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Tax Facts Vol. 14, No. 2
Tax Facts Index
 

TAX FACTS NEWSLETTER

East Baton Rouge Parish

Department of Finance

Vol. 14,  No. 2

April 2003

 

 

IMPORTANT TAX NOTICE

On April 7, 2001, voters of the Zachary Community School District approved a two percent sales and use tax applicable to taxable transactions in the Zachary Community School District, including property delivered into the School District. One percent of the tax is for a period of five years beginning July 1, 2003 through June 30, 2008. Certain foods or drugs, and other medically-related items are exempt from this one percent tax. The other one percent is permanent and will tax these items. Proceeds from this two percent tax will be used to operate the Zachary School System.

This is not a new sales tax. This tax replaces the one percent East Baton Rouge Parish School Board and the one percent East Baton Rouge Parish Education Facilities Improvement District taxes. The local sales and use tax rate in the City of Zachary and within the Zachary Community School District will remain at five percent.

On November 20, 1999, the voters in the Baker School District approved a two percent sales and use tax applicable to taxable transactions in the Baker School District, including property delivered in the School District. Proceeds from this tax will be used to operate the City of Baker School District. This tax is for a period of ten years beginning July 1, 2003 through June 30, 2013. Sales of food for home consumption, sales of prescription drugs, and medically-related items are subject to this tax.

This is not a new tax. This tax replaces the one percent East Baton Rouge Parish School Board and the one percent East Baton Rouge Parish Education Facilities Improvement District taxes. The local sales and use tax rate in the City of Baker and the Baker School District will remain five and one-half percent.

As a result of these changes, our Sales and Use Tax Report form will be redesigned. A copy of the redesigned form will be mailed to each registered dealer, prior to implementation, to allow time for them to make any changes that may be required. The new reporting form will be used beginning with the July 2003 tax period.
 

 


Are You Using
the Proper Column?

The City-Parish Revenue Division is the collecting authority for those taxing agencies 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 preparing 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 describes the location of your business. If you deliver your merchandise or perform services at a site other than the location of your business, then you should use the column that identifies where your product was delivered or the taxable service was performed.

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

Column "1"

All physical locations within the city limits of the City of Baton Rouge.

Column "2"

All physical locations within the unincorporated areas of the Parish.

Column "3"

All physical locations within the City of Baker.

Column "4"

All physical locations within the City of Zachary.


Are You Using the Proper Column? (continued)

Following are some examples of various transactions and the use of the proper columns:

  • Dealerís business is physically located inside the City of Baton Rouge and no merchandise is delivered. Taxpayer should use Column 1-City of Baton Rouge.

  • Dealerís repair business is physically located inside the City of Baton Rouge and in addition to repair services performed at the business location, repairs are also performed at ABC Chemical Company, which is located in the unincorporated areas of the Parish. Taxpayer should use Column 1 for repairs performed at dealerís location and Column 2 for repairs performed in the Parish.

  • Dealerís business is physically located inside the City of Baton Rouge and during the course of business delivers merchandise into the unincorporated areas of the Parish, as well as into Baker and Zachary.  Taxpayer should use Column 1 for sales made at physical location and Columns 2, 3, and 4 for sales of merchandise delivered into the Parish, Baker and Zachary, respectively.

    • Dealerís business is not physically located in East Baton Rouge Parish, but merchandise is delivered by dealerís own truck to customers located in the City of Baton Rouge and unincorporated areas of the Parish. Taxpayer should use Column 1 for deliveries into the City of Baton Rouge and Column 2 for deliveries into the Parish.

    The physical location of a business coupled with the delivery activity are important factors in determining the proper columns in which taxable transactions are reported.

     


    Sales Tax Due Dates
     

    Following are the sales tax due dates for the second quarter of 2003:

    For the
    Month of

    Tax Due
    Date

    Delinquent
    Date


    April
    May
    June


    May 1
    June 1
     July 1


    May 21
    June 21
    July 21
     

    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.

     

     


    Taxpayer Topics

    The Tax Facts Newsletter is issued quarterly by the Department of Finance/Revenue Division.  Our mission is to provide taxpayers with information concerning developments and policies regarding the collection of local sales tax 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 address these items to:

    City of Baton Rouge -
     Department of Finance
    P. O. Box 2590
    Baton Rouge, LA  70821-2590
    ATTENTION:  Steve Thomas, Assistant Revenue Manager
    or send e-mail to
      sthomas@brgov.com
     

    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

    Taxpayer Assistance - FAX

    (225) 389-5369

    Finance Department - Revenue Division
    222 St. Louis Street, Room 404
    Baton Rouge, LA  70801
     

     

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