§ 47:338.222 — City of Crowley; hotel occupancy tax; authorization

Louisiana § 47:338.222

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§338.222. City of Crowley; hotel occupancy tax; authorization
A.(1) In addition to any other tax levied and collected, the governing authority of the
city of Crowley may levy and collect a tax upon the paid occupancy of hotel rooms located
within the city. The hotel occupancy tax shall not exceed five percent of the rent or fee
charged for such occupancy.
(2) The word "hotel" as used in this Section shall mean and include any
establishment, public or private, engaged in the business of furnishing or providing rooms
or overnight camping facilities intended or designed for dwelling, lodging, or sleeping
purposes to transient guests where such establishment consists of two or more guest rooms
and does not encompass any hospital, convalescent or nursing home, sanitarium, or any
hotel-like facility operated by or in connection with a hospital or medical clinic providing
rooms exclusively for patients and their families.
(3) The person who exercises or is entitled to occupancy of the hotel room shall pay
the hotel occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used in
this Paragraph shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority of the city of Crowley shall impose the hotel occupancy
tax by ordinance. The governing authority may adopt such ordinance only after a proposition
authorizing the levy of the tax has been approved by a majority of the electors of the city
voting at an election held for that purpose in accordance with the Louisiana Election Code.
The governing authority may provide in the ordinance necessary and appropriate rules and
regulations for the imposition, collection, and enforcement of the hotel occupancy tax.
C. The governing authority may enter into a contract with any public entity
authorized to collect sales or use taxes, under terms and conditions it considers appropriate,
including payment of a reasonable collection fee for the collection of the hotel occupancy tax
authorized by this Section. The hotel occupancy tax shall be in addition to all taxes levied
upon the occupancy of hotel rooms located within the city.
D. Except as provided in Subsection C of this Section, the governing authority of the
city shall use the proceeds of the tax to promote tourism, recreation, and culture; to promote
economic development; and to finance the construction, maintenance, and operation of a
convention and conference center and related infrastructure, including the acquisition of
property therefor.

Legislative History

Acts 2020, No. 270, §1, eff. June 11, 2020.