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Hotel And Lodging Tax In Louisiana 2026: TOT Rates By City
New Orleans stacks four separately named hotel taxes on one room, and most Louisiana localities need a voter-approved election before adopting or raising one. See 2026 rates by parish.
August 27, 2026
6
min. read
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TL;DR
- Louisiana has no single general local-option hotel tax statute; nearly every parish, city, or tourist commission has its own separately numbered enabling law.
- "Hotel tax," "lodging tax," "occupancy tax," "bed tax," and "hotel occupancy tax" all describe the same kind of charge, but each Louisiana jurisdiction's rate comes from its own individual statute.
- New Orleans stacks at least four separately named, separately administered hotel taxes on the same room-night, on top of the state sales tax.
- Most new or increased local hotel taxes in Louisiana genuinely require a voter-approved election, written directly into each enabling statute rather than one general state law.
- The exemption threshold is 30 consecutive days, confirmed for New Orleans specifically.
- No Louisiana fee-transparency law was found at the state or city level.
- Baton Rouge and Calcasieu Parish both administer their hotel tax through named Economic Development Districts, each carrying its own rate on the same parish form.
How Louisiana's Hotel and Lodging Tax Works
Louisiana has no single general local-option hotel tax statute. Instead, the legislature has passed an individual, separately numbered law for nearly every parish, city, or tourist commission that wants to levy one, so a hotelier's actual rate and rules trace back to that specific jurisdiction's own statute, not a uniform state code section.
Unlike most other states in this cluster, Louisiana genuinely does require voter approval in most cases, written directly into the individual enabling statutes rather than one constitutional provision. A parish tourist commission or local governing authority typically can't adopt or raise its occupancy tax until a majority of electors approve it in an election held for that purpose, a real and functional voter-approval requirement, just implemented statute by statute instead of through one blanket law.
The tax applies to hotels and short-term rentals, on top of the state's general sales tax, which itself rose from 4.45% to 5% effective January 1, 2025, so any older content still citing the previous rate is now stale.
Tax Rates and Extra Fees
Because each jurisdiction's authority comes from its own statute, and some parishes use named district zones rather than one flat rate, the combined total varies significantly. Here's where the major Louisiana markets stand as of 2026.
| City / parish | Rate | Notes |
|---|---|---|
| New Orleans (Orleans/Jefferson Parishes, combined) | ~16% combined | Stacks the state sales tax with four separately named local taxes: the city hotel/motel sales tax, a flat per-night occupancy privilege fee, the Exhibition Hall Authority tax, and the Stadium and Exposition District tax |
| Capitol House Economic Development District (Baton Rouge) | 15.5% | Includes sales tax within this figure, unlike the parish's other district rows; the highest single rate found in this research |
| Baker & Zachary (East Baton Rouge Parish) | 9% | Local hotel/motel tax only, before the 5% state sales tax |
| Shreveport / Caddo Parish | Up to 6.5% | A 4.5% base plus up to 2% additional, itself split by earmark among a sports commission, a bowl foundation, and a regional air service alliance |
| East Baton Rouge Parish (base) | 6% | Applies in the City of Baton Rouge, St. George, and unincorporated parish areas |
| Calcasieu Parish (base, outside any district) | 5% | Named Economic Development Districts within the parish carry their own separate combined rate |
| Natchitoches | 3.5% | Rate set directly by its own numbered statute |
| City of Central (East Baton Rouge Parish) | 4% | The lowest of the four East Baton Rouge municipal rates on the same form |
| Opelousas | 2% | n/a |
| Allen Parish | 1% | One of the lowest verified rates in the state, a rural parish |
Rates change only after a voter-approved election in most jurisdictions, so treat this table as a starting point and confirm the current published rate with the specific parish or city before filing.
