ENROLLED
ACT No. 53
2015 Regular Session
HOUSE BILL NO. 147
BY REPRESENTATIVE MONTOUCET
1 AN ACT
2 To 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.
8 Be 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. HB NO. 147 ENROLLED
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.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.