Provides for occupancy taxes levied by the governing authority for St. Tammany Parish. (8/1/25)
Summary
SB 43 amends Louisiana law governing occupancy taxes levied by the St. Tammany Parish Tourist and Convention Commission. The bill increases the commission’s authorized tax rate on hotel rooms, motel rooms, and overnight camping facilities from 3% to 4% of the rent or fee charged for occupancy.
The bill also creates a new dedication for the additional revenue above 3%: one-quarter of the monies collected from the portion of the tax over 3% must be transferred to the St. Tammany Parish Development District. Those funds are earmarked for business development, attraction, and economic development marketing programs and initiatives intended to support St. Tammany Parish as a destination for tourism, business growth, and investment.
Impact
SB 43 directly amends R.S. 33:4574.1.1(A)(29) and adds a new Subsection (T), changing the maximum occupancy tax rate for the St. Tammany Parish Tourist and Convention Commission and creating a statutory revenue-sharing requirement. The practical effect is to allow the commission to collect more lodging-related tax revenue while directing a portion of the incremental proceeds to the parish development district for economic development purposes. The bill affects lodging operators, overnight camping facilities, the tourist commission, and the St. Tammany Parish Development District.
Sentiment
The bill appears to have been broadly supported. It passed the Senate 34-4 and the House 88-6, indicating strong bipartisan approval in both chambers. The vote margins suggest general agreement with the policy of increasing tourism-related revenue and dedicating part of the increase to economic development.
Contention
The main point of contention is likely the tax increase itself and the use of lodging-tax revenue, since such measures can draw concern from hotel, motel, and tourism stakeholders about higher costs for visitors and potential impacts on competitiveness. Another possible issue is the earmarking of a portion of the new revenue for the development district rather than leaving all proceeds with the tourist and convention commission. However, the recorded votes show that any opposition was limited, and no committee transcript indicates significant debate.