RS 9038.63 - Bluebonnet Convention Hotel Taxing District
A. Creation. The Bluebonnet Convention Hotel Taxing District, a special taxing district and political subdivision of the state, referred to in this Section as the "district", is hereby created in the city of Baton Rouge, parish of East Baton Rouge, hereinafter referred to as the "city-parish".
B. Boundaries. The district shall be comprised of the following described parcels or tracts of land located in the city-parish, referred to in this Section as the "property":
(1) A certain lot or parcel of ground, situated in the parish of East Baton Rouge, state of Louisiana, formerly a portion of the Gottleib property, located in Section 56, Township 7 South, Range 1 East, GLD, East Baton Rouge Parish, Louisiana and being designated as Tract 2-A-1, as shown on the survey entitled "Map Showing Survey & Subdivision of Tract 2-A, The Former Gottlieb Tract into Tract 2-A-1 & 2-A-2, Located in Section 56, Township 7 South, Range 1 East, GLD, East Baton Rouge Parish, LA for Family Worship Center Church, Inc.," made by Baton Rouge Land Surveying Inc. dated October 27, 2003, recorded with the Clerk and Recorder of Mortgages for East Baton Rouge, Louisiana at Original 680, Bundle 11543, being more particularly described as follows:
Commence at a point which is the intersection of the West right of way line of Bluebonnet Boulevard with the South right of way lines of Anselmo Lane, the actual point of beginning; thence proceed South 28º26'57" West a distance of 100.00 feet to a point; thence proceed North 61º33'03" West a distance of 75.00 feet to a point; thence proceed North 28º26'57" East a distance of 104.50 feet to a point on the South right of way line of Anselmo Lane; thence proceed along a curve to the left bearing North 16º33'02" West, with a radius of 200.00 feet, having an arc length of 42.50 feet to a point; thence proceed South 61º33'03" East a distance of 32.82 feet to a point, the actual point of beginning.
(2) A certain lot or parcel of ground, situated in the parish of East Baton Rouge, state of Louisiana, formerly a portion of the Gottleib property, located in Section 56, Township 7 South, Range 1 East, GLD, East Baton Rouge Parish, Louisiana and being designated as Tract 2-A-2, as shown on the survey entitled "Map Showing Survey & Subdivision of Tract 2-A, The Former Gottlieb Tract into Tract 2-A-1 & 2-A-2, Located in Section 56, Township 7 South, Range 1 East, GLD, East Baton Rouge Parish, LA for Family Worship Center Church, Inc.," made by Baton Rouge Land Surveying Inc., dated October 27, 2003, recorded with the Clerk and Recorder of Mortgages for East Baton Rouge, Louisiana at Original 680, Bundle 11543, being more particularly described as follows:
Commence at a point which is the intersection of the West right of way line of Bluebonnet Boulevard with the South right of way line of Anselmo Lane, South 28º26'57" West a distance of 100.00 feet to a point, being the point of beginning; thence proceed along Bluebonnet Boulevard South 28º26'57" West a distance of 259.55 feet to a point and corner; thence proceed South 82º53'57" West a distance of 90.00 feet to a point and corner; thence proceed North 07º06'03" West a distance of 55.95 feet to a point; thence proceed North 61º22'54" West a distance of 122.64 feet to a point and corner; thence proceed North 00º05'38" West a distance of 124.28 feet to a point and corner; thence proceed North 61º22'54" West a distance of 247.33 feet to a point and corner; thence proceed North 28º38'40" East a distance of 235.31 feet to a point; thence proceed North 30º41'57" East a distance of 323.51 feet to a point; thence proceed North 32º55'33" East a distance of 177.83 feet to a point; thence proceed North 28º27'06" East a distance of 88.11 feet to a point and corner; thence proceed South 56º26'14" East a distance of 161.68 feet; thence proceed along the arc of a curve to the right bearing South 13º58'48" East, a length of 185.25 feet, a radius of 125.00 feet and a chord length of 168.75 feet to a point; thence proceed South 28º26'57" West a distance of 228.90 feet to a point; thence proceed along the arc of a curve to the left bearing North 16º33'02" West, a length of 314.17 feet, a radius of 200.00 feet and a chord length of 282.85 feet to a point and corner; thence proceed South 28º26'57" West a distance of 104.50 feet to a point and corner; thence proceed South 61º33'03" East a distance of 75.00 feet to a point and corner, said point also being the point of beginning.
