HASBSB225 BELLM 2880
SENATE SUMMARY OF HOUSE AMENDMENTS
SB 225 2023 Regular Session Pope
KEYWORD AND SUMMARY AS RETURNED TO THE SENATE
TAX/LOCAL. Authorizes the city of Denham Springs to levy a hotel occupancy tax.
(gov sig)
SUMMARY OF HOUSE AMENDMENTS TO THE SENATE BILL
1. Provides for a cap on the hotel occupancy tax.
2. Provide relative to the election date for the proposition approving the
ordinance that governs the occupancy tax.
3. Provides relative to the cap on the hotel occupancy tax.
4. Provides relative to the definition of "hotel".
5. Provide relative to the use of certain proceeds from the occupancy tax.
DIGEST OF THE SENATE BILL AS RETURNED TO THE SENATE
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)
______________________
JAMES BENTON
ATTORNEY