RÉSUMÉ DIGEST
ACT 274 (HB 355) 2023 Regular Session DeVillier
New law authorizes the governing authority of the city of Eunice, subject to voter approval,
to levy and collect a hotel occupancy tax. Provides that such tax shall not exceed 2% of the
rent or fee charged for such occupancy.
New 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 within the city.
Effective July 1, 2023.
(Adds R.S. 47:338.225)