If We Tax it They Will Come!
"Taxing for Tourism"
The following is a letter forwarded to Representive Dan Morrish,
Senator Gerald Theunissen, the Economic Development Office, Tourist Commission and the
City of Jennings
Representative Dan Morrish
Senator Gerald Theunissen
119 West Nezpique Street
Jennings, LA 70546
Phone: (337) 824-3979
Fax: (337) 824-5898
Distinguished Gentlemen,
In an article in the Jennings Daily News , on Thursday April 15, 2004, titled
“Jennings City Council approves sale of surplus city property", an inset was
included that is of concern and should be brought to your attention.
The inset read, “In other matters, the council: Adopted a resolution to support the
Jeff Davis Parish Tourist Commission to incorporate all of the parish in order to be able
to receive hotel/motel taxes, should such facilities be built outside of Jennings in the
future.”
For clarification I contacted Sarah Klumpp of the Jeff Davis Parish Tourist Commission,
via email. Ms. Klumpp’s response was courteous, immediate, and is provided for
reference.--------------------
Response:
”Joe, I will try to answer the questions you e-mailed to me.
No, this is not a proposition on an upcoming parish-wide election. When I was reading the
statue that was written to allow the Tourist Commission to be created I noticed that; in
section 4574 A - 0 ) Ward 2 of Jefferson Davis Parish Tourist Commission composed of all
the territory in Ward 2 of Jefferson Davis Parish.
I am asking the Legislators to make a simple change; for the document to read, section
4574 A - o) Jefferson Davis Parish Tourist Commission composed of all the territory in
Jefferson Davis Parish.
When my request went before Rep. Morrish and Sen. Theunissen, they said they would like
letters of support from the mayors of each town in the parish and the Police Jury, EDO,
and the Landfill Com. The City of Jennings wanted to bring this before the Council for a
vote, therefore it was mentioned in the news article.”
Call if this isn't clear, or if you have other questions.”
End Reply:
------------------------
The Louisiana Revised Statute, being referenced is LRS 33:4574.1a(O), which states:
A.(1) For the purposes set forth in Subparagraph (A)(6)(c) of this Section, a commission
created pursuant to R.S. 33:4574(A)(2) is authorized to levy and collect a tax upon the
occupancy of hotel rooms, motel rooms, and overnight camping facilities within the
jurisdiction of the commission. Such tax shall not exceed the following percentages of the
rent or fee charged for such occupancy:
Subpart (O) - (o) Ward 2 of Jefferson Davis Parish Tourist Commission, two percent.
----
You may be aware of my previous efforts and success in challenging the School District 3
“Parcel Tax” proposition on constitutional grounds. The theme of my argument
focused on the idea the tax could be passed by voters, without clear definition and
changed later with legislation to encompass and expand the tax base. There was a direct
conflict between the tax proposition and the revisied statutes governing parcel taxes. The
effort included what I identified as deceptive marketing and could have been challenged on
constitutional grounds. School District 3's parcel tax has been placed on a
"hold" status as a result. The existing Tourist Commission effort is blazing the
same trail, and is of equal concern. As stated in Ms. Klumpps response, “No, this is
not a proposition on an upcoming parish-wide election”, is at the epicenter of my
concerns.
What is being attempted, whether intentional or not, is to expand the tax base, by
expanding the ordinance to cover the entire parish, without voter approval. In my opinion
this move can be challenged on constitutional grounds and is in conflict with Louisiana
Revised Statutes 4574:13 and 4574.1. These statutes clearly state ” (e) The board of
commissioners shall impose the tax by ordinance, but only after such tax is approved by a
majority in number of the qualified electors of the parish voting on the proposition at an
election held for that purpose”.
I do not oppose a motel/hotel tax. I do oppose the attempt to change an existing law that
circumvents voter rights. In my opinion the tourist commission is attempting to expand
it’s tax base by including overnight campgrounds, bed & breakfast inn’s, RV
Parks and other overnight facilities that fall under the definitions outlined in LRS
33:4574.1, that are thinly dispersed throughout the parish. I respect the need to do so to
fund the very important work of the Tourist Commission. I do not support the means by
which to accomplish it.
The reference Jennings Daily News article, gives the impression that the change would only
impact future hotels/motels. This information is misleading and deceptive whether
intentional or not. The idea of taxing hotels/motels before their built in an area is a
“if we tax them they will come” mentality, and is likely, in direct conflict
with economic development incentives. The idea that this is in fact an attempt to tax
"existing", "other” overnight facilities, parishwide, is a plausible
one.
I respect the need to solicit opinions from other political subdivisions, and the elected
in the parish. This should occur as a matter of courtesy and the need for their support.
This should also occur before it is presented to the voters for approval. It appears the
latter, most important step, is attempting to be skipped or is being overlooked.
I am of the opinion that a miscommunication, misunderstanding, or oversight, has occurred
in information supplied to your offices. While your request for support, as outlined in
Ms. Klumpps correspondence, is clearly a step 1 approach to such a request, I believe
subsequent stages, that you are aware of, are being misunderstood by others. In the
natural evolution of this effort, it is possible, the tourist commission will be faced
with this roadblock at some future time. Before much effort is expended, it should be
addressed now.
Gentlemen, we cannot inadvertently participate in this type activity. The process must be
followed, no matter how complicated, no matter the course. The integrity of your offices,
those of the local political subdivisions and of other elected officials will be
negatively impacted simply because of a miscommunication. It appears the Jennings City
Council has already "blessed off" on this proposal without checking the
constitutionality of it.
I am respectfully requesting that you take a step back, put this idea at arms length, and
rethink the request to change the wording of any legislation that would inadvertently
cause a “constitutional issue”. Any attempt to expand any tax base by any
political subdivision should be and must be presented to the voters. We cannot make a
"simple" change to existing laws to broaden a tax base at the exclusion of the
voters you serve. If I am incorrect in my assessment, please provide the statutes that
negate the Louisiana Revised Statutes that I have referenced, that contain the wording
that encompasses all wards or territories of Jeff Davis Parish".
Respectfully yours,
Joe Semmes
Jeff Davis Parish.com
On Line Directory to Jeff Davis Parish
Since 1996
www.jeffdavisparish.com