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

Sec. 82-711 defines a taxable "hotel" as any establishment furnishing rooms or overnight camping facilities for transient guests, expressly excluding hospitals, nursing homes, and hotel-like facilities run by a hospital or clinic solely for patients and their families. Sec. 82-713 applies the tax to "all hotels located within the parish" -- because Lafayette is a consolidated city-parish government, the tax reaches lodging and campgrounds anywhere in Lafayette Parish, not merely inside the city limits. Sec. 82-714 levies a tax "which shall not exceed four percent" of the rent or fee charged for occupying a hotel room or overnight camping facility in the parish, and Sec.

82-715 makes the guest -- the person exercising or entitled to occupancy -- responsible for paying it at the time the room rent is paid. Sec. 00 a day, and Sec. 82-717 states the tax stacks on top of, rather than replacing, any other tax the city-parish government levies. Collection follows the same procedures set out for the parish occupational license tax in Article IV of the chapter, including its returns, inspection rights, collection remedies and penalties (Sec. 82-718). Sec. 82-719 dedicates the proceeds, after a reasonable collection cost is retained, to the Convention and Visitors Commission, which must spend the money solely on programs and staff that attract conventions and tourists to the parish; the revenue is kept outside the general fund.