LA HB114

Authorizes the town of Blanchard to levy a hotel occupancy tax of up to 1% on the rent or fee charged for hotel room occupancy

Requires voter approval through a majority vote at an election before the governing authority can adopt the tax by ordinance

Tax proceeds must be deposited in the town's general fund and used solely for public purposes within the town

Allows the governing authority to contract with public entities authorized to collect sales or use taxes to handle collection, including payment of a reasonable collection fee

Effective July 1, 2026