Louisiana legislation · 2026 Regular Session
Louisiana SB406: TAX/LOCAL: Authorizes the city of Slidell to levy a hotel occupancy tax. (gov sig) (EN +$590,000 LF RV See Note)
Status: Chaptered, June 23, 2026
What the bill says
An act To enact R.S. 47:338.265, relative to the city of Slidell; to authorize the governing authority of the city, subject to voter approval, to levy and collect a hotel occupancy tax; to provide for the use of the tax proceeds; to provide for an effective date; and to provide for related matters. Notice of intention to introduce this Act has been published.
From the introduced text:
AN ACT To enact R.S. 47:338.265, relative to the city of Slidell; to authorize the governing authority of the city, subject to voter approval, to levy and collect a hotel occupancy tax; to provide for the use of the tax proceeds; to provide for an effective date; and to provide for related matters. Notice of intention to introduce this Act has been published. Be it enacted by the Legislature of Louisiana: Section 1. R.S. 47:338.265 is hereby enacted to read as follows: §338.265. City of Slidell; hotel occupancy tax; authorization A.(1) In addition to any other tax levied and collected, the governing authority of the city of Slidell may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax shall not exceed two percent of the rent or fee charged for such occupancy. (2) The word "hotel" as used in this Section shall have the same definition as that contained in R.S. 47:301(6). (3) The person who exercises or is entitled to occupancy of the hotel room shall pay the hotel occupancy tax at the time the rent or fee for occupancy is Page 1 of Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. SLS 26RS-195 ORIGINAL SB NO. …
Sponsors
- Owen, Robert (R, 1) · primary sponsor
Latest actions
- : Effective date 6/22/2026.
- : Becomes Act No. 958 without the Governor's signature.
- : Sent to the Governor by the Secretary of the Senate.
- : Signed by the Speaker of the House.
- : Enrolled. Signed by the President of the Senate.
- : Received from the House without amendments.
- : Read third time by title, roll called on final passage, yeas 90, nays 2. Finally passed, ordered to the Senate.
- : Scheduled for floor debate on 05/29/2026.
- : Read by title, passed to 3rd reading.
- : Reported without Legislative Bureau amendments.
Votes
- House Vote on SB 406, FINAL PASSAGE (#1638) (May 29, 2026): 90 yea, 2 nay, passed
- Senate Vote on SB 406, FINAL PASSAGE (#302) (April 13, 2026): 37 yea, 0 nay, passed
Common questions
- What is SB406?
- SB406 is a bill in the Louisiana Legislature (2026 Regular Session): TAX/LOCAL: Authorizes the city of Slidell to levy a hotel occupancy tax. (gov sig) (EN +$590,000 LF RV See Note).
- What does SB406 do?
- In its own words: An act To enact R.S. 47:338.265, relative to the city of Slidell; to authorize the governing authority of the city, subject to voter approval, to levy and collect a hotel occupancy tax; to provide for the use of the tax proceeds; to provide for an effective date; and to provide for related matters. Notice of intention to introduce this Act has been published.
- What is the status of SB406?
- Chaptered as of June 23, 2026. Latest action: Effective date 6/22/2026. (June 23, 2026).
- Who sponsored SB406?
- Owen, Robert (R, 1).
- Where is the official record for SB406?
- On the Louisiana Legislature website: https://legis.la.gov/legis/BillInfo.aspx?s=26RS&b=SB406
Source: official Louisiana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.