HB 48 Louisiana House · 2025 Regular Session

TAX/HOTEL OCCUPANCY: Authorizes the city of Slidell to levy a hotel occupancy tax

HB 48 authorizes the city of Slidell to levy a hotel occupancy tax. This bill grants the city the power to implement such a tax, directly affecting the city's revenue-generating capabilities and potentially impacting visitors and lodging businesses in Slidell. An amendment to the bill clarifies that the definition of "hotel occupancy" for this tax will align with an existing state statute, R.S. 47:301(6).
Bill status passed 3 of 5 stages cleared
Introduction
Mar 2025
Committee Review
Apr 2025
House Passage
May 2025
Senate Passage
Governor
Introduced Mar 7, 2025 Last action May 7, 2025
Maddy AI version diff · 2 comparisons

What changed between versions

HB48 Reengrossed HB48 Engrossed · 3 edits · May 5, 2025
MINOR
The bill was finalized as the 'Engrossed' version, incorporating House floor amendments that reverted the definition of 'hotel' to its original, narrower scope under R.S. 47:301(6). This change limits the hotel occupancy tax to specific lodging establishments, excluding broader categories like home rentals or medical facilities that were previously included in the reengrossed draft. The tax proceeds remain restricted to funding recreational facilities and tourism-related initiatives in the city of Slidell.
Scope change
The scope of the tax was narrowed by reverting the definition of 'hotel' to exclude facilities like home rentals, sanitariums, and medical clinics that were temporarily included in the reengrossed version.
DEFINITION

The definition of 'hotel' was changed from a broad inclusion of various lodging and medical facilities back to the specific definition found in R.S. 47:301(6), excluding home rentals and medical clinics.

ELIGIBILITY

By narrowing the definition of 'hotel', the eligibility for the hotel occupancy tax was reduced, meaning fewer types of establishments are now required to pay the tax.

TECHNICAL

The bill header was updated from 'REENGROSSED' to 'ENGROSSED' to reflect the final version adopted by the House floor.

Floor votes · House May 5, 2025

How they voted

891
Passed · 11 other
Total votes 101
May 5, 2025
D Democratic30
25 Yea 5
83% Yea
R Republican71
64 Yea 1 Nay 6
90% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
10
Key actions
2
Committee
3
May 5, 2025
Lower · Passed
Read third time by title, amended, roll called on final passage, yeas 92, nays 1. Finally passed, title adopted, ordered to the Senate.
lower
Apr 24, 2025
Lower · Passed
Reported with amendments (17-0).
lower
Apr 14, 2025
Committee
Read by title, under the rules, referred to the Committee on Municipal, Parochial and Cultural Affairs.
lower
Mar 7, 2025
Committee
Under the rules, provisionally referred to the Committee on Municipal, Parochial and Cultural Affairs.
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Brian Glorioso
Brian Glorioso
RRepublican
LA
90