ENROLLED
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ACT No. 922
Regular Session, 2010
HOUSE BILL NO. 538
BY REPRESENTATIVE BURFORD
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
home or sanitarium, or any hotel-like facility operated by or in connection with a21
hospital or medical clinic providing rooms exclusively for patients and their families.22
(3) The person who exercises or is entitled to occupancy of the hotel room23
shall pay the hotel occupancy tax at the time the rent or fee for occupancy is paid.24 ENROLLEDHB NO. 538
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are additions.
"Person" as used herein shall have the same definition as that contained in R.S.1
47:301(8).2
B. The governing authority of the city of Mansfield shall impose the hotel3
occupancy tax by ordinance or resolution. The governing authority may adopt such4
ordinance or resolution only after a proposition authorizing the levy of the tax has5
been approved by a majority of the electors of the city voting on the proposition at6
an election held for that purpose in accordance with the Louisiana Election Code.7
The governing authority may provide in the ordinance or resolution necessary and8
appropriate rules and regulations for the imposition, collection, and enforcement of9
the hotel occupancy tax.10
C. The governing authority may enter into a contract, under such terms and11
conditions as it may deem appropriate, including payment of a reasonable collection12
fee, with any public entity authorized to collect sales or use taxes for the collection13
of the hotel occupancy tax authorized by this Section. The hotel occupancy tax shall14
be in addition to all other taxes levied upon the occupancy of hotel rooms located15
within the city.16
D. Except as provided in Subsection C of this Section, the proceeds of the17
tax shall be deposited in the general fund of the city of Mansfield and shall be used18
solely for public purposes within the city.19
Section 2. This Act shall become effective on July 1, 2010; if vetoed by the governor20
and subsequently approved by the legislature, this Act shall become effective on July 1,21
2010, or on the day following such approval by the legislature, whichever is later.22
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: