SB 406 — TAX/LOCAL: Authorizes the city of Slidell to levy a hotel occupancy tax. (gov sig) (EN +$590,000 LF RV See Note)

SLS 26RS-195 ENGROSSED Regular Session ENROLLED SENATE BILL NO.

406 BY SENATOR OWEN TAX/LOCAL.AN ACT ToenactR.S.47:338.265, relativeto thecityofSlidell;

Authorizes the city of Slidell to levy a hotel occupancytax.

(gov sig) AN ACT ToenactR.S.47:338.265,relativeto thecityofSlidell;

authorization A.(1) In addition to any other tax levied and collected, the governing authority of the city of Slidell may levy and collect a tax upon the paid occupancy of hotelroomshotelroomslocatedwithin locatedwithinthecity.The thecity.Thehoteloccupancytaxshallhoteloccupancytaxshall not exceed two percent of the rent or fee charged for such occupancy.

(3)Thepersonwhoexercisesorisentitledtooccupancyofthehotelroom shall pay the hotel occupancy tax at the time the rent or fee for occupancy is Pagepaid. 1 of 3 Coding:

Words which are struck through are deletions from existing law;

words in boldface type and underscored are additions.

SLS 26RS-195 ENGROSSED SB NO.

406 paid.

However, the ordinance imposing the tax shall be adopted by the governing authorityauthorityonly onlyafter afteraa proposition authorizing thelevyof the taxlevy hasof the taxhas beenapprovedbyamajorityoftheelectorsofthecityvotingatanelectionheld forthatpurposeinaccordancewiththeLouisianaElectionCode.Thegoverning authority may provide in the ordinance necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax.

C.Page 1 of 2 Coding:

TheWords governingwhich authorityare maystruck enterthrough intoare adeletions contractfrom withexisting anylaw; public entity authorized to collect sales or use taxes, under terms and conditions it considers appropriate, including paymentof a reasonable collection fee for the collection of the hotel occupancy tax authorized by this Section.

words in boldface type and underscored are additions.

SB NO.

406 ENROLLED C.

The governing authority may enter into a contract with any public entity authorized to collect sales or use taxes, under terms and conditions it considers appropriate, including payment of a reasonable collection feeforthe collection of the hotel occupancy tax authorized by this Section.

PagePRESIDENT 2OF ofTHE 3SENATE Coding:SPEAKER OF THE HOUSE OF REPRESENTATIVES GOVERNOR OF THE STATE OF LOUISIANA APPROVED:

WordsPage which2 areof struck2 throughCoding: are deletions from existing law;

words in boldface type and underscored are additions.

SLS 26RS-195 ENGROSSED SB NO.

406 The original instrument and the following digest, which constitutes no part of the legislative instrument, were prepared bySenate Legislative Services.

The keyword, summary, and digest do not constitute part of the law or proof or indicia of legislative intent.

[R.S.

1:13(B) and 24:177(E)] DIGEST SB 406 Engrossed 2026 Regular Session Owen Proposed law authorizes the governing authority of the city of Slidell, subject to voter approval, to levy and collect a hotel occupancytax.

Provides that such tax shall not exceed two percent of the rent or fee charged for such occupancy.

Proposed law requires that the tax be paid by the person who exercises or is entitled to occupancyof the hotel room atthetime therentorfeeforoccupancyis paid.Authorizesthe governingauthoritytocontractwithanypublicentityauthorizedtocollectsalesorusetaxes for the collection of the hotel occupancytax.

Requires that the proceeds of the tax be used tofundrecreationalfacilitiesinthecityofSlidellorothertourism-relatedinitiativessetforth in the tax proposition.

Effective upon signature of the governor or lapse of time for gubernatorial action.

(Adds R.S.

47:338.265) Page 3 of 3 Coding: