SLS 17RS-668 ORIGINAL
2017 Regular Session
SENATE BILL NO. 244
BY SENATOR CARTER
TAX/TAXATION. Provides relative to the definition of hotel for purposes of certain sales
and hotel occupancy taxes. (7/1/17)
1 AN ACT
2 To amend and reenact R.S. 33:4574.1(A)(1)(b) and 4574.1.1(C)(1) and to enact R.S.
3 47:301(6)(d), relative to certain state and local sales taxes; to exclude certain
4 facilities from the definition of hotel for purposes of sales taxes and hotel occupancy
5 taxes; and to provide for related matters.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 33:4574.1(A)(1)(b) and 4574.1.1(C)(1) are hereby amended and
8 reenacted to read as follows:
9 §4574.1. Taxes; occupancy; sales and use
10 A.(1) * * *
11 (b) The word "hotel" as used herein in this Section shall mean and include
12 any establishment, both public and private, engaged in the business of furnishing or
13 providing rooms and overnight camping facilities intended or designed for dwelling,
14 lodging, or sleeping purposes to transient guests where such establishment consists
15 of two or more guest rooms and does not encompass any hospital, convalescent or
16 nursing home or sanitarium, or any hotel-like facility operated by or in connection
17 with a hospital or medical clinic providing rooms exclusively for patients and their
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 244
SLS 17RS-668 ORIGINAL
1 families. The word "hotel" used herein in this Section shall not include camp and
2 retreat facilities owned and operated by nonprofit organizations exempt from federal
3 income tax under Section 501(a) of the Internal Revenue Code as an organization
4 described in Section 501(c)(3) of the Internal Revenue Code provided that the net
5 revenue derived from the organization's property is devoted wholly to the nonprofit
6 organization's purposes. The word "hotel" shall not include a facility that
7 provides sleeping accommodations to transient individuals if each occupant
8 permanently resides elsewhere and is housed at the facility solely as an incident
9 of employment and at the direction of his employer and each occupant's
10 employer is solely responsible for payment of bills related to the occupant's
11 housing at the facility.
12 * * *
13 §4574.1.1. Occupancy taxes levied by the commissions
14 * * *
15 C.(1) The word "hotel" as used in this Section shall mean and include any
16 establishment, either public or private, engaged in the business of furnishing or
17 providing rooms and overnight camping facilities intended or designed for dwelling,
18 lodging, or sleeping purposes to transient guests where such establishment consists
19 of two or more guest rooms and does not encompass any hospital, convalescent or
20 nursing home or sanitarium, or any hotel-like facility operated by or in connection
21 with a hospital or medical clinic providing rooms exclusively for patients and their
22 families. The word "hotel" shall not include a facility that provides sleeping
23 accommodations to transient individuals if each occupant permanently resides
24 elsewhere and is housed at the facility solely as an incident of employment and
25 at the direction of his employer and each occupant's employer is solely
26 responsible for payment of bills related to the occupant's housing at the facility.
27 * * *
28 Section 2. R.S. 47:301(6)(d) is hereby enacted to read as follows:
29 §301. Definitions
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 244
SLS 17RS-668 ORIGINAL
1 As used in this Chapter the following words, terms, and phrases have the
2 meanings ascribed to them in this Section, unless the context clearly indicates a
3 different meaning:
4 * * *
5 (6)
6 * * *
7 (d) For purposes of the sales and use taxes of all tax authorities in this
8 state, the term "hotel" shall not include a facility that provides sleeping
9 accommodations to transient individuals if each occupant permanently resides
10 elsewhere and is housed at the facility solely as an incident of employment and
11 at the direction of his employer and each occupant's employer is solely
12 responsible for payment of bills related to the occupant's housing at the facility.
13 * * *
14 Section 3. This Act shall become effective on July 1, 2017.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Jerry J. Guillot.
DIGEST
SB 244 Original 2017 Regular Session Carter
Present law defines the word "hotel" for purposes of state and local sales taxes and for
purposes of hotel occupancy taxes levied by or for local tourist commissions. Generally a
hotel is a facility that provides sleeping accommodations to transient guests. Present law
provides for exclusion of specified facilities from the definition.
Proposed law excludes from the definition of a hotel, a facility that provides sleeping
accommodations to transient individuals if each occupant permanently resides elsewhere and
is housed at the facility solely as an incident of employment and at the direction of his
employer and each occupant's employer is solely responsible for payment of bills related to
the occupant's housing at the facility.
Effective July 1, 2017.
(Amends R.S. 33:4574.1(A)(1)(b) and 4574.1.1(C)(1); adds R.S. 47:301(6)(d))
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.