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)]
Burrell HB No. 1191
Abstract: Authorizes the Shreveport-Bossier Convention and Tourist Bureau to increase its
hotel occupancy tax subject to the approval of the voters of Caddo and Bossier parishes
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 Bureau may levy is 4.5%.
Proposed law retains present law and additionally authorizes the bureau to levy an additional
2.5% hotel occupancy tax. Provides that the combined tax cannot exceed 7% and makes the
authority for the increase effective until June 30, 2039.
Proposed law provides that the additional 2.5% increase is subject to approval by the voters in
the parishes of Caddo and Bossier. Requires the bureau to call an election for the purpose of
submitting a proposition to the voters and requires that the election be held at the election on
Nov. 4, 2014.
Present law provides for the dedication of a portion of the funds derived from the 4.5% hotel
occupancy 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.
Proposed law retains present law and provides that the additional 2.5% hotel occupancy tax shall
be levied as follows: 62.5% of one cent levied to support the Shreveport-Bossier Sports
Commission for sporting activities related to sports tourism, 93.75% of one cent levied to
support the Independence Bowl Foundation for the promotion of division one football events,
and 93.75% of one cent levied to support the Ark-La-Tex Regional Air Service Alliance to
incentivize air flights, air carriers, and air fare within the jurisdiction of the bureau.
Proposed law provides that if any entity that receives tax proceeds from the levy of the additional
2.5% hotel occupancy tax ceases to exist, the bureau's authority to levy a tax to support the entity
shall terminate and any proceeds that have not been distributed to the entity shall be distributed
equally to the remaining entities.
Present law authorizes the bureau to enter into cooperative endeavor agreements with the
governing authority of Shreveport or Bossier City for the purposes required by present law.
Proposed law retains present law and adds the parishes of Caddo and Bossier, the Shreveport- Bossier Sports Commission, and the Independence Bowl Foundation as entities with which the
bureau may enter into cooperative endeavor agreements for the purposes required by proposed
law.
Effective July 1, 2014.
(Amends R.S. 33:4574.1.1(M); Adds R.S. 33:4574.1.1(A)(24)(c) and (d))
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Municipal, Parochial and
Cultural Affairs to the original bill.
1. Relative to the election on the question of the levy of the tax, adds a requirement that
the election be held on Nov. 4, 2014.