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Prepared by Dawn Romero Watson.
Burrell HB No. 1191
(KEYWORD, SUMMARY, AND DIGEST as amended by Senate committee
amendments)
TAX/HOTEL OCCUPANCY. Authorizes the Shreveport-Bossier Convention and
Tourist Bureau to levy and collect an additional hotel occupancy tax within the
jurisdiction of the bureau
DIGEST
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% hotel occupancy tax. Provides that the combined tax cannot exceed 6.5% and makes the
authority for the increase effective until June 30, 2039.
Proposed law provides that the additional 2% 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% hotel occupancy tax
shall be levied as follows: 50% of one cent levied to support the Shreveport-Bossier Sports
Commission for sporting activities related to sports tourism, 75% of one cent levied to
support the Independence Bowl Foundation for the promotion of division one football events,
and 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% 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. Page 2 of 2
Prepared by Dawn Romero Watson.
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Local and Municipal Affairs
to the reengrossed bill
1. Reduces authority for additional tax from 2.5% to 2%.
2. Reduces tax proceeds dedicated to the Shreveport-Bossier Sports Commission
from 62.5% of one cent to 50% of one cent.
3. Reduces tax proceeds dedicated to the Independence Bowl Foundation and to the
Ark-La-Tex Regional Air Service Alliance from 93.75% of one cent to 75% of
one cent.