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Regular Session, 2011
SENATE BILL NO. 256
BY SENATOR CROWE
TAX EXEMPTIONS. Exempts from local sales and occupancy tax in certain parishes
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. (7/1/11)
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
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 33:4574.1(A)(1)(b) and 4574.1.1(C)(1) are hereby amended and8
reenacted to read as follows: 9
§4574.1. Taxes; occupancy; sales and use10
A.(1) * * *11
(b)(i) The word "hotel" as used herein in this Section shall mean and include12
any establishment, both public and private, engaged in the business of furnishing or13
providing rooms and overnight camping facilities intended or designed for dwelling,14
lodging, or sleeping purposes to transient guests where such establishment consists15
of two or more guest rooms and does not encompass any hospital, convalescent or16
nursing home or sanitarium, or any hotel-like facility operated by or in connection17 SB NO. 256
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with a hospital or medical clinic providing rooms exclusively for patients and their1
families. The word "hotel" used herein in this Section shall not include camp and2
retreat facilities owned and operated by nonprofit organizations exempt from federal3
income tax under Section 501(a) of the Internal Revenue Code as an organization4
described in Section 501(c)(3) of the Internal Revenue Code provided that the net5
revenue derived from the organization's property is devoted wholly to the nonprofit6
organization's purposes.7
(ii) For the purpose of any occupancy tax levied by any local tax8
authority in any parish with a population between one hundred ninety-one9
thousand and two hundred forty-five thousand according to the most recent10
federal decennial census, "transient guest" shall not include any person who11
enters into a lease or other agreement to occupy for thirty days or longer an12
accommodation, space, or lot which is in an overnight camping facility or trailer13
park.14
* * *15
§4574.1.1. Occupancy taxes levied by the commissions16
* * *17
C.(1)(a) The word "hotel" as used in this Section shall mean and include any18
establishment, either public or private, engaged in the business of furnishing or19
providing rooms and overnight camping facilities intended or designed for dwelling,20
lodging, or sleeping purposes to transient guests where such establishment consists21
of two or more guest rooms and does not encompass any hospital, convalescent or22
nursing home or sanitarium, or any hotel-like facility operated by or in connection23
with a hospital or medical clinic providing rooms exclusively for patients and their24
families.25
(b) For the purpose of any occupancy tax levied by any local tax26
authority in any parish with a population between one hundred ninety-one27
thousand and two hundred forty-five thousand according to the most recent28
federal decennial census, "transient guest" shall not include any person who29 SB NO. 256
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
enters into a lease or other agreement to occupy for thirty days or longer an1
accommodation, space, or lot which is in an overnight camping facility or trailer2
park.3
* * *4
Section 2. R.S. 47:301(14)(c) is hereby amended and reenacted to read as follows:5
§301. Definitions6
As used in this Chapter the following words, terms, and phrases have the7
meaning ascribed to them in this Section, unless the context clearly indicates a8
different meaning:9
* * *10
(14) "Sales of services" means and includes the following:11
* * *12
(c)(i) The furnishing of storage or parking privileges by auto hotels and13
parking lots.14
(ii) For purposes of the sales and use levied by any local tax authority in15
any parish with a population between one hundred ninety-one thousand and16
two hundred forty-five thousand according to the most recent federal decennial17
census, the term "furnishing of storage or parking privileges" shall not include18
an agreement to furnish an accommodation, space, or lot which is in an19
overnight camping facility or trailer park for a period of thirty days or longer.20
* * *21
Section 3. This Act shall become effective on July 1, 2011; if vetoed by the governor22
and subsequently approved by the legislature, this Act shall become effective on July 1,23
2011, or on the day following such approval by the legislature, whichever is later.24
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". SB NO. 256
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
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 any parish with a
population between one hundred ninety-one thousand and two hundred forty-five thousand
according to the most recent federal decennial census 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.
Proposed law excludes from the definition of "furnishing of storage or parking privileges"
(and thus exempts from sales tax) agreements in any parish with a population between one
hundred ninety-one thousand and two hundred forty-five thousand according to the most
recent federal decennial census 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, 2011.
(Amends R.S. 33:4574.1(A)(1)(b) and 4574.1.1(C)(1) and R.S. 47:301(14)(c))