Abbeville Meridional
October 24, 2026
STATE OF LOUISIANA
PARISH OF VERMILION
I, the undersigned Executive Director of the Vermilion Parish Tourist Commission, State of Louisiana (the “Commission”), do hereby certify that the foregoing pages constitute a true and correct copy of an ordinance adopted by the Board of Commissioners of the Vermilion Parish Tourist Commission, State of Louisiana (the “Board”), acting as the governing authority of the Commission, on September 16, 2025, providing for the levy within the Parish of Vermilion, State of Louisiana (the “Parish”), effective January 1, 2013, of an additional tax of two percent (2%) (the “Tax”) upon the occupancy of hotel rooms, motel rooms, short term rentals and overnight camping facilities within the Parish; providing for the collection and enforcement of the Tax; and providing for other matters necessary in connection therewith.
IN FAITH WHEREOF, witness my official signature and the impress of the official seal of the Commission at Abbeville, Louisiana, on this, the 16th day of September, 2025.
Alison F Miller, Executive Director
Vermilion Parish Tourist Commission
The following ordinance was offered by Bill Comeaux and seconded by John Boudoin:
ORDINANCE
An ordinance providing for the levy within the Parish of Vermilion, State of Louisiana (the “Parish”), effective January 1, 2013, of an additional tax of two percent (2%) (the “Tax”) upon the occupancy of hotel rooms, motel rooms, bed and breakfast rooms, short term rentals and overnight camping facilities within the Parish; providing for the collection and enforcement of the Tax; and providing for the matters necessary in connection therewith.
WHEREAS, pursuant to the provisions of Section 4574.1.1 (Q) of Title 33 of the La. Revised Statutes of 1950, as amended (the “Act”), and other constitutional and statutory authority, the Board of Commissioners of the Vermilion Parish Tourist Commission, State of Louisiana, is required to levy, collect and enforce the collection of an additional tax of two percent (2%) upon the occupancy of hotel rooms, motel rooms, bed and breakfast rooms, short term rentals and overnight camping facilities within the Parish of Vermilion, State of Louisiana (the “Parish”), and dedicate and use the proceeds of the Tax, after paying the necessary and reasonable costs and expenses of collecting and administering the Tax, for those purposes and in those amounts prescribed by the Act, and hereinafter set forth in this ordinance; and
WHEREAS, in compliance with the provisions of the Act, it is the desire of this Board of Commissioners to provide for the levy, collection and enforcement of the Tax, and to provide for the other matters in connection therewith as hereinafter set forth in this ordinance;
NOW, THEREFORE, BE IT ORDAINED by the Board of Commissioners of the Vermilion Parish Tourist Commission, State of Louisiana (the “Board”), acting as the governing authority of the Vermilion Parish Tourist Commission, State of Louisiana (the “Commission”), that:
SECTION 1. Imposition. Pursuant to the provisions of the Act, there is hereby levied and imposed a tax of two percent (2%) (the “Tax”) upon the occupancy of hotel rooms, motel rooms, bed and breakfast rooms, short term rentals and overnight camping facilities within the Parish of Vermilion, State of Louisiana (the “Parish”), said Tax to be in addition to any similar taxes heretofore levied by or on behalf of this Commission. The Uniform Local Sales Tax Code, as enacted by Act 73 of the 2003 Regular Session of the Louisiana Legislature, and as it may be amended, shall apply in the assessment, collection, administration and enforcement of the Tax to the extent required by the Constitution of the State of Louisiana and the Revised Statutes.
SECTION 3. Effective Date. The Tax shall be effective on January 1, 2013.
SECTION 5. Purposes. The proceeds of the Tax shall be used for the purposes set forth in RS 33:4574 paragraph E: Any tourist commission created hereby shall have as its purpose the promotion of tourism within the jurisdiction of the commission.
SECTION 6. Vendor’s Compensation. For the purposes of compensating the dealer in accounting for and remitting the Tax levied by this ordinance, each dealer shall be allowed one percent (1%) of the amount of Tax due and accounted for and remitted to the Parish’s collector in the form of a deduction in submitting his report and paying the amount due by the dealer, provided the amount due was not delinquent at the time of payment, and provided the amount of any credit claimed for taxes already paid to a wholesaler shall not be deducted in computing the commission allowed the dealer hereunder.
SECTION 8. Interest. The interest on unpaid taxes shall be at the rate of one percent (1 %) per month.
SECTION 9. Delinquency Penalty. The Penalty shall be five percent (5%) per thirty (30) days, not to exceed twenty-five percent (25%).
SECTION 10. Penalty for False of Fraudulent Return. The Penalty shall be fifty percent (50%) of the Tax found to be due.
SECTION 11. Negligence Penalty. The Penalty shall be five percent (5%) of the Tax or deficiency found to be due, or ten dollars ($10.00) whichever is greater.
SECTION 12. Penalty for Insufficient Funds Check. The Penalty shall be an amount equal to the greater of one percent (1%) of the check or twenty dollars ($20.00).
