Louisiana Revised Statutes Tit. 33, § 4600.3. Definitions

(1) “Activities” means marketing, promotions, sales efforts, events, and any other services that are reasonably related to the enhancement of tourism.

(2) “Assessed business” means a business operated by a business owner who is required to pay an assessment pursuant to this Chapter.

(3) “Assessment” means the levy imposed pursuant to this Chapter. An assessment may be levied based on a fixed amount, rate per transaction, fixed rate per transaction per day, percentage of sales, any combination of these methods, or any other method that confers benefit to the payor.

(4) “Business” means any type of tourism business, including but not limited to any tourist home, hotel, motel, or trailer court accommodations, recreational vehicle park, privately owned or managed campgrounds, other lodging intended for short-term occupancy, restaurant, tourism attraction, activity provider, and other tourism businesses that benefit from the visitor economy.

(5) “Business owner” means any person recognized by the tourist commissioners as the owner of the business subject to assessment. A tourist commissioner may request a list of all businesses from the Louisiana secretary of state to confirm business information regarding entity name, status, date of incorporation, organization, registration, current registered office address, registered agent name, and address, and the names and addresses of current officers, directors, members, and managers. The list shall be final and conclusive in the determination of ownership of any such business. If the signature of a business owner is required by any provision of this Chapter, the signature of the authorized agent of the business owner shall be sufficient.

(6) “Improvement” means the acquisition, construction, installation, or maintenance of any corporeal property with an estimated useful life of five years or more that is reasonably related to the enhancement of tourism.

(7) “Management plan” means a plan adopted or amended pursuant to this Chapter for the development, redevelopment, maintenance, operation, and promotion of a tourism recovery and improvement district.

(8) “Person” means an individual, public entity, firm, corporation, partnership, limited liability company, trust, association, or any other business entity or juridical person, whether operating on a for-profit or nonprofit basis.

(9) “Surcharge” means any charge to the consumer that is required to be paid for goods and services that is passed through to the consumer as a charge on the customer's receipt or guest folio.

(10) “Tourist commission” means a political subdivision created pursuant to R.S. 33:4574(B) for the purpose of promoting tourism within its respective jurisdiction. “Tourist commission” does not mean the Jefferson Convention and Visitors Bureau, Inc., or any tourism organization domiciled in Orleans Parish, including New Orleans & Company.

(11) “Tourist commissioners” means the members of the governing body of a tourist commission.