C. Purpose. The state hereby acknowledges that the property, on which currently remains a vacant, semi-constructed, unused dormitory style facility, has sat as an eyesore and blighted for over twenty years, negatively impacting surrounding businesses, and as such, is in need of an economic development project. The district is created to provide for cooperative economic development among the city-parish, the owner of a hotel in the district, the district and the state, in order to provide for the redevelopment of, and dramatic improvement to, the blighted property within the area of the district located in the city-parish, into a conference style hotel and related facilities.
D. Governance. (1) In order to provide for the orderly development of the district and effectuation of the purposes of the district, the district shall be administered and governed by a board of commissioners, referred to in this Section as the "board", comprised of three persons comprised as follows:
(a) The mayor-president of the city-parish or his designee.
(b) The mayor-president pro-tempore of the city-parish or his designee.
(c) The councilmember for metropolitan council district 3 of the city-parish or his designee.
(2) A majority of the members of the board shall constitute a quorum for the transaction of business. The board shall keep minutes of all meetings and shall make them available for inspection through the board's secretary-treasurer. The minute books and archives of the district shall be maintained by the board's secretary-treasurer. The monies, funds, and accounts of the district shall be in the official custody of the board.
(3) The board shall adopt bylaws and prescribe rules to govern its meetings. The members of the board shall serve without salary or per diem and shall be entitled to reimbursement for reasonable, actual and necessary expenses incurred in the performance of their duties.
(4) The domicile of the board shall be established by the board at a location within the district.
(5) The board shall elect from its own members a president, vice-president, and a secretary-treasurer, whose duties shall be common to such offices or as may be provided by bylaws adopted by the district. The board shall hold regular meetings and may hold special meetings as provided in the bylaws. All such meetings shall be public meetings subject to the provisions of R.S. 42:11 et seq.
E. Rights and powers. The district, acting by and through its board, shall be a special taxing district and shall have and exercise all powers of a political subdivision and special taxing district necessary or convenient for the carrying out of its objects and purposes including but not limited to the following:
(1) To sue and to be sued.
(2) To adopt bylaws and rules and regulations.
(3) To receive by gift, grant, donation or otherwise any sum of money, property, aid or assistance from the United States, the state of Louisiana, or any political subdivision thereof, or any person, firm, or corporation.
(4) For the public purposes of the district to enter into contracts, agreements or cooperative endeavors with the state and its political subdivisions or political corporations and with any public or private association, corporation, business entity, or person, including but not limited to pledge and collateral assignment agreements and tax collection agreements.
(5) To appoint officers, agents, and employees, prescribe their duties, and fix their compensation.
(6) To acquire by gift, grant, purchase, lease, or otherwise such property as may be necessary or desirable for carrying out the objectives and purposes of the district and to mortgage and sell such property.
(7) In its own name and on its own behalf to incur debt and to issue bonds, notes, certificates and other evidences of indebtedness, and in the event the district elects to issue bonds pursuant to the authority under this Section, then the district shall be deemed and considered to be an issuer for purposes of R.S. 33:9037 and shall, to the extent not in conflict with this Section, be subject to the provisions of R.S. 33:9037.
(8) To establish such funds or accounts as are necessary for the conduct of the affairs of the district.
(9) To levy and collect the taxes authorized pursuant to this Section.
(10) To enter into one or more agreements to provide for the collection of the taxes collected within the district and remittance of the taxes to the appropriate recipients.
F. Tax. (1) In order to provide funds for the purposes of the district, the district, acting by and through its board, is hereby authorized to levy and collect within the district, (a) a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities, and (b) a tax upon the sale of food and beverage not intended for home consumption. The aggregate tax rate upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the district shall be at least equal to the aggregate rate of all taxes upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities levied and collected within the parish of East Baton Rouge. The aggregate food and beverage tax rate within the district shall be at least equal to the aggregate rate of all food and beverage taxes levied and collected within the parish of East Baton Rouge.
(2)(a) The word "hotel" as used in this Section shall mean and include any establishment, both public and private, engaged in the business of furnishing or providing rooms and overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of two or more guest rooms.
(b) The occupancy tax shall be paid by the person who exercises or is entitled to occupancy of the hotel room, and shall be paid at the time the rent or fee of occupancy is paid.
