ENROLLED
Page 1 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
ACT No. 390
Regular Session, 2012
HOUSE BILL NO. 412
BY REPRESENTATIVE JOHNSON
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
occupancy of hotel rooms located within the municipality city. The hotel occupancy19
tax shall not exceed five percent of the rent or fee charged for such occupancy.20
* * *21 ENROLLEDHB NO. 412
Page 2 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
B. The governing authority of the municipality city of Bunkie shall impose1
the hotel occupancy tax by ordinance or resolution. The governing authority may2
adopt such ordinance or resolution only after a proposition authorizing the levy of3
the tax has been approved by a majority of the electors of the municipality city4
voting at an election held for that purpose in accordance with the Louisiana Election5
Code. The governing authority may provide in the ordinance or resolution necessary6
and appropriate rules and regulations for the imposition, collection, and enforcement7
of the hotel occupancy tax.8
C. The governing authority may enter into a contract, under terms and9
conditions it deems appropriate, including payment of a reasonable collection fee,10
with any public entity authorized to collect sales or use taxes for the collection of the11
hotel occupancy tax authorized by this Section. The hotel occupancy tax shall be in12
addition to all taxes levied upon the occupancy of hotel rooms located within the13
municipality city.14
D. Except as provided in Subsection C of this Section, the proceeds of the15
tax shall be deposited in the general fund of the municipality city and shall be used16
solely for public purposes within the municipality city.17
Section 2. This Act is intended to substitute the city of Bunkie for a municipality18
with a population between four thousand one hundred fifty and four thousand two hundred19
fifty according to the latest federal decennial census in existing law and not to authorize an20
additional tax nor to require additional voter approval of any tax levied by the city of Bunkie21
under authority of R.S. 47:338.210 (redesignated from R.S. 33:2740.18.5) prior to the22
effective date of this Act.23
Section 3. This Act shall become effective upon signature by the governor or, if not24
signed by the governor, upon expiration of the time for bills to become law without signature25
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If26 ENROLLEDHB NO. 412
Page 3 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
vetoed by the governor and subsequently approved by the legislature, this Act shall become1
effective on the day following such approval.2
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: