Louisiana 2016 2016 Regular Session

Louisiana Senate Bill SB137 Comm Sub / Analysis

                    RÉSUMÉ DIGEST
ACT 528 (SB 137) 2016 Regular Session	Barrow
Prior law provided for certain boundaries of the Baton Rouge North Economic Development
District. 
New law changes the boundaries of the Baton Rouge North Economic Development District
to expand the boundaries to include a more northwest portion of East Baton Rouge Parish.
Prior law provided for the board to consist of 13 members which includes a branch manager
of a bank located within the district to be selected by a subcommittee formed by the board.
New law retains prior law except changes one of the board members from a branch manager
of a bank located within the district to be selected by a subcommittee formed by the board
to one urban designer or community developer to be selected by a subcommittee formed by
the board.
New law provides for the governing authority of East Baton Rouge Parish to levy and collect
a two percent rent or fee charged for the occupancy of hotel rooms located within the
boundaries of the district. New law further provides that the tax is imposed by ordinance
adopted by the governing authority.
New law provides for the Baton Rouge North Economic Development District to use the
proceeds of the tax for any of the district's lawful purposes and as provided by the ordinance
dedicating the proceeds. Provides that collection shall not begin earlier than Sept. 1, 2016.
New law provides for a 2% hotel occupancy tax in East Baton Rouge Parish while exempting
the municipalities of Baker, Central, or Zachary and the areas within the Baton Rouge North
Economic Development District.
New law provides that the ordinance levying and imposing the hotel occupancy tax may be
approved by a favorable vote of a majority of the members of the governing authority and
that collection shall not begin earlier than Sept. 1, 2016.
New law provides that after deduction of reasonable collection expenses, 50% of the funds
shall be used to fund the Baton Rouge River Center and 50% to fund Visit Baton Rouge. 
Effective upon signature of the governor (June 17, 2016).
(Amends R.S. 33:2740.67(B) and (C)(1)(j); adds R.S. 33:2740.67(G) and R.S. 47:338.217)