Tax Facts Index
TAX FACTS NEWSLETTER
BATON ROUGE PARISH
Department of Finance
13, No. 3
January 1, 1999, the Hotel / Motel Tax (occupancy tax) increased to 4%. This tax
is in addition to the 5% local sales tax and is imposed upon the occupancy of
hotel / motel rooms and overnight camping facilities within East Baton Rouge
The Hotel / Motel tax applies to any establishment engaged in the business of
furnishing sleeping rooms, cottages or cabins to tourists or other transient
guests when such establishment consists of two (2) or more guest rooms at a
single location. This differs from the sales tax which is