Louisiana Revised Statutes Tit. 33, § 4710.15. Additional hotel occupancy tax authorized

(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. The resolution levying and imposing the hotel occupancy tax may not be adopted by the board and no immovable property or leasehold interest may be acquired and no obligation to acquire any immovable property or leasehold interest may be incurred by the authority unless prior thereto the governing authority of the city of New Orleans approves the levy of such tax by a favorable vote of a majority of the members thereof and the question of or proposition to authorize the levy of the tax and the funding of avails thereof into bonds is submitted to the electors of the city at an election called, conducted, canvassed, and promulgated by the governing authority of the city, in accordance with the laws of Louisiana governing the conduct of elections, to authorize the issuance of bonds and the levying of taxes, and a majority of those electors voting in such election have voted in favor of the question or proposition to impose the tax and fund the avails thereof into bonds.

(3) The authority may contract with the state of Louisiana or the city for the collection of the tax, which tax may be collected in the same manner and subject to the same conditions as the hotel occupancy tax being imposed by the Louisiana Stadium and Exposition District on hotels located in the city of New Orleans.

B. (1) Notwithstanding any other provision of this Chapter or other law to the contrary, in order to provide funds for the purposes of the authority, the authority may levy and collect a tax upon the occupancy of hotel rooms located within the parish of Orleans. The tax shall be in the amount of one percent of the rent or fee charged for such occupancy. 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.

(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 reasonable and necessary costs and expenses of collecting and administering the tax, shall be used for the purposes of providing funds to acquire, construct, reconstruct, extend, improve, maintain, and operate convention, exhibition, and tourist facilities and projects within the parish of Orleans in order to promote the economic growth and development of the parish. The authority may fund the proceeds of the tax into bonds to be issued in series from time to time by the authority for the purpose of defraying the costs of the acquisition, construction, reconstruction, extension, or improvement of any one or more or any combination of convention, exhibition, and tourist facilities and projects, and the necessary furnishings, machinery, equipment, and appurtenances thereof, to the extent and in the manner permitted by the laws of this state, including particularly this Chapter.

(4) The authority may contract with the state of Louisiana or the city, or both, for the collection of the tax, which tax may be collected in the same manner and subject to the same conditions as the hotel occupancy tax now being imposed by the Louisiana Stadium and Exposition District on hotels located in the city of New Orleans.

(5) Repealed by Acts 2025, No. 178, § 2, eff. June 8, 2025.