The bill amends R.S. 33:4574.1.1(A)(24)(c)(ii) to provide specific provisions regarding hotel occupancy taxes levied by the Shreveport-Bossier Convention and Tourist Bureau. It establishes that the bureau can levy an additional hotel occupancy tax, which requires approval from a majority of voters in Caddo and Bossier parishes. The election to authorize this tax must occur during a regularly scheduled statewide election, and the authority to levy the tax will terminate on June 30 of the twelfth calendar year following voter approval.

Additionally, the bill outlines the process for renewing the additional tax, which also requires voter approval. The previous language stating that the renewal election would be held "only once" at a regularly scheduled statewide election has been deleted, allowing for more flexibility in scheduling future renewal elections. If the tax is renewed, the duration of the renewal will be determined by the proposition approved by voters, with a maximum term of twelve years.

Statutes affected:
SB430 Original: 33:1(A)(24)
SB430 Engrossed: 33:1(A)(24)
SB430 Enrolled: 33:1(A)(24)
SB430 Act 598: 33:1(A)(24)