Louisiana SB406 authorizes the city of Slidell to levy a hotel occupancy tax, subject to voter approval.
Louisiana SB406 allows the city of Slidell to impose a hotel occupancy tax, capped at two percent of the rent or fee charged for hotel room occupancy. The tax can only be levied after a majority of city voters approve it in an election. The tax proceeds will fund the construction, operation, and maintenance of recreational facilities in the city or other tourism-related initiatives. The tax is payable by the person occupying the hotel room at the time the rent or fee is paid. The city can contract with public entities to collect the tax.
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