WeVote
Log In

Bill

Bill

SB 430

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

2026 Regular Session Introduced by Sam Jenkins

SB 430 grants Louisiana's Shreveport-Bossier Convention and Tourist Bureau authority to impose a hotel occupancy tax on lodging to fund tourism promotion and convention activities.

Effective date 8/1/2026.
0
WeVote Research Nonpartisan
Bill Summary · SB 430

Legislative bill overview

SB 430 authorizes the Shreveport-Bossier Convention and Tourist Bureau to levy a hotel occupancy tax on lodging accommodations. This tax would be collected from hotel guests staying in the Shreveport-Bossier area and presumably directed toward convention and tourism promotion activities. The bill takes effect August 1, 2026.

Why is this important

Hotel occupancy taxes are a primary revenue source for tourism bureaus and convention centers, funding marketing, event promotion, and hospitality infrastructure that attracts visitors and generates economic activity. The ability to levy this tax directly would allow the bureau to operate more independently and invest in regional tourism development without relying entirely on general fund appropriations.

Potential points of contention

  • Tax burden on visitors and hospitality industry – The tax increases costs for hotel guests and may affect competitive pricing of Shreveport-Bossier hotels compared to nearby regions, potentially reducing occupancy rates
  • Rate and revenue details – The bill summary does not specify the tax rate or revenue caps, raising questions about how high the tax could be imposed and how revenues would be allocated
  • Local business input – Hotel owners and operators may have concerns about implementation procedures, collection responsibilities, and whether the tax structure was determined through adequate stakeholder consultation

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

Sign in to ask a question.