2024 Regular Session ENROLLED
SENATE BILL NO. 398
BY SENATORS JENKINS, BASS AND SEABAUGH AND REPRESENTATIVES
BAMBURG, BAYHAM, FISHER, JACKSON, THOMPSON,
WALTERS AND YOUNG
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 A. For the purposes set forth in this Subsection or Paragraph (F)(3) of this
13 Section, a commission created pursuant to R.S. 33:4574(B) is authorized to levy and
14 collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight
15 camping facilities within the jurisdiction of the commission. Such tax shall not
16 exceed the following percentages of the rent or fee charged for such occupancy:
17 * * *
18 (24)(a) * * *
19 (b) Notwithstanding the provisions of Subparagraph (a) of this Paragraph, the
20 maximum rate shall be four and one-half percent until twenty-five years after June
21 30, 1999 2024.
22 * * *
23 Section 2. This Act shall become effective upon signature by the governor or, if not
24 signed by the governor, upon expiration of the time for bills to become law without signature
ACT No. 483
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 398 ENROLLED
1 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
2 vetoed by the governor and subsequently approved by the legislature, this Act shall become
3 effective on the day following such approval.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.