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Regular Session, 2010
SENATE BILL NO. 25
BY SENATOR CROWE
TAX/LOCAL. Exempts from local sales and occupancy tax in St. Tammany Parish
agreements to furnish for a period of 30 days or longer an accommodation, space, or lot
which is in an overnight camping facility or trailer park. (7/1/10)
AN ACT1
To amend and reenact R.S. 33:4574.1(A)(1)(b) and 4574.1.1(C)(1) and R.S. 47:301(14)(c),2
relative to tax exemptions and exclusions of political subdivisions of the state; to3
exclude or exempt from certain taxes certain agreements to occupy for a certain time4
period accommodation, space, or lot which is in an overnight camping facility or5
trailer park; and to provide for related matters.6
Notice of intention to introduce this Act has been published.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 33:4574.1(A)(1)(b) and 4574.1.1(C)(1) are hereby amended and9
reenacted to read as follows:10
§4574.1. Taxes; occupancy; sales and use11
A.(1) * * *12
(b)(i) The word "hotel" as used herein shall mean and include any13
establishment, both public and private, engaged in the business of furnishing or14
providing rooms and overnight camping facilities intended or designed for dwelling,15
lodging, or sleeping purposes to transient guests where such establishment consists16
of two or more guest rooms and does not encompass any hospital, convalescent or17 SB NO. 25
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nursing home or sanitarium, or any hotel-like facility operated by or in connection1
with a hospital or medical clinic providing rooms exclusively for patients and their2
families. The word "hotel" used herein shall not include camp and retreat facilities3
owned and operated by nonprofit organizations exempt from federal income tax4
under Section 501(a) of the Internal Revenue Code as an organization described in5
Section 501(c)(3) of the Internal Revenue Code provided that the net revenue derived6
from the organization's property is devoted wholly to the nonprofit organization's7
purposes.8
(ii) For the purpose of any occupancy tax levied by any local tax9
authority in the parish of St. Tammany, "transient guest" shall not include any10
person who enters into a lease or other agreement to occupy for thirty days or11
longer an accommodation, space, or lot which is in an overnight camping12
facility or trailer park.13
* * *14
§4574.1.1. Occupancy taxes levied by the commissions15
* * *16
C.(1)(a) The word "hotel" as used in this Section shall mean and include any17
establishment, either public or private, engaged in the business of furnishing or18
providing rooms and overnight camping facilities intended or designed for dwelling,19
lodging, or sleeping purposes to transient guests where such establishment consists20
of two or more guest rooms and does not encompass any hospital, convalescent or21
nursing home or sanitarium, or any hotel-like facility operated by or in connection22
with a hospital or medical clinic providing rooms exclusively for patients and their23
families.24
(b) For the purpose of any occupancy tax levied by any local tax25
authority in the parish of St. Tammany, "transient guest" shall not include any26
person who enters into a lease or other agreement to occupy for thirty days or27
longer an accommodation, space, or lot which is in an overnight camping28
facility or trailer park.29 SB NO. 25
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* * *1
Section 2. R.S. 47:301(14)(c) is hereby amended and reenacted to read as follows:2
§301. Definitions3
As used in this Chapter the following words, terms, and phrases have the4
meaning ascribed to them in this Section, unless the context clearly indicates a5
different meaning:6
* * *7
(14) "Sales of services" means and includes the following:8
* * *9
(c)(i) The furnishing of storage or parking privileges by auto hotels and10
parking lots.11
(ii) For purposes of the sales and use levied by any local tax authority in12
the parish of St. Tammany, the term "furnishing of storage or parking13
privileges" shall not include an agreement to furnish an accommodation, space,14
or lot which is in an overnight camping facility or trailer park for a period of15
thirty days or longer.16
* * *17
Section 3. This Act shall become effective on July 1, 2010; if vetoed by the governor18
and subsequently approved by the legislature, this Act shall become effective on July 1,19
2010, or on the day following such approval by the legislature, whichever is later.20
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Present law authorizes certain political subdivisions to levy an occupancy tax on the service
of furnishing sleeping rooms, cottages or cabins by "hotels." "Hotels" are defined to include
establishments engaged in the business of furnishing "overnight camping facilities" to
"transient guests."
Proposed law excludes from the definition of "transient guest" (and thus exempts from
occupancy tax) any person who enters into a lease or other agreement in St. Tammany Parish
to occupy for 30 days or longer an accommodation, space, or lot which is in an overnight
camping facility or trailer park.
Present law authorizes political subdivisions to levy a sales tax on the furnishing of storage
or parking privileges by auto hotels and parking lots. SB NO. 25
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words in boldface type and underscored are additions.
Proposed law excludes from the definition of "furnishing of storage or parking privileges"
(and thus exempts from sales tax) agreements in St. Tammany Parish to furnish an
accommodation, space, or lot which is in an overnight camping facility or trailer park for a
period of 30 days or longer.
Effective July 1, 2010.
(Amends R.S. 33:4574.1(A)(1)(b) and 4574.1.1(C)(1) and R.S. 47:301(14)(c))