DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 71 Original 2018 Regular Session Pugh
Abstract: Changes the dedication of a portion of the state sales tax on hotel rooms in Tangipahoa
Parish from the Tangipahoa Parish Tourist Commission Fund to the Tangipahoa Parish
Economic Development Fund.
Present law provides for the dedication of portions of the 3.97% state sales tax on the furnishing of
hotel rooms collected in Tangipahoa Parish. 2.97% is deposited into the Tangipahoa Parish Tourist
Commission Fund and 1% is deposited into the Tangipahoa Parish Economic Development Fund.
Proposed law decreases the deposit into the Tangipahoa Parish Tourist Commission Fund from
2.97% to 2% and increases the deposit into the Tangipahoa Parish Economic Development Fund
from 1.00% to 1.97%.
Effective on July 1, 2018.
(Amends R.S. 47:322.5(B) and 332.14)