordance with R.S. 33:2740.18.2(D) to promote and fund programs that enhance visitation and tourism in Jefferson Parish.

(Ord. No. 22273, § 1, 7-14-04)

                    
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