SLS 10RS-175 ENGROSSED Page 1 of 4 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. 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 SLS 10RS-175 ENGROSSED Page 2 of 4 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. 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 SLS 10RS-175 ENGROSSED Page 3 of 4 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. * * *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 Crowe (SB 25) 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 SB NO. 25 SLS 10RS-175 ENGROSSED Page 4 of 4 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. or parking privileges by auto hotels and parking lots. 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))