2016 Regular Session ENROLLED
SENATE BILL NO. 137
BY SENATOR BARROW
1 AN ACT
2 To amend and reenact R.S. 33:2740.67(B) and (C)(1)(j) and to enact R.S. 33:2740.67(G) and
3 R.S. 47:338.217, relative to Baton Rouge North Economic Development; to provide
4 relative to the boundaries and membership of the board; to provide for hotel
5 occupancy tax; and to provide for related matters.
6 Notice of intention to introduce this Act has been published.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 33:2740.67(B) and (C)(1)(j) are hereby amended and reenacted and
9 R.S. 33:2740.67(G) is hereby enacted to read as follows:
10 §2740.67. Baton Rouge North Economic Development District
11 * * *
12 B. Boundaries. The district shall include the area within the following
13 boundaries: beginning at the intersection of North 22nd Street and Florida
14 Boulevard, east along Florida Boulevard to its intersection with North Sherwood
15 Forest Drive, then north along North Sherwood Forest Drive to its intersection with
16 Greenwell Springs Road, then southwest along Greenwell Springs Road to its
17 intersection with Joor Road, then north along Joor Road to its intersection with
18 Mickens Road, then west along Mickens Road to its intersection with Hooper Road,
19 then west along Hooper Road to its intersection with Harding Boulevard, continuing
20 west along Harding Boulevard to its intersection with Veterans Memorial
21 Boulevard, then north along Veterans Memorial Boulevard to its intersection
22 with Rosenwald Road, then west along Rosenwald Road to its intersection with
23 Scenic Highway, then south along Scenic Highway to its intersection with Main
24 Street, then east along Main Street to its intersection with North 22nd Street, then
25 south along North 22nd Street to the point of beginning.
26 C. Governance. (1) In order to provide for the orderly planning, development,
ACT No. 528
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1 acquisition, construction, and effectuation of the services, improvements, and
2 facilities to be furnished by the district and to provide for the representation in the
3 affairs of the district of those persons and interests immediately concerned with and
4 affected by the purposes and development of the district, the district shall be
5 managed by a thirteen-member board of commissioners, referred to in this Section
6 as the "board". The board shall be comprised of members as follows:
7 * * *
8 (j) The branch manager of a bank One urban designer or community
9 developer located within the district to be selected by a subcommittee formed by the
10 board.
11 * * *
12 G. (1) The governing authority of East Baton Rouge Parish may levy and
13 collect a tax upon the paid occupancy of hotel rooms located within the
14 boundaries of the district. The tax shall be two percent of the rent or fee
15 charged for such occupancy. The tax shall be paid by the person who exercises,
16 or is entitled to, occupancy of the hotel room and shall be paid at the time the
17 rent or fee for occupancy is paid. The tax shall be imposed by ordinance
18 adopted by the governing authority of East Baton Rouge Parish, and the
19 ordinance may provide for necessary rules and regulations for imposition,
20 collection, and enforcement of the tax. Should the governing authority take
21 action as authorized in this Paragraph to collect the hotel occupancy tax, the
22 collection shall begin no earlier than September 1, 2016.
23 (2) The net proceeds of the tax after deduction of reasonable collection
24 expenses shall be made available to the district for any of the district's lawful
25 purposes and as provided by the ordinance dedicating the proceeds.
26 Section 2. R.S. 47:338.217 is hereby enacted to read as follows:
27 §338.217. Hotel occupancy tax in East Baton Rouge Parish
28 A. Notwithstanding any other provision of law, and in addition to any
29 other tax now or hereafter levied and collected, the governing authority of East
30 Baton Rouge Parish, is hereby authorized and empowered to levy and collect a
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1 tax upon the paid occupancy of hotel rooms located within East Baton Rouge
2 Parish, but not located within the municipalities of Baker, Central, or Zachary
3 or the area within the boundaries of the Baton Rouge North Economic
4 Development District, which are hereby excepted. The hotel occupancy tax shall
5 be two percent of the rent or fee charged for such occupancy. The hotel
6 occupancy tax shall be paid by the person who exercises or is entitled to
7 occupancy of the hotel room and shall be paid at the time the rent or fee for
8 occupancy is paid. "Person" as used herein shall have the same definition as
9 that contained in R.S. 47:301(8).
10 B. The governing authority shall impose the hotel occupancy tax by
11 ordinance adopted by the governing authority which may provide in the
12 ordinance or by resolution necessary and appropriate rules and regulations for
13 the imposition, collection, and enforcement of the hotel occupancy tax, including
14 but not limited to a provision that the initial collection of the tax shall begin on
15 the first of a month following the adoption of the ordinance levying the tax.
16 Should the governing authority take action as authorized in this Section to
17 collect the hotel occupancy tax, the collection shall begin no earlier than
18 September 1, 2016. The ordinance levying and imposing the hotel occupancy tax
19 may be approved by a favorable vote of a majority of the members of the
20 governing authority present and voting. The term "ordinance" means an
21 ordinance, act, or other appropriate legislative enactment of the governing
22 authority.
23 C. The governing authority shall have the right to contract with the state
24 of Louisiana for the collection of the hotel occupancy tax. The tax shall be in
25 addition to all other taxes presently being levied upon the occupancy of hotel
26 rooms in the parish.
27 D. Fifty percent of the net proceeds of the tax after deduction of
28 reasonable collection expenses shall be used to fund the Baton Rouge River
29 Center and fifty percent of the net proceeds of the tax after deduction of
30 reasonable collection expenses shall be used to fund Visit Baton Rouge.
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1 Section 3. This Act shall become effective upon signature by the governor or, if not
2 signed by the governor, upon expiration of the time for bills to become law without signature
3 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
4 vetoed by the governor and subsequently approved by the legislature, this Act shall become
5 effective on the day following such approval.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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