Ways and Means

This bill authorizes the city of Slidell, Louisiana, to potentially impose a tax on hotel room occupancy, but only if voters approve it through a local election. The tax would be limited to a maximum of two percent on hotel room fees and would be collected from guests when they pay for their stay. If approved, the city government would create the tax through an ordinance and could contract with tax collection agencies to administer it. Any revenue generated from the tax must be used to fund recreational facilities or other tourism-related projects specified in the voter-approved proposition.

SB 149 amends Louisiana law governing the issuance and sale of state general obligation bonds. It updates bid requirements, mandating that winning bidders (excluding federal/state entities) must submit a deposit of two percent of the bond value via wire transfer, certified check, or surety bond. The bill also clarifies that bond maturity dates and sinking fund payments can be set flexibly at annual or semiannual intervals, without requiring equal amounts each period. This procedural change directly affects state agencies issuing bonds and their bidders.

This bill updates Louisiana's aviation fuel tax laws to establish a standardized method for estimating annual tax revenue. It requires the Department of Revenue to calculate these estimates using specific data sources, including fuel prices and sales volumes, and mandates that the Revenue Estimating Conference use this formula for its own projections. The legislation also sets reporting requirements for the Joint Legislative Committee on the Budget and requires legislative approval for any agreements between state agencies regarding these calculations. Additionally, the bill restricts funding from aviation fuel taxes to airports that clearly designate public ramp space in their directories, and it will expire on January 1, 2027.

SB 318 requires Louisiana's Department of Revenue to publish an annual tax exemption budget online, including each exemption's legal reference and purpose. It mandates organizing exemptions into specific categories (like business incentives or property tax breaks) and removes outdated reporting rules about tax incentives. The bill repeals several existing sections of tax law related to exemption reporting. This change directly affects the Department of Revenue's reporting process and provides clearer public access to tax exemption details for Louisiana taxpayers and stakeholders.

This bill creates a sales and use tax exemption for aircraft repair services in Calcasieu Parish, Louisiana. It directly affects businesses that perform repairs, modifications, overhauls, or upgrades on aircraft registered outside of Louisiana. The exemption only applies when repairs are done at specific airports meeting strict infrastructure requirements, including a runway at least 10,700 feet long, 200 feet wide, and with concrete at least 17 inches thick. The changes will take effect on July 1, 2026, and apply only to local taxes levied by Calcasieu Parish authorities.