RDCSB169 2992 4015
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)]
SB 169 Engrossed 2015 Regular Session Martiny
Proposed law provides that a tourism organization, under authority of its articles or bylaws,
may levy a hotel assessment of up to 1.75% of the daily room charge upon its hotel members
in Jefferson Parish pursuant to present law for destination marketing, sales, public relations
and for other matters deemed by the tourism organization to benefit directly or indirectly
economic development, the traveler economy and tourism growth as shall be approved by
resolution of the board of directors of the tourism organization and ratified by a vote of the
assessed hotels in a referendum conducted in accordance with proposed law.
Proposed law provides that a hotel assessment proposed to be levied pursuant to proposed
law by a tourism organization: (1) shall be authorized by its board of directors or other
governing body by resolution that describes in general terms the hotel assessment to be
levied and includes a statement that the hotel assessment is to be levied pursuant to proposed
law and (2) shall be approved in a referendum of the assessed hotels as provided in proposed
law.
Proposed law provides that a hotel operator shall not be liable for payment of a hotel
assessment under proposed law for any time period in which it is not a member of the
tourism organization.
Proposed law provides that in addition to the right to resign from the tourism organization
as provided in the bylaws or other governing documents of the tourism organization, an
assessed hotel shall have the right to resign its membership in the tourism organization by
written notice given to the tourism organization within 30 days of the announcement of the
results of the referendum approving the hotel assessment and, for purposes of proposed law,
such resignation shall be effective as of the date of the referendum.
Proposed law provides that a hotel operator shall not be liable for payment of a hotel
assessment under proposed law during any time period in which it is not a member of the
tourism organization.
Proposed law provides that an assessed hotel shall place the hotel assessment as a mandatory
surcharge on the folio and in so doing shall comply with proposed law.
Proposed law provides that receipts from any hotel assessments levied pursuant to proposed
law are not part of gross receipts or gross revenue for any purpose, including the calculation
of hotel sales or occupancy taxes, or state income taxes, and are not part of income pursuant
to any lease or operator agreement.
Proposed law provides that payment of the assessment to the tourism organization shall not
be taken as a deduction from income for state income tax purposes.
Proposed law provides that any hotel assessment levied and passed through to a guest as a
surcharge in accordance with proposed law is an enforceable obligation of the guest as and
to the same extent as are daily room charges and other lawful surcharges.
Proposed law provides that procedures for collection of hotel assessments, interest charges
and penalties for delinquent remittance of hotel assessments to the tourism organization or
other matters incident to the hotel assessment shall be as provided by resolution or in the
bylaws of the tourism organization.
Proposed law provides that the state, the parish, and any and all of their agencies and
political subdivisions may, upon the request of a tourism organization, enter into a
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cooperative endeavor agreement with the tourism organization for the collection of hotel
assessments on behalf of the tourism organization.
Proposed law provides that rate schedules setting forth room charges and any surcharges as
required by proposed law for hotels shall be posted or disclosed in all hotels as required by
applicable local ordinances.
Proposed law provides that each operator of a hotel shall comply with applicable local
ordinances relating to furnishing a schedule of charges for the rental or use of hotel rooms
and shall include therein surcharges in effect for the following year, a schedule of binding
rates, applicable surcharges and length-of-stay requirements.
Proposed law provides that an operator of a hotel shall place line itemization of any hotel
assessment for which the operator is responsible on the guest folio as a charge to the guest
immediately after, or included in, the itemization of hotel tax and occupancy tax.
Proposed law provides that all hotel assessments to be passed through to guests as surcharges
shall be disclosed on all information or communication platforms of the hotel in the same
manner as are other surcharges and hotel and occupancy taxes as required by applicable laws
and regulations.
Proposed law provides that the provisions of proposed law shall not supersede or limit the
authority of a tourism organization to levy assessments on its members under the nonprofit
corporation law or other applicable law and apply only to assessments that are declared by
resolution of the board of directors or other governing body of the tourism organization to
be made under proposed law.
Proposed law provides that any hotel assessment to be levied pursuant to proposed law shall
be approved by a vote of the assessed hotels in a referendum conducted in accordance with
proposed law.
Proposed law provides that a referendum of all assessed hotels shall be called by the
president of the Greater New Orleans Hotel and Lodging Association, by written notice
mailed to all hotel operators identified by the tourism organization as its members in
accordance with such procedures as the tourism organization may establish in its discretion.
Proposed law provides that in any referendum, each assessed hotel shall have a number of
votes equal to the number of its hotel rooms as shown on its occupational license. In any
referendum, 2/3 of the votes cast shall be required to approve or ratify any hotel assessment.
Proposed law provides that the written notice of the referendum shall include a description
of any hotel assessment, including the effective date thereof, a ballot, and a statement of the
referendum period, which shall be not less than 30 days from the date of the mailing of the
notice and a ballot.
Effective August 1, 2015.
(Adds R.S. 21:301-308)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Municipal, Parochial
and Cultural Affairs to the engrossed bill:
1. Add provision that limits the assessment that a tourism organization may levy to
1.75% of the daily room charge.
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