La. Revenue and Taxation § 47:338.208

Current with changes from the 2024 Legislative Session

Section 47:338.208 - Hotel/motel occupancy tax in the city of Opelousas

A. Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the city of Opelousas governing authority, whether acting as the governing authority of the city of Opelousas or as the governing authority of any special district created for the purposes set forth in Subsection D of this Section, is hereby authorized and empowered to levy and collect a tax upon the paid occupancy of hotel/motel rooms located within the city of Opelousas. The hotel/motel occupancy tax shall be two percent of the rent or fee charged for such occupancy. The word "hotel" as used in this Section shall have the same definition as that contained in R.S. 47:338.201. The hotel occupancy tax shall be paid by the person who exercises or is entitled to occupancy of the hotel/motel room and shall be paid 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). Proceeds from the tax collected shall be remitted to the city and shall be used for purposes enumerated in Subsection D of this Section to promote and fund programs that enhance visitation and tourism in the city of Opelousas and to fund improvements within the city.

B. The governing authority shall impose the occupancy tax by ordinance adopted by the governing authority which shall have the right to provide in the ordinance or by resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the occupancy tax, including but not limited to a provision that the initial collection of the tax shall begin on the first of a month following the adoption of the ordinance levying the tax. Should the council take action as authorized in this Section to collect the occupancy tax, the collection shall begin no earlier than January 1, 2008. However, the ordinance imposing the tax shall be adopted by the governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of the city at an election conducted in accordance with the election laws of the state, and a majority of those voting on the proposition have voted in favor of the imposition of the tax. The term "ordinance" as used herein means an ordinance, act, or other appropriate legislative enactment of the governing authority.

C. The governing authority shall have the right to contract with the state of Louisiana for the collection of the occupancy tax. The tax shall be in addition to all other taxes presently being levied upon the occupancy of hotel/motel rooms in the city.

D. The net proceeds of the tax after deduction of reasonable collection expenses shall be used to fund tourism promotion in the city of Opelousas and to fund programs and special events relating to tourism in the city of Opelousas by only a mayor-designated body whose sole purpose is to promote and fund programs that enhance visitation and tourism and improvements within the city.

La. Revenue and Taxation § 47:338.208

Acts 2007, No. 268, §1, eff. July 6, 2007; Redesignated from R.S. 33:2740.68 pursuant to Acts 2011, No. 248, §4.

Acts 2007, No. 268, §1, eff. 7/6/2007; Redesignated from R.S. 33:2740.68 pursuant to Acts 2011, No. 248, §4.