SECTION 13. Attorney Fees. The collector is authorized to employ private counsel to assist in the collection of any taxes, penalties or interest due under this ordinance, or to represent him or her in any proceeding under this ordinance. If any taxes, penalties or interest due under this ordinance are referred to an attorney at law for collection, an additional charge of attorney fees, in the amount of ten percent (10%) of the taxes, penalties and interest due, shall be paid by the tax debtor.
SECTION 14. Limits on Interest, Penalty and Attorney Fees. Should the interest, penalties or attorney fees herein, or the combined interest, penalties and attorney fees be declared to be in excess of limits provided by the other law, including relevant jurisprudence, then the maximum interest, penalties and attorney fees allowed by such other law shall apply.
SECTION 15. Collector. The Tax levied by this ordinance is authorized to be collected by a “Collector” which term shall mean and include the entity presently collecting hotel/motel taxes on behalf of the Commission.
SECTION 16. Powers of Collector. The Collector is hereby authorized, empowered and directed to carry into effect the provisions of this ordinance, to appoint deputies, assistants or agents to assist him or her in the performance of their duties, and in pursuance thereof the make and enforce such rules as the Collector may deem necessary.
SECTION 18. Revenues of Tax. All taxes, revenues, fund, assessments, moneys, penalties, fees or other income which may be collected or come into the possession of the Collector under any provision or provision of this ordinance relating to the Tax shall be promptly remitted by the Collector to the Commission and deposited in a special account established and maintained with the regularly designated fiscal agent of the Commission. Any amount which is paid under protest or which is subject to litigation may be transferred to a separate account established by the Collector pending the final determination of the protest or litigation.
SECTION 19. Severability. If any one or more of the provisions of this ordinance shall for any reason be held to be illegal or invalid, such illegality or invalidity shall not affect any other provision of this ordinance, but this ordinance shall be construed and enforced as if such illegal or invalid provisions had not been contained herein. Any constitutional or statutory provision enacted after the date of this ordinance which validates or makes legal any provision of this ordinance which would not otherwise be valid or legal, shall be deemed to apply to this ordinance.
SECTION 20. Publication and Recordation. This ordinance shall be effective immediately upon its adoption and shall be published in one (1) issue of the official journal of this Board within ten (10) days from the date of its adoption. A certified copy of this ordinance shall be recorded in the mortgage records of the Parish of Vermilion, State of Louisiana.
The foregoing ordinance having been submitted to a vote, the vote thereon was as follows:
Commissioners Yeas Nays Absent Abstaining
Cathy Burdette X
Sandra Hebert X
Bill Comeaux X
Angela LeBlanc X
Chris Bessard X
John Boudoin X
Victoria Bourque X
Lindsay Watson X
And the ordinance was declared adopted on this, the 16th day of September, 2025
Cathy Burdette
VPTC Chairperson
Alison F Miller
VPTC Executive Director
VERMILION PARISH TOURIST COMMISSION
RESOLUTION: RE-ADOPTING THE OCCUPANCY TAX ORDINANCE
November 17, 2026
WHEREAS, the Board of Commissioners of the Vermilion Parish Tourist Commission adopted an occupancy tax ordinance on September 16, 2025, concerning the levy, collection, and enforcement of a two percent (2%) tax on qualifying overnight accommodations within Vermilion Parish; and
WHEREAS, the ordinance was recorded in the Vermilion Parish Clerk of Court records on June 17, 2026, as Instrument No. 12995; and
WHEREAS, the Commission desires to re-adopt the ordinance in its entirety, without amendment to its recorded text, and to direct timely publication in the official journal in accordance with Section 20 of the ordinance and applicable law;
NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners of the Vermilion Parish Tourist Commission, duly convened on November 17, 2026, that:
SECTION 1. The Board hereby re-adopts, in its entirety and without amendment, the occupancy tax ordinance originally adopted September 16, 2025, and recorded as Instrument No. 12995. The text of that ordinance, appearing immediately before this resolution, is incorporated herein by reference as the ordinance re-adopted by this action.
SECTION 2. The Executive Director is directed to arrange publication of the complete ordinance in one (1) issue of the Commission’s official journal within ten (10) days following this re-adoption, and to retain proof of publication in the Commission’s official records.
SECTION 3. This resolution documents the Board’s action to re-adopt the existing ordinance without changing its substantive text. Any additional filing or recording required by applicable law or legal counsel shall be completed as directed.
SECTION 4. This resolution is adopted on November 17, 2026.
Motion offered by: __________________________ Seconded by: __________________________
Vote: Yeas ______ Nays ______ Absent ______ Abstaining ______
The foregoing resolution was adopted by the Board of Commissioners of the Vermilion Parish Tourist Commission on November 17, 2026.
__________________________________ __________________________________
VPTC Chairperson : ___Chris Bessard_______________
VPTC Executive Director: ____Julie Babineaux___________
Date: ______________________________ Date: _____________________________
(PUBLISHED: OCTOBER 24, 2026)
Cost: 4318.00