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)]
HB 48 Reengrossed 2025 Regular Session Glorioso
Abstract: Authorizes the governing authority of the city of Slidell to levy and collect a hotel
occupancy tax at a rate not to exceed 2%, subject to voter approval.
Proposed law authorizes the governing authority of the city of Slidell, subject to voter approval, to
levy and collect a hotel occupancy tax. Provides that such tax shall not exceed 2% of the rent or fee
charged for such 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 the proceeds of the tax be used to fund recreational
facilities in the city of Slidell or other tourism-related initiatives set forth in the tax proposition.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 47:338.265)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Municipal, Parochial and
Cultural Affairs to the original bill:
1. Reduce the maximum hotel occupancy tax rate from 5% to 2%.
2. Require that the proceeds of the tax be used to fund recreational facilities in the city of
Slidell or other tourism-related initiatives set forth in the tax proposition.
The House Floor Amendments to the engrossed bill:
1. Change the definition of the word "hotel" to have the same definition as provided in
present law (R.S. 47:301(6)).