Louisiana Senate Bill SB430

Louisiana 2026 Regular Session

• Introduced: 3/30/26
• Refer: 3/31/26
• Report Pass: 4/8/26
• Engrossed: 4/16/26
• Refer: 4/20/26
• Report Pass: 5/7/26
• Enrolled: 5/19/26

Caption

Provides for the levy of hotel occupancy tax by the Shreveport-Bossier Convention and Tourist Bureau. (8/1/26)

Impact

The legislation, if enacted, would have a significant impact on local tax collection and allocation of funds within Caddo and Bossier parishes. The implementation of this additional tax would require approval from a majority of local voters through a proposition that will be put to public vote during a regularly scheduled statewide election. Once approved, the authority to impose this tax would expire after twelve years unless renewed by the electorate, eliminating the prior restriction of renewing the tax only once.

Summary

Senate Bill 430, introduced by Senator Jenkins, proposes to amend the existing laws regarding hotel occupancy taxes levied by the Shreveport-Bossier Convention and Tourist Bureau. The bill retains the ability of the Bureau to levy and collect taxes on hotel, motel, and camping facility rentals within its jurisdiction, but expands the scope to allow an additional tax of one and a half percent. This new tax specifically targets the financial support for various regional initiatives, including the Shreveport-Bossier Sports Commission, the Independence Bowl Foundation, and the Ark-La-Tex Regional Air Service Alliance.

Sentiment

The sentiment surrounding SB 430 appears to be generally positive among proponents who view the bill as a way to enhance funding for local sports, tourism, and transportation initiatives. Supporters argue that the additional tax could boost the local economy and improve community resources. However, there could be contention around the imposition of new taxes at a local level, which may provoke opposition from residents concerned about their tax burden or the prioritization of local funding.

Contention

A notable point of contention is the bill's reliance on voter approval for the additional tax levy, which could lead to varied responses from the community based on individual priorities regarding local spending and taxation. Some residents may feel that the funds could be better utilized elsewhere or question the long-term benefits of this additional tax on their financial commitments. The debate over the law's merits may reflect broader discussions about local government autonomy and the role of taxation in supporting community projects.