Opinion Number

Dear Ms. Condon:

On behalf of the Town of New Llano (the "Town"), you requested the opinion of this office as to whether or not a municipality can levy a motel occupancy tax on its own. Please be advised as follows:

The Louisiana Supreme Court in Gallaspy v. Washington Parish PoliceJury, et al., 94-1434 (La. 11/30/94), 645 So.2d 1139, held that a tax on the occupancy of hotel rooms, motel rooms and overnight camping facilities was a sales tax, and because said sales tax had not been authorized by the electorate in accordance with Article VI, Section 29 of the Louisiana Constitution, it was…