§ 35-301. Enforcement by department of internal audit.

(a)

The Jefferson Parish department of internal audit shall be responsible for the enforcement of the collection of the fees, penalties and costs levied or assessed under this article. The department of internal audit is authorized to examine, audit, and inspect any and all records of an operator which may pertain to the computation or assessment of the fees levied under this article. The department is authorized to make and promulgate directives, bulletins and procedural rules and regulations regarding the enforcement of the provisions of this article.

(b)

The department of internal audit shall forward all proceeds collected from the fee, interest and penalties levied or assessed under this article to the finance department. The finance department shall credit the amounts allocated to the parish under LRS 27:93.A.(4) to the appropriate accounts after deducting the costs of collection and enforcement incurred by the department of internal audit and crediting same to the department of internal audit. When applicable, the finance department shall forward the amount of the fee minus the costs of collection and enforcement to the municipalities in the percentages allocated to said municipalities under 27:93.A.(4).

(c)

Notwithstanding any provision in this section to the contrary, the first two hundred thousand dollars ($200,000.00) assessed and collected beginning July 1, 1995, for each twelve-month period under the provisions of section 35-300(a) shall be allocated for and distributed to the West Bank Civic and Sports Center for the operations of the center in accordance with the provisions of LRS. 27:93.A.(4).

(Ord. No. 19063, § 1, 5-4-93; Ord. No. 19111, § 1, 6-8-94; Ord. No. 19209, § 1, 10-5-94; Ord. No. 19426, § 2, 7-12-95; Ord. No. 19457, § 2, 8-16-95; Ord. No. 22478, § 6, 4-13-05)