Answer

See AG Op. No. 08-0333 which states as follows: "In AG Op. No. 00-0175, in which it was the opinion of this office that R.S. 33:4574.2(A) does not apply to tourist commissions created by R.S. 33:4574(B), we stated the following: R.S. 33:4574.3(B)(2) expresses the clear intent of the Legislature that the tourist commissions listed in [R.S. 33:4574(B)] are to be “separate and independent of the local political subdivision in which they operate…” . Although it is our opinion that the provisions of R.S. 33:4574.2(A) are meant to apply to commissions that are created by parish governing authorities, it is our opinion that the Legislature did not intend R.S. 33:4574.2(A) to apply to those commissions that were created as separate and independent political subdivisions . To determine otherwise would be inconsistent with the Legislature's clear directive that those commissions are political subdivisions, and are to function separately and independently of the parishes in which they operate." R.S. 33:4574.2(A) does not apply to Tourist Commissions created by the Legislature pursuant to R.S. 33:4574(B), because they are political subdivisions of the state, separate and apart from the Parish. As such, they are not required to submit their annual budget to the Parish Council for approval. See also AG Op. No. 10-0160, AG Op. No. 15-0092, and AG Op. No. 15-0093 Louisiana Legislative Auditor website: 10/13/2025 02:42:58 PM