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Tax Facts Vol. 17, No. 2

Tax Facts Index


East Baton Rouge Parish

Department of Finance

Vol. 17,  No. 2

April 2006

Hotel/Motel Occupancy Tax

Over the last several months, important tax changes have been made regarding the hotel/motel industry. During the first extraordinary session of 2005, Act 60 was passed which repealed the “thirty (30) day rule” that exempted guests renting a hotel/motel transient guest room for thirty days or more from the 4% hotel/motel occupancy tax. In addition, Act 60 also repealed the exemption of the occupancy tax on those hotel/motel rooms rented on an annual contract basis for consecutive or non-consecutive days. As a result of this legislation, these deductions will no longer be allowed beginning with the January 2006 Hotel/Motel Occupancy Tax report.

Hotel/Motel Sales Tax

The following was taken from a Notice of Intent issued by the Louisiana Department of Revenue, Policy Services Division, dated February 24, 2006, and specifically deals with a more restrictive definition of the term hotel for sales tax purposes.

The Department of Revenue, Office of the Secretary, as authorized by and pursuant to the provisions of the Administrative Procedure Act, R. S. 47:1511, gives notice of its intent to amend and adopt Louisiana Administrative Code (LAC) 61:I.4301 relative to sales tax applicable to transactions for hotel services. Louisiana Revised Statute 43:4301 as well as the Uniform State and Local Sales Tax Definitions have been changed as follows:

Hotel -

a. The term hotel has been defined under R.S. 47:301(6) to be somewhat more restrictive than normally construed relative to the size of the establishment. Those establishments engaged in the business of furnishing sleeping rooms, cottages or cabins to transient guests that consist of six such accommodations at a single business location meet the statutory definition. If an establishment has fewer than six sleeping rooms, cottages or cabins at a single business location for transient guests, the establishment is not a hotel for purposes of state and local sales or use tax. The statutory definition of hotel excludes facilities with fewer than the specified number of accommodations from collection of state and local sales or use tax.

b. (i) In determining whether an establishment furnishes hotel services to transient guests, it is determined that a guest who transacts for the services of a hotel, regardless of the length of time that the hotel services are used, is considered a transient guest and the transaction is subject to sales tax. Where a hotel provides permanent residences to permanent occupants, the transaction is not subject to state and local sales or use tax. For the transaction to be considered a rental as a permanent residence to permanent occupants, the physical properties of the space must provide the basic elements of a home, including full-sized and integrated kitchen appliances and facilities. Additionally, the occupant must use the facilities of the hotel as a home with the intent to permanently remain. When all conditions of the above two standards are met, the occupant may be considered non-transient for the purposes of the state and local sales or use tax. A lease with a hotel for a period of not less than one year will be considered as evidence in support of permanent residency status, when the area rented contained the required physical properties of the hotel accommodations at the beginning of the lease. Proof that hotel rental contained the requisite physical properties of the hotel accommodations within a unit continuously rented by one person or family for a period greater than one year will be considered as evidence in support of permanent residency status. The Department may require additional evidentiary support of claims of non-transient status.

(ii) For the purposes of state and local sales and use tax collections under R.S. 47:301 et seq. a guest of a hotel is a natural person.

This change will become effective May 20, 2006, and affects sales tax only. Please direct questions regarding this topic to the Revenue Division 389-3084.

Sales Tax Due Dates

Following are the sales tax due dates for the second quarter of 2006:

For the Month of Tax Due Date Delinquent
April May 1 May 22
May June 1 June 21
June July 1 July 21

Need help?

Taxpayers may contact the Revenue Division by phone or fax to receive assistance between the hours of 8 a.m. and 5 p.m., Monday-Friday.

Taxpayer Assistance: (225) 389-3084
Fax Number: (225) 389-5369


Taxpayer Topics

The Tax Facts Newsletter is issued quarterly by the Finance Department/Revenue Division.  Our mission is to provide taxpayers with information concerning developments and policies regarding the collection of local sales and use taxes within East Baton Rouge Parish.  The Revenue Division invites any suggestions, questions or comments that you would like addressed in future issues of Tax Facts.  Please send these items to:

City of Baton Rouge -
 Department of Finance
P. O. Box 2590
Baton Rouge, LA  70821-2590
Attention:  Steve Thomas
or send us an e-mail

Remember to mail your return early!  Returns bearing a U.S. postmark on or after the above delinquent dates will be assessed penalty, interest, and loss of vendor's compensation.

Department of Finance - Revenue Division
222 St. Louis Street, Room 404
Baton Rouge, LA  70802

Proud Member of the Louisiana Association of Tax Administrators External web link not maintained by City of Baton Rouge