HLS 20RS-414 ENGROSSED
2020 Regular Session
HOUSE BILL NO. 463
BY REPRESENTATIVE STEFANSKI
TAX/HOTEL OCCUPANCY: Authorizes the governing authority of the city of Crowley
to levy a hotel occupancy tax
1 AN ACT
2To enact R.S. 47:338.222, relative to the city of Crowley; to authorize the governing
3 authority of the city, subject to voter approval, to levy and collect a hotel occupancy
4 tax; to provide for the use of the tax proceeds; and to provide for related matters.
5 Notice of intention to introduce this Act has been published
6 as provided by Article III, Section 13 of the Constitution of
7 Louisiana.
8Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 47:338.222 is hereby enacted to read as follows:
10 ยง338.222. City of Crowley; hotel occupancy tax; authorization
11 A.(1) In addition to any other tax levied and collected, the governing
12 authority of the city of Crowley may levy and collect a tax upon the paid occupancy
13 of hotel rooms located within the city. The hotel occupancy tax shall not exceed five
14 percent of the rent or fee charged for such occupancy.
15 (2) The word "hotel" as used in this Section shall mean and include any
16 establishment, public or private, engaged in the business of furnishing or providing
17 rooms or overnight camping facilities intended or designed for dwelling, lodging, or
18 sleeping purposes to transient guests where such establishment consists of two or
19 more guest rooms and does not encompass any hospital, convalescent or nursing
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HB NO. 463
1 home, sanitarium, or any hotel-like facility operated by or in connection with a
2 hospital or medical clinic providing rooms exclusively for patients and their families.
3 (3) The person who exercises or is entitled to occupancy of the hotel room
4 shall pay the hotel occupancy tax at the time the rent or fee for occupancy is paid.
5 "Person" as used in this Paragraph shall have the same definition as that contained
6 in R.S. 47:301(8).
7 B. The governing authority of the city of Crowley shall impose the hotel
8 occupancy tax by ordinance. The governing authority may adopt such ordinance
9 only after a proposition authorizing the levy of the tax has been approved by a
10 majority of the electors of the city voting at an election held for that purpose in
11 accordance with the Louisiana Election Code. The governing authority may provide
12 in the ordinance necessary and appropriate rules and regulations for the imposition,
13 collection, and enforcement of the hotel occupancy tax.
14 C. The governing authority may enter into a contract with any public entity
15 authorized to collect sales or use taxes, under terms and conditions it deems
16 appropriate including payment of a reasonable collection fee, for the collection of the
17 hotel occupancy tax authorized by this Section. The hotel occupancy tax shall be in
18 addition to all taxes levied upon the occupancy of hotel rooms located within the
19 city.
20 D. Except as provided in Subsection C of this Section, the governing
21 authority of the city shall use the proceeds of the tax to promote tourism, recreation,
22 and culture; to promote economic development; and to finance the construction,
23 maintenance, and operation of a convention and conference center and related
24 infrastructure, including the acquisition of property therefor.
25 Section 2. This Act shall become effective on July 1, 2020; if vetoed by the governor
26and subsequently approved by the legislature, this Act shall become effective on July 1,
272020, or on the day following such approval by the legislature, whichever is later.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 20RS-414 ENGROSSED
HB NO. 463
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 463 Engrossed 2020 Regular Session Stefanski
Abstract: Authorizes the governing authority of the city of Crowley to levy and collect a
hotel occupancy tax at a rate not to exceed 5%, subject to voter approval.
Proposed law authorizes the governing authority of the city of Crowley, subject to voter
approval, to levy and collect a hotel occupancy tax. Provides that such tax shall not exceed
5% of the rent or fee charged for such occupancy.
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 promote tourism, recreation, and culture, to promote economic development, and to
finance the construction, maintenance, and operation of a convention and conference center
and related infrastructure including the acquisition of property therefor.
Effective July 1, 2020.
(Adds R.S. 47:338.222)
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.