Louisiana Senate Bill SB430

Louisiana 2026 Regular Session

• Introduced: 3/30/26
• Refer: 3/31/26
• Report Pass: 4/8/26
• Engrossed: 4/16/26
• Refer: 4/20/26
• Report Pass: 5/7/26
• Enrolled: 5/19/26
• Chaptered: 6/1/26
• Passed: 6/1/26

Caption

TAX/LOCAL: Provides for the levy of hotel occupancy tax by the Shreveport-Bossier Convention and Tourist Bureau. (8/1/26)

Summary

SB 430 amends Louisiana law governing hotel occupancy taxes levied by the Shreveport-Bossier Convention and Tourist Bureau. The bill specifically revises the authority for an additional hotel occupancy tax in Caddo and Bossier parishes, keeping the tax subject to voter approval by a majority of electors voting on the proposition. It also preserves the requirement that the bureau call the election and that the question be presented only once at a regularly scheduled statewide election. The bill changes the duration of the tax authority by providing that the levy expires on June 30 of the twelfth calendar year after voter approval, unless renewed. If renewed by local voters, the renewal term is whatever the proposition states, but it may not exceed 12 years. In effect, the bill creates a clearer renewal framework for the bureau’s additional hotel occupancy tax and ties continued collection authority to future voter approval.

Impact

SB 430 amends R.S. 33:4574.1.1, the statute authorizing occupancy taxes by certain local commissions, by updating the provisions applicable to the Shreveport-Bossier Convention and Tourist Bureau. The bill affects hotel, motel, and overnight camping facility occupancy taxes in Caddo and Bossier parishes by clarifying the election process, the expiration date of the tax authority, and the conditions for renewal. It does not create a new tax rate in the text provided, but it preserves and extends the local mechanism for seeking voter approval of an additional occupancy tax and its renewal.

Sentiment

The bill appears to have been broadly supported and noncontroversial. It passed the Senate unanimously on final passage, 34-0, and there is no committee transcript indicating opposition or significant debate. The lack of recorded dissent suggests general agreement with the measure’s local tax administration and renewal provisions.

Contention

No major points of contention are reflected in the available record. The only substantive policy issue apparent from the bill text is the continued use of a local hotel occupancy tax to support the Shreveport-Bossier Convention and Tourist Bureau, along with the requirement that voters in Caddo and Bossier parishes approve both the initial levy and any renewal. Any concern would likely center on local taxation and the length of the tax authorization, but no opposition is shown in the vote or available discussion.