House Bill No. 324, introduced by Representative Glorioso, authorizes the governing authority of the city of Slidell to levy and collect a hotel occupancy tax, contingent upon voter approval. The proposed tax is capped at a maximum rate of 2% of the rent or fee charged for hotel room occupancy. The bill specifies that the tax must be paid by the individual occupying the hotel room at the time of payment. Additionally, the governing authority is permitted to enter into contracts with public entities authorized to collect sales or use taxes for the administration of this hotel occupancy tax.

The proceeds from the hotel occupancy tax are mandated to be utilized for funding the construction, operation, and maintenance of recreational facilities in Slidell, as well as other tourism-related initiatives outlined in the tax proposition. The bill also includes amendments that reduce the maximum tax rate from 5% to 2% and aligns the definition of "hotel" with existing law. The act will take effect upon the governor's signature or after the designated time for gubernatorial action if not signed.