New Orleans Gross Receipts & Hotel Tax Ordinances
New Orleans, Louisiana imposes local taxes and reporting obligations that hotel, short-term rental, and lodging operators must follow. This guide summarizes municipal rules on gross receipts and hotel occupancy taxes, how to register and remit, enforcement pathways, and practical compliance steps for operators in New Orleans. It highlights where to find the city code and Finance Department guidance and what to do if you receive a notice or assessment. Use the official links and the action steps below to register, collect, report, and appeal correctly.
Overview
The City of New Orleans levies an occupancy or hotel tax on short-term lodging transactions and maintains business tax rules that affect gross receipts reporting for operators. Operators should determine which taxes apply to their property type, whether municipal hotel occupancy tax or other business gross receipts obligations. For primary legal text consult the City Code and Finance Department resources [1][2].
Hotel Occupancy Tax - How it applies
Hotel occupancy tax applies to rentals for short-term stays as defined in the municipal code and administrative guidance. Operators must collect the tax from guests at the point of sale, itemize it where required, and remit on the schedule set by the Finance Department. Registration and licensing may be required for transient lodging operations.
Reporting & Payment
- Register with the City Finance/Revenue Division before opening and obtain any business tax accounts.
- Remit occupancy taxes on the schedule specified by Finance; check the official payment calendar.
- Include all taxable receipts as defined by the ordinance when calculating amounts due.
Penalties & Enforcement
The City enforces collection and remittance of occupancy and local tax obligations through the Finance or Revenue Division and by reference to the municipal code. Specific penalty amounts and interest schedules should be confirmed in the municipal code or Finance guidance; if a precise monetary amount is not listed on the cited administrative page, this guide notes that fact below and points to the controlling instrument.
- Monetary fines: exact fine amounts are not specified on the cited administrative page; consult the Code of Ordinances or Revenue Division notice for amounts and interest calculations[1].
- Escalation: first, repeat, and continuing offence treatment is described in the municipal code language; specific escalation ranges are not specified on the cited administrative page[1].
- Non-monetary sanctions: the city may issue collection orders, assessments, liens, and may refer matters for court action or levy administrative holds on licenses.
- Enforcer: Finance/Revenue Division or designated collection unit handles assessments, inspections, and enforcement; use official contact and complaint pages to respond or report issues[2].
- Appeals: appeal and review routes are provided by city procedures; time limits for filing appeals are detailed in the ordinance or administrative rules and may appear on the cited pages or in the Code of Ordinances[1].
Applications & Forms
Required forms and applications are published by the Finance/Revenue Division or posted in the City Code. Specific form names, numbers, fees, and submission instructions are available on the Finance Division pages and in the Code of Ordinances; where a specific form number is not shown on the cited page this guide notes that it is not specified on that page[2].
- Business tax registration form: check the Finance/Revenue Division online services to register a new lodging account.
- Payment portals: online payment and quarterly/monthly remittance options are listed on Finance pages.
Common Violations
- Failing to register or obtain required business accounts for transient lodging.
- Not collecting or remitting occupancy tax on taxable rentals.
- Incomplete records or failing to retain transaction documents for audits.
FAQ
- Who must collect New Orleans occupancy tax?
- Operators of hotels, motels, and short-term rentals that fall within the municipal definition of transient lodging must collect occupancy tax from guests and remit it to the City Finance/Revenue Division.
- What records should I keep and for how long?
- Keep nightly transaction records, invoices, and remittance receipts; retention periods are set by city record rules and the Finance Division guidance and may be specified in the Code of Ordinances or admin pages.
- How do I appeal an assessment?
- Follow the appeal/review process described by Finance and the municipal code; file within the time limits stated in the notice or ordinance.
How-To
- Confirm whether your property is taxable under the City Code and register with the Finance/Revenue Division.
- Collect occupancy tax from guests and track taxable receipts separately in your accounting records.
- File returns and remit payments through the Finance Department payment portal by the required due dates.
- If assessed, read the notice carefully, gather supporting records, and submit an appeal or request for review within the stated deadline.
Key Takeaways
- Register early and collect occupancy tax at the point of sale to avoid assessments.
- Retain complete records and reconcile remittances each reporting period.
Help and Support / Resources
- City of New Orleans Finance Department
- New Orleans Code of Ordinances - Municode
- Department of Safety and Permits - New Orleans
- City of New Orleans 311 and customer service