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 43 Engrossed 2019 Regular Session Jimmy Harris
Abstract: Authorizes the governing authority of the city of New Orleans to levy and collect an
occupancy tax on short term rentals of overnight lodging at a rate not to exceed 6.75%,
subject to voter approval.
Proposed law authorizes the governing authority of the city of New Orleans, subject to voter
approval, to levy and collect an occupancy tax on short term rentals. Provides that such tax shall not
exceed 6.75% of the rent or fee charged for such occupancy.
Proposed law defines short term rental to mean rental of all or a portion of a residential dwelling for
lodging purposes for a period of less than 30 days.
Proposed law requires that the tax be paid by the person who exercises or is entitled to occupancy
of the short term rental at the time the rent or fee for occupancy is paid. Authorizes the governing
authority to contract with any public entity authorized to collect sales or use taxes for the collection
of the short term rental tax. Requires that an amount equal to 25% of the tax proceeds be allocated,
pursuant to a cooperative endeavor agreement, to New Orleans and Company to market tourism and
an amount equal to 75% of the tax proceeds be dedicated to the infrastructure fund of the city.
Effective July 1, 2019.
(Adds R.S. 47:338.220)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Municipal, Parochial and
Cultural Affairs to the original bill:
1. Require that an amount equal to 25% of the tax proceeds be allocated to New Orleans
and Company to market tourism.