Louisiana 2020 2020 Regular Session

Louisiana House Bill HB463 Comm Sub / Analysis

                    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 Original	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)