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 354 Original 2023 Regular Session Brown
Abstract: Authorizes the city of Plaquemine to levy and collect a tax on the occupancy of hotel
rooms at a rate of 5%, subject to voter approval.
Proposed law authorizes the governing authority of the city of Plaquemine, subject to voter approval,
to levy and collect a tax on the occupancy of hotel rooms. Provides that the tax shall be 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 fund fire protection
services in the city.
Effective July 1, 2023.
(Adds R.S. 47:338.225)