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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2014 ENROLLED
SENATE BILL NO. 435
BY SENATOR PERRY
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
hospital, convalescent or nursing home or sanitarium, or any hotel-like facility18
operated by or in connection with a hospital or medical clinic providing rooms19
exclusively for patients and their families.20
(3) The person who exercises or is entitled to occupancy of the hotel21
room shall pay the hotel occupancy tax at the time the rent or fee for occupancy22
is paid. "Person" as used herein shall have the same definition as that contained23
in R.S. 47:301(8).24
B. The governing authority of the city of Scott shall impose the hotel25
occupancy tax by ordinance or resolution. The governing authority may adopt26 SB NO. 435 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
such ordinance or resolution only after a proposition authorizing the levy of the1
tax has been approved by a majority of the electors of the city voting at an2
election held for that purpose in accordance with the Louisiana Election Code.3
The governing authority may provide in the ordinance or resolution necessary4
and appropriate rules and regulations for the imposition, collection, and5
enforcement of the hotel occupancy tax.6
C. The governing authority may enter into a contract with any public7
entity authorized to collect sales or use taxes, under such terms and conditions8
as it may deem appropriate, including payment of a reasonable collection fee,9
for the collection of the hotel occupancy tax authorized by this Section. The10
hotel occupancy tax shall be in addition to all taxes levied upon the occupancy11
of hotel rooms located within the city.12
D. Except as provided in Subsection C of this Section, the governing13
authority of the city shall use the proceeds of the tax to fund the construction,14
maintenance, and operation of a 4-H facility, a multipurpose community center,15
or a park or for purposes of economic development, recreation, and tourism16
within the city.17
Section 2. This Act shall become effective upon signature by the governor or, if not18
signed by the governor, upon expiration of the time for bills to become law without signature19
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If20
vetoed by the governor and subsequently approved by the legislature, this Act shall become21
effective on the day following such approval.22
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: