HLS 12RS-223 ORIGINAL
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Regular Session, 2012
HOUSE BILL NO. 412
BY REPRESENTATIVE JOHNSON
TAX/HOTEL OCCUPANCY: Statutorily substitutes the city of Bunkie, in lieu of a certain
population range, as the taxing authority authorized to levy and collect a hotel
occupancy tax
AN ACT1
To amend and reenact R.S. 47:338.210(A)(1), (B), (C), and (D), relative to the hotel2
occupancy tax; to provide for legislative intent relative to substitution of the city of3
Bunkie for municipalities in a particular population range in existing law which is4
authorized to levy and collect a hotel occupancy tax; and to provide for related5
matters.6
Notice of intention to introduce this Act has been published7
as provided by Article III, Section 13 of the Constitution of8
Louisiana.9
Be it enacted by the Legislature of Louisiana:10
Section 1. R.S. 47:338.210(A)(1), (B), (C), and (D) are hereby amended and11
reenacted to read as follows: 12
ยง338.210. City of Bunkie; Hotel hotel occupancy tax; certain municipalities13
authorization14
A.(1) In addition to any other tax levied and collected, the governing15
authority of a municipality with a population of between four thousand one hundred16
fifty and four thousand two hundred fifty persons according to the most recent17
federal decennial census the city of Bunkie may levy and collect a tax upon the paid18 HLS 12RS-223 ORIGINAL
HB NO. 412
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occupancy of hotel rooms located within the municipality city. The hotel occupancy1
tax shall not exceed five percent of the rent or fee charged for such occupancy.2
* * *3
B. The governing authority of the municipality city of Bunkie shall impose4
the hotel occupancy tax by ordinance or resolution. The governing authority may5
adopt such ordinance or resolution only after a proposition authorizing the levy of6
the tax has been approved by a majority of the electors of the municipality city7
voting at an election held for that purpose in accordance with the Louisiana Election8
Code. The governing authority may provide in the ordinance or resolution necessary9
and appropriate rules and regulations for the imposition, collection, and enforcement10
of the hotel occupancy tax.11
C. The governing authority may enter into a contract, under terms and12
conditions it deems appropriate, including payment of a reasonable collection fee,13
with any public entity authorized to collect sales or use taxes for the collection of the14
hotel occupancy tax authorized by this Section. The hotel occupancy tax shall be in15
addition to all taxes levied upon the occupancy of hotel rooms located within the16
municipality city.17
D. Except as provided in Subsection C of this Section, the proceeds of the18
tax shall be deposited in the general fund of the municipality city and shall be used19
solely for public purposes within the municipality city.20
Section 2. This Act is intended to substitute the city of Bunkie for a municipality21
with a population between four thousand one hundred fifty and four thousand two hundred22
fifty according to the latest federal decennial census in existing law and not to authorize an23
additional tax nor to require additional voter approval of any tax levied by the city of Bunkie24
under authority of R.S. 47:338.210 (redesignated from R.S. 33:2740.18.5) prior to the25
effective date of this Act.26
Section 3. This Act shall become effective upon signature by the governor or, if not27
signed by the governor, upon expiration of the time for bills to become law without signature28
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If29 HLS 12RS-223 ORIGINAL
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vetoed by the governor and subsequently approved by the legislature, this Act shall become1
effective on the day following such approval.2
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)]
Johnson HB No. 412
Abstract: Statutorily substitutes the city of Bunkie, in lieu of a certain population range,
as the taxing authority authorized to levy and collect a hotel occupancy tax.
Present law authorizes the governing authority of a municipality with a population between
4,150 and 4,250, subject to voter approval, to levy and collect a hotel occupancy tax.
Provides that such tax shall not exceed 5% of the rent or fee charged for such occupancy.
Proposed law retains present law but specifies that the provisions of present law apply to the
city of Bunkie rather than to the governing authority of a municipality with a population
between 4,150 and 4,250.
Proposed law specifies legislative intent to substitute Bunkie for municipalities in a certain
population range and not to authorize an additional tax or require additional voter approval
for a tax levied under present law.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:338.210(A)(1), (B), (C), and (D))