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Regular Session, 2012
SENATE BILL NO. 598
BY SENATOR MURRAY
TAX/LOCAL. Authorizes the city of New Orleans to levy a tax on food and beverages.
(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 and 130.552, relative to Orleans Parish;3
to authorize the city of New Orleans to levy a tax on hotels; and to provide for4
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 130.552, is hereby enacted to read9
as follows: 10
SUBPART B. NEW ORLEANS HOTEL/ MOTEL TAX FOR11
HOSPITALITY ZONE PURPOSES12
§130.551. Title13
The tax provided for herein is levied for the purpose of enhancing the14
development of and improvement of properties within the city, promoting15
tourism within the city, providing enhanced public safety and sanitation within16
the city, providing for property renewal and repair within the city and for such17 SB NO. 598
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other purposes as the Council deems in the best interest of New Orleans.1
§130.552. Levy of Taxes2
A. The council may levy a tax on the sale at retail of food and beverages3
in the city for consumption on or off the premises in an aggregate amount not4
to exceed one fourth of one percent at any time. The proceeds of the tax so5
levied shall be dedicated as provided for in the proposition submitted to the6
voters in the election to approve the tax or, if the proposition does not provide7
for such use, as allocated or appropriated by the council.8
B. The tax shall be levied only after the council has adopted an9
appropriate resolution giving notice of its intention to levy such tax, which10
resolution shall include a general description of the tax to be levied, and notice11
of this intention shall be published once a week for two weeks in the official12
journal of the city, the first publication to appear at least fourteen days before13
the public meeting of the council at which the council will meet in open and14
public session to hear any objections to the proposed tax. The notice of intent15
so published shall state the date, time, and place of the public hearing.16
C. Such tax may be levied only after the council has called a special17
election submitting the proposition for the levy of such taxes to the qualified18
electors of the city, and the proposition has received the favorable vote of a19
majority of the electors voting in the election. This Section does and shall be20
construed to provide a complete and additional method for the levy of the tax.21
No further election, proceeding, notice, or approval shall be required for the22
levy of such tax except as provided herein.23
D. Any tax levied under this section shall be in addition to all other taxes24
and shall be collected at the same time and in the same manner and pursuant25
to the practices and procedures set forth for the collection of other like taxes in26
the City of New Orleans.27
Section 2. This Act shall become effective upon signature by the governor or, if not28
signed by the governor, upon expiration of the time for bills to become law without signature29 SB NO. 598
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by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If1
vetoed by the governor and subsequently approved by the legislature, this Act shall become2
effective on the day following such approval.3
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
sale at retail of food and beverages in the city for consumption on or off the premises in an
aggregate amount not to exceed one fourth of one percent at any time. The proceeds of the
tax so levied shall be 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.
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
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 - 130.552)