St. Tammany Parish, LA Hotels & Lodging: Transient Occupancy Tax (2026)

Sec. 22-117 imposes and levies the tax within both the incorporated and unincorporated areas of the parish for the operations of the parish tourist and convention commission, fixing the rate at three percent of the rental or fee charged for occupancy. Sec. 22-116 defines 'hotel' to include any establishment, including short term rentals, both public and private, furnishing rooms or overnight camping facilities to transient guests where the establishment has two or more guest rooms; motels, tourist camps and campgrounds with hookups for transient or overnight campers are also swept in.

The definition carves out hospitals, convalescent or nursing homes and sanitariums, plus nonprofit camp and retreat facilities exempt under IRC section 501(c)(3) whose net revenue is devoted wholly to the nonprofit's purposes. Sec. 22-118 exempts rent for a room occupied by the same occupant for 30 or more calendar days, or rooms rented on an annual contractual basis. Under Sec. 22-119 and Sec. 22-120, the tax is paid by the occupant at the time rent is paid, and is collectible from dealers or operators of the taxed facilities.

Sec. 22-121 ties the payment schedule to the parish school board's sales and use tax due dates, meaning the hotel tax is due and payable monthly. Editor's notes confirm Ordinance No. S. 1(M), caps the parish's authority at three percent of rent charged.