RÉSUMÉ DIGEST
ACT 53 (HB 147) 2015 Regular Session Montoucet
New 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.
New law requires that the person who exercises or is entitled to occupancy of the hotel room
pay the tax 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.
Effective August 1, 2015.
(Adds R.S. 47:338.215)