HLS 16RS-957 REENGROSSED
2016 Regular Session
HOUSE BILL NO. 722
BY REPRESENTATIVE MORENO
REVENUE DEPARTMENT: Provides relative to registration of certain online hotel
marketplaces with the Dept. of Revenue
1 AN ACT
2To enact R.S. 47:306.4, relative to online hotel sales; to provide for registration of certain
3 online hotel companies; to provide for collection of the tax imposed on online hotel
4 sales; to provide for definitions; to provide for effectiveness; and to provide for
5 related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:306.4 is hereby enacted to read as follows:
8 ยง306.4. Collection from online hotel companies
9 A. As used in this Section, the following terms have the meaning ascribed
10 to them in this Section:
11 (1) "Online hotel marketplace" means any person that provides a digital
12 platform for compensation through which a hotel, as defined in R.S. 47:301(6),
13 offers to furnish to a transient guest a sleeping room, cottage, or cabin.
14 (2) "Online hotel operator" means a hotel, as defined in R.S. 47:301(6), that
15 offers to furnish to a transient guest a sleeping room, cottage, or cabin through an
16 online hotel marketplace.
17 (3) "Online hotel sale" means a sale facilitated through an online hotel
18 marketplace in which there is an amount required to be paid by a transient guest as
19 a condition of occupancy of a residential location to an online hotel operator.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 16RS-957 REENGROSSED
HB NO. 722
1 B. The secretary of the Department of Revenue shall promulgate rules and
2 regulations in accordance with the Administrative Procedure Act to provide for
3 registration of online hotel marketplaces with the department.
4 C. The secretary shall allocate existing resources for the implementation of
5 this Section.
6 Section 2. The provisions of this Act shall become effective July 1, 2016.
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 722 Reengrossed 2016 Regular Session Moreno
Abstract: Requires the secretary of the Dept. of Revenue to promulgate rules and
regulations for registration by "online hotel marketplaces" with the Dept.
Present law provides procedures for collecting and remitting the state sales tax by dealers
to the secretary of the Dept. of Revenue (DOR). Proposed law retains present law.
Proposed law defines the following terms:
(1)"Online hotel marketplace" means any person that provides a digital platform for
hotels to furnish occupancy to a transient guest at a sleeping room, cottage, or cabin
in exchange for compensation.
(2)"Online hotel operator" means a hotel, as defined in present law, that furnishes
occupancy to a transient guest at a sleeping room, cottage, or cabin through an online
hotel marketplace.
(3)"Online hotel sale" means furnishing occupancy to a transient guest at a residential
location by an online hotel operator facilitated through an online hotel marketplace.
Proposed law requires the secretary of the DOR to promulgate rules and regulations in
accordance with the APA for registration of online hotel marketplaces with the DOR.
Proposed law requires registration required by proposed law to be implemented using
existing resources.
Effective July 1, 2016.
(Adds R.S. 47:306.4)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Change from permissive to mandatory an online hotel marketplace's obligation
to register with the Department of Revenue.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 16RS-957 REENGROSSED
HB NO. 722
2. For purposes of defining "online hotel marketplace" and "online hotel operator",
delete the qualification that the location for which a hotel is compensated for
furnishing be a residential location.
3. Make technical changes.
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Appropriations to the
engrossed bill:
1. Delete provisions of proposed law that would have required an online hotel
marketplace to register with the DOR for payment of taxes imposed on online
hotel sales.
2. Delete provisions of proposed law that would have required an online hotel
marketplace to remit all taxes collected on online hotel sales along with a report
of the amount of the tax collected from each taxing jurisdiction.
3. Delete provisions of proposed law that designated the secretary of the DOR as
an agent of local government for purposes of collecting local taxes collected by
an online hotel marketplace.
4. Require the secretary of the DOR to promulgate rules and regulations in
accordance with the APA for registration of online hotel marketplaces with the
DOR and require that existing resources of DOR be used for implementation of
proposed law.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.