HLS 12RS-1846 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2012
HOUSE BILL NO. 1165
BY REPRESENTATIVE HAVARD
TAX/HOTEL OCCUPANCY: Provides relative to hotel occupancy taxes levied and
collected in certain municipalities
AN ACT1
To enact R.S. 33:4574.1.1(T), relative to hotel occupancy taxes; to provide relative to2
persons owning, operating, managing, or controlling any hotel, motel, or overnight3
camping facility located in certain municipalities; to require such persons to remit4
to the municipalities the proceeds collected from a tax levied by the parish tourist5
commission upon the occupancy of hotel rooms, motel rooms, and overnight6
camping facilities; and to provide for related matters.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 33:4574.1.1(T) is hereby enacted to read as follows: 9
ยง4574.1.1. Occupancy taxes levied by the commissions10
* * *11
T. Notwithstanding any other provision of law to the contrary, every person12
owning, operating, managing, or controlling any hotel, motel, or overnight camping13
facility located in any municipality with a population of not less than fourteen14
thousand nine hundred persons and not more than sixteen thousand five hundred15
persons according to the latest federal decennial census which is located in a parish16
with a population of not less than four hundred thirty-five thousand persons17
according to the latest federal decennial census shall remit to the municipality, no18
later than the twentieth day of the month following the month of collection, all19
proceeds collected from a tax levied by any tourist commission located in the parish20 HLS 12RS-1846 ORIGINAL
HB NO. 1165
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities1
located in the municipality.2
Section 2. This Act shall become effective on July 1, 2012; if vetoed by the governor3
and subsequently approved by the legislature, this Act shall become effective on July 1,4
2012, or on the day following such approval by the legislature, whichever is later.5
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)]
Havard HB No. 1165
Abstract: Requires persons owning, operating, managing, or controlling any hotel, motel,
or overnight camping facility located in certain municipalities to remit to the
municipality all proceeds collected from a hotel occupancy tax levied by the parish
tourist commission in the municipality.
Present law provides that certain named tourist commissions and convention and visitors
bureaus are created as special districts or commissions. Each such commission or bureau is
a body politic and corporate and a political subdivision. Authorizes the commissions to levy
hotel occupancy taxes at rates set by statute.
Proposed law retains present law and additionally requires persons owning, operating,
managing, or controlling any hotel, motel, or overnight camping facility located in any
municipality with a population of not less than 14,900 and not more than 16,500 persons and
located in a parish with a population of not less than 435,000 persons to remit to the
municipality, not later than the 20
th
of the month following the month of collection, all
proceeds collected from a hotel occupancy tax levied by the parish tourist commission in the
municipality.
Effective July 1, 2012.
(Adds R.S. 33:4574.1.1(T))