HLS 13RS-554 ORIGINAL
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Regular Session, 2013
HOUSE BILL NO. 179
BY REPRESENTATIVE HENRY BURNS
TAX/HOTEL OCCUPANCY: Authorizes the Shreveport-Bossier Convention and Tourist
Bureau to levy an additional hotel occupancy tax within the jurisdiction of the bureau
AN ACT1
To amend and reenact R.S. 33:4574.1.1(M) and to enact R.S. 33:4574.1.1(A)(24)(c) and (d),2
relative to the Shreveport-Bossier Convention and Tourist Bureau; to provide relative3
to hotel occupancy taxes levied by the bureau; to authorize the bureau to levy an4
additional hotel occupancy tax, subject to the approval of certain municipal and5
parish governing authorities; to provide for the use of tax proceeds; to provide a6
duration for the authority for the additional tax; and to provide for related matters.7
Notice of intention to introduce this Act has been published8
as provided by Article III, Section 13 of the Constitution of9
Louisiana.10
Be it enacted by the Legislature of Louisiana:11
Section 1. R.S. 33:4574.1.1(M) is hereby amended and reenacted and R.S.12
33:4574.1.1(A)(24)(c) and (d) are hereby enacted to read as follows:13
ยง4574.1.1. Occupancy taxes levied by the commissions14
A. For the purposes set forth in Paragraph (F)(3) of this Section, a15
commission created pursuant to R.S. 33:4574(B) is authorized to levy and collect a16
tax upon the occupancy of hotel rooms, motel rooms, and overnight camping17
facilities within the jurisdiction of the commission. Such tax shall not exceed the18
following percentages of the rent or fee charged for such occupancy:19
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(24)1
* * *2
(c)(i) In addition to the provisions of Subparagraphs (a) and (b) of this3
Paragraph, the Shreveport-Bossier Convention and Tourist Bureau may levy and4
collect an additional tax upon the occupancy of hotel rooms, motel rooms, and5
overnight camping facilities within the jurisdiction of the bureau. The additional tax6
shall not exceed two and one-half percent of the rent or fee charged for such7
occupancy.8
(ii) The levy of an additional tax pursuant to this Subparagraph shall be9
subject to the approval of the governing authorities of the cities of Shreveport and10
Bossier City and the parishes of Caddo and Bossier. The authority to levy the tax11
shall terminate on June 30, 2033.12
(d) Taxes levied pursuant to this Paragraph shall not exceed a combined rate13
of seven percent.14
* * *15
M.(1)(a) The Shreveport-Bossier Convention and Tourist Bureau shall16
dedicate and use the proceeds derived from three-quarters of one percent of the tax17
levied pursuant to this Section for capital improvements, repairs, and maintenance18
of Independence Stadium.19
(2)(b) The Shreveport-Bossier Convention and Tourist Bureau bureau shall20
dedicate and use the proceeds derived from three-quarters of one percent of the tax21
levied pursuant to this Section for riverfront and downtown development and for the22
operation and maintenance of the civic center and multipurpose arena in the city of23
Bossier City.24
(c) The bureau shall dedicate and use up to one-half of the proceeds derived25
from the tax levied pursuant to Subparagraph (A)(24)(c) of this Section to the26
Shreveport-Bossier Sports Commission for the operation and promotion of sporting27 HLS 13RS-554 ORIGINAL
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goals and sporting activities, as it relates to sports tourism, within the jurisdiction of1
the bureau.2
(d) The bureau shall dedicate and use up to one-half of the proceeds derived3
from the tax levied pursuant to Subparagraph (A)(24)(c) of this Section to the4
Independence Bowl Foundation for the promotion of sporting events within the5
jurisdiction of the bureau.6
(3)(2) The commission may expend revenues for the purposes required by7
this Subsection by means of entering a cooperative endeavor with the governing8
authority of Shreveport or Bossier City, the Shreveport-Bossier Sports Commission,9
or the Independence Bowl Foundation, as appropriate.10
* * *11
Section 2. This Act shall become effective on July 1, 2013; if vetoed by the governor12
and subsequently approved by the legislature, this Act shall become effective on July 1,13
2013, or on the day following such approval by the legislature, whichever is later.14
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)]
Henry Burns HB No. 179
Abstract: Authorizes the Shreveport-Bossier Convention and Tourist Bureau to increase
its hotel occupancy tax subject to the approval of the governing authorities of
Shreveport and Bossier City and the parishes of Caddo and Bossier and provides for
use of the proceeds from the tax.
Present law provides that the maximum hotel occupancy tax that the Shreveport-Bossier
Convention and Tourist Commission may levy is 4.5%.
Proposed law increases the maximum hotel occupancy tax that the Shreveport-Bossier
Convention and Tourist Commission may levy to 7% and makes the authority for the
increase effective until June 30, 2033.
Proposed law provides that the additional 2.5% increase is subject to approval by the
governing authorities of Shreveport and Bossier City and the parishes of Caddo and Bossier.
Present law provides for the dedication of some of the funds derived from the hotel tax to
repairs and maintenance of Independence Stadium, downtown and riverfront development,
and the operation and maintenance of the civic center and a multipurpose arena in Bossier
City. HLS 13RS-554 ORIGINAL
HB NO. 179
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Proposed law requires the bureau to dedicate a portion of the tax authorized by proposed law
to the Shreveport-Bossier Sports Commission for sporting activities related to sports
tourism. Further requires dedication of a portion of the tax to the Independence Bowl
Foundation for the promotion of sporting events.
(Amends R.S. 33:4574.1.1(M); Adds R.S. 33:4574.1.1(A)(24)(c) and (d))