SB 406 Louisiana Senate · 2026 Regular Session

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

This bill authorizes the city of Slidell, Louisiana, to potentially impose a tax on hotel room occupancy, but only if voters approve it through a local election. The tax would be limited to a maximum of two percent on hotel room fees and would be collected from guests when they pay for their stay. If approved, the city government would create the tax through an ordinance and could contract with tax collection agencies to administer it. Any revenue generated from the tax must be used to fund recreational facilities or other tourism-related projects specified in the voter-approved proposition.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Mar 2026

Committee Review

May 2026

Senate Passage

Apr 2026

House Passage

May 2026

Signed into Law

Jun 2026

Introduced Mar 16, 2026 Signed Jun 23, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

SB406 Original → SB406 Act 958 · 4 edits

MODERATE

This bill transforms the Slidell hotel occupancy tax from a standard legislative authorization into a mandatory voter-approved measure. The primary change is the addition of a requirement that the tax must be approved by a majority of voters at an election before it can be imposed. Additionally, the bill clarifies that the tax applies to the person paying the rent or fee at the time of payment and expands the list of eligible uses for the tax revenue to include tourism-related initiatives.

Scope change

The bill's scope was expanded to include a mandatory voter referendum process, changing the tax from an automatic legislative action to one requiring public approval.

REQUIREMENT

Added a mandatory requirement that the tax ordinance can only be adopted after a proposition authorizing the tax is approved by a majority of city electors at a special election.

DEFINITION

Clarified that 'Person' refers to the individual who exercises or is entitled to occupancy of the hotel room at the time the rent or fee is paid.

FISCAL

Expanded the allowable uses of tax proceeds to include tourism-related initiatives set forth in the voter proposition, in addition to recreational facilities.

TECHNICAL

Changed the document status from 'ORIGINAL' to 'ENROLLED' and updated page counts to reflect the final enrolled version.

Floor votes · Senate Apr 13, 2026 · House May 29, 2026

How they voted

38–0

Passed · 2 other

Total votes 40

Apr 13, 2026

D Democratic12

12 Yea

100% Yea

R Republican28

26 Yea 2

92% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 29, 2026

Lower · Passed

Read third time by title, roll called on final passage, yeas 90, nays 2. Finally passed, ordered to the Senate.

lower

May 27, 2026

Introduced

Reported without Legislative Bureau amendments.

lower

May 26, 2026

Lower · Passed

Reported favorably (11-0). Referred to the Legislative Bureau.

lower

May 11, 2026

Committee

Read by title, recommitted to the Committee on Ways and Means.

lower

May 7, 2026

Lower · Passed

Reported favorably (10-0). To be recommitted to the Committee on Ways and Means.

lower

Apr 14, 2026

Committee

Read by title, under the rules, referred to the Committee on Municipal, Parochial and Cultural Affairs.

lower

Apr 13, 2026

Upper · Passed

Read by title, passed by a vote of 37 yeas and 0 nays, and sent to the House. Motion to reconsider tabled.

upper

Apr 7, 2026

Upper · Passed

Reported favorably.

upper

Mar 16, 2026

Introduced

Introduced in the Senate. Read by title and placed on the Calendar for a second reading.

upper

1 primary · 0 co-sponsors