§338.209.  Hotel occupancy tax in the city of Natchitoches

A.(1)  Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the governing authority of the city of Natchitoches is hereby authorized and empowered to levy and collect a tax upon the paid occupancy of hotel rooms located within the city of Natchitoches.  The hotel occupancy tax shall be three and one-half percent of the rent or fee charged for such occupancy.

(2)  The word "hotel" as used in this Section shall mean and include any establishment, either public or private, engaged in the business of furnishing or providing rooms and overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of two or more guest rooms and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.

(3)  The hotel occupancy tax shall be paid by the person who exercises or is entitled to occupancy of the hotel room and shall be paid at the time the rent or fee for occupancy is paid.  "Person" as used herein shall have the same definition as that contained in R.S. 47:301(8).

B.  The governing authority shall impose the hotel occupancy tax by ordinance or resolution.  The governing authority may provide in the ordinance or resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax.  The ordinance or resolution levying and imposing the hotel occupancy tax may not be adopted by the governing authority unless prior thereto a proposition authorizing the levy of the tax has been approved by a majority of the electors of the city voting at an election held for that purpose in accordance with the applicable provisions of the Louisiana Election Code.

C.  The governing authority may enter into a contract under such terms and conditions as it deems appropriate, including payment of a reasonable collection fee, with any public entity authorized to collect sales or use taxes for the collection of the hotel occupancy tax authorized hereby.  The hotel occupancy tax shall be in addition to all taxes presently being levied upon the occupancy of hotel rooms located within the city.

D.  The net proceeds of the tax after deduction of reasonable collection expenses shall be used for the following purposes:

(1)  One-half of the proceeds shall be disbursed pursuant to a cooperative endeavor agreement to the Cane River National Heritage Area to be used as matching funds in applications for federal funds or other lawful purposes.

(2)  One-half of the proceeds shall be used for the operating and marketing costs of the Natchitoches Events Center.

Acts 2008, No. 837, §1, eff. July 9, 2008; Redesignated from R.S. 33:2740.69 pursuant to Acts 2011, No. 248, §4.