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.
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))