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Regular Session, 2012
SENATE BILL NO. 588
BY SENATOR MURRAY
TAX/LOCAL. Authorizes the city of New Orleans to levy a hotel/motel tax. (gov sig)
AN ACT1
To enact Subpart B-28 of Part IV of Chapter 1 of Title 33 of the Louisiana Revised Statutes2
of 1950, to be comprised of R.S. 33:130.551 through 130.553, relative to Orleans3
Parish; to authorize the city of New Orleans to levy a tax on hotels; and to provide4
for related matters.5
Notice of intention to introduce this Act has been published.6
Be it enacted by the Legislature of Louisiana:7
Section 1. Subpart B-28 of Part IV of Chapter 1 of Title 33 of the Louisiana Revised8
Statutes of 1950, comprised of R.S. 33:130.551 through 130.553 is hereby enacted to read9
as follows: 10
SUBPART B. NEW ORLEANS HOTEL/ MOTEL TAX FOR 11
HOSPITALITY ZONE PURPOSES12
§130.551. Definitions13
As used in this Subpart: 14
(1) "City" means the City of New Orleans.15
(2) "Council" means the New Orleans City Council.16
(3) "Hotel" means any establishment engaged in the business of17 SB NO. 588
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furnishing or providing rooms intended or designed for dwelling, lodging, or1
sleeping purposes to transient guests where such establishment consists of ten2
or more guest rooms but does not include any hospital, convalescent or nursing3
home or sanitarium, or any hotel-like facility operated by or in connection with4
a hospital or medical clinic providing rooms exclusively for patients and their5
families.6
§130.552. Purpose7
The tax provided for herein is levied for the purpose of enhancing the8
development of and improvement of properties within the city, promoting9
tourism within the city, providing enhanced public safety and sanitation within10
the city, providing for property renewal and repair within the city and for such11
other purposes as the council deems in the best interest of New Orleans.12
§130.553. Levy of taxes13
A. The council may levy a tax on the occupancy of hotel rooms in the14
city in an aggregate amount not to exceed one and three-quarters percent at any15
time. The proceeds of the tax so levied shall be dedicated as provided for in the16
proposition submitted to the voters in the election to approve the tax or, if the17
proposition does not provide for such use, as allocated or appropriated by the18
council.19
B. The tax shall be levied only after the council has adopted an20
appropriate resolution giving notice of its intention to levy such tax, which21
resolution shall include a general description of the tax to be levied, and notice22
of this intention shall be published once a week for two weeks in the official23
journal of the city, the first publication to appear at least fourteen days before24
the public meeting of the council at which the council will meet in open and25
public session to hear any objections to the proposed tax. The notice of intent26
so published shall state the date, time, and place of the public hearing.27
C. Such tax may be levied only after the council has called a special28
election submitting the proposition for the levy of such taxes to the qualified29 SB NO. 588
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electors of the city, and the proposition has received the favorable vote of a1
majority of the electors voting in the election. This Section does and shall be2
construed to provide a complete and additional method for the levy of the tax.3
No further election, proceeding, notice, or approval shall be required for the4
levy of such tax except as provided herein.5
D. Any tax levied under this Section shall be in addition to all other taxes6
and shall be collected at the same time and in the same manner and pursuant7
to the practices and procedures set forth for the collection of other like taxes in8
the city of New Orleans.9
Section 2. This Act shall become effective upon signature by the governor or, if not10
signed by the governor, upon expiration of the time for bills to become law without signature11
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If12
vetoed by the governor and subsequently approved by the legislature, this Act shall become13
effective on the day following such approval.14
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Proposed law authorizes the City Council of the City of New Orleans to levy a tax on the
occupancy of hotel rooms in the city in an aggregate amount not to exceed one and
three-quarters percent at any time.
"Hotel" is defined as any establishment engaged in the business of furnishing or
providing rooms intended or designed for dwelling, lodging, or sleeping purposes to
transient guests where such establishment consists of ten or more guest rooms but
does not include any hospital, convalescent or nursing home or sanitarium, or any
hotel-like facility operated by or in connection with a hospital or medical clinic
providing rooms exclusively for patients and their families.
The proceeds of the tax so levied are dedicated as provided for in the proposition submitted
to the voters in the election to approve the tax or, if the proposition does not provide for such
use, as allocated or appropriated by the council.
Proposed law provides that the tax is levied only after the council has adopted an appropriate
resolution giving notice of its intention to levy the tax, which resolution must include a
general description of the tax to be levied, and notice of this intention must be published
once a week for two weeks in the official journal of the city, the first publication to appear
at least 14 days before the public meeting of the council at which the council will meet in
open and public session to hear any objections to the proposed tax. The notice of intent must
state the date, time, and place of the public hearing.
Proposed law provides that the tax may be levied only after the council has called a special SB NO. 588
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election submitting the proposition for the levy of such taxes to the qualified electors of the
city, and the proposition has received the favorable vote of a majority of the electors voting
in the election.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 33:130.551 - 130.553)