HLS 15RS-390 ENGROSSED
2015 Regular Session
HOUSE BILL NO. 147
BY REPRESENTATIVE MONTOUCET
TAX/HOTEL OCCUPANCY: Authorizes the town of Duson to levy a hotel occupancy tax
1 AN ACT
2To enact R.S. 47:338.215, relative to the town of Duson; to authorize the town to levy a
3 hotel occupancy tax; to provide for the use of tax revenues; and to provide for related
4 matters.
5 Notice of intention to introduce this Act has been published
6 as provided by Article III, Section 13 of the Constitution of
7 Louisiana.
8Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 47:338.215 is hereby enacted to read as follows:
10 ยง338.215. Town of Duson; hotel occupancy tax; authorization
11 A.(1) In addition to any other tax levied and collected, the governing
12 authority of Duson may levy and collect a tax upon the paid occupancy of hotel
13 rooms located within the town. The hotel occupancy tax shall not exceed four
14 percent of the rent or fee charged for such occupancy.
15 (2) The word "hotel" as used in this Section shall mean and include any
16 establishment, public or private, engaged in the business of furnishing or providing
17 rooms or overnight camping facilities intended or designed for dwelling, lodging, or
18 sleeping purposes to transient guests where such establishment consists of two or
19 more guest rooms and does not encompass any hospital, convalescent or nursing
20 home or sanitarium, or any hotel-like facility operated by or in connection with a
21 hospital or medical clinic providing rooms exclusively for patients and their families.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-390 ENGROSSED
HB NO. 147
1 (3) The person who exercises or is entitled to occupancy of the hotel room
2 shall pay the hotel occupancy tax at the time the rent or fee for occupancy is paid.
3 "Person" as used herein shall have the same definition as that contained in R.S.
4 47:301(8).
5 B. The governing authority of Duson shall impose the hotel occupancy tax
6 by ordinance or resolution. The governing authority may adopt such ordinance or
7 resolution only after a proposition authorizing the levy of the tax has been approved
8 by a majority of the electors of the town voting at an election held for that purpose
9 in accordance with the Louisiana Election Code. The governing authority may
10 provide in the ordinance or resolution necessary and appropriate rules and
11 regulations for the imposition, collection, and enforcement of the hotel occupancy
12 tax.
13 C. The governing authority may enter into a contract with any public entity
14 authorized to collect sales or use taxes, under such terms and conditions as it may
15 deem appropriate including payment of a reasonable collection fee for the collection
16 of the hotel occupancy tax authorized by this Section. The hotel occupancy tax shall
17 be in addition to all taxes levied upon the occupancy of hotel rooms located within
18 the town.
19 D. Except as provided in Subsection C of this Section, the governing
20 authority of the town shall use the proceeds of the tax to fund economic
21 development, the promotion of tourism, and related infrastructure within the town.
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 147 Engrossed 2015 Regular Session Montoucet
Abstract: Authorizes the town of Duson, in Acadia and Lafayette Parishes, to levy and
collect a hotel tax at a rate not to exceed 4%, subject to voter approval.
Proposed law authorizes the governing authority of Duson (Acadia and Lafayette Parishes),
subject to voter approval, to levy and collect a hotel occupancy tax. Provides that such tax
shall not exceed 4% of the rent or fee charged for such occupancy.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-390 ENGROSSED
HB NO. 147
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 economic development, the promotion of tourism, and related infrastructure
within the town.
(Adds R.S. 47:338.215)
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.