HLS 14RS-21 ORIGINAL
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are additions.
Regular Session, 2014
HOUSE BILL NO. 581
BY REPRESENTATIVE HAVARD
TAX/HOTEL OCCUPANCY: Authorizes the governing authority of the city of Zachary
to levy a hotel occupancy tax
AN ACT1
To enact R.S. 47:338.212, relative to the city of Zachary; to authorize the governing2
authority of the city, subject to voter approval, to levy and collect a hotel occupancy3
tax; to provide for the use of the tax proceeds; and to provide for related 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 Zachary; hotel occupancy tax; authorization10
A.(1) In addition to any other tax levied and collected, the governing11
authority of the city of Zachary may levy and collect a tax upon the paid occupancy12
of hotel rooms located within the city. The hotel occupancy tax shall not exceed five13
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-21 ORIGINAL
HB NO. 581
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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 in this Paragraph shall have the same definition as that contained5
in R.S. 47:301(8).6
B. The governing authority of the city of Zachary shall impose the hotel7
occupancy tax by ordinance. The governing authority may adopt such ordinance8
only after a proposition authorizing the levy of the tax has been approved by a9
majority of the electors of the city voting at an election held for that purpose in10
accordance with the Louisiana Election Code. The governing authority may provide11
in the ordinance necessary and appropriate rules and regulations for the imposition,12
collection, and enforcement of the hotel occupancy tax.13
C. The governing authority may enter into a contract with any public entity14
authorized to collect sales or use taxes, under such terms and conditions as it may15
deem appropriate, including payment of a reasonable collection fee, for the16
collection of the hotel occupancy tax authorized by this Section. The hotel17
occupancy tax shall be in addition to all taxes levied upon the occupancy of hotel18
rooms located within the city.19
D. Except as provided in Subsection C of this Section, the governing20
authority of the city shall use the proceeds of the tax to fund infrastructure21
improvements for the Zachary Youth Park and to fund other recreational22
opportunities within the city of Zachary.23
Section 2. This Act shall become effective on July 1, 2014; if vetoed by the governor24
and subsequently approved by the legislature, this Act shall become effective on July 1,25
2014, or on the day following such approval by the legislature, whichever is later.26 HLS 14RS-21 ORIGINAL
HB NO. 581
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are additions.
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)]
Havard HB No. 581
Abstract: Authorizes the governing authority of the city of Zachary to levy and collect a
hotel tax at a rate not to exceed 5%, subject to voter approval.
Proposed law authorizes the governing authority of the city of Zachary, subject to voter
approval, to levy and collect a hotel occupancy tax. Provides that such tax shall not exceed
5% 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 infrastructure improvements for the Zachary Youth Park and other recreational
opportunities within the city of Zachary.
Effective July 1, 2014.
(Adds R.S. 47:338.212)