HLS 17RS-507 ORIGINAL
2017 Regular Session
HOUSE BILL NO. 16
BY REPRESENTATIVE MCFARLAND
TAX/HOTEL OCCUPANCY: Authorizes the governing authority of the town of Jonesboro
to levy and collect a hotel occupancy tax
1 AN ACT
2To enact R.S. 47:338.218, relative to the town of Jonesboro; to authorize the governing
3 authority of the town, subject to voter approval, to levy and collect a hotel occupancy
4 tax; to provide for the use of the tax proceeds; and to provide for related matters.
5 Notice of intention to introduce this Act has been published
6 as provided by Article III, Section 13 of the Constitution of
7 Louisiana.
8Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 47:338.218 is hereby enacted to read as follows:
10 ยง338.218. Town of Jonesboro; hotel occupancy tax; authorization
11 A.(1) In addition to any other tax levied and collected, the governing
12 authority of the town of Jonesboro may levy and collect a tax upon the paid
13 occupancy of hotel rooms located within the town. The hotel occupancy tax shall not
14 exceed three percent of the rent or fee charged for such occupancy.
15 (2) The word "hotel" as used in this Section shall mean and include any
16 establishment, public or private, engaged in the business of furnishing or providing
17 rooms or overnight camping facilities intended or designed for dwelling, lodging, or
18 sleeping purposes to transient guests where such establishment consists of two or
19 more guest rooms and does not encompass any hospital, convalescent or nursing
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 17RS-507 ORIGINAL
HB NO. 16
1 home or sanitarium, or any hotel-like facility operated by or in connection with a
2 hospital or medical clinic providing rooms exclusively for patients and their families.
3 (3) The person who exercises or is entitled to occupancy of the hotel room
4 shall pay the hotel occupancy tax at the time the rent or fee for occupancy is paid.
5 "Person" as used in this Paragraph shall have the same definition as that contained
6 in R.S. 47:301(8).
7 B. The governing authority of the town of Jonesboro shall impose the hotel
8 occupancy tax by ordinance. The governing authority may adopt such ordinance only
9 after a proposition authorizing the levy of the tax has been approved by a majority
10 of the electors of the town voting at an election held for that purpose in accordance
11 with the Louisiana Election Code. The governing authority may provide in the
12 ordinance necessary and appropriate rules and regulations for the imposition,
13 collection, and enforcement of the hotel occupancy tax.
14 C. The governing authority may enter into a contract with any public entity
15 authorized to collect sales or use taxes, under such terms and conditions as it may
16 deem appropriate, including payment of a reasonable collection fee, for the
17 collection of the hotel occupancy tax authorized by this Section. The hotel
18 occupancy tax shall be in addition to all taxes levied upon the occupancy of hotel
19 rooms located within the town.
20 D. Except as provided in Subsection C of this Section, the governing
21 authority of the town shall use the proceeds of the tax to fund recreation programs
22 within the town of Jonesboro.
23 Section 2. This Act shall become effective on July 1, 2017; if vetoed by the governor
24and subsequently approved by the legislature, this Act shall become effective on July 1,
252017, or on the day following such approval by the legislature, whichever is later.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 17RS-507 ORIGINAL
HB NO. 16
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 16 Original 2017 Regular Session McFarland
Abstract: Authorizes the governing authority of the town of Jonesboro to levy and collect
a hotel occupancy tax at a rate not to exceed 3%, subject to voter approval.
Proposed law authorizes the governing authority of the town of Jonesboro, subject to voter
approval, to levy and collect a hotel occupancy tax. Provides that such tax shall not exceed
3% of the rent or fee charged for such occupancy.
Proposed law authorizes the governing authority to contract with any public entity
authorized to collect sales or use taxes for the collection of the hotel occupancy tax. Requires
that the proceeds of the tax be used to fund recreation programs within the town of
Jonesboro.
Effective July 1, 2017.
(Adds R.S. 47:338.218)
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.