Louisiana's version of a district assessment takes a specific local form: rather than one citywide tourism marketing district layered over a base rate, East Baton Rouge and Calcasieu Parishes both administer their hotel tax through several separately named Economic Development Districts, each with its own combined rate listed right on the parish's own remittance form. A hotel's correct rate depends on which specifically named district zone it sits in, not just its city or parish generally. New Orleans achieves a similar stacking effect through named, single-purpose taxes rather than geographic districts.
Collection and Remittance
The guest pays the tax, and the property remits it. Every jurisdiction verified in this research files monthly, with returns due the 1st of the month following the tax period and becoming delinquent if not filed by the 20th or 21st, depending on the parish. No quarterly-filing option was found for any Louisiana hotel tax jurisdiction, monthly filing is what the evidence actually shows statewide.
Exemptions From Louisiana's Hotel Tax
Louisiana's exemption threshold is 30 consecutive days, confirmed directly for New Orleans: sleeping rooms furnished to the same occupant for 30 or more consecutive days are exempt from the city's hotel occupancy privilege tax, matching the common rule used in many other states, though this was verified specifically for New Orleans rather than confirmed parish by parish across the entire state.
Common Mistakes Hotels Make With TOT Compliance
- Assuming one hotel tax applies in New Orleans. The city stacks four separately named taxes, the city sales tax, a flat per-night occupancy fee, the Exhibition Hall Authority tax, and the Stadium and Exposition District tax, each needing its own line.
- Using the pre-2025 state sales tax rate. Louisiana's state sales tax rose from 4.45% to 5% effective January 2025, older figures understate what's owed.
- Applying a parish's base rate inside a named district. Both Baton Rouge and Calcasieu Parish charge different rates depending on which specific Economic Development District a property sits in, not just the parish generally.
- Assuming a new local tax can be adopted without a vote. Most Louisiana enabling statutes require a majority of electors to approve the tax in an election before a local governing body can levy it.
- Not remitting collected tax on time. A New Orleans city audit once found a majority of sampled hotels noncompliant with the tax code, and knowingly collecting but not remitting is a criminal act under state law.
- Not retraining front desk staff after a rate change. When a voter-approved election changes a local rate, staff quoting the old number to walk-in guests creates disputes at checkout.
Where A PMS Fits Into TOT Compliance
None of the above is about software. It's about a Louisiana property tracking which of several separately named local taxes actually apply to it, especially in New Orleans where four different charges stack on one room, and knowing which named Economic Development District governs its Baton Rouge or Calcasieu Parish location. Where a PMS actually helps is in keeping each tax configured as its own distinct code, and pulling revenue reports by date range for the monthly filing every jurisdiction requires. roommaster lets properties configure tax codes per rate, so a voter-approved rate change is a configuration update once, not a manual recalculation on every folio.
See how roommaster simplifies multi-property tax reporting.
Frequently Asked Questions
1. Does Louisiana have a statewide hotel tax rate?
No. Louisiana has no general local-option hotel tax statute, nearly every parish and city has its own individual enabling law, and rates range from 1% to over 15% depending on location.
2. What is Louisiana's hotel tax?
Louisiana's hotel tax is generally called the Hotel Occupancy Tax, set jurisdiction by jurisdiction through its own individual state statute, with New Orleans stacking several separately named local taxes.
3. What is Louisiana's lodging tax?
Lodging tax is the same charge as Louisiana's Hotel Occupancy Tax, just a different common name for it, set locally rather than as one statewide figure.
4. How long can a guest stay in Louisiana before the hotel tax stops applying?
30 consecutive days, confirmed for New Orleans specifically, matching the common rule used in many other states.
5. Do Louisiana voters have to approve hotel tax increases?
In most jurisdictions, yes. Louisiana's enabling statutes typically require a majority of electors to approve the tax in an election before it can be adopted or raised.
6. Does Louisiana require hotels to disclose the total price before booking?
No Louisiana law requiring this was found at either the state or city level.
7. Who is responsible for collecting and remitting Louisiana's hotel tax?
The property collects the applicable state and local taxes from the guest and remits them monthly, with returns due the 1st of the following month in every jurisdiction verified for this guide.
