Seabaugh HB No. 216
(KEYWORD, SUMMARY, AND DIGEST as amended by Senate committee
amendments)
TAX/HOTEL OCCUPANCY. Provides relative to the hotel occupancy tax that the
Shreveport-Bossier Convention and Tourist Bureau is authorized to levy.
DIGEST
HB 216 Reengrossed 2015 Regular Session Seabaugh
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 only once at a regular scheduled statewide election.
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. Requires the renewal also to be approved by the voters and that such
election be only once at a regular scheduled statewide election. 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))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Local and Municipal
Affairs to the reengrossed bill
1. Adds limitations on the election for the tax and for the tax renewal to be only
once and on a regular scheduled statewide election date.
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Prepared by Dawn Romero Watson.