Ascension Parish, LA Hotels & Lodging: Transient Occupancy Tax (2026)

Article VIII of Chapter 13 has a tangled history that the code itself documents in an editor's note: an October 20, 1994 ordinance first enacted a hotel/motel tax as Sections 13-131 through 13-140, but a September 21, 1995 ordinance repealed it and replaced it with a version set to expire December 31, 1995 unless renewed. The parish subsequently shifted collection to the Ascension Parish Tourist Commission, and the code now carries the Tourist Commission's own Ordinance No. ' That section levies a tax of two percent 'upon the rent or fee charged for the occupancy of hotel rooms, motel rooms and overnight camping facilities within the jurisdiction of the Ascension Parish Tourist Commission,' using authority the Louisiana Legislature granted in Act No.

47 of its 1995 Regular Session. Rather than write its own collection and enforcement machinery into the parish code, Section 13-131(b) adopts Act No. 47's levy, imposition, collection, and enforcement provisions wholesale, 'as same may be hereafter amended,' and assigns administration to the Tourist Commission rather than the parish's own tax collector. Because overnight camping facilities are named alongside hotel and motel rooms, the 2 percent applies to short-term paid camping and RV-site stays inside the Tourist Commission's jurisdiction as well as traditional lodging, though the parish code does not separately define which booking platforms or short-term rental arrangements fall inside that jurisdiction.