§ 20-276. Tax imposed.

(a)

The tax imposed and levied shall be collected by the owners, operators and/or management of the said hotels, motels, bed and breakfast facilities, camping facilities and houseboats rented as overnight lodging at the time the rent or fee of occupancy is paid by the user or person of such facilities, and shall be remitted to the parish school board tax collection division, monthly, on or before the 20th day of each month ensuing the month in which such tax has been collected.

(b)

The terms "hotel," "motel," "bed and breakfast facility," "camping facility" and "houseboat rented as overnight lodging," as used herein, means and includes any establishment, both public and private, engaged in the business of furnishing or providing rooms and overnight camping facilities intended or designed for dwelling, lodging or sleeping purposes, to transient guests where such establishment consists of two or more guest rooms and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility used in conjunction with a hospital or medical clinic providing rooms exclusively for patients and their families. The term "person," as used herein, shall have the same definition as that contained in R.S. 47:301(8). The said tax shall not apply to the rent for hotel rooms, motel rooms, bed and breakfast facilities, camping facilities or houseboats rented as overnight lodging rented to the same occupant for a period of 30 or more calendar days.

(Ord. of 4-6-1999, § 2)

State law reference

Occupancy tax imposed by St. Martin Parish, R.S. 33:4574.1.1(27), (45).