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Rs 47:338.215 Town Of Duson; Hotel Occupancy Tax; Authorization

§338.215. Town of Duson; hotel occupancy tax; authorization

A.(1) In addition to any other tax levied and collected, the governing authority of

Duson may levy and collect a tax upon the paid occupancy of hotel rooms located within the

town. The hotel occupancy tax shall not exceed four percent of the rent or fee charged for

such occupancy.

(2) The word "hotel" as used in this Section shall mean and include any

establishment, public or private, engaged in the business of furnishing or providing rooms

or 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.

(3) The person who exercises or is entitled to occupancy of the hotel room shall pay

the hotel occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used

herein shall have the same definition as that contained in R.S. 47:301(8).

B. The governing authority of Duson shall impose the hotel occupancy tax by

ordinance or resolution. The governing authority may adopt such ordinance or resolution

only after a proposition authorizing the levy of the tax has been approved by a majority of

the electors of the town voting at an election held for that purpose in accordance with the

Louisiana Election Code. The governing authority may provide in the ordinance or

resolution necessary and appropriate rules and regulations for the imposition, collection, and

enforcement of the hotel occupancy tax.

C. The governing authority may enter into a contract with any public entity

authorized to collect sales or use taxes, under such terms and conditions as it may deem

appropriate including payment of a reasonable collection fee for the collection of the hotel

occupancy tax authorized by this Section. The hotel occupancy tax shall be in addition to

all taxes levied upon the occupancy of hotel rooms located within the town.

D. Except as provided in Subsection C of this Section, the governing authority of the

town shall use the proceeds of the tax to fund economic development, the promotion of

tourism, and related infrastructure within the town.

Acts 2015, No. 53, §1.

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Local Government
Louisiana
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John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

Keywords
tax
room
occupancy
hotel
governing
authority
town
rooms
collect
ordinance