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)