2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:4574.1. Taxes; occupancy; sales and use

RS 33:4574.1 - Taxes; occupancy; sales and use
A.(1)(a)(i) In order to provide funds for the operation of the commission, the governing authority or authorities of the parish or parishes creating the commission are authorized and empowered to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the jurisdiction of the commission. Said tax shall not exceed two percent of the rent or fee charged for such occupancy.
(ii) The rates of occupancy tax authorized for the governing authorities of parishes by this Subsection, any other provision of this Section, R.S. 33:4574.7 or 4574.8, or any other local, special, or general law shall be reduced by one percent for each one percent rate of occupancy tax levied as provided for in R.S. 33:4574.1.1.
(iii) Except as provided in Subsection C of this Section, no new tax or tax increase shall be levied pursuant to the provisions of this Section or any local, special, or general law after January 1, 1995, unless approved by a majority of the electors of the parish or parishes voting thereon in an election held for that purpose.
(iv) The provisions of Items (A)(1)(a)(ii) and (iii) shall not apply in Orleans Parish.
(b) The word "hotel" as used herein shall mean and include any establishment, both public and private, engaged in the business of furnishing or providing rooms and overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of two or more guest rooms and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families. The word "hotel" used herein shall not include camp and retreat facilities owned and operated by nonprofit organizations exempt from federal income tax under Section 501(a) of the Internal Revenue Code as an organization described in Section 501(c)(3) of the Internal Revenue Code provided that the net revenue derived from the organization's property is devoted wholly to the nonprofit organization's purposes.
(c) The tax shall be paid by the person who exercises or is entitled to occupancy of the hotel room, and shall be paid at the time the rent or fee of occupancy is paid. The word "person" as used herein shall have the same definition as that contained in R.S. 47:301(8).
(d) Repealed by Acts 2005, 1st Ex. Sess., No. 60, §2, eff. Dec. 6, 2005.
(e) The governing authority or authorities shall impose the tax by ordinance, and shall have the right to provide in the ordinance necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the tax.
(f) However, on and after September 3, 1989, a parish governing authority, except in Orleans and Rapides Parishes, shall not levy the tax authorized by this Paragraph on any overnight camping facility which is the only overnight camping facility in that parish, and when the effect of such levy is to assess the tax against a single individual or business entity.
(2)(a) In order to provide funds for the operation of the commission, the governing authority or authorities of the parish or parishes creating the commission are authorized and empowered to levy and collect an additional sales and use tax not in excess of one percent within the parish.
(b) The sales and use tax so levied shall be imposed by ordinance of the parish governing authority and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of tangible personal property, and on sales of services in the parish, all as defined in R.S. 47:301 through R.S. 47:317. However, the ordinance imposing said tax shall be adopted by the parish governing authority only after the question of the imposition of the tax and the dedication of the proceeds thereof to the parish tourist commission shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the imposition and dedication of the tax.
(c) This tax shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through R.S. 47:317.
B. The proceeds of the taxes so levied, less a reasonable sum to be retained by the governing authority or authorities for a collection fee, shall be appropriated to the commission, and shall be used by the commission for the purposes of attracting conventions and tourists into the area of the jurisdiction of the commission, or as provided by the proposition dedicating the proceeds of the sales and use tax. The commission shall have authority to spend money for advertising, promotion, and publication of information.
C.(1) Notwithstanding the rate limitation in Subsection A of this Section, the governing authority of Terrebonne Parish is hereby authorized to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the jurisdiction of the Houma Area Convention and Visitors Bureau not to exceed three percent of the rent or fee charged for such occupancy.
(2) However, at such time as there is completed for use by the parish a general purpose exhibition and convention facility, the governing authority is authorized to increase such tax to a rate not to exceed four percent of the rent or fee charged for such occupancy. The additional one percent levied at the time of completion of the exhibition and convention facility shall be appropriated by the governing authority to the tourist commission for acquisition, operation, and maintenance of the exhibition and convention facility.
D. Notwithstanding the rate limitation in Subsection A of this Section, the governing authority of East Baton Rouge Parish is hereby authorized to levy and collect a tax upon the occupancy of hotel rooms as defined in Act 62 of the 1972 Regular Session of the Legislature within the city of Baton Rouge and the parish of East Baton Rouge not to exceed three percent of the rent or fee charged for such occupancy.
E. Notwithstanding the rate limitation in Subsection A of this Section, the governing authority of West Baton Rouge Parish is hereby authorized to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the jurisdiction of the West Baton Rouge Parish Tourist Commission not to exceed three percent of the rent or fee charged for such occupancy.
F. Notwithstanding the rate limitation in Subsection A of this Section, the governing authority of Vernon Parish is hereby authorized to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the jurisdiction of the Vernon Parish Tourist and Recreation Commission not to exceed three percent of the rent or fee charged for such occupancy.
