RÉSUMÉ DIGEST
ACT 310 (SB 83) 2017 Regular Session Barrow
Prior law provided that the maximum occupancy tax of hotel rooms, motel rooms, and
overnight camping facilities that Visit Baton Rouge may levy is four percent.
New law retains prior law and further authorizes Visit Baton Rouge to levy an additional two
percent occupancy tax upon the paid occupancy of hotel rooms located within East Baton
Rouge Parish, but not located within the municipalities of Baker, Central, or Zachary or the
area within the boundaries of the Baton Rouge North Economic Development District.
New law provides for an election before levy of the additional tax. Voter approval shall be
by a majority of the electors residing in that portion of East Baton Rouge Parish that is
affected.
New law provides that proceeds from the additional two percent shall be divided with 50%
of the proceeds shall be used to fund the Raising Cane's River Center and 50% percent of the
proceeds shall be used to fund Visit Baton Rouge.
Prior law provided for the governing authority of East Baton Rouge Parish to levy and collect
a two percent rent or fee charged for the occupancy of hotel rooms located within the
boundaries of the parish, with the exception of hotel rooms located in the municipalities of
Baker, Central, Zachary, and the area within the boundaries of Baton Rouge North Economic
Development District. Prior law further provided that the tax is imposed by ordinance
adopted by the governing authority.
New law repeals prior law.
Effective upon signature of the governor (June 16, 2017).
(Amends R.S. 33:4574.1.1(A)(6); repeals R.S. 47:338.217)