The New Orleans Exhibition Hall Authority (NOEHA) imposes a hotel occupancy and additional paid occupancy sales tax that certain establishments are required to collect. This tax is required by any lodging or sleeping establishment for transient guests that has more than five guest rooms, no matter whether the rooms are located in the same building or separate buildings. This includes hotels and motels.
Establishments in Orleans and Jefferson parishes are required to collect these sales taxes. The NOEHA does not impose these sales taxes on other parishes.
The base sales tax rate for both parishes is 4 percent. There are also two additional taxes that are imposed on establishments in Orleans parish only. The first is an additional three percent tax. The second is an extra nightly tax based on how many rooms an establishment has. If an establishment has 10 to 299 rooms, the tax is $0.50 per night. If an establishment has 300 to 999 rooms, the tax is $1 night per night. If an establishment has 1,000 or more rooms, the tax is $2 per night.
At the end of each reporting period, any establishment is required to fill out their returns and mail their payments to the Secretary of Revenue on or before the 20th of the following month. So, for a reporting period that ends July 31st, a return and payment would be due to the Secretary of Revenue by Aug. 20. The nightly tax for establishments is Orleans parish is reported on Form R-1325. The 3 percent tax for establishments is Orleans parish is reported on Form R-1029-DS in Column C.
