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Rs 47:338.218 Town Of Jonesboro; Hotel Occupancy Tax; Authorization

§338.218. Town of Jonesboro; hotel occupancy tax; authorization

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

town of Jonesboro may levy and collect a tax upon the paid occupancy of hotel rooms

located within the town. The hotel occupancy tax shall not exceed three 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 in

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

B. The governing authority of the town of Jonesboro shall impose the hotel

occupancy tax by ordinance. The governing authority may adopt such ordinance 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 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 tourism-related activities and recreation

programs within the town of Jonesboro.

Acts 2017, No. 4, §1, eff. July 1, 2017.

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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
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room
occupancy
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