HLS 10RS-249 ENGROSSED
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are additions.
Regular Session, 2010
HOUSE BILL NO. 538
BY REPRESENTATIVE BURFORD
TAX/HOTEL OCCUPANCY: Authorizes the governing authority of the city of Mansfield
to levy and collect a hotel occupancy tax subject to voter approval
AN ACT1
To enact R.S. 33:2740.18.4, relative to the city of Mansfield; to authorize the governing2
authority of the city to levy and collect a hotel occupancy tax subject to voter3
approval; to provide for the use of such tax; and to provide for related matters.4
Notice of intention to introduce this Act has been published5
as provided by Article III, Section 13 of the Constitution of6
Louisiana.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 33:2740.18.4 is hereby enacted to read as follows:9
ยง2740.18.4. City of Mansfield; hotel occupancy tax; authorization10
A.(1) Notwithstanding any other provision of law, and in addition to any11
other tax now or hereafter levied and collected, the governing authority of the city12
of Mansfield may levy and collect a tax upon the paid occupancy of hotel rooms13
located within the city. The hotel occupancy tax shall not exceed three percent of the14
rent or fee charged for such occupancy.15
(2) The word "hotel" as used in this Section shall mean and include any16
establishment, public or private, engaged in the business of furnishing or providing17
rooms or overnight camping facilities intended or designed for dwelling, lodging, or18
sleeping purposes to transient guests where such establishment consists of two or19
more guest rooms and does not encompass any hospital, convalescent or nursing20 HLS 10RS-249 ENGROSSED
HB NO. 538
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home or sanitarium, or any hotel-like facility operated by or in connection with a1
hospital or medical clinic providing rooms exclusively for patients and their families.2
(3) The person who exercises or is entitled to occupancy of the hotel room3
shall pay the hotel occupancy tax at the time the rent or fee for occupancy is paid.4
"Person" as used herein shall have the same definition as that contained in R.S.5
47:301(8).6
B. The governing authority of the city of Mansfield shall impose the hotel7
occupancy tax by ordinance or resolution. The governing authority may adopt such8
ordinance or resolution only after a proposition authorizing the levy of the tax has9
been approved by a majority of the electors of the city voting on the proposition at10
an election held for that purpose in accordance with the Louisiana Election Code.11
The governing authority may provide in the ordinance or resolution necessary and12
appropriate rules and regulations for the imposition, collection, and enforcement of13
the hotel occupancy tax.14
C. The governing authority may enter into a contract, under such terms and15
conditions as it may deem appropriate, including payment of a reasonable collection16
fee, with any public entity authorized to collect sales or use taxes for the collection17
of the hotel occupancy tax authorized by this Section. The hotel occupancy tax shall18
be in addition to all other taxes levied upon the occupancy of hotel rooms located19
within the city.20
D. Except as provided in Subsection C of this Section, the proceeds of the21
tax shall be deposited in the general fund of the city of Mansfield and shall be used22
solely for public purposes within the city.23
Section 2. This Act shall become effective on July 1, 2010; if vetoed by the governor24
and subsequently approved by the legislature, this Act shall become effective on July 1,25
2010, or on the day following such approval by the legislature, whichever is later.26 HLS 10RS-249 ENGROSSED
HB NO. 538
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are additions.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Burford HB No. 538
Abstract: Relative to the city of Mansfield, authorizes the governing authority of the city,
subject to voter approval, to levy and collect a hotel occupancy tax not to exceed 3%
within the city. Provides for the use of the tax revenues.
Proposed law authorizes the governing authority of the city of Mansfield to levy and collect
a tax, subject to voter approval, upon the paid occupancy of hotel rooms located within the
city. Provides that such tax shall not exceed 3% of the rent or fee charged for such
occupancy. Requires the governing authority to impose the tax by ordinance or resolution
and authorizes the governing authority to include in the ordinance or resolution necessary
and appropriate rules and regulations for the imposition, collection, and enforcement of the
tax.
Proposed law defines "hotel" as 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. Provides that such definition 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.
Proposed law requires that the tax be paid by the person who exercises or is entitled to
occupancy of the hotel room at the time the rent or fee for occupancy is paid.
Proposed law authorizes the governing authority of the city to contract with any public entity
authorized to collect sales or use taxes for the collection of the hotel occupancy tax.
Provides that the tax shall be in addition to all taxes levied upon the occupancy of hotel
rooms located within the city.
Proposed law requires that the proceeds of the tax be deposited in the general fund of the city
and used solely for public purposes within the city.
Effective July 1, 2010.
(Adds R.S. 33:2740.18.4)