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 574 Original 2019 Regular Session Barras
Abstract: Authorizes the Iberia Parish Tourist Commission to levy an additional 5½% hotel
occupancy tax.
Present law authorizes the Iberia Parish Tourist Commission to levy a maximum hotel occupancy
tax of 4%.
Proposed law retains present law and authorizes the commission to levy an additional tax of 5½%.
Present law generally requires tourist commissions to use tax proceeds for the operation of the
commission and for the purpose of attracting conventions and tourists into the area and jurisdiction
of the commission. Provides exceptions.
Proposed law retains present law and provides an additional exception for the Iberia Parish Tourist
Commission. Provides that the proceeds of the tax may also be used for economic and industrial
development purposes that directly or indirectly benefit the growth of the traveler economy.
Present law provides that from the proceeds of the tax levied by the Iberia Parish Tourist
Commission pursuant to present law, 2% must be dedicated to the Iberia Industrial Development
Foundation.
Proposed law removes present law and instead provides that an amount equal to one-half of the
proceeds from the levy of the tax pursuant to present and proposed law shall be dedicated to the
Iberia Economic Development Authority to be used for economic and industrial development
purposes that directly or indirectly benefit the traveler economy and tourism growth.
Present law authorizes a parish tourist commission with geographic boundaries that are coterminous
with a parish that has a population of not less than 65,000 nor more than 80,000
persons to levy an occupancy tax of up to 5½% of the rent or fee for the room, subject to voter
approval. Requires the commission to retain a portion of the tax proceeds of the tax and further
requires the commission to transfer a portion to the parish economic development authority as
determined by an intergovernmental agreement. Proposed law repeals present law.
Effective July 1, 2019.
(Amends R.S. 33:4574.1.1(A)(13) and (I); Adds R.S. 33:4574.1.1(F)(3)(c); Repeals R.S. 47:338.264)