Louisiana 2019 Regular Session

Louisiana House Bill HB610

Introduced
4/17/19  
Introduced
4/17/19  
Refer
4/22/19  
Refer
4/22/19  
Report Pass
5/1/19  

Caption

Dedicates certain sales and use taxes. (EG -$6,900,000 GF RV See Note)

Impact

If enacted, HB 610 would significantly impact state tax revenue distribution, particularly augmenting the financial resources available to local governments for tourism-related initiatives. This shift in fund allocation aims to foster economic growth within the specific parishes by enabling them to use the dedicated taxes for local projects, enhancing community amenities, and potentially improving public services. The new funding structure could also help stimulate local economies reliant on tourism, making the parishes more competitive in attracting visitors.

Summary

House Bill 610 proposes a dedicated allocation of 0.45% of the state sales and use tax collected specifically from hotel rooms to various parishes and cities where the tax was collected. This initiative seeks to enhance local government funding and is believed to directly support tourism and community improvement in the designated areas. The bill identifies multiple parishes, including but not limited to Acadia, Allen, and Orleans, as beneficiaries of these funds, allowing them to utilize the revenues for economic development and related activities.

Sentiment

The sentiment surrounding HB 610 appears to be generally positive, especially among local government officials and stakeholders within the tourism sector. Supporters argue that the bill addresses a significant need for enhanced funding mechanisms that empower local communities to invest in their growth and development. However, some concerns may be expressed regarding the ramifications of such a dedicated funding stream on statewide fiscal balances and whether it may set a precedent for other funding requests in the future.

Contention

Notable points of contention include potential challenges in the equitable distribution of funds among the parishes, as well as concerns over the dependency of local governments on state-collected taxes. Critics may argue that such measures could lead to disparities in funding availability and efficacy. Furthermore, the shift in tax revenue dynamics could provoke discussions about the sustainability of relying on hotel taxes and the broader implications for local tax revenue diversification.

Companion Bills

No companion bills found.

Previously Filed As

LA HB224

Dedicates state sales and use taxes levied on hotel rooms in residences in Orleans Parish into the New Orleans Quality of Life Fund (EN DECREASE GF RV See Note)

LA HB613

Repeals the dedications of state sales and use taxes on hotel rooms into special treasury funds

LA HB514

Provides for the dedication of certain vehicle sales and use taxes (EN -$296,000,000 GF RV See Note)

LA HB591

Dedicates the avails of state sales and use taxes on purchases of motor vehicles to the Construction Subfund in the Transportation Trust Fund (OR -$456,000,000 GF RV See Note)

LA HB12

Dedicates the proceeds of the state sales tax collected on hotel rooms in Grant Parish to the Grant Parish Economic Development Fund (EN -$5,000 GF RV See Note)

LA HB176

Dedicates the proceeds of the state sales tax collected on hotel occupancy tax in Grant Parish to the Grant Parish Economic Development Fund (OR -$5,000 GF RV See Note)

LA HB578

Provides with respect to state and local sales and use taxes and exemptions to those taxes (EN DECREASE GF RV See Note)

LA HB507

Levies a 7% tax on the gross sales of therapeutic marijuana and dedicates the avails into the Community and Family Support System Fund (RE1 INCREASE SD RV See Note)

LA SB226

Eliminates certain statutory dedications and eliminates certain dedications of certain funds. (7/1/17) (OR +$839,887,403 GF RV See Note)

LA HB599

Reduces the rate of the .45% state sales and use tax levy over a certain period of time (RE -$392,000,000 GF RV See Note)

Similar Bills

LA SB549

Provides for appropriations from the St. Martin Parish Enterprise Fund to be made to the St. Martin Parish government for tourism and economic development. (gov sig) (EN NO IMPACT SD RV See Note)

LA HB822

Provides for the transfer and deposit of monies among state funds

LA HB477

Provides for the transfer and deposit of monies among state funds (EN -$108,221,149 GF RV See Note)

LA HB130

Changes distribution of the Ascension Parish Visitor Enterprise Fund (EN NO IMPACT LF RV See Note)

WV SB546

Expanding uses of fees paid by students at higher education institutions

LA HB717

Dedicates a portion of the state tax on riverboats collected in boats in Bossier and Caddo parishes to the Shreveport-Bossier Sports Commission and the Independence Bowl (OR DECREASE GF RV See Note)

LA HB326

Authorizes the city of Youngsville to levy a hotel occupancy tax (EN +$172,500 LF RV See Note)

LA HB193

Merges certain funds within the Department of Agriculture and Forestry (EN SEE FISC NOTE SD RV See Note)