RS 47:338.8

§338.8. Tax authorized; parishes of East Baton Rouge, Jefferson, and Orleans A. Notwithstanding any other provision of law, the governing authorities of the parishes of East Baton Rouge, Jefferson, and Orleans are hereby authorized subject to voter approval to levy and collect within the limits of their respective parishes a tax not to exceed one percent upon the occupancy of hotel rooms located within their respective parishes. B. The word "hotel" in this Section shall mean and include any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of ten or more guest rooms. "Hotel" does not include 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. "Person" shall have the same definition as that contained in R.S. 47:301(8). C. The tax shall be paid by the person who exercises or is entitled to occupancy of the hotel room and shall be paid at the time the rent or fee for occupancy is paid. The tax shall not apply to hotel rooms rented for less than three dollars a day. The taxes so imposed shall be levied and collected and otherwise shall be governed by the provisions of R.S. 47:338.26 through 338.46; however, the proceeds of the tax herein authorized shall be used by the governing authority only for the promotion of tourism and the study and development of public assembly and convention facilities. Added by Acts 1981, No. 759, §1; Acts 2005, No. 366, §1, eff. June 30, 2005; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2711.7 pursuant to Acts 2011, No. 248, §4.