New Orleans Exhibition Hall Authority - Hotel Occupancy & Additional Paid Occupancy Tax

Hotel Occupancy and Additional Paid Occupancy

Who Must File?

Any establishment in Orleans or Jefferson parish that is engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging, or sleeping purposes to transient guests, if the establishment consists of six or more guest rooms whether they are under one roof or consist of separate structures, cabins, or cottages must file a tax return.

Rate of Tax

In Orleans and Jefferson parishes:

• 4% - Louisiana Stadium and Exposition District Room Occupancy Tax.

In Orleans Parish only:

• 3% - Ernest N. Morial New Orleans Exhibition Hall Authority Tax.
• 50 cents - per night for hotels with 10 to 299 rooms.
• $1.00 - per night for hotels with 300 to 999 rooms.
• $2.00 - per night for hotels with 1,000 or more rooms.

Date Tax Due

Returns and payments must be filed or transmitted to the Department on or before the 20th of the month following the close of each reporting period.

In accordance with the Louisiana Administrative Code 61:III.1519, dealers who collect the New Orleans Exhibition Hall Authority additional room occupancy tax are required to file the return, Form R-1325, electronically. Mandatory EFT filers must electronically transmit the remittance in accordance with the Louisiana Department of Revenue regulations.