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 566 Original 2019 Regular Session Garofalo
Abstract: Authorizes the governing authority of St. Bernard Parish to levy and collect a hotel
occupancy tax at a rate not to exceed $3.00 per room per night.
Proposed law authorizes the governing authority of St. Bernard Parish, subject to voter approval, to
levy and collect a hotel occupancy tax. Provides that such tax shall not exceed $3.00 per room per
night.
Proposed law requires that the tax be paid by the person who exercises or is entitled to occupancy
of the hotel room 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 hotel occupancy tax. Requires that the proceeds of the tax be used to provide fire protection
services within the parish.
Effective July 1, 2019.
(Adds R.S. 47:338.220)