SLS 16RS-833 ORIGINAL
2016 Regular Session
SENATE BILL NO. 378
BY SENATOR MARTINY
TAX/LOCAL. Provides relative to the hotel occupancy tax in Jefferson Parish. (8/1/16)
1 AN ACT
2 To amend and reenact R.S. 47:338.203(D), relative to hotel occupancy tax in Jefferson
3 Parish; to provide for the net proceeds of the tax after deduction; to provide for the
4 promotion that enhances visitation and tourism; and to provide for related matters.
5 Notice of intention to introduce this Act has been published.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:338.203(D) is hereby amended and reenacted to read as follows:
8 ยง338.203. Hotel occupancy tax in Jefferson Parish
9 * * *
10 D. The net proceeds of the tax after deduction of reasonable collection
11 expenses shall be used directed to the Jefferson Convention and Visitors Bureau,
12 Inc. to fund tourism promotion in Jefferson Parish and in the municipalities of
13 Jefferson Parish to fund programs and special events relating to tourism, in Jefferson
14 Parish by only a parish-designated body to the Jefferson Convention and Visitors
15 Bureau, Inc. and in the municipalities by a mayor-designated body whose sole
16 purpose is to promote and fund programs that enhance visitation and tourism, such
17 as the programs of the existing Jefferson Convention and Visitors Bureau, Inc and
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 378
SLS 16RS-833 ORIGINAL
1 the programs of the Kenner Convention and Visitors Bureau.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Michael Bell.
DIGEST
SB 378 Original 2016 Regular Session Martiny
Present law authorizes the Jefferson Parish Council to levy and collect a hotel occupancy tax
within the parish, in both unincorporated areas and incorporated municipalities.
Present law provides that the governing authority has the right to contract with the state of
Louisiana for the collection of the tax. Further provides that the tax is in addition to all other
taxes presently levied on the occupancy of hotel rooms in the parish.
Proposed law retains present law.
Present law provides that the net proceeds of the tax after deduction of reasonable collection
expenses shall be allocated to fund tourism promotion in Jefferson Parish and to fund
programs and special events relating to tourism on behalf of the parish by only a
parish-designated body with the sole purpose of promoting and enhancing tourism, such as
the Jefferson Convention and Visitors Bureau and the programs of the Kenner Convention
and Visitors Bureau.
Proposed law retains present law but limits the net proceeds of the tax (after deduction of
reasonable collection expenses) to be directed to the Jefferson Convention and Visitors
Bureau, Inc. to fund tourism promotion in Jefferson Parish and to fund programs and special
events relating to tourism on behalf of the parish with the sole purpose of promoting and
enhancing tourism, such as the programs of the Jefferson Convention and Visitors Bureau,
Inc.
Effective August 1, 2016.
(Amends R.S. 47:338.203(D))
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.