Tangipahoa Parish Council |
Code of Ordinances |
Chapter 21. TAXATION |
Article IV. OCCUPANCY TAX |
Division 2. ADMINISTRATION AND ENFORCEMENT |
§ 21-86. Tourist and film commission.
(a)
The commission shall annually submit to the parish council a budget for its operations during the ensuing year, and the council shall have the right to approve or disapprove such budget. Upon approval of the budget by the council, the commission shall proceed to act thereunder.
(b)
The commission may borrow money to pay its obligations that cannot be paid at maturity out of current revenue from the tax authorized in this article but shall not borrow a sum greater than can be repaid out of the revenue received by the commission during the year in which the money is borrowed.
(c)
The books of the commission shall be audited by an independent certified public accountant annually and the accountant shall make a written report of his audit to the parish council not less than 30 days prior to the submission by the commission of its proposed budget to the council as provided by subsection (a) above.
(Ord. No. 80-4, § E, 4-8-80)