§4574.11. Southwest Louisiana Convention and Visitors Bureau; complimentary hotel room tax

A. In addition to any other tax which it is authorized to levy, the governing authority of Southwest Louisiana Convention and Visitors Bureau may levy and collect a tax on complimentary hotel rooms within its jurisdiction in accordance with the provisions of this Section.

B.(1) The governing authority of the bureau shall levy the tax by ordinance or resolution and may provide in the ordinance or resolution for necessary and appropriate rules and regulations for the collection and enforcement of the tax.

(2) The tax shall be due and owing and shall be collected monthly.

(3) The governing authority of the bureau may enter into a cooperative endeavor agreement with the governing authority of Calcasieu Parish or with any public entity authorized to collect sales or use taxes for the collection of the tax under such terms and conditions as it may deem appropriate which terms may include payment of a reasonable collection fee.

C.(1) The rate of such tax shall not exceed four percent. The actual rate of the tax shall be as established by the resolution or ordinance levying the tax.

(2) Except as provided in Paragraph (3) of this Subsection, the amount of tax owed by the hotel on each complimentary hotel room shall be determined by multiplying the rate of the tax by the maximum amount which state government employees may be reimbursed for hotel expenses in the particular municipality or in the unincorporated area of the parish where the hotel is located as such maximum amount for lodging is established by the commissioner of administration pursuant to R.S. 39:231.

(3) Complimentary occupancy up to thirty-five percent of the total monthly occupancy shall be exempt from the tax.

D. The bureau or its designated tax collector shall collect the tax from the hotels at the same time and in the same manner as the hotel occupancy tax authorized by Act No. 614 of the 1972 Regular Session of the Louisiana Legislature2 or R.S. 33:4574.1.1 is collected.

E. For purposes of this Section:

(1) "Complimentary room" shall mean a room to which a person exercises or is entitled to exercise occupancy but for which occupancy no rent or fee is charged.

(2) The word "hotel" shall have the definition provided by Act No. 614 of the 1972 Regular Session of the Legislature as amended but shall only include any hotel which is owned, owned in part, or operated, directly or indirectly, or any combination thereof, by a company which has, or which owns or owns in part, directly or indirectly, a company which has:

(a) A license to conduct gaming activities on a riverboat pursuant to Chapter 4 of Title 27 of the Louisiana Revised Statutes of 1950, R.S. 27:41 et seq. or

(b) A license to conduct slot machine gaming activities pursuant to Chapter 7 of Title 27 of the Louisiana Revised Statutes of 1950, R.S. 27:351 et seq.

(3) The word "person" shall have the definition provided by R.S. 47:301(8).

Acts 1998, No. 65, §1; Acts 2005, No. 434, §1, eff. July 11, 2005.

1As appears in enrolled bill.

2See also: Acts 1974, No. 347; Acts 1985, No. 85; Acts 1991, No. 248.