Senate Bill No. 430, introduced by Senator Jenkins, amends the existing law regarding the hotel occupancy tax levied by the Shreveport-Bossier Convention and Tourist Bureau. The bill retains the current provisions that allow the bureau to levy an additional tax on hotel room occupancy, which is set at one and one-half percent. This tax is allocated to support the Shreveport-Bossier Sports Commission, the Independence Bowl Foundation, and the Ark-La-Tex Regional Air Service Alliance. The levy of this additional tax requires approval from a majority of voters in Caddo and Bossier parishes during a statewide election.

One significant change in the proposed law is the removal of the stipulation that any election to authorize the renewal of the additional tax must be held only once at a regularly scheduled statewide election. This change allows for more flexibility in the timing of renewal elections. The authority to levy the tax will still terminate on June 30th of the twelfth calendar year after voter approval, but it can be renewed if a majority of voters approve the proposition. The bill is set to take effect on August 1, 2026.

Statutes affected:
SB430 Original: 33:1(A)(24)