HLS 14RS-317 ORIGINAL
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are additions.
Regular Session, 2014
HOUSE BILL NO. 255
BY REPRESENTATIVE ORTEGO
TAX/HOTEL OCCUPANCY: Authorizes the governing authority of the city of Carencro
to levy a hotel occupancy tax
AN ACT1
To enact R.S. 47:338.212, relative to the city of Carencro; to authorize the city to levy a2
hotel occupancy tax; to provide for the use of tax revenues; and to provide for related3
matters.4
Notice of intention to introduce this Act has been published5
as provided by Article III, Section 13 of the Constitution of6
Louisiana.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 47:338.212 is hereby enacted to read as follows:9
ยง338.212. City of Carencro; hotel occupancy tax; authorization10
A.(1) In addition to any other tax levied and collected, the governing11
authority of the city of Carencro may levy and collect a tax upon the paid occupancy12
of hotel rooms located within the city. The hotel occupancy tax shall not exceed four13
percent of the rent or fee charged for such occupancy.14
(2) The word "hotel" as used in this Section shall mean and include any15
establishment, public or private, engaged in the business of furnishing or providing16
rooms or overnight camping facilities intended or designed for dwelling, lodging, or17
sleeping purposes to transient guests where such establishment consists of two or18
more guest rooms and does not encompass any hospital, convalescent or nursing19 HLS 14RS-317 ORIGINAL
HB NO. 255
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home or sanitarium, or any hotel-like facility operated by or in connection with a1
hospital or medical clinic providing rooms exclusively for patients and their families.2
(3) The person who exercises or is entitled to occupancy of the hotel room3
shall pay the hotel occupancy tax at the time the rent or fee for occupancy is paid.4
"Person" as used herein shall have the same definition as that contained in R.S.5
47:301(8).6
B. The governing authority of the city of Carencro shall impose the hotel7
occupancy tax by ordinance or resolution. The governing authority may adopt such8
ordinance or resolution only after a proposition authorizing the levy of the tax has9
been approved by a majority of the electors of the city voting at an election held for10
that purpose in accordance with the Louisiana Election Code. The governing11
authority may provide in the ordinance or resolution necessary and appropriate rules12
and regulations for the imposition, collection, and enforcement of the hotel13
occupancy tax.14
C. The governing authority may enter into a contract with any public entity15
authorized to collect sales or use taxes, under such terms and conditions as it may16
deem appropriate including payment of a reasonable collection fee for the collection17
of the hotel occupancy tax authorized by this Section. The hotel occupancy tax shall18
be in addition to all taxes levied upon the occupancy of hotel rooms located within19
the city.20
D. Except as provided in Subsection C of this Section, the governing21
authority of the city shall use the proceeds of the tax to fund the construction and22
maintenance of water and sewer infrastructure, economic development, and the23
promotion of tourism within the city.24 HLS 14RS-317 ORIGINAL
HB NO. 255
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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)]
Ortego HB No. 255
Abstract: Authorizes the city of Carenco, in Lafayette Parish, to levy and collect a hotel tax
at a rate not to exceed 4%, subject to voter approval.
Proposed law authorizes the governing authority of Carencro (Lafayette Parish), subject to
voter approval, to levy and collect a hotel occupancy tax. Provides that such tax shall not
exceed 4% of the rent or fee charged for such occupancy.
Proposed law requires that the tax be paid by the person who exercises or is entitled to
occupancy of the hotel room at the time the rent or fee for occupancy is paid. Authorizes
the governing authority to contract with any public entity authorized to collect sales or use
taxes for the collection of the hotel occupancy tax. Requires that the proceeds of the tax be
used to fund the construction and maintenance of water and sewer infrastructure, economic
development, and the promotion of tourism within the city.
(Adds R.S. 47:338.212)