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 216 Original 2015 Regular Session Seabaugh
Abstract: Provides relative to hotel occupancy taxes levied by the Shreveport-Bossier Convention
and Tourist Bureau.
Present law provides that the maximum hotel occupancy tax that the Shreveport-Bossier Convention
and Tourist Bureau may levy is 4.5%.
Present law (Act No. 674 of the 2014 R.S.) authorized the bureau to levy an additional tax that was
subject to voter approval at an election to be held on Nov. 4, 2014. The voters did not approve the
tax at that election, so present law does not currently authorize this additional tax. Proposed law
amends the provisions of present law as contained in Act No. 674 as follows:
Present law authorized an additional hotel occupancy tax of 2%. Proposed law authorizes
an additional tax of 1.5%. Proposed law reduces the amount of tax proceeds dedicated to the
Independence Bowl Foundation and the Ark-La-Tex Regional Air Service Alliance to one-
half of one cent each. Retains dedication of one-half of one cent to the Shreveport-Bossier
Sports Commission.
Present law required the election to be held on a specific date. Proposed law authorizes the
election to be held at any election scheduled to be held in Bossier and Caddo Parishes.
Present law provided for termination of the authority to levy the additional tax on June 30,
2039. Proposed law provides for termination on June 30 of the twelfth calendar year after
approval of the tax by the voters but authorizes renewal of such authority. Provides that the
term of renewal shall be as provided in the proposition authorizing such renewal, not to
exceed 12 years.
Present law provides that if any entity that receives tax proceeds from the levy of the additional tax
ceases to exist, the bureau's authority to levy a tax to support the entity shall terminate and any
proceeds that have not been distributed to the entity shall be distributed equally to the remaining
entities. Proposed law changes present law such that, if any entity that receives tax proceeds from
the levy of the additional tax ceases to exist, the bureau shall continue to levy the tax, and the
proceeds shall be distributed equally to the other entities.
Effective July 1, 2015.
(Amends R.S. 33:4574.1.1(A)(24)(c) and (d))