RDCSB225 416 3727
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)]
SB 225 Engrossed 2023 Regular Session Pope
Proposed law authorizes the governing authority of the city of Denham Springs, subject to
voter approval, to levy and collect a hotel occupancy tax. Requires that any election
regarding the levy of the tax be held on a date that corresponds with an election date
provided by R.S. 18:402(A)(1) or (B)(1) regarding gubernatorial or congressional primary
elections. Prohibits the levy of the tax from exceeding 6.75% of the rent or fee charged for
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 50% of the proceeds of the
tax be used to fund salaries and benefits for employees of the city's fire department and 50%
be used to fund salaries and benefits for employees of the city's police department.
Proposed law provides that any expenditures made pursuant to proposed law shall be used
in excess of the normal expenditures that the city already provides for in its budget.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:338.225)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Local and Municipal
Affairs to the original bill
1. Separates expenditures made as a result of proposed law from those that the
city already provides.
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Municipal, Parochial
and Cultural Affairs to the engrossed bill:
1. Require that any election regarding the levy of the tax be held on a date that
corresponds with an election date provided by present law (R.S. 18:402(A)(1) or
(B)(1)) regarding gubernatorial or congressional primary elections.
The Committee Amendments Proposed by House Committee on Ways and Means to the
engrossed bill:
1. Change the rate of the tax to be levied on occupancy from 6.75% of the rent or
fee charged for occupancy to not to exceed 6.75% of the rent or fee charged for
occupancy.
2. Change the definition of "hotel" in proposed law to be the same as how the term
is defined in present law (R.S. 47:301(6)) and delete the definition in proposed
law of "short-term rentals".
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3. Add the purpose of dedicating the proceeds of the tax to fund salaries and
benefits for employees of the fire department and the police department is to
promote visitation and tourism within the city of Denham Springs by enhancing
public safety.
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