The proceeds of the tax levied by this article, less a reasonable sum to be retained
by the taxing authority covering the cost of collection, shall be dedicated to the
convention and visitors commission, and shall be appropriated by the city-parish consolidated
council to the commission when collected, and shall be used by the commission solely
for the purpose of carrying out programs and activities designed to attract conventions
and tourists into the parish, including the employment of a staff required for this
purpose. The proceeds of the tax shall not be considered as general fund revenues,
but shall be dedicated to and used by the commission solely for the purposes thereof,
subject only to the requirements of section 2-143. The commission shall have authority to expend such funds for advertising without
regard to the limitations otherwise imposed by R.S. 33:4873.
(Parish Code 1977, § 21-18)
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