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ACT No. 674
Regular Session, 2014
HOUSE BILL NO. 1191
BY REPRESENTATIVES BURRELL, BROWN, BURFORD, HENRY BURNS, COX,
JEFFERSON, REYNOLDS, SEABAUGH, AND PATRI CK WILLIAMS AND
SENATORS ADLEY, BUFFINGTON, AND PEACOCK
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 voters in Caddo and5
Bossier parishes; to provide for the use of tax proceeds; to provide a duration for the6
authority for the additional tax; to provide limitations; and to provide for related7
matters.8
Notice of intention to introduce this Act has been published9
as provided by Article III, Section 13 of the Constitution of10
Louisiana.11
Be it enacted by the Legislature of Louisiana:12
Section 1. R.S. 33:4574.1.1(M) is hereby amended and reenacted and R.S.13
33:4574.1.1(A)(24)(c) and (d) are hereby enacted to read as follows:14
ยง4574.1.1. Occupancy taxes levied by the commissions15
A.16
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(24)18
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(c)(i) In addition to the provisions of Subparagraphs (a) and (b) of this20
Paragraph, the Shreveport-Bossier Convention and Tourist Bureau may levy and21
collect an additional tax upon the occupancy of hotel rooms, motel rooms, and22 ENROLLEDHB NO. 1191
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overnight camping facilities within the jurisdiction of the bureau. The additional tax1
shall be two percent of the rent or fee charged for such occupancy as follows:2
(aa) Fifty percent of one cent shall be levied to support the Shreveport-3
Bossier Sports Commission and the proceeds shall be dedicated and used as provided4
in Subparagraph (M)(1)(c) of this Section.5
(bb) Seventy-five percent of one cent shall be levied to support the6
Independence Bowl Foundation and the proceeds shall be dedicated and used as7
provided in Subparagraph (M)(1)(d) of this Section.8
(cc) Seventy-five percent of one cent shall be levied to support the Ark-La-9
Tex Regional Air Service Alliance and the proceeds shall be dedicated and used as10
provided in Subparagraph (M)(1)(e) of this Section.11
(ii) The levy of an additional tax pursuant to this Subparagraph shall be12
subject to approval by a majority of the electors of Caddo and Bossier parishes who13
vote on a proposition authorizing the levy of the tax. The bureau shall call an14
election for the purpose of submitting such a proposition to the voters. The election15
on the question of the levy of the tax shall be held at the election scheduled to be16
held in the parishes of Caddo and Bossier on November 4, 2014. The authority to17
levy the tax shall terminate on June 30, 2039.18
(iii) Notwithstanding the provisions of Items (i) and (ii) of this19
Subparagraph, if an entity that receives money pursuant to Subparagraphs (M)(1)(c)20
through (e) of this Section ceases to exist, the authority to levy a tax to support such21
entity shall terminate and any proceeds that have not been distributed to such entity22
shall be distributed equally to the other entities provided for in Subparagraphs23
(M)(1)(c) through (e) of this Section.24
(d) Taxes levied pursuant to this Paragraph shall not exceed a combined rate25
of six and one-half percent.26
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M.(1)(a) The Shreveport-Bossier Convention and Tourist Bureau shall28
dedicate and use the proceeds derived from three-quarters of one percent of the tax29 ENROLLEDHB NO. 1191
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levied pursuant to this Section for capital improvements, repairs, and maintenance1
of Independence Stadium.2
(2)(b) The Shreveport-Bossier Convention and Tourist Bureau bureau shall3
dedicate and use the proceeds derived from three-quarters of one percent of the tax4
levied pursuant to this Section for riverfront and downtown development and for the5
operation and maintenance of the civic center and multipurpose arena in the city of6
Bossier City.7
(c) The bureau shall dedicate and use one hundred percent of the proceeds8
derived from the tax levied pursuant to Subitem (A)(24)(c)(i)(aa) of this Section to9
the Shreveport-Bossier Sports Commission for the operation and promotion of10
sporting goals and sporting activities, as it relates to sports tourism, within the11
jurisdiction of the bureau.12
(d) The bureau shall dedicate and use one hundred percent of the proceeds13
derived from the tax levied pursuant to Subitem (A)(24)(c)(i)(bb) of this Section to14
the Independence Bowl Foundation for the promotion of Division I football events15
within the jurisdiction of the bureau.16
(e) The bureau shall dedicate and use one hundred percent of the proceeds17
derived from the tax levied pursuant to Subitem (A)(24)(c)(i)(cc) of this Section to18
the Ark-La-Tex Regional Air Service Alliance to incentivize air flights, air carriers,19
and air fare within the jurisdiction of the bureau.20
(3)(2) The commission may expend revenues for the purposes required by21
this Subsection by means of entering a cooperative endeavor with the governing22
authority of Shreveport or Bossier City, Caddo or Bossier Parish, the Shreveport-23
Bossier Sports Commission, the Independence Bowl Foundation, or the Ark-La-Tex24
Regional Air Service Alliance, as appropriate.25
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Section 2. This Act shall become effective on July 1, 2014; if vetoed by the governor1
and subsequently approved by the legislature, this Act shall become effective on July 1,2
2014, or on the day following such approval by the legislature, whichever is later.3
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: