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LAFAYETTE PARISH v. IMAGINE MANAGEMENT

18-531.

270 So.3d 694 (2019)

LAFAYETTE PARISH SCHOOL BOARD Through Its Sales and Use Tax Division v. IMAGINE MANAGEMENT, LLC, et al.

Court of Appeal of Louisiana, Third Circuit.

March 7, 2019.

Attorney(s) appearing for the Case

Jill Marie Kraemer , Koury & Hill, Post Office Box 52025, Lafayette, Louisiana 70505, (337) 889-5409, Counsel for Plaintiff/Appellant: Lafayette Parish School Board, Through its Sales and Use Tax Division.

Drew M. Talbot , Rainer Anding & Talbot, 8480 Bluebonnet Boulevard, Suite D, Baton Rouge, Louisiana 70810, ( (225) 766-0200, Counsel for Plaintiff/Appellant: Lafayette Parish School Board, Through its Sales and Use Tax Division.

Imagine Management, LLC, c/o Toby Dore, 416 ½Vermilion Street, Apartment C, Lafayette, Louisiana 70501.

Cajun Hostel LLC, c/o Toby Dore, 416 ½Vermilion Street, Apartment C, Lafayette, Louisiana 70501.

Toby Dore, In Proper Person, 416 ½ Vermilion Street, Apartment C, Lafayette, Louisiana 70501.

Court composed of Sylvia R. Cooks, Shannon J. Gremillion, and Phyllis M. Keaty, Judges.

The Lafayette Parish School Board, through its Sales and Use Tax Division (the Collector), appeals a trial court judgment denying its claims against the Defendants, Imagine Management, LLC, Cajun Hostel, LLC, and Toby Dore. For the following reasons, we reverse and remand.

FACTS AND PROCEDURAL HISTORY

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