Does the Harahan sales tax apply to the furnishing of rooms by hotels, motels, and tourist camps?

The Harahan sales tax does apply to the sale of certain services including the furnishing of sleeping rooms, cottages or cabins by hotels as stated in LA R.S. 47:301(14)(a).  LA R.S 47:301(6)(a) defines "hotel" as any establishment or person engaged in the business of furnishing sleeping rooms, cottages, or cabins to transient guests, where such establishment consists of sleeping rooms, cottages, or cabins at any of the following:

  1. A single business location.
  2. A residential location, including but not limited to a house, apartment, condominium, camp, cabin, or other building structure used as a residence.
  3. For purposes of this Chapter, hotel shall not mean or include any establishment or person leasing apartments or single family dwelling on a month-to-month basis.

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1. Should my business collect Harahan sales tax?
2. I am a contractor. Does the Harahan sales tax affect my business?
3. Will sales tax forms be made available to report the Harahan sales tax?
4. Will I be able to use zip code 70123 to accurately determine when to charge Harahan sales tax?
5. Is there a map of the boundaries of the City of Harahan?
6. Does the Harahan sales tax apply to the furnishing of rooms by hotels, motels, and tourist camps?
7. Does the Harahan sales tax apply to food for home consumption and prescription drugs?
8. Are there any optional exemptions or exclusions from the Harahan sales tax?