RÉSUMÉ DIGEST
ACT 169 (HB 43) 2019 Regular Session Jimmy Harris
New 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 not to exceed 6.75% of
the rent or fee charged for such occupancy. 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.
New 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 &
Company to promote 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)