HLS 12RS-1413 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. 794
BY REPRESENTATIVES LEGER AND BROSSETT
TAX/HOTEL OCCUPANCY: Provides relative to a hotel/motel tax levied by the city of
New Orleans
AN ACT1
To amend and reenact R.S. 47:338.4, relative to hotel occupancy taxes levied by the city of2
New Orleans; to authorize an increase in such tax; and to provide for related matters.3
Notice of intention to introduce this Act has been published4
as provided by Article III, Section 13 of the Constitution of5
Louisiana.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:338.4 is hereby amended and reenacted to read as follows: 8
§338.4. Tax authorized; city of New Orleans9
Notwithstanding any other provision of law, the governing body of the city10
of New Orleans is hereby authorized to levy and collect within the corporate limits11
of the city a tax of one-half one and three-fourths percent upon the occupancy of12
hotel rooms located within said city. The word "hotel" in this Section shall mean and13
include any establishment engaged in the business of furnishing or providing rooms14
intended or designed for dwelling, lodging, or sleeping purposes to transient guests15
where such establishment consists of ten or more guest rooms. "Hotel" does not16
include any hospital, convalescent or nursing home or sanatarium, or any hotel-like17
facility operated by or in connection with a hospital or medical clinic providing18
rooms exclusively for patients and their families. The tax shall be paid by the person19
who exercises or is entitled to occupancy of the hotel room and shall be paid at the20 HLS 12RS-1413 ORIGINAL
HB NO. 794
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are additions.
time the rent or fee for occupancy is paid. "Person" shall have the same definition1
as that contained in R.S. 47:301(8). The tax shall not apply to hotel rooms rented for2
less than three dollars a day. The taxes so imposed shall be levied and collected and3
otherwise shall be governed by the provisions of R.S. 47:338.26 through 338.46;4
however, the proceeds of the tax herein authorized shall be used by the governing5
authority to promote tourism.6
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)]
Leger HB No. 794
Abstract: Authorizes an increase in a hotel occupancy tax levied by New Orleans.
Present law authorizes the governing body of the city of New Orleans to levy and collect a
tax of ½ % upon the occupancy of hotel rooms within the corporate limits of the city.
Proposed law increases the maximum rate to 1 ¾ %. Otherwise retains present law.
(Amends R.S. 47:338.4)