HLS 10RS-439 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2010
HOUSE BILL NO. 716
BY REPRESENTATIVE BARRAS
TOURISM/ COMMISSION: Provides relative to the dedication of revenues from a tax
levied by the Iberia Parish Tourist Commission
AN ACT1
To amend and reenact R.S. 33:4574.1.1(I), relative to hotel occupancy taxes levied by the2
Iberia Parish Tourist Commission; to provide for dedication of tax revenues; and to3
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. 33:4574.1.1(I) is hereby amended and reenacted to read as follows:9
ยง4574.1.1. Occupancy taxes levied by the commissions10
* * *11
I. If the Iberia Parish Tourist Commission levies the four percent tax12
provided for in this Section, an amount collected from two percent of the rate levied13
From the tax levied by the Iberia Parish Tourist Commission pursuant to the14
provisions of this Section, an amount equal to the proceeds of a two percent hotel15
occupancy tax shall be dedicated to the Iberia Industrial Development Foundation.16
* * *17 HLS 10RS-439 ORIGINAL
HB NO. 716
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CODING: Words in struck through type are deletions from existing law; words underscored
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)]
Barras HB No. 716
Abstract: Provides relative to the Iberia Industrial Development Foundation (IIDF) and the
Iberia Parish Tourist Commission and the dedication of tax revenues to the IIDF.
Present law authorizes statutorily-created parish tourist commissions to levy hotel occupancy
taxes, at rates set by statute. Present law authorizes the Iberia Parish Tourist Commission
to levy a maximum 4% hotel occupancy tax within the parish. Proposed law retains present
law.
Present law further provides that if the Iberia Parish Tourist Commission levies a 4% tax,
an amount equal to 2% of the tax revenues shall be dedicated to the IIDF. Proposed law
provides that regardless of the amount levied by the Iberia Parish Tourist Commission, an
amount of the proceeds collected equal to a 2% tax shall be dedicated to the IIDF.
(Amends R.S. 33:4574.1.1(I))