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SB 43 Louisiana Senate · 2025 Regular Session

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

SB 43 adjusts occupancy tax rules for St. Tammany Parish. It authorizes the parish's Tourist and Convention Commission to collect up to 3.4% tax on hotel/motel stays, and directs 25% of revenue exceeding 3% to the St. Tammany Parish Development District. This funding must support tourism marketing, business development, and economic initiatives to promote the parish as a travel and investment destination. The bill directly affects the commission (which collects the tax) and the development district (which receives the allocated funds).
Issues: ✓ Budget & TaxesSupports Budget & TaxesAuthorizes 3.4% occupancy tax with 25% revenue above 3% directed to tourism/economic development funding, advancing fiscal allocation for local economic initiatives.90% confidence
Bill status signed all 5 stages cleared
Introduction
Mar 2025
Committee Review
May 2025
Senate Passage
May 2025
House Passage
Jun 2025
Signed into Law
Jul 2025
Introduced Mar 31, 2025 Signed Jul 1, 2025
Maddy AI version diff · 3 comparisons

What changed between versions

SB43 Original → SB43 Act · 2 edits
MINOR
This bill updates the occupancy tax rate for the St. Tammany Parish Tourist and Convention Commission from 3% to 4% and introduces a new requirement that one-quarter of the tax revenue collected above the 3% threshold must be transferred to the St. Tammany Parish Development District. The change allows the commission to collect higher taxes on hotel and camping stays while ensuring a portion of the additional revenue is directed toward local business development and marketing initiatives.
Scope change
The bill expands the financial scope of the St. Tammany Parish Tourist and Convention Commission by increasing the maximum allowable occupancy tax rate and adding a new funding stream to the parish's development district.
FISCAL

Increased the maximum occupancy tax rate from 3% to 4% for hotel rooms, motel rooms, and overnight camping facilities.

Mandated that 25% of tax revenue collected above the 3% threshold be transferred to the St. Tammany Parish Development District to support business development and tourism marketing programs.

Floor votes · Senate May 6, 2025 · House Jun 2, 2025

How they voted

32–4
Passed · 1 other
Total votes 37
May 6, 2025
D Democratic11
10 Yea 1
90% Yea
R Republican26
22 Yea 4 Nay
84% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
18
Key actions
4
Committee
4
Amendments
1
Jun 2, 2025
Lower · Passed
Read third time by title, roll called on final passage, yeas 89, nays 6. Finally passed, ordered to the Senate.
lower
May 27, 2025
Introduced
Reported without Legislative Bureau amendments.
lower
May 22, 2025
Lower · Passed
Reported favorably (11-0). Referred to the Legislative Bureau.
lower
May 7, 2025
Committee
Read by title, under the rules, referred to the Committee on Municipal, Parochial and Cultural Affairs.
lower
May 6, 2025
Upper · Passed
Read by title, passed by a vote of 34 yeas and 4 nays, and sent to the House. Motion to reconsider tabled.
upper
Apr 30, 2025
Upper · Passed
Reported with amendments.
upper
Apr 14, 2025
Committee
Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Local and Municipal Affairs.
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Patrick McMath
Patrick McMath
RRepublican
LA
11