Louisiana 2024 2024 Regular Session

Louisiana Senate Bill SB398 Comm Sub / Analysis

                    RÉSUMÉ DIGEST
ACT 483 (SB 398) 2024 Regular Session	Jenkins
Existing law authorizes numerous tourist commissions around the state created as political
subdivisions to levy and collect a hotel occupancy tax to be used for the operation of the
commission and for attracting conventions and tourists.
Existing law authorizes the Shreveport-Bossier Convention and Tourist Bureau to levy a
hotel occupancy tax at the maximum rate of four and one-half percent.
New law retains existing law but extends the sunset of the maximum rate of four and one-
half percent of the hotel occupancy tax until 25 years, after June 30, 2024.
Effective June 3, 2024.
(Amends R.S. 33:4574.1.1(A)(24)(b))