Article VIII. HOTEL OCCUPANCY PRIVILEGE TAX

§ 150-1002. Tax levied.

Latest version.

There is hereby levied a tax upon persons for the privilege of occupying hotel rooms within the parish which shall be known as the hotel occupancy privilege tax. The tax shall only be due by the person or persons who pay for the room and shall be levied on the basis of hotel guest room capacity, in accordance with the following schedule and in accordance with the following rates:

Hotel Guest Room Capacity	Amount of Tax Per 24-Hour Period
300 or more .....	$1.00
1 to 299 .....	0.50

(Code 1956, § 63B-1; M.C.S., Ord. No. 25126, § 1, 12-20-12; M.C.S., Ord. No. 26972, § 1, 7-14-16)

                    
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