§ 150-1003. Effective date; repeal under certain circumstances.

Latest version.

(a)

This article shall become effective on November 1, 1990.

(b)

The imposition and collection of the hotel occupancy privilege tax shall be repealed and discontinued upon the occurrence of any of the following events:

(1)

The dissolution or liquidation of the New Orleans Tourism Marketing Corporation; or

(2)

The specific decertification of the New Orleans Tourism Marketing Corporation as a nonprofit economic development corporation by the city council.

(c)

If the hotel occupancy privilege tax is repealed as provided in subsection (b) of this section, the tax imposed by this article shall not be levied or due the remainder of the year in which it is repealed or for any subsequent year.

(Code 1956, § 63B-12)

                    
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