G. Notwithstanding the rate limitation in Subsection A of this Section, the governing authority of Sabine Parish is hereby authorized to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the jurisdiction of the Sabine Parish Tourist Commission not to exceed three percent of the rent or fee charged for such occupancy.
H. Notwithstanding the rate limitation in Subsection A of this Section, the governing authority of St. Mary Parish is hereby authorized to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the boundaries of St. Mary Parish, not to exceed four percent of the rent or fee charged for such occupancy.
I. Notwithstanding the rate limitation in Subsection A of this Section, the governing authority of DeSoto Parish is hereby authorized to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the jurisdiction of the DeSoto Parish Tourism Commission not to exceed three percent of the rent or fee charged for such occupancy.
J. Notwithstanding the rate limitation in Subsection A of this Section, the governing authority of Natchitoches Parish is hereby authorized to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the jurisdiction of the Natchitoches Parish Tourism Commission not to exceed three percent of the rent or fee charged for such occupancy.
K. Notwithstanding the rate limitation in Subsection A of this Section, the governing authority of Calcasieu Parish is hereby authorized to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the jurisdiction of the Southwest Louisiana Convention and Visitors Bureau, not to exceed three percent of the rent or fee charged for such occupancy.
L. Notwithstanding the rate limitation in Subsection A of this Section, the governing authority of Lafourche Parish is hereby authorized to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the parish of Lafourche, not to exceed three percent of the rent or fee charges for such occupancy.
M. Notwithstanding the rate limitation in Subsection A of this Section, the governing authority of St. Tammany Parish is hereby authorized to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the jurisdiction of the St. Tammany Parish Tourist and Convention Commission not to exceed three percent of the rent or fee charged for such occupancy.
N. Notwithstanding the rate limitation in Subsection A of this Section, the governing authority of Allen Parish is hereby authorized to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the jurisdiction of the Allen Parish Tourism Commission not to exceed three percent of the rent or fee charged for such occupancy.
O. Notwithstanding the rate limitation in Subsection A of this Section, the governing authority of West Feliciana Parish is hereby authorized to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the jurisdiction of the West Feliciana Parish Tourism Commission not to exceed three percent of the rent or fee charged for such occupancy.
P. Notwithstanding the rate limitation in Subsection A of this Section, the governing authority of Webster Parish is hereby authorized to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the jurisdiction of the Webster Parish Convention and Visitors Bureau not to exceed three percent of the rent or fee charged for such occupancy. The tax herein authorized shall be levied and collected only after the question of its imposition has been submitted to and approved by a majority of the qualified voters of Webster Parish voting thereon in an election held for the purpose and conducted in accordance with the Louisiana Election Code.
Q.(1) Notwithstanding the rate limitation in Subsection A of this Section, the governing authority of Beauregard Parish is hereby authorized to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the jurisdiction of the Beauregard Parish Tourism Commission not to exceed four percent of the rent or fee charged for such occupancy.
(2) One-half of the revenues derived from the proceeds of the increase shall be used for the tourism center and the remaining one-half shall be used for the construction, operation, and maintenance of the Beauregard Parish Covered Arena.
R. Notwithstanding the rate limitation in Subsection A of this Section, the governing authority of Jefferson Davis Parish is hereby authorized to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the jurisdiction of the Jefferson Davis Parish Tourist Commission not to exceed four and a half percent of the rent or fee charged for such occupancy.
Added by Acts 1975, No. 19, §1; Acts 1987, No. 165, §1; Acts 1988, No. 24, §2; Acts 1988, No. 415, §1; Acts 1989, No. 243, §1; Acts 1990, No. 277, §1; Acts 1990, No. 756, §1; Acts 1990, No. 777, §§1 and 2, eff. July 24, 1990; Acts 1991, No. 130, §1; Acts 1991, No. 248, §1; Acts 1991, No. 954, §1, eff. July 24, 1991; Acts 1992, No. 78, §1; Acts 1992, No. 711, §1; Acts 1993, No. 96, §1; Acts 1993, No. 128, §1; Acts 1994, No. 19, §1; Acts 1995, No. 5, §1; Acts 1995, No. 47, §1, eff. June 8, 1995; Acts 1995, No. 61, §1; Acts 1998, No. 40, §2; Acts 1999, No. 225, §1, eff. June 11, 1999; Acts 2005, No. 377, §1, eff. June 30, 2005; Acts 2005, 1st Ex. Sess., No. 60, §2, eff. Dec. 6, 2005; Acts 2007, No. 121, §1, eff. June 25, 2007.
NOTE: See Acts 1991, No. 248, §2.
NOTE: See Acts 2005, 1st Ex. Sess., No. 60, §§3 and 4, relative to application of tax based on period of occupancy.