Bossier City, LA Hotels & Lodging: Transient Occupancy Tax (2026)

Bossier City has no free-standing 'hotel occupancy tax' ordinance; instead, it taxes hotel stays through its 1963 general sales and use tax, codified at Code of Ordinances Ch. 106. Sec. 106-151 defines 'hotel' as any establishment 'furnishing sleeping rooms, cottages, or cabins to transient guests' that has six or more such rooms, cottages or cabins at a single business location, and the same section lists that activity, 'the furnishing of sleeping rooms, cottages or cabins by hotels,' among the taxable 'sales of services.' Because the tax attaches to a sale of service rather than to a separate lodging category, Sec.

106-171(5) taxes it at the same flat rate the city applies to every other taxable service: one percent of the gross proceeds derived from the sale. That single percentage point traces back to a September 24, 1963 special election, under Ordinance No. 804 of 1963, that split the levy between the fire and police departments and a hospital and civic auditorium fund; the definitions and rate have carried forward into the current code largely unchanged. The 'hotel' definition also excludes nonprofit religious camp and retreat facilities from the sales tax unless they sell rooms to guests outside organized religious activities, and the code separately defines 'tourist camps' using the identical six-room threshold.

Because the threshold is keyed to rooms at a 'single business location,' a lodging operator running fewer than six rooms, cottages or cabins falls outside the Sec. 106-151 'hotel' definition and outside this particular service-tax classification, even though the property may still owe other city sales and use taxes on any tangible goods it sells.