La. R.S. 47:338.219 — Hotel and motel occupancy tax in Calcasieu Parish

A.(1) Notwithstanding any other provision of law, and in addition to any other tax
levied and collected or authorized to be levied, the governing authority of the Southwest
Louisiana Convention and Visitors Bureau may levy and collect a tax upon the paid
occupancy of any hotel and motel rooms located within the geographic boundaries of
Calcasieu Parish, both unincorporated areas and incorporated municipalities. The hotel and
motel occupancy tax shall be one percent of the rent or fee charged for the occupancy.
(2) The word "hotel" as used in this Section shall have the same definition as that
contained in R.S. 33:4574.1.1(C)(1).
(3) The hotel occupancy tax shall be paid by the person who exercises or is entitled
to occupancy of the hotel or motel room and shall be paid at the time the rent or fee for
occupancy is paid. "Person" as used in this Section shall have the same definition as that
contained in R.S. 47:301(8).
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 governing authority take action as authorized in this
Section to collect the hotel and motel occupancy tax, the collection shall begin no earlier than
August 1, 2018. The ordinance levying and imposing the occupancy tax shall be approved
by a favorable vote of a majority of the members of the governing authority present and
voting. The term "ordinance" means an ordinance, act, or other appropriate legislative
enactment of the governing authority.
C. The governing authority may collect the tax or may contract with the state or with
any public entity authorized to collect sales and use taxes, under terms and conditions as it
may deem appropriate.
D.(1) The net proceeds of the tax, after deduction of not more than five percent of
the collections dedicated to the Southwest Louisiana Convention and Visitors Bureau Project
Enhancement Grant Program, shall be disbursed as provided in Paragraph (2) of this
Subsection.
(2) After the Southwest Louisiana Convention and Visitors Bureau and the
governing authority or authorities of the parish or municipalities within its territories in
which a hotel or motel is located have entered into a cooperative endeavor agreement, the
bureau shall disburse the proceeds, as determined in Paragraph (1) of this Subsection, to the
appropriate local governmental subdivision based upon the tax revenue collected from the
hotels and motels located within the applicable jurisdiction. The agreement shall specify that
the parties agree to use the proceeds for promoting and funding programs that enhance
visitation, tourism, and economic development, and for infrastructure improvements.