Senate Bill No. by Senator McMath amends the existing law regarding occupancy taxes levied by the St. Tammany Parish Tourist and Convention Commission. The bill increases the maximum occupancy tax rate from three percent to four percent on hotel rooms, motel rooms, and overnight camping facilities within the jurisdiction of the commission. This change is reflected in the amendment to R.S. 33:4574.1.1(A)(29).

Additionally, the bill introduces a new provision under R.S. 33:4574.1.1(T), which stipulates that one-quarter of the revenue collected from the occupancy tax exceeding three percent will be allocated to the St. Tammany Parish Development District. These funds are intended to support business development, attraction, and economic marketing initiatives that promote St. Tammany Parish as a desirable destination for tourism and investment. The bill is set to take effect on August 1, 2025.

Statutes affected:
SB43 Original: 33:1(M)
SB43 Engrossed: 33:1(A)(29)