§ 47:338.223 — Town of Henderson; hotel occupancy tax; authorization

Louisiana § 47:338.223

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§338.223. Town of Henderson; hotel occupancy tax; authorization
A.(1) In addition to any other tax levied and collected, the governing authority of the
town of Henderson may levy and collect a tax upon the paid occupancy of hotel rooms
located within the town. The hotel occupancy tax shall not exceed four 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, including an establishment at a structure used as a residence,
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 or two or more overnight camping
facilities, or if the establishment has both guest rooms and camping facilities, at least one of
each, and does not encompass any hospital, convalescent or nursing home or 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.
B. The governing authority shall impose the hotel occupancy tax by ordinance or
resolution. The governing authority may adopt such ordinance or resolution only after a
proposition authorizing the levy of the tax has been approved by a majority of the electors
of the town voting at an election held for that purpose in accordance with the Louisiana
Election Code. The governing authority may provide in the ordinance or resolution
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 such terms and conditions as it may deem
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 town.
D. Except as provided in Subsection C of this Section, the governing authority shall
use the proceeds of the tax to fund economic development, tourism promotion, and related
infrastructure within the town.

Legislative History

Acts 2022, No. 365, §1.