HLS 19RS-302 ORIGINAL
2019 Regular Session
HOUSE BILL NO. 574
BY REPRESENTATIVE BARRAS
TOURISM/COMMISSION: Authorizes the Iberia Parish Tourist Commission to levy an
additional hotel occupancy tax
1 AN ACT
2To amend and reenact R.S. 33:4574.1.1(A)(13) and (I), to enact R.S. 33:4574.1.1(F)(3)(c),
3 and to repeal R.S. 47:338.264, relative to the Iberia Parish Tourist Commission; to
4 authorize the commission to levy an additional hotel occupancy tax; to provide for
5 the use of tax proceeds; and to provide for related matters.
6 Notice of intention to introduce this Act has been published
7 as provided by Article III, Section 13 of the Constitution of
8 Louisiana.
9Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 33:4574.1.1(A)(13) and (I) are hereby amended and reenacted and
11R.S. 33:4574.1.1(F)(3)(c) is hereby enacted to read as follows:
12 §4574.1.1. Occupancy taxes levied by the commissions
13 A. For the purposes set forth in this Subsection or Paragraph (F)(3) of this
14 Section, a commission created pursuant to R.S. 33:4574(B) is authorized to levy and
15 collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight
16 camping facilities within the jurisdiction of the commission. Such tax shall not
17 exceed the following percentages of the rent or fee charged for such occupancy:
18 * * *
19 (13)(a) Iberia Parish Tourist Commission, four percent.
Page 1 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-302 ORIGINAL
HB NO. 574
1 (b) In addition to the taxes authorized by Subparagraph (a) of this Paragraph,
2 the Iberia Parish Tourist Commission may levy and collect an additional tax upon
3 the occupancy of hotel rooms, motel rooms, and overnight camping facilities located
4 within the jurisdiction of the commission. Such tax shall not exceed five and one-
5 half percent of the rent or fee charged for such occupancy.
6 * * *
7 F.
8 * * *
9 (3)
10 * * *
11 (c) In Iberia Parish, the proceeds of the tax may also be used for economic
12 and industrial development purposes that directly or indirectly benefit the growth of
13 the traveler economy.
14 * * *
15 I. From the tax levied by the Iberia Parish Tourist Commission pursuant to
16 the provisions of this Section, an amount equal to the proceeds of a two percent hotel
17 occupancy tax shall be dedicated to the Iberia Industrial Development Foundation
18 one-half of the proceeds of the tax shall be dedicated to the Iberia Economic
19 Development Authority to be used for economic and industrial development
20 purposes that directly or indirectly benefit the traveler economy and tourism growth.
21 * * *
22 Section 2. R.S. 47:338.264 is hereby repealed in its entirety.
23 Section 3. This Act shall become effective on July 1, 2019; if vetoed by the governor
24and subsequently approved by the legislature, this Act shall become effective on July 1,
252019, or on the day following such approval by the legislature, whichever is later.
Page 2 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-302 ORIGINAL
HB NO. 574
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)
Page 3 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.