§ 47:338.264 — Parish tourist commission; hotel occupancy tax; authorization

Louisiana § 47:338.264

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§338.264. Parish tourist commission; hotel occupancy tax; authorization
A.(1) Notwithstanding any other provision of law to the contrary, and in addition to
any other tax levied and collected, a parish tourist commission with geographic boundaries
that are coterminous with the governing authority of a parish that has a population of not less
than sixty-five thousand nor more than eighty thousand persons according to the latest federal
decennial census may, in accordance with Subsection B of this Section, levy and collect a
tax upon the paid occupancy of hotel rooms, motel rooms, and overnight camping facilities
located within the boundaries of the commission.
(2) The occupancy tax authorized by this Section shall not exceed five and one-half
percent of the rent or fee charged for the occupancy and shall be in addition to all taxes
levied upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities
located within the boundaries of the commission. The person who occupies or is entitled to
occupancy of the hotel room, motel room, or overnight camping facility shall pay the
occupancy tax at the time the rent or fee for occupancy is paid.
(3) "Hotel" as used in this Section shall have the same definition as that contained
in R.S. 33:4574.1.1(C)(1).
(4) "Person" as used in this Subsection shall have the same definition as that
contained in R.S. 47:301(8).
B.(1) The parish tourist commission shall impose the occupancy tax by resolution
or ordinance adopted by the parish tourist commission's board of commissioners and after
a proposition authorizing the levy of the tax has been approved by a majority of the electors
of the parish voting at an election held for that purpose in accordance with the Louisiana
Election Code. The resolution or ordinance levying the tax shall be approved by a favorable
vote of a majority of the members of the tourist commission's board of commissioners.
(2) The resolution or ordinance adopted by the board of commissioners may include
any necessary and appropriate rules for the imposition, collection, and enforcement of the
occupancy tax, including but not limited to a provision that the initial collection of the tax
shall begin on the first day of a month following the adoption of the resolution or ordinance
levying the tax.
C. The tourist commission may enter into a contract with any public entity
authorized to collect sales or use taxes, that may include payment of a reasonable collection
fee for the collection of the tax authorized by this Section.
D.(1) After payment of the collection fee as provided in Subsection C of this Section,
the tourist commission shall retain a percentage of the proceeds of the tax and shall transfer
the remainder of the proceeds of the tax to the economic development authority with the
same boundaries as the tourist commission. The percentages retained by the commission and
transferred to the authority shall be pursuant to an intergovernmental agreement between the
commission and the authority.
(2) The tourist commission shall use the proceeds of the tax for any lawful purpose
for which funds of the commission may be expended.
(3) The economic development authority shall use the proceeds of the tax within the
boundaries of the authority for any lawful purpose for which funds of the authority may be
expended.

Legislative History

Acts 2018, No. 609, §1, eff. July 1, 2018.