SLS 26RS-284 ENGROSSED Regular Session ENROLLED SENATE BILL NO.

430 BY SENATOR JENKINS TAX/LOCAL.AN ACT To amend and reenact R.S.

Provides for the levy of hotel occupancy tax by the Shreveport-Bossier Convention and Tourist Bureau.

(8/1/26) AN ACT To amend and reenact R.S.

to provide relative to hotel occupancytaxes levied bythebureau;bythe bureau;

to provide relative to the levyoflevyofanadditionalhotel an additional hotel occupancytax by the bureau;

* * * Page(24)(a) 1* * * (c)(i) * * * (ii) The levy of 3an Coding:additional tax pursuant to this Subparagraph shall be subject to approval bya majority of the electors of Caddo and Bossier parishes who voteonapropositionauthorizingthelevyofthetax.Thebureaushallcallanelection for the purpose of submitting such a proposition to the voters.

The election on the question of the levy of the tax shall be held only once at a regularly scheduled statewide election.

The authority to levy the tax shall terminate on June thirtieth of the twelfth calendar year after the date of the approval of the taxation election held pursuant to this Item;

however, the authority to levy the tax may be renewed if Page 1 of 2 Coding:

SLS 26RS-284 ENGROSSED SB NO.

430 (24)(a)ENROLLED *approved *by *a (c)(i)majority * * * (ii) The levy of an additional tax pursuant to this Subparagraph shall be subject to approval bya majorityof the electors of Caddo and Bossier parishes who voteonapropositionauthorizingthelevyofthetax.Thebureaushallcallanelectionvote foron the purpose of submitting such a proposition toauthorizing thesuch voters.renewal.

TheAny election onto theauthorize question of the levyrenewal of the tax shall bebecalledbythebureauforthepurposeofsubmittingsuchapropositiontothevoters. held only once at a regularly scheduled statewide election.

The authorityto levy the tax shall terminate on June thirtieth of the twelfth calendar year after the date of the approval of the taxation election held pursuant to this Item;

however, the authority to levy the tax may be renewed if approved by a majority of the electors of Caddo and Bossier parishes who vote on a proposition authorizing such renewal.

Anyelection to authorize the renewal shall becalledbythebureauforthepurposeofsubmittingsuchapropositiontothevoters.

* * * ThePRESIDENT originalOF instrumentTHE andSENATE theSPEAKER followingOF digest,THE whichHOUSE constitutesOF noREPRESENTATIVES partGOVERNOR ofOF theTHE legislativeSTATE instrument,OF wereLOUISIANA preparedAPPROVED: bySenate Legislative Services.

ThePage keyword,2 summary, and digest do not constitute part of the2 lawCoding: or proof or indicia of legislative intent.

[R.S.

1:13(B) and 24:177(E)] DIGEST SB 430 Engrossed 2026 Regular Session Jenkins Present law (R.S.

33:4574.1.1) provides that for the purposes set forth in present law, a commission created pursuant to present law (R.S.

33:4574(B)) is authorized to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the jurisdiction of the commission.

Proposed law retains present law.

Present law (R.S.

33:4574.1.1(A)(24))provides that in addition to the provisions of present law, the Shreveport-Bossier Convention and Tourist Bureau may levy and collect an additional tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the jurisdiction of the bureau.

Provides that the additional tax shall be one and one-half percent of the rent or fee charged for such occupancyas follows:

(1) 50% of one cent shall be levied to support the Shreveport-Bossier Sports Commissionandtheproceedsshallbededicatedandusedasprovidedinpresentlaw.

Page 2 of 3 Coding:

Words which are struck through are deletions from existing law;

words in boldface type and underscored are additions.

SLS 26RS-284 ENGROSSED SB NO.

430 (2) 50% of one cent shall be levied to support the Independence Bowl Foundation and the proceeds shall be dedicated and used as provided in present law.

(3) 50% of one cent shall be levied to support the Ark-La-Tex Regional Air Service Alliance and the proceeds shall be dedicated and used as provided in present law.

Proposed law retains present law.

Presentlaw(R.S.33:4574.1.1)providesthatthelevyofanadditionaltaxpursuanttopresent law shall be subject to approval bya majorityof the electors of Caddo and Bossier parishes who vote on a proposition authorizing the levy of the tax.

Provides that the election on the question of the levy of the tax shall be held only once at a regularly scheduled statewide election.

Present law provides that the authority to levy the tax shall terminate on June 30th of the 12th calendar year after the date of the approval of the taxation election held pursuant to presentlawhowever,theauthorityto levythetax mayberenewedifapprovedbyamajority of the electors of Caddo and Bossier parishes who vote on a proposition authorizing such renewal.

Proposed law retains present law.

Present law provides that anyelection to authorize the renewalshall be called bythebureau for the purpose of submitting such a proposition to the voters.

Provides that the election on the question of the renewal shall be held only once at a regularly scheduled statewide election.