Senate Bill No. 406, introduced by Senator Owen, authorizes 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 two percent of the rent or fee charged for hotel room occupancy. The bill specifies that the tax must be paid by the individual who occupies the hotel room at the time of payment and allows the governing authority to enter into contracts with public entities for the collection of this tax.

The proceeds from the hotel occupancy tax are designated 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 will take effect upon the governor's signature or after the designated time for gubernatorial action if not signed.