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. 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.