Tangipahoa Parish, LA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 4% on short-term rental of homes/cabins
- Taxable units
- Homes, apartments, cabins, dwelling units
- Who must collect
- Dealers, operators, marketplace facilitators
- Collector
- Tangipahoa Parish Sheriff's Office
- Late penalty
- 5% per 30 days, capped at 25%, plus interest
Summary
Tangipahoa Parish's 4 percent occupancy tax reaches short-term rentals directly: homes, apartments, cabins and dwelling units rented for lodging are taxed the same as hotels, and platforms defined as marketplace facilitators must collect and remit the tax.
Marketplace facilitators are entities that provide a platform through which third parties offer to rent and accept consideration from occupants for rentals, for a period of less than 29 days for 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. ... 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. ... The occupancy tax shall be collectable from all persons engaged as dealers, operators, or marketplace facilitators of facilities for which this occupancy tax is imposed. ... (a)The occupancy tax is authorized to be collected by a "collector" which term shall mean the Tangipahoa Parish Sheriff's Office.
Full Breakdown
Chapter 46, article III of the Code of Ordinances defines a marketplace facilitator as an entity providing a platform through which third parties rent and accept payment from occupants for stays of less than 29 days in rooms, lodging, homes, apartments, cabins or residential dwelling units intended for one or more persons to the exclusion of others; this reaches booking platforms hosting short-term rental listings. Section 46-47(a) levies the same additional occupancy tax of four percent on any hotel or person renting homes, apartments, cabins or residential dwelling units for lodging, and expressly makes the tax 'collectable from all persons engaged as dealers, operators, or marketplace facilitators' of the taxed rentals, so a listing platform can be liable for collection alongside the property operator.
Section 46-48(a) names the Tangipahoa Parish Sheriff's Office as the 'collector' authorized to administer and enforce the tax and appoint deputies or agents for that purpose; proceeds go to the Tangipahoa Tourism Commission under the same deposit rules that apply to hotel receipts. No election was required to impose the tax on the district because the parish registrar of voters certified there are no qualified electors within the taxing district's boundaries.
Violations & Fines
A short-term rental operator or marketplace facilitator that pays late owes 1.25 percent monthly interest plus a 5 percent penalty per 30 days of delinquency, capped at 25 percent, and 10 percent attorney's fees if the parish sues to collect (Sec. 46-49(a)). A facilitator or host that files an incorrect, false or fraudulent report is subject to the collector's own estimate-and-assessment of tax owed, plus the cost of any audit, and willful noncompliance draws a further 5 percent penalty or $10.00, whichever is greater (Sec. 46-49(b)-(c)).
Frequently Asked Questions
Do short-term rentals like Airbnb owe Tangipahoa Parish occupancy tax?
Does a booking platform have to collect the tax for a host?
Who enforces the short-term rental occupancy tax in Tangipahoa Parish?
Sources & Official References
Other rules in Tangipahoa Parish
How Tangipahoa Parish compares: Cities with the Highest Short-Term Rental Taxes·Compare Tangipahoa Parish to another location·View the Louisiana short-term rentals overview
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