Opinion Number

Dear Mr. Aucoin:

You requested clarification of Op.Atty.Gen. 01-0443 particularly as to whether a hotel/motel tax imposed by the River Parishes Convention, Tourist and Visitors Commission (the "Commission") must be voted on by the public.

The authorization for the Commission to levy and collect a hotel/motel occupancy tax is set forth in R.S. 33:4574.12. R.S. 33:4574.12 creates the Commission as a political subdivision whose jurisdiction is within the parishes of St. Charles, St. John the Baptist, and St. James. Subparagraph (D) (1) (a) authorizes the Commission to levy and collect a…