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Regular Session, 2014
SENATE BILL NO. 435
BY SENATOR PERRY
MUNICIPALITIES. Authorizes the city of Scott to levy a hotel occupancy tax not to exceed
five percent of the rent or fee charged for such occupancy. (gov sig)
AN ACT1
To enact R.S. 47:338.212, relative to the city of Scott; to authorize the city to levy a hotel2
occupancy tax; to provide for the use of tax revenues; to provide for an effective3
date; and to provide for related matters.4
Notice of intention to introduce this Act has been published.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:338.212 is hereby enacted to read as follows:7
ยง338.212. City of Scott; hotel occupancy tax; authorization8
A.(1) In addition to any other tax levied and collected, the governing9
authority of the city of Scott may levy and collect a tax upon the paid occupancy10
of hotel rooms located within the city. The hotel occupancy tax shall not exceed11
five percent of the rent or fee charged for such occupancy.12
(2) The word "hotel" as used in this Section shall mean and include any13
establishment, public or private, engaged in the business of furnishing or14
providing rooms or overnight camping facilities intended or designed for15
dwelling, lodging, or sleeping purposes to transient guests where such16
establishment consists of two or more guest rooms and does not encompass any17 SB NO. 435
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hospital, convalescent or nursing home or sanitarium, or any hotel-like facility1
operated by or in connection with a hospital or medical clinic providing rooms2
exclusively for patients and their families.3
(3) The person who exercises or is entitled to occupancy of the hotel4
room shall pay the hotel occupancy tax at the time the rent or fee for occupancy5
is paid. "Person" as used herein shall have the same definition as that contained6
in R.S. 47:301(8).7
B. The governing authority of the city of Scott shall impose the hotel8
occupancy tax by ordinance or resolution. The governing authority may adopt9
such ordinance or resolution only after a proposition authorizing the levy of the10
tax has been approved by a majority of the electors of the city voting at an11
election held for that purpose in accordance with the Louisiana Election Code.12
The governing authority may provide in the ordinance or resolution necessary13
and appropriate rules and regulations for the imposition, collection, and14
enforcement of the hotel occupancy tax.15
C. The governing authority may enter into a contract with any public16
entity authorized to collect sales or use taxes, under such terms and conditions17
as it may deem appropriate, including payment of a reasonable collection fee,18
for the collection of the hotel occupancy tax authorized by this Section. The19
hotel occupancy tax shall be in addition to all taxes levied upon the occupancy20
of hotel rooms located within the city.21
D. Except as provided in Subsection C of this Section, the governing22
authority of the city shall use the proceeds of the tax to fund the construction,23
maintenance, and operation of a 4-H facility, a multipurpose community center,24
or a park or for purposes of economic development, recreation, and tourism25
within the city.26
Section 2. This Act shall become effective upon signature by the governor or, if not27
signed by the governor, upon expiration of the time for bills to become law without signature28
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If29 SB NO. 435
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vetoed by the governor and subsequently approved by the legislature, this Act shall become1
effective on the day following such approval.2
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Michael Bell.
DIGEST
Perry (SB 435)
Proposed law authorizes the governing authority of the city of Scott, subject to voter
approval, to levy and collect a hotel occupancy tax. Provides that such tax shall not exceed
five percent 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, maintenance, and operation of a 4-H facility, a multipurpose
community center, or a park or for the purposes of economic development, recreation, and
tourism.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:338.212)