Tangipahoa Parish, LA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 4% occupancy tax on hotel rentals
- Collector
- Tangipahoa Parish Sheriff's Office
- Revenue use
- Funds Tangipahoa Tourism Commission
- Late interest
- 1.25% per month on unpaid tax
- Late penalty
- 5% per 30 days, capped at 25%
- Legal basis
- R.S. 33:4574.1, Sec. 46-47
Summary
Tangipahoa Parish levies a 4 percent occupancy tax on hotel room rentals in the parish, on top of state and local sales tax, collected by the Sheriff's Office and dedicated to funding the Tangipahoa Tourism Commission's operations.
Hotel means and includes any establishment, both public and private, engaged in the business of furnishing or providing rooms and overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of one or more guest rooms ... (a)In accordance with R.S. 33:4574.1. and other constitutional and statutory authority supplemental thereto, and continuing thereafter in perpetuity, an additional occupancy tax of four percent, upon any hotel or person from the rental or lease of any rooms, lodging, accommodations, homes, apartments, cabins, or residential dwelling units that are intended to be used as a room, lodging, or sleeping accommodation by one or more persons to the exclusion of all others. ... (b)The proceeds of the occupancy tax be used for the purpose of providing funds for the operation of the Tangipahoa Tourism Commission in accordance with state law.
Full Breakdown
Chapter 46, article III of the Code of Ordinances defines a hotel broadly: any public or private establishment furnishing rooms or overnight camping facilities designed for dwelling, lodging or sleeping to transient guests, with one or more guest rooms, but excluding hospitals, nursing homes, sanitariums and nonprofit camp or retreat facilities exempt under IRC 501(c)(3). S. 1 and continuing in perpetuity; no election was required because the parish registrar of voters certified there are no qualified electors in the taxing district. Under Sec. 46-47(b), the proceeds fund the Tangipahoa Tourism Commission, which under Sec.
46-66 must submit an annual budget to the parish council for approval and have its books independently audited each year. Section 46-48 designates the Tangipahoa Parish Sheriff's Office as the tax collector, empowered to appoint deputies and enforce rules, and directs that collected funds be deposited promptly with the tourism commission, except amounts under protest or litigation, which go to a separate escrow account pending resolution.
Violations & Fines
Unpaid occupancy tax draws interest of 1.25 percent per month plus a penalty of 5 percent for every 30 days delinquent, capped at 25 percent in the aggregate, and if suit is filed, attorney's fees of 10 percent of the tax, interest and penalty combined (Sec. 46-49(a)). A hotel that files a false, fraudulent or grossly incorrect report faces a collector estimate-and-assess process plus audit costs, and willful but non-fraudulent noncompliance draws an additional specific penalty of 5 percent of the deficiency or $10.00, whichever is greater (Sec. 46-49(b)-(c)). General Code violations of the article are also punishable under Sec. 1-13, with each day of continued noncompliance a separate offense.
Frequently Asked Questions
What is the hotel occupancy tax rate in Tangipahoa Parish?
Who collects the Tangipahoa Parish hotel occupancy tax?
What happens if a hotel pays the occupancy tax late?
Where does the hotel occupancy tax money go?
Sources & Official References
Other rules in Tangipahoa Parish
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