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SB 43

TAX/LOCAL: Provides for occupancy taxes levied by the governing authority for St. Tammany Parish. (8/1/25)

2025 Regular Session Introduced by Patrick McMath

SB 43 grants St. Tammany Parish authority to levy occupancy taxes on lodging, effective August 1, 2025, generating local revenue from hotels and short-term rentals.

Becomes Act No. 468 without the Governor's signature.
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WeVote Research Nonpartisan
Bill Summary · SB 43

Legislative bill overview

SB 43 authorizes St. Tammany Parish's governing authority to levy occupancy taxes—taxes charged on hotel rooms, rentals, and similar short-term lodging accommodations. The bill became law without the Governor's signature on July 1, 2025, with an effective date of August 1, 2025.

Why is this important

Occupancy taxes are a primary revenue source for parishes and municipalities, funding tourism infrastructure, promotional activities, and local services. This authorization gives St. Tammany Parish the legal authority to implement or modify occupancy tax rates, directly affecting tourism businesses, visitors, and local government budgets in the parish.

Potential points of contention

  • Business impact: Hotels, vacation rental operators, and hospitality businesses may face new or increased tax burdens, potentially affecting competitiveness with neighboring parishes
  • Rate ambiguity: The bill doesn't specify tax rates or caps, leaving significant discretion to parish leadership on how much to levy
  • Tourist burden: Visitors bear the tax cost directly through lodging bills, which could discourage travel to St. Tammany Parish compared to lower-tax alternatives

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

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