What taxes are levied by the New Orleans Exhibition Hall Authority?
The New Orleans Exhibition Hall Authority (NOEHA) levies the following taxes: • Room Occupancy Tax—Acts 1978, No. 305; Acts 1980, No.99, Acts 1987, No. 390, Acts 2002 1st Ex. Sess., No. 72 authorize the N.O. Exhibition Hall Authority to collect an additional hotel room occupancy tax on hotel room rentals in Orleans Parish based on the hotel’s rental room capacity. The tax rate is as follows:Hotel Room CapacityNightly Tax10-299 rooms$.50300-999 rooms$11,000 or more rooms$2 This local tax is reported on Form R-1325 and collected by LDR for distribution to the Authority. • Hotel Room Tax—Acts 1978, No. 305; Acts 1980, No.99, Acts 1987, No. 390, Acts 2002 1st Ex. Sess., No. 72 authorize the N.O. Exhibition Hall Authority to collect a three percent hotel room tax on hotel room rentals in Orleans Parish. The tax is reported on Form R-1029DS, Column C, and collected by LDR to be distributed to the Authority. • Tour and Service Contractor Taxes—Acts 1994, No. 42 authorized the New Orleans Exhi
