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))