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
occupancy 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)