HLS 17RS-320 ENGROSSED
2017 Regular Session
HOUSE BILL NO. 76
BY REPRESENTATIVE HAVARD
TOURISM/COMMISSION: Increases the maximum hotel occupancy tax authorized to be
levied by the West Feliciana Parish Tourist Commission
1 AN ACT
2To amend and reenact R.S. 33:4574.1.1(A)(37), relative to hotel occupancy taxes in West
3 Feliciana Parish; to authorize the West Feliciana Parish Tourist Commission to levy
4 additional hotel occupancy taxes, subject to voter approval; to provide relative to the
5 hotel occupancy tax levied by West Feliciana Parish; and to provide for related
6 matters.
7 Notice of intention to introduce this Act has been published
8 as provided by Article III, Section 13 of the Constitution of
9 Louisiana.
10Be it enacted by the Legislature of Louisiana:
11 Section 1. R.S. 33:4574.1.1(A)(37) is hereby amended and reenacted to read as
12follows:
13 ยง4574.1.1. Occupancy taxes levied by the commissions
14 A. For the purposes set forth in this Subsection or Paragraph (F)(3) of this
15 Section, a commission created pursuant to R.S. 33:4574(B) is authorized to levy and
16 collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight
17 camping facilities within the jurisdiction of the commission. Such tax shall not
18 exceed the following percentages of the rent or fee charged for such occupancy:
19 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 17RS-320 ENGROSSED
HB NO. 76
1 (37)(a) West Feliciana Parish Tourist Commission, two percent.
2 (b) In addition to taxes authorized by Subparagraph (a) of this Paragraph, the
3 West Feliciana Parish Tourist Commission may levy an additional two percent tax
4 if the levy of the additional tax is approved by a majority of the electors of West
5 Feliciana Parish who vote on a proposition authorizing the levy of the tax. The
6 commission may call an election for the purpose of submitting such a proposition to
7 the voters.
8 (c) Notwithstanding any other provision of law to the contrary, the additional
9 tax authorized to be levied by the commission in Subparagraph (b) of this Paragraph
10 shall not affect the occupancy tax levied by the parish of West Feliciana on July 1,
11 2017, or any renewal of such tax.
12 * * *
13 Section 2. This Act shall become effective on July 1, 2017; if vetoed by the governor
14and subsequently approved by the legislature, this Act shall become effective on July 1,
152017, or on the day following such approval by the legislature, whichever is later.
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 76 Engrossed 2017 Regular Session Havard
Abstract: Increases the maximum rate of hotel occupancy tax that the West Feliciana
Parish Tourist Commission may levy from 2% to 4%; requires voter approval for the
levy of the additional tax.
Present law authorizes the governing authority of any parish to form and create a tourist
commission or by agreement with the governing authority of any other parish to combine
two or more parishes or parts thereof into a single tourist commission.
Proposed law retains present law.
Present law further provides that in order to provide funds for the operation of the
commission, the governing authority of the parish creating the commission may levy and
collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping
facilities within the jurisdiction of the commission. Provides that the tax shall not exceed 2%
of the rent or fee charged for such occupancy. Provides for exceptions, including West
Feliciana Parish which is authorized to levy a tax of up to 3%.
Proposed law retains present law.
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HB NO. 76
Present law also creates certain tourist commissions as political subdivisions of the state,
including the West Feliciana Parish Tourist Commission composed of all the territory in
West Feliciana Parish. Authorizes each commission created as a political subdivision to levy
and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping
facilities. Provides maximum rates for each commission and provides that for each 1%
levied by a commission, the amount levied by the parish governing authority shall be
reduced by 1%. Authorizes the West Feliciana Parish Tourist Commission to levy and
collect an occupancy tax not to exceed 2%.
Proposed law retains present law except increases the maximum rate of the occupancy tax
authorized to be levied by the West Feliciana Parish Tourist Commission from 2% to 4%.
Provides that the additional occupancy tax authorized to be levied by the commission is
subject to voter approval and shall not affect the occupancy tax levied by the governing
authority of West Feliciana Parish on the effective date of proposed law.
Effective July 1, 2017.
(Amends R.S. 33:4574.1.1(A)(37))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.