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Tax Facts Vol. 19, No. 2

Tax Facts Index

TAX FACTS NEWSLETTER

East Baton Rouge Parish

Department of Finance

Volume 19,  No. 2

April 2008

EBRP SCHOOL BOARD SALES TAX
RENEWAL APPROVAL

Eligible voters within East Baton Rouge Parish, excluding those in the Baker, Central, and Zachary School Districts, renewed a one cent sales tax on Saturday, March 8, 2008. This tax is for the East Baton Rouge Parish School Board and is dedicated to the Educational Facilities Improvement District (EFID). The ballot had three separate propositions as follows and the tax has been extended through 2020:

Proposition 1 - For school construction, repairs and improving technology - 0.51 cent tax.

Proposition 2 - For improving school discipline, curbing truancy and offering alternative education - 0.08 cent tax.

Proposition 3 - For supplementing employee salary and benefits - 0.41 cent tax.

The East Baton Rouge Parish School Board Educational Facilities Improvement District tax was originally approved in 1998.

Please note that this one cent tax continues to be exempt from the purchase of food for preparation and consumption in the home, prescription drugs, and qualifying medically related items.

Please direct any questions regarding this sales tax renewal to the Revenue Division at 225-389-3084.

NSF REMITTANCE FOR SALES AND USE TAXES

Sales and use taxes are due by the 20th day of the next month following the month in which the tax is collected. Returns received on a timely basis are allowed a vendorís compensation. If, however, a remittance is returned to this office for Non-Sufficient Funds or Account Closed, the account will be declared delinquent for the period(s) affected by the remittance. The taxpayer will forfeit any vendorís compensation taken and will be assessed penalty and interest until certified funds are received. In addition, the taxpayer will be assessed a $15 NSF charge for every check returned.

The Revenue Division will advise, in writing, those taxpayers having NSF checks returned to this office. Those taxpayers will be placed on certified funds remittance basis until further notice. Certified funds are considered to be certified checks, cashierís checks or money orders. Cash may be presented at our Cashierís window, at 222 St. Louis Street, Governmental Building, Room 404.

ARE YOU USING THE PROPER COLUMN?

The City-Parish Revenue Division is the collecting authority for those sales taxing jurisdictions located in East Baton Rouge Parish. Sales and use tax revenues are distributed monthly to each agency based on the column or columns used when completing the Sales and Use Tax Report. As a result, it is extremely important that the correct columns are used when completing this report.

It is imperative that taxpayers maintain suitable records in order to determine the taxing jurisdiction(s) in which sales and/or use tax obligations were incurred, such as where a product was delivered or a taxable service was performed. If you do not deliver the merchandise sold, then you should use the column that exactly describes the location of your business. If you deliver your merchandise or perform taxable services at a site other than the location of your business, then you should use the column that best identifies where your product was delivered or the taxable service performed.

The eight columns of our Sales and Use Tax Report represent the following areas:

Column A - 5%
All physical locations within the City of Baton Rouge, and the East Baton Rouge Parish School District.

Column B - 5%
All physical locations within the unincorporated areas of the Parish of East Baton Rouge, East Baton Rouge Parish School District.

Column C - 5%
All physical locations within the unincorporated areas of the Parish of East Baton Rouge, Zachary School District.

Column D - 5.5%
All physical locations within the City of Baker, Baker School District.

Column E - 5.5%
All physical locations within the City of Baker, East Baton Rouge Parish School District.

Column F - 5%
All physical locations within the City of Zachary, Zachary School District.

Column G - 5%
All physical locations within the City of Central, Central Community School Board.

Column H - 5%
All physical locations within the unincorporated areas of the Parish of East Baton Rouge, Central Community School Board.

Any questions regarding the physical location of a purchaser should be directed to the Revenue Division at 225-389-3084.

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 second quarter of 2008:

For the Month of Tax Due Date Delinquent
Date
April May 1 May 21
May June 1 June 21
June July 1 July 21

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

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

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

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