Burrell (HB 1191) Act No. 674
Prior law provided that the maximum hotel occupancy tax that the Shreveport-Bossier
Convention and Tourist Bureau could levy was 4.5%.
New law authorizes the bureau to levy a 2% hotel occupancy tax in addition to the 4.5%
authorized by prior 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. Provides that the combined tax cannot exceed 6.5% and
makes the authority for the increase effective until June 30, 2039.
Existing 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.
New law requires that the additional 2% hotel occupancy tax be levied as follows: 0.5%
levied to support the Shreveport-Bossier Sports Commission for sporting activities related
to sports tourism, 0.75% levied to support the Independence Bowl Foundation for the
promotion of Division I football events, and 0.75% 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.
New 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 terminates and any proceeds that have not been distributed to the entity must be
distributed equally to the remaining entities.
Existing law authorizes the bureau to enter into cooperative endeavor agreements with the
governing authority of Shreveport or Bossier City for the purposes required by existing law.
New law adds the parishes of Caddo and Bossier, the Shreveport-Bossier Sports
Commission, the Independence Bowl Foundation, and the Ark-La-Tex Regional Air Service
Alliance as entities with which the bureau may enter into cooperative endeavor agreements
for the purposes required by new 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))