Louisiana Stadium & Exposition District Hotel Occupancy Tax

The Louisiana Stadium and Exposition District imposes a four percent hotel occupancy tax in Jefferson and Orleans Parishes. Constitution Ancillaries, Article 14, Section 47(M) authorizes the District to imposed the tax by ordinance adopted by its Board of Commissioners and permits the District to contract with another entity for collection of the tax. Currently, LDR collects the tax under a contract with the District.

The Louisiana Stadium and Exposition District Hotel Occupancy tax is in lieu of two percent state sales tax levied on hotel/motel room rentals by R.S. 47:302. The two percent levied by R.S. 47:321 and 331 and R.S. 51:1286 still applies as does the forty-five hundredths of one percent levied by R.S. 47:321.1 effective July 1, 2018.