2015 Regular Session ENROLLED
SENATE BILL NO. 11
BY SENATOR LONG
1 AN ACT
2 To amend and reenact R.S. 33:4574.1.1(A)(23), relative to the Sabine Parish Tourist and
3 Recreation Commission; to provide relative to occupancy taxes of hotel rooms, motel
4 rooms, and overnight camping facilities levied by the commission; to authorize the
5 commission to levy an additional occupancy tax of hotel rooms, motel rooms, and
6 overnight camping facilities, subject to the approval of voters in Sabine Parish; to
7 provide for the use of tax proceeds; and to provide for related matters.
8 Notice of intention to introduce this Act has been published.
9 Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 33:4574.1.1(A)(23) is hereby amended and reenacted to read as
11 follows:
12 ยง4574.1.1. Occupancy taxes levied by the commissions
13 A. For the purposes set forth in this Subsection or Paragraph (F)(3) of this
14 Section, a commission created pursuant to R.S. 33:4574(B) is authorized to levy and
15 collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight
16 camping facilities within the jurisdiction of the commission. Such tax shall not
17 exceed the following percentages of the rent or fee charged for such occupancy:
18 * * *
19 (23)(a) Sabine Parish Tourist and Recreation Commission, three percent.
20 (b) In addition to taxes authorized by Subparagraph (a) of this
21 Paragraph, the Sabine Parish Tourist and Recreation Commission may levy an
22 additional two percent tax if the levy of the additional tax is approved by a
23 majority of the electors of Sabine Parish who vote on a proposition authorizing
24 the levy of the tax. The tourist and recreation commission may call an election
25 for the purpose of submitting such a proposition to the voters. The proceeds of
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 11 ENROLLED
1 the tax authorized by this Subparagraph shall be used for recreational and
2 tourism marketing.
3 * * *
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.