La. R.S. 47:338.221 — City of New Orleans; short-term rental occupancy tax

A.(1) In addition to any other tax levied and collected, the governing authority of the
city of New Orleans may levy and collect a tax upon the paid occupancy of short-term rentals
located within the city. The occupancy tax shall not exceed six and three-quarters percent
of the rent or fee charged for such occupancy.
(2) The term "short-term rentals" as used in this Section shall mean and include the
rental of all or any portion of a residential dwelling unit for dwelling, lodging, or sleeping
purposes to one party with a duration of occupancy of less than thirty consecutive days.
Hotels, motels, bed and breakfasts, and other land uses explicitly defined and regulated
separately from short-term rentals are not considered to be short-term rentals.
(3) The person who exercises or is entitled to occupancy of the short-term rental shall
pay the occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used in
this Paragraph shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority of the city of New Orleans may impose the occupancy
tax by ordinance. The governing authority may adopt such ordinance only after a proposition
authorizing the levy of the tax has been approved by a majority of the electors of the city
voting at an election held for that purpose in accordance with the Louisiana Election Code.
The governing authority may provide in the ordinance necessary and appropriate rules and
regulations for the imposition, collection, and enforcement of the occupancy tax.
C. The governing authority may enter into a contract with any public entity
authorized to collect sales or use taxes, under such terms and conditions as it may deem
appropriate, including payment of a reasonable collection fee, for the collection of the
occupancy tax authorized by this Section. The occupancy tax shall be in addition to all taxes
levied upon the occupancy of short-term rentals located within the city.
D. Except as provided in Subsection C of this Section, the proceeds of the tax shall
be distributed as follows:
(1) An amount equal to twenty-five percent of the proceeds shall be allocated,
pursuant to a cooperative endeavor agreement, to New Orleans & Company to be used to
promote tourism in the city.
(2) An amount equal to seventy-five percent of the proceeds shall be dedicated to the
infrastructure fund of the city.
E. If a party rents a short-term rental that is located in the city of New Orleans
through an online platform, the online platform shall provide the party with a line by line
itemization of all assessments, fees, and taxes owed by such party. The online platform shall
provide such information on its website and on the final bill issued to the party who rented
the short-term rental.