§ 19-29. Occupancy tax levied on hotel rooms, etc., within boundaries of commission.

There is hereby levied and the council shall collect a tax of four percent upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities located within the present and future boundary limits of the Atchafalaya Delta Tourist Commission. The word "hotel" as used in this article shall mean and include any establishment, both public and 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 guests 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. The 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 of occupancy is paid.

(Code 1969, § 18½-24; Ord. No. 1118, 9-14-90)

State law reference

Authorized, R.S. 33:4574.1.