LA HB483

Authorizes the City of New Orleans to levy a sales and use tax up to 2% within the Faubourg Marigny Security and Improvement District, subject to voter approval by district residents

Authorizes the City of New Orleans to levy a hotel occupancy tax up to 2% on hotel rooms within the district, also requiring voter approval

Sales tax applies to retail sales, rentals, services, and tangible personal property or digital products within district boundaries

Hotel occupancy tax must be paid by the guest at the time rent or fees are paid, and the city may contract with public entities for tax collection

Effective July 1, 2026