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)]
HB 146 Engrossed 2015 Regular Session Honore
Abstract: Authorizes the governing authority of the city of Baker 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 Baker, 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 parks and
recreation programs within the city of Baker.
Effective July 1, 2015.
(Adds R.S. 47:338.215)