DISTRICTS/CRIME PREVENT: Provides relative to the Faubourg Marigny Security and Improvement District in Orleans Parish

HLS 26RS-1045 ORIGINAL
2026 Regular Session
HOUSE BILL NO. 483
BY REPRESENTATIVE NEWELL
DISTRICTS/CRIME PREVENT: Provides relative to the Faubourg Marigny Security and
Improvement District in Orleans Parish
1 AN ACT
2 To amend and reenact R.S. 33:9091.23(G), relative to Orleans Parish; to provide relative to
3 the Faubourg Marigny Security and Improvement District; to provide relative to
4 district funding; to provide for the levy of a sales tax and a hotel occupancy tax
5 within the boundaries of the district; to provide for effectiveness; and to provide for
6 related matters.
7 Notice of intention to introduce this Act has been published
8 as provided by Article III, Section 13 of the Constitution of
9 Louisiana.
10 Be it enacted by the Legislature of Louisiana:
11 Section 1. R.S. 33:9091.23(G) is hereby amended and reenacted to read as follows:
12 §9091.23. Faubourg Marigny Security and Improvement District
13 * * *
14 G. Additional contributions funding. (1)(a) The governing authority of the
15 city of New Orleans may levy and collect a sales and use tax within the boundaries
16 of the district not to exceed two percent.
17 (b) The tax shall be imposed by resolution of the board and shall be levied
18 upon the sale at retail, the use, the lease or rental, the consumption, the distribution,
19 and the storage for use or consumption of tangible personal property or digital
20 products and upon the sales of services within the boundaries of the district, all as
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HLS 26RS-1045 ORIGINAL
HB NO. 483
1 defined in R.S. 47:301 et seq. However, the resolution imposing the tax shall be
2 adopted only after the proposition authorizing the levy of the tax is approved by a
3 majority of the qualified electors of the district voting on the proposition at an
4 election held for that purpose and conducted in accordance with the Louisiana
5 Election Code. The purpose and rate of the tax shall be as provided in the resolution.
6 (c) Except where inapplicable, the procedure established by R.S. 47:301 et
7 seq. shall be followed in the imposition, collection, and enforcement of the tax, and
8 procedural details necessary to supplement those Sections and to make them
9 applicable to the tax authorized in this Subsection shall be fixed in the resolution
10 imposing the tax.
11 (d) The tax shall be imposed and collected uniformly throughout the
12 jurisdiction of the district.
13 (e) The tax levied pursuant to this Subsection shall be in addition to all other
14 taxes other political subdivisions within the jurisdiction of the district are authorized
15 to levy and collect.
16 (2)(a) In addition to any other tax levied and collected, the governing
17 authority of the city of New Orleans may levy and collect a tax upon the paid
18 occupancy of hotel rooms located within the district. The hotel occupancy tax shall
19 not exceed two percent of the rent or fee charged for such occupancy.
20 (b) The word "hotel" as used in this Section shall have the same definition
21 as that contained in R.S. 47:301(6).
22 (c) The person who exercises or is entitled to occupancy of the hotel room
23 shall pay the hotel occupancy tax at the time the rent or fee for occupancy is paid.
24 "Person" as used in this Paragraph shall have the same definition as that contained
25 in R.S. 47:301(8).
26 (d) The hotel occupancy tax shall be in addition to all taxes levied upon the
27 occupancy of hotel rooms located within the district.
28 (e) The governing authority shall impose the tax by ordinance. However, the
29 ordinance imposing the tax shall be adopted by the governing authority only after a
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HB NO. 483
1 proposition authorizing the levy of the tax has been approved by a majority of the
2 electors of the district voting at an election held for that purpose in accordance with
3 the Louisiana Election Code.
4 (f) The governing authority may enter into a contract with any public entity
5 authorized to collect sales or use taxes, under terms and conditions it considers
6 appropriate, including payment of a reasonable collection fee for the collection of the
7 hotel occupancy tax authorized by this Section.
8 (3) The district may solicit and accept additional voluntary contributions and
9 grants to further the purposes of the district.
10 * * *
11 Section 2. This Act shall become effective on July 1, 2026; if vetoed by the governor
12 and subsequently approved by the legislature, this Act shall become effective on July 1,
13 2026, or on the day following such approval by the legislature, whichever is later.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 483 Original 2026 Regular Session Newell
Abstract: Authorizes the governing authority of the city of New Orleans to levy a sales tax
and a hotel occupancy tax within the Faubourg Marigny Security and Improvement
District, subject to voter approval, not to exceed 2%.
Present law creates the Faubourg Marigny Security and Improvement District in Orleans
Parish as a political subdivision of the state for the purpose of promoting and encouraging
the security of the district and quality of life initiatives for district residents. Provides for
district boundaries, governance, and powers and duties.
Proposed law retains present law.
Present law authorizes the governing authority of the city of New Orleans, subject to voter
approval, to impose and collect a parcel fee within the district for the initial calendar year
as follows:
(1) For each unimproved residential parcel, a flat fee not to exceed $250 per year.
(2) For each improved residential parcel with a single dwelling unit, a flat fee not to
exceed $250 per year.
(3) For each improved residential parcel with two dwelling units, a flat fee not to exceed
$300 per year.
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(4) For each improved residential parcel with three to four dwelling units, a flat fee not
to exceed $500 per year.
(5) For each improved residential parcel with five to nine dwelling units, a flat fee not
to exceed $750 per year.
(6) For each improved residential parcel with ten or more dwelling units, a flat fee not
to exceed $1,250 per year.
(7) For each unimproved parcel zoned for commercial use, a flat fee not to exceed $500
per year.
(8) For each improved parcel zoned for commercial use, a flat fee not to exceed $750 per
year.
(9) For each improved parcel, residential or commercial, used for the purposes of
rooming and boarding house, bed and breakfast, hostel, hotel/motel, etc. (transient
housing), a flat fee not to exceed $1,800 per year.
(10) For improved residential parcels that qualify for a special ad valorem tax assessment
pursuant to present constitution (Art. VII, Sec. 21), except parcels used for transient
housing, the fee shall be imposed at 50% of the respective fee amount.
Present law requires that the fee amounts be increased by $25 per year, without election.
Proposed law retains present law and additionally authorizes the governing authority of the
city of New Orleans, subject to voter approval, to levy a sales tax within the boundaries of
the district, not to exceed 2%. Provides that the purpose and rate of the tax shall be as
provided in the resolution authorizing the tax.
Proposed law further authorizes the governing authority of the city of New Orleans, subject
to voter approval, to levy and collect a hotel occupancy tax. Provides that such tax shall not
exceed 2% of the rent or fee charged for such occupancy.
Proposed law requires that the tax be paid by the person who exercises or is entitled to
occupancy of the hotel room at the time the rent or fee for occupancy is paid. Authorizes
the governing authority to contract with any public entity authorized to collect sales or use
taxes for the collection of the hotel occupancy tax.
Effective July 1, 2026.
(Amends R.S. 33:9091.23(G))
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