(c) The food and beverage tax shall be paid by the person who pays for the food and beverages at the point of sale.
(d) The word "person" as used in this Section shall have the same meaning as contained in R.S. 47:301(8).
(3) The taxes authorized in this Section shall be imposed by ordinance adopted by the district, acting by and through its board, without the need of an election.
(4) It is hereby recognized that there are currently no hotel occupancy or sales taxes whatsoever generated at the property and that but for the hotel project to be developed at the property within the district, that there would be no collection of a hotel occupancy tax or food and beverage tax by any taxing authority within the district. Accordingly if the district elects to levy and collect the tax authorized in this Section, such levy shall be deemed to supersede and be in lieu of only such other taxes on hotel occupancy and sales within the district that do not secure bonds that have been authorized, that have not been dedicated by other law or by proposition approved by electors voting in an election for such purpose, and that are not based on a per head or per person basis. Additionally, if, during the term of the district, such other taxes on hotel occupancy or sales within the district that are currently not available for use for tax increment financing purposes should subsequently cease to be authorized to secure bonds, cease to secure bonds that have been authorized, or cease to be dedicated by other law or by proposition approved by electors voting in an election for such purpose, and thus, become available for the use of the financing purposes hereunder, then such levy shall at such time be deemed to supersede and be in lieu of such other taxes on hotel occupancy or sales within the district and shall be available for use for the purposes of the district.
G. Tax financing. (1)(a) The district may issue revenue bonds, in one or more series, payable from an irrevocable pledge and dedication of available non-voter elected, pledged or dedicated up to the full amount of hotel occupancy and food and beverage sales tax increments, in an amount to be determined by the district, to finance or refinance any project or projects, or parts thereof, which are consistent with the purposes of the district. Additionally, without the necessity of issuing revenue bonds, the district may pledge the tax increments collected under the authority of this Section to any financing or multiple refinancing of a hotel and related facilities within the district in furtherance of the purposes of the district. Such financing may include, but shall not be limited to loans, mortgages, the issuance of bonds, or the issuance of certificates of indebtedness. For each of the designated non-voter elected, pledged or dedicated food and beverage and hotel occupancy taxes collected within the district, a tax increment shall consist of that portion of the aggregate of such tax revenues collected by the district each year which exceeds the amount of such taxes that were collected in the year immediately prior to the year in which the district was established.
(b) Dedication of tax increments to pay the revenue bonds, shall not impair existing obligations of the district and shall not include tax revenues previously dedicated by the district for a special purpose.
(2) The authority granted to the district pursuant to the provisions of this Section shall be subject to the limitations provided in R.S. 33:9038.42.
H. Term. The district shall dissolve and cease to exist one year after the date on which all loans, bonds, notes, and other evidences of indebtedness of the district, including refunding bonds, are paid in full as to both principal and interest; provided, however, that under no event shall the district have an existence of more than forty years from the date on which the taxes authorized pursuant to this Section are first levied and collected.
I. Contesting ordinance or resolution; time limit. Any ordinance or resolution adopted by the bonds or other debt obligations, or the pledge of tax increments collected under the authority of this Section to any financing authorized by this Section, may be published at least once in the official journal of East Baton Rouge Parish. For thirty days after the date of publication, any person in interest may contest the legality of the ordinance or resolution and of any provision therein made for the security and payment of the debt obligation or the levy and collection of such taxes. After that time, no one shall have any cause of action to test the regularity, formality, legality, or effectiveness of the ordinance or resolution, and provision thereof for any cause whatever. Thereafter, it shall be conclusively presumed that every legal requirement for the levy and collection of taxes, the issuance of bonds or other debt obligation, or legal requirement for the levy and collection of taxes, the issuance of bonds or other debt obligations, or the pledge of tax increment collected, including all things pertaining to the authorizing thereof, has been complied with. No court shall have authority to inquire into any of these matters after the thirty day period after publication.
J. Liberal construction. This Section, being necessary for the welfare of the city-parish and its residents, shall be liberally construed to effect the purposes thereof.
K. Severability. The provisions of this Section are severable. It is intended that if any provision of this Section should be adjudged invalid or unenforceable, then such provision shall be ineffective to the extent of such invalidity or unenforceability without invalidating the remaining provisions of this Section.
Acts 2009, No. 260, §1, eff. July 1, 2009.