OFFICE OF LEGISLATIVE AUDITOR
Fiscal Note
Fiscal Note On: SB 398 SLS 24RS 44
Bill Text Version: ENROLLED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: May 24, 2024 4:37 PM Author: JENKINS
Dept./Agy.: Shreveport-Bossier Convention and Tourist Bureau
Subject: Hotel Occupancy Tax Renewal Analyst: Alison Butts
TAX/LOCAL EN NO IMPACT LF RV See Note Page 1 of 1
Provides for the hotel occupancy tax levied by the Shreveport-Bossier Convention and Tourist Bureau. (gov sig)
Purpose of Bill: This bill extends the Shreveport-Bossier Convention and Tourist Bureau's authority to levy an additional
1.5% hotel occupancy tax from its current expiration on June 30, 2024, to June 30, 2049.
EXPENDITURES 2024-25 2025-26 2026-27 2027-28 2028-29 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 $0 $0 $0 $0 $0
Annual Total $0 $0 $0 $0 $0 $0
REVENUES 2024-25 2025-26 2026-27 2027-28 2028-29 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 $0 $0 $0 $0 $0
Annual Total $0 $0 $0 $0 $0 $0
EXPENDITURE EXPLANATION
There is no anticipated direct material effect on governmental expenditures as a result of this measure.
REVENUE EXPLANATION
There is no anticipated direct material effect on governmental revenues as a result of this measure.
An official with the Shreveport-Bossier Convention and Tourist Bureau indicated that this bill will not impact bureau revenue
as the bill is only allowing the Bureau to continue collecting approximately $2.5 million annually from the existing additional
1.5% hotel occupancy tax.
Senate Dual Referral Rules House
13.5.1 >= $100,000 Annual Fiscal Cost {S & H} 6.8(F)(1) >= $100,000 SGF Fiscal Cost {H & S}
Michael G. Battle
13.5.2 >= $500,000 Annual Tax or Fee 6.8(G) >= $500,000 Tax or Fee Increase
Change {S & H} or a Net Fee Decrease {S} Manager, Advisory Services


Statutes affected:
SB398 Original: 33:1(A)(24)
SB398 Engrossed: 33:1(A)(24)
SB398 Enrolled: 33:1(A)(24)
SB398 Act : 33:1(A)(24)