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Bill

Bill

SB 406

TAX/LOCAL: Authorizes the city of Slidell to levy a hotel occupancy tax. (gov sig) (EN +$590,000 LF RV See Note)

2026 Regular Session Introduced by Bob Owen

Slidell gains authority to levy hotel occupancy tax, projected to generate $590,000 annually for city operations.

Effective date 6/21/2026.
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Bill Summary · SB 406

Legislative bill overview

SB 406 grants the city of Slidell, Louisiana authority to impose a hotel occupancy tax on guests staying in hotels within city limits. The bill enables local revenue generation specifically from transient lodging accommodations.

Why is this important

This tax would generate approximately $590,000 in annual local revenue for Slidell's general fund without raising taxes on residents. Hotel occupancy taxes are commonly used by municipalities to fund infrastructure, tourism promotion, and public services while distributing costs to visitors rather than permanent residents.

Potential points of contention

  • Competitiveness concerns: Adding a hotel tax might make Slidell's lodging less competitive compared to nearby cities without such taxes, potentially driving visitors to competing destinations
  • Economic impact on hospitality industry: Local hoteliers may oppose the tax, arguing it reduces their competitiveness and could suppress occupancy rates
  • Revenue predictability: Hotel occupancy fluctuates with tourism and economic conditions, making budgeting based on this revenue stream less stable than property or income taxes

Compiled from official sources — confirm details with the bill’s official record.

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