SLS 24RS-44 ORIGINAL
2024 Regular Session
SENATE BILL NO. 398
BY SENATORS JENKINS, BASS AND SEABAUGH
TAX/LOCAL. Provides for the hotel occupancy tax levied by the Shreveport-Bossier
Convention and Tourist Bureau. (gov sig)
1 AN ACT
2 To amend and reenact R.S. 33:4574.1.1(A)(24)(b), relative to the Shreveport-Bossier
3 Convention and Tourist Bureau; to provide relative to the hotel occupancy tax levied
4 by the Shreveport-Bossier Convention and Tourist Bureau; to provide for
5 continuation of the hotel occupancy tax; to provide for an effective date; and to
6 provide for related matters.
7 Notice of intention to introduce this Act has been published.
8 Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 33:4574.1.1(A)(24)(b) is hereby amended and reenacted to read as
10 follows:
11 ยง4574.1.1. Occupancy taxes levied by the commissions
12 * * *
13 (24)(a) * * *
14 (b) Notwithstanding the provisions of Subparagraph (a) of this Paragraph, the
15 maximum rate shall be four and one-half percent until twenty-five years after June
16 30, 1999 2024.
17 * * *
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 398
SLS 24RS-44 ORIGINAL
1 Section 2. This Act shall become effective upon signature by the governor or, if not
2 signed by the governor, upon expiration of the time for bills to become law without signature
3 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
4 vetoed by the governor and subsequently approved by the legislature, this Act shall become
5 effective on the day following such approval.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by James Benton.
DIGEST
SB 398 Original 2024 Regular Session Jenkins
Present law creates numerous tourist commissions around the state as political subdivisions.
Authorizes each commission to levy and collect a hotel occupancy tax to be used for the
operation of the commission and for attracting conventions and tourists.
Present law provides the Shreveport-Bossier Convention and Tourist Bureau with a
maximum rate of four and one-half percent until 25 years after June 30, 1999.
Proposed law retains present law but extends the sunset of the maximum rate of four and
one-half percent for an additional 25 years, from June 30, 1999 to June 30, 2049.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 33:4574.1.1(A)(24)(b))
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.