SLS 17RS-668 ENGROSSED
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 ENGROSSED
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 the direct payment of bills related to the
11 occupant's housing at the facility and the facility does not provide sleeping
12 accommodations to the general public.
13 * * *
14 §4574.1.1. Occupancy taxes levied by the commissions
15 * * *
16 C.(1) The word "hotel" as used in this Section shall mean and include any
17 establishment, either public or private, engaged in the business of furnishing or
18 providing rooms and overnight camping facilities intended or designed for dwelling,
19 lodging, or sleeping purposes to transient guests where such establishment consists
20 of two or more guest rooms and does not encompass any hospital, convalescent or
21 nursing home or sanitarium, or any hotel-like facility operated by or in connection
22 with a hospital or medical clinic providing rooms exclusively for patients and their
23 families. The word "hotel" shall not include a facility that provides sleeping
24 accommodations to transient individuals if each occupant permanently resides
25 elsewhere and is housed at the facility solely as an incident of employment and
26 at the direction of his employer and each occupant's employer is solely
27 responsible for the direct payment of bills related to the occupant's housing at
28 the facility and the facility does not provide sleeping accommodations to the
29 general public.
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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 ENGROSSED
1 * * *
2 Section 2. R.S. 47:301(6)(d) is hereby enacted to read as follows:
3 §301. Definitions
4 As used in this Chapter the following words, terms, and phrases have the
5 meanings ascribed to them in this Section, unless the context clearly indicates a
6 different meaning:
7 * * *
8 (6)
9 * * *
10 (d) For purposes of the sales and use taxes of all tax authorities in this
11 state, the term "hotel" shall not include a facility that provides sleeping
12 accommodations to transient individuals if each occupant permanently resides
13 elsewhere and is housed at the facility solely as an incident of employment and
14 at the direction of his employer and each occupant's employer is solely
15 responsible for the direct payment of bills related to the occupant's housing at
16 the facility and the facility does not provide sleeping accommodations to the
17 general public.
18 * * *
19 Section 3. This Act shall become effective on July 1, 2017.
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.
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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 ENGROSSED
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.
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.