The bill, enacted as R.S. 47:338.265, authorizes the governing authority of the city of Slidell to levy and collect a hotel occupancy tax, contingent upon voter approval. The tax will not exceed two percent of the rent or fee charged for hotel room occupancy. The bill defines "hotel" in accordance with existing law and stipulates that the tax will be paid by the person occupying the hotel room at the time of payment. The governing authority must impose the tax through an ordinance, which can only be adopted after a majority of city voters approve the tax in an election.

Additionally, the bill allows the governing authority to enter into contracts with public entities for the collection of the tax, which will be in addition to any other taxes on hotel occupancy. 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 specified in the voter-approved proposition. The act will take effect upon the governor's signature or after the designated period for bills to become law without a signature.