House Bill No. by Representative Glorioso seeks to authorize the governing authority of the city of Slidell to levy and collect a hotel occupancy tax, contingent upon voter approval. The proposed tax will not exceed 5% of the rent or fee charged for hotel room occupancy. The bill defines "hotel" to include establishments with two or more guest rooms intended for transient guests, explicitly excluding hospitals and similar facilities. The tax will be paid by the individual occupying the hotel room at the time of payment.
Additionally, the governing authority is required to impose the tax through an ordinance, which must be adopted following a majority vote from the city's electors. The bill allows for the possibility of contracting with public entities for the collection of the tax and mandates that the proceeds be allocated for the construction, operation, and maintenance of recreational facilities or other municipal purposes as specified in the tax proposition. The act will take effect upon the governor's signature or after the designated time for gubernatorial action.