SB 406

2026 Regular Session  ENROLLED
  ACT No. 958
 SENATE BILL NO. 406
 BY SENATOR OWEN
1AN ACT
2 To enact R.S. 47:338.265, relative to the city of Slidell; to authorize the governing authority
3of the city, subject to voter approval, to levy and collect a hotel occupancy tax; to
4provide for the use of the tax proceeds; to provide for an effective date; and to
5provide for related matters.
6Notice of intention to introduce this Act has been published.
7 Be it enacted by the Legislature of Louisiana:
8Section 1. R.S. 47:338.265 is hereby enacted to read as follows:
9§338.265. City of Slidell; hotel occupancy tax; authorization
10A.(1) In addition to any other tax levied and collected, the governing
11authority of the city of Slidell may levy and collect a tax upon the paid
12occupancy of hotel rooms located within the city. The hotel occupancy tax shall
13not exceed two percent of the rent or fee charged for such occupancy.
14(2) The word "hotel" as used in this Section shall have the same
15definition as that contained in R.S. 47:301(6).
16(3) The person who exercises or is entitled to occupancy of the hotel room
17shall pay the hotel occupancy tax at the time the rent or fee for occupancy is
18paid. "Person" as used in this Paragraph shall have the same definition as that
19contained in R.S. 47:301(8).
20B. The governing authority shall impose the hotel occupancy tax by
21ordinance. However, the ordinance imposing the tax shall be adopted by the
22governing authority only after a proposition authorizing the levy of the tax has
23been approved by a majority of the electors of the city voting at an election held
24for that purpose in accordance with the Louisiana Election Code. The governing
25authority may provide in the ordinance necessary and appropriate rules and
26regulations for the imposition, collection, and enforcement of the hotel
27occupancy tax.
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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. 406  ENROLLED
1C. The governing authority may enter into a contract with any public
2entity authorized to collect sales or use taxes, under terms and conditions it
3considers appropriate, including payment of a reasonable collection fee for the
4collection of the hotel occupancy tax authorized by this Section. The hotel
5occupancy tax shall be in addition to all taxes levied upon the occupancy of hotel
6rooms located within the city.
7D. Except as provided in Subsection C of this Section, the governing
8authority of the city shall use the proceeds of the tax to fund the construction,
9operation, and maintenance of recreational facilities in the city or other
10tourism-related initiatives set forth in the proposition authorizing the levy of
11such tax.
12Section 2. This Act shall become effective upon signature by the governor or, if not
13 signed by the governor, upon expiration of the time for bills to become law without signature
14 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
15 vetoed by the governor and subsequently approved by the legislature, this Act shall become
16 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.