2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:338.219. Hotel and motel occupancy tax in Calcasieu Parish

RS 47:338.219 - Hotel and motel occupancy tax in Calcasieu Parish
A.(1) Notwithstanding any other provision of law, and in addition to any other tax levied and collected or authorized to be levied, the governing authority of the Southwest Louisiana Convention and Visitors Bureau may levy and collect a tax upon the paid occupancy of any hotel and motel rooms located within the geographic boundaries of Calcasieu Parish, both unincorporated areas and incorporated municipalities. The hotel and motel occupancy tax shall be one percent of the rent or fee charged for the occupancy.
(2) The word "hotel" as used in this Section shall have the same definition as that contained in R.S. 33:4574.1.1(C)(1).
(3) The hotel occupancy tax shall be paid by the person who exercises or is entitled to occupancy of the hotel or motel room and shall be paid at the time the rent or fee for occupancy is paid. "Person" as used in this Section shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority shall impose the occupancy tax by ordinance adopted by the governing authority which shall have the right to provide in the ordinance or by resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the occupancy tax, including but not limited to a provision that the initial collection of the tax shall begin on the first of a month following the adoption of the ordinance levying the tax. Should the governing authority take action as authorized in this Section to collect the hotel and motel occupancy tax, the collection shall begin no earlier than August 1, 2018. The ordinance levying and imposing the occupancy tax shall be approved by a favorable vote of a majority of the members of the governing authority present and voting. The term "ordinance" means an ordinance, act, or other appropriate legislative enactment of the governing authority.
C. The governing authority may collect the tax or may contract with the state or with any public entity authorized to collect sales and use taxes, under terms and conditions as it may deem appropriate.
D.(1) The net proceeds of the tax, after deduction of not more than five percent of the collections dedicated to the Southwest Louisiana Convention and Visitors Bureau Project Enhancement Grant Program, shall be disbursed as provided in Paragraph (2) of this Subsection.
(2) After the Southwest Louisiana Convention and Visitors Bureau and the governing authority or authorities of the parish or municipalities within its territories in which a hotel or motel is located have entered into a cooperative endeavor agreement, the bureau shall disburse the proceeds, as determined in Paragraph (1) of this Subsection, to the appropriate local governmental subdivision based upon the tax revenue collected from the hotels and motels located within the applicable jurisdiction. The agreement shall specify that the parties agree to use the proceeds for promoting and funding programs that enhance visitation, tourism, and economic development, and for infrastructure improvements.
Acts 2018, No. 608, §1, eff. May 30, 2018.