§ 35-300. Riverboat admission fee.

(a)

There is hereby levied a fee of six (6) percent of the weekly net gaming proceeds of any riverboat licensed to operate within the unincorporated area of Jefferson Parish on the West Bank of the Mississippi River.

(b)

Notwithstanding any provision in this section to the contrary, all fees levied under this section against any riverboat licensed to operate within the unincorporated area of Jefferson Parish on the West Bank of the Mississippi River shall be due and payable twice monthly, on the 15th day and the last day of each month for the periods actually ending on those days, and shall be considered delinquent if not paid by the 17th day of the month and the 2nd day of the subsequent month. The admission fees payable by any riverboat licensed to operate within the unincorporated area of the West Bank of the parish shall be paid by electronic fund transfer.

(c)

For the purposes of this article, the following terms shall be defined as follows, unless the context of the term clearly indicated otherwise:

(1)

Net gaming proceeds shall mean the total of all cash and property, including checks, received by the licensee, whether collected or not, received by the licensee from gaming operations, less the total of all cash paid out as winnings to patrons.

(2)

Operator shall mean the riverboat licensee as licensed by the riverboat gaming commission.

(3)

Riverboat shall mean a vessel licensed by the riverboat gaming commission or any successor agency of the State of Louisiana for the conduct of casino-type gaming and which is authorized by the commission to originate its excursions from a berth, dock, facility or boarding area within the territorial limits of unincorporated Jefferson Parish.

(d)

Penalties.

(1)

Should any operator fail to pay any fee or portion thereof which is due under this article before said fee becomes delinquent as provided herein, interest shall be added to the amount of the fee due at the rate of one and one-fourth (1¼) percent per thirty-day period or any portion of each thirty-day period from the due date until paid.

(2)

Should any operator file a report that is false, fraudulent or incorrect under circumstances which indicate that the operator intended to defraud Jefferson Parish of any fee due under this article, the operator shall be assessed a penalty of fifty (50) percent of the fee amount due, in addition to any other penalties which may be assessed.

(3)

In addition to any penalties and fees due hereunder, the operator shall be assessed the costs incurred by Jefferson Parish in conducting any audit or examination of the books and records of any operator and the expenses associated with any hearing or witness subpoenaed if in the course of any such audit, examination, hearing, or deposition of witnesses, Jefferson Parish finds that additional fee amounts are due from the operator.

(4)

Any penalties or costs assessed under this section shall be collected and accounted for as part of the fee due, the collection of which can be enforced in a separate action or in the same action as for the collection of the fee.

(5)

Any person who willfully fails to file any report required by the provisions of this section or who willfully files or causes to be filed any false or fraudulent report or statement or who willfully aid or abets another in the filing of any false or fraudulent report or statement, with the intent to defraud Jefferson Parish or evade payment of any fee, penalty or interest or any part thereof which shall be due pursuant to the provisions of this article, shall be guilty of a misdemeanor punishable as provided in section 1-10 of this Code.

(6)

Failure to pay the fee levied by this section shall ipso facto, without putting in demand or default, cause the fee, interest, penalties and costs to become immediately delinquent. Jefferson Parish may estimate the fee due, and assess the same. The assessment, when sworn to by Jefferson Parish, or it's agent or designee, shall be presumed to be correct and the burden shall be upon the operator to prove the contrary. In addition to any other penalties provided, failure to pay the fee shall be grounds for revocation, termination or denial of any license or privilege granted, approved, or required to be acted upon by Jefferson Parish in connection with the establishment or facility for which such fee is due.

(e)

Every operator shall maintain all records necessary to provide an accurate and complete accounting, and shall make such records, available to Jefferson Parish upon request of the parish or its authorized agents. Every operator shall allow the parish or its authorized agents access to the riverboat and its boarding areas at all times during which the riverboat is in operation. Every operator shall maintain at least two (2) reserved parking spaces near the riverboat for division employees.

(Ord. No. 19063, § 1, 5-4-93; Ord. No. 19209, § 1, 10-5-94; Ord. No. 19340, § 1, 3-8-95; Ord. No. 19426, § 1, 7-12-95; Ord. No. 19457, §§ 1, 3, 8-16-95; Ord. No. 22478, § 5, 4-13-05)