LEGISLATIVE FISCAL OFFICE
Fiscal Note
Fiscal Note On: HB 292 HLS 20RS 133
Bill Text Version: ENGROSSED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: May 28, 2020 8:15 AM Author: DWIGHT
Dept./Agy.: Local Governments
Subject: Hotel Occupancy Taxes Analyst: Greg Albrecht
TOURISM/COMMISSION EG INCREASE LF RV See Note Page 1 of 1
Provides relative to hotel occupancy taxes levied by certain tourist commissions and convention and visitors bureaus
Current law generally defines an establishment subject to local hotel occupancy taxes to have two or more sleeping rooms
available for rent.
Proposed law changes the definition of hotel to the one found in R.S. 47:301(6) for state room rental taxes, which generally
requires only one sleeping room available to rent at a business, or a residential location.
Effective July 1, 2020.
EXPENDITURES 2020-21 2021-22 2022-23 2023-24 2024-25 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 $0 $0 $0 $0 $0
Annual Total $0 $0 $0 $0 $0 $0
REVENUES 2020-21 2021-22 2022-23 2023-24 2024-25 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds INCREASE INCREASE INCREASE INCREASE INCREASE
Annual Total
EXPENDITURE EXPLANATION
There is no anticipated direct material effect on governmental expenditures as a result of this measure.
REVENUE EXPLANATION
The bill appears to expand the tax base for local occupancy taxes to include single room establishments, or residential
locations. This would appear to extend local taxes to rentals through entities such as AirBnB and VRBO, and other similar
entities. The extent to which room rentals are occurring in these parishes through these entities is unknown, but the bill
would add these rentals to local tax bases and increase local occupancy tax receipts.
The Title 33 statutes being amended by the bill reference numerous local tourist commissions levying occupancy taxes that
would be affected by the change in the definition of “hotel”.
Senate Dual Referral Rules House
13.5.1 >= $100,000 Annual Fiscal Cost {S & H} 6.8(F)(1) >= $100,000 SGF Fiscal Cost {H & S}
John D. Carpenter
13.5.2 >= $500,000 Annual Tax or Fee 6.8(G) >= $500,000 Tax or Fee Increase
Change {S & H} or a Net Fee Decrease {S} Legislative Fiscal Officer


Statutes affected:
HB292 Original: 33:1(C), 33:9(C)(1), 33:12(D)(1), 33:13(C)(1)
HB292 Engrossed: 33:1(C), 33:9(C)(1), 33:12(D)(1), 33:13(C)(1)
HB292 Enrolled: 33:1(C), 33:9(C)(1), 33:12(D)(1), 33:13(C)(1)