The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Michael Bell.
DIGEST
SB 11 Original 2015 Regular Session Long
Present law provides that the maximum occupancy tax of hotel rooms, motel rooms, and overnight
camping facilities that the Sabine Parish Tourism and Recreation Commission may levy is three
percent.
Proposed law retains present law and further authorizes the commission to levy an additional two
percent occupancy tax. Provides that the combined tax cannot exceed five percent.
Proposed law provides that the proceeds of the tax shall be used for recreational and tourism
marketing.
Effective August 1, 2015.
(Amends R.S. 33:4574.1.1(A)(23))