RS 4710.15.2 - Additional hotel occupancy tax authorized
A.(1)(a) In addition to the hotel occupancy taxes authorized to be levied and collected by the authority pursuant to R.S. 33:4710.15 and 4710.15.1, the authority may levy and collect a tax upon the paid occupancy of hotel rooms located within the parish of Orleans. The hotel occupancy tax shall be in the amount of fifty cents per occupied hotel room per night for hotels containing ten to two hundred ninety-nine guest rooms, one dollar per occupied hotel room per night for hotels containing three hundred to nine hundred ninety-nine guest rooms, and two dollars per occupied hotel room per night for hotels containing one thousand or more guest rooms.
(b) The tax shall be levied and collected in the same manner, according to the same procedures, and upon the same terms and conditions, including the approval of the governing authority of the city of New Orleans and the electorate of the city, as required for the imposition of the tax by R.S. 33:4710.15(A).
(2) The authority to levy and collect the hotel occupancy tax shall terminate upon payment in full of all bonds or other similar debt obligations of the authority payable in whole or in part from or secured by such tax.
B.(1) Notwithstanding any other provision of this Chapter or other law to the contrary, in addition to hotel occupancy taxes authorized by R.S. 33:4710.15 and 33:4710.15.1, the authority may levy and collect a tax upon the paid occupancy of hotel rooms located within the parish of Orleans. The hotel occupancy tax shall be in the amount of fifty cents per occupied hotel room per night for hotels containing ten to two hundred ninety-nine guest rooms, one dollar per occupied hotel room per night for hotels containing three hundred to nine hundred ninety-nine guest rooms, and two dollars per occupied hotel room per night for hotels containing one thousand or more guest rooms. The tax authorized by this Subsection shall be levied and collected in lieu of the tax authorized by Subsection A of this Section, and at no time shall the authority collect taxes pursuant to both authorizations. The proceeds of the tax levied pursuant to this Subsection are subject to any and all pledges of the proceeds of the tax authorized by Subsection A of this Section to the outstanding bonds of the authority.
(2) The authority shall impose the tax by resolution adopted by the board which may provide in the resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the tax.
(3) The proceeds of the tax, after paying the reasonable and necessary costs and expenses of collecting and administering the tax, shall be used for the purposes of providing funds to expand and improve the convention, exhibition, and tourist facilities and projects and the necessary furnishings, machinery, equipment, and appurtenances therefor, including the acquisition of land through lease or purchase needed therefor; and the authority may fund the proceeds of the tax into bonds or other obligations of the authority for the purposes described in this Subsection, to the extent and in the manner permitted by this Chapter.
(4) The authority may contract with the state of Louisiana or the city of New Orleans, or both, for the collection of the hotel occupancy tax authorized by this Subsection. The hotel occupancy tax shall be in addition to all taxes being levied upon the occupancy of hotel rooms located in the parish of Orleans.
(5) The authority to levy and collect the tax specified in this Subsection shall terminate upon payment in full of all bonds or other similar debt obligations of the authority payable in whole or in part from or secured by such tax and issued before July 1, 2029.
Acts 2019, No. 172, §1.