The original instrument was prepared by Jerry J. Guillot. The following digest, which
does not constitute a part of the legislative instrument, was prepared by James
Benton.
DIGEST
SB 244 Engrossed 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 the direct payment of bills related to the
occupant's housing at the facility and the facility does not provide sleeping accommodations to the
general public.
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))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Clarifies that the employer is solely responsible for direct payment of bills related to
the employee's housing.
2. Adds requirement that the facility not provide accommodations to the general public.