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Tax Facts Vol. 18, No. 3

Tax Facts Index

TAX FACTS NEWSLETTER

East Baton Rouge Parish

Department of Finance

Vol. 18,  No. 3

July 2007

NEW CENTRAL COMMUNITY SCHOOL BOARD
TAXING JURISDICTION

On July 1, 2007, the Central Community School Board will become an independent taxing jurisdiction within East Baton Rouge Parish. House Bill number 509 of the Regular Session of 2004 authorized the establishment of the Board. This resulted in a reapportionment of the East Baton Rouge Parish School Board 2% sales and use tax. New sales and use tax forms will be mailed in July to be used for reporting taxes due for the months of July, August and September. These new forms must be used for these tax periods. Failure to use the new forms will result in the incorrect allocation of sales and use tax for this new jurisdiction. Again, this is not a new tax, merely a reallocation of an existing tax.

WHO NEEDS TO FILE IN THE NEW JURISDICTION?

Any taxpayers with taxable transactions, including sales made within the City of Central, as well as deliveries made into the City of Central, need to file in the new jurisdiction. For assistance in determining if your taxable transactions are within the Central Community School District, please refer to the map at www.centralcsd.org/boundaries. With the exception of a small area located in the southeast section around Hooper Road, Foster Road and the Comite River, the boundaries of the school district remain the same as those of the City of Central.

WHERE DO I REPORT TRANSACTIONS FOR THE CENTRAL
COMMUNITY SCHOOL DISTRICT

Sales and Use Tax Reporting forms have been revised to include the new jurisdiction. Effective July 1, 2007, Column G will indicate "City of Central/Central School District."  Also, Column H has been added which indicates "Parish of EBR/Central School District." Column H must be used to report any sales made in the Central Community School District, that are outside of the city of Central. Please note that the Central Community School District will not exempt sales of food for home consumption, sales of prescription drugs, and medically-related items from their tax.

CENTRAL COMMUNITY SCHOOL BOARD RESULTS IN CHANGES TO THE SALES AND USE TAX RETURN

A major change is that you will only need to enter the gross sales and allowable deductions in one column. The new Sales and Use Tax Report forms have been included in this quarterly mail out and will also be available on our web site soon. Please destroy all copies of any old forms and call the Revenue Division if you have any questions regarding the new forms.

The new form now includes eight columns:

  Column Regular Tax Rate Food & Drug
Tax Rate
A City of Baton Rouge/East Baton Rouge Parish School District 5.00% 3.00%
B Parish of East Baton Rouge/East Baton Rouge Parish School District 5.00% 3.00%
C Parish of East Baton Rouge - Zachary School District 5.00% 3.00%
D City of Baker - Baker School District 5.50% 4.50%
E City of Baker/East Baton Rouge Parish School District 5.50% 3.50%
F City of Zachary - Zachary School District 5.00% 3.00%
G City of Central - Central School District 5.00% 4.00%
H Parish of East Baton Rouge - Central School District 5.00% 4.00%

Remember to mail your return early!  Returns bearing a U.S. postmark on or after the above delinquent dates will be assessed penalty, interest, and loss of vendor's compensation.

Sales Tax Due Dates

Following are the sales tax due dates for the third quarter of 2007:

For the Month of Tax Due Date Delinquent
Date
July August 1 August 21
August Sept. 1 Sept. 21
September October 1 October 22

Need help?

Taxpayers may contact the Revenue Division by phone or fax to receive assistance between the hours of 8 a.m. and 5 p.m., Monday-Friday.

Taxpayer Assistance: (225) 389-3084
Fax Number: (225) 389-5369

 

Taxpayer Topics

The Tax Facts Newsletter is issued quarterly by the Finance Department/Revenue Division.  Our mission is to provide taxpayers with information concerning developments and policies regarding the collection of local sales and use taxes within East Baton Rouge Parish.  The Revenue Division invites any suggestions, questions or comments that you would like addressed in future issues of Tax Facts.  Please send these items to:

City of Baton Rouge -
 Department of Finance
P. O. Box 2590
Baton Rouge, LA  70821-2590
Attention:  Steve Thomas
or send us an e-mail
 

Department of Finance - Revenue Division
222 St. Louis Street, Room 404
Baton Rouge, LA  70802

Proud Member of the Louisiana Association of Tax Administrators External web link not maintained by City of Baton Rouge