---
type: "Bill"
title: "TAX/LOCAL: Provides for occupancy taxes levied by the governing authority for St. Tammany Parish. (8/1/25)"
description: "TAX/LOCAL: Provides for occupancy taxes levied by the governing authority for St. Tammany Parish. (8/1/25)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2025"
identifier: "SB 43"
citation: "Louisiana SB 43 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Patrick McMath"]
version_count: 6
action_count: 18
vote_count: 2
first_action: "2025-03-31"
last_action: "2025-07-01"
source: "openstates"
source_identifier: "ocd-bill/61a28f1e-24ad-46f3-b7a5-0bae06a9f022"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248117"
source_hash: "2b021cb1f355f39edd74d51523d518a1008da281e33866cae67a4050bf392c85"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-la"]
---

# Louisiana SB 43 (2025) — TAX/LOCAL: Provides for occupancy taxes levied by the governing authority for St. Tammany Parish. (8/1/25)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **SB43 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1400584)
2. **SB43 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1426856)
3. **SB43 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1410494)
4. **Senate Committee Amendment, #1048, L&M, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1409875)
5. **Senate Committee Amendment, #1115, L&M, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1410380)
6. **SB43 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1420542)

## Votes

- FINAL PASSAGE (#767) — **89–6** (pass) · lower
- FINAL PASSAGE (#158) — **34–4** (pass) · upper

## Sponsors

- Patrick McMath — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-07-01** Effective date 8/1/2025.
- **2025-07-01** Becomes Act No. 468 without the Governor's signature. `became-law`
- **2025-06-04** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
- **2025-06-03** Signed by the Speaker of the House.
- **2025-06-03** Enrolled. Signed by the President of the Senate. `enrolled`
- **2025-06-02** Received from the House without amendments. `receipt`
- **2025-06-02** Read third time by title, roll called on final passage, yeas 89, nays 6. Finally passed, ordered to the Senate. `passage`
- **2025-05-28** Scheduled for floor debate on 06/02/2025.
- **2025-05-28** Read by title, passed to 3rd reading. `reading-3`
- **2025-05-27** Reported without Legislative Bureau amendments.
- **2025-05-22** Reported favorably (11-0). Referred to the Legislative Bureau. `committee-passage-favorable`
- **2025-05-07** Read by title, under the rules, referred to the Committee on Municipal, Parochial and Cultural Affairs. `referral-committee`
- **2025-05-06** Received in the House from the Senate, read by title, lies over under the rules.
- **2025-05-06** Read by title, passed by a vote of 34 yeas and 4 nays, and sent to the House. Motion to reconsider tabled. `passage`
- **2025-05-05** Read by title. Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
- **2025-04-30** Reported with amendments. `committee-passage-favorable`
- **2025-04-14** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Local and Municipal Affairs. `referral-committee`
- **2025-03-31** Prefiled and under the rules provisionally referred to the Committee on Local and Municipal Affairs. `filing, referral-committee`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/61a28f1e-24ad-46f3-b7a5-0bae06a9f022`. Confidence: reported (aggregated from official Louisiana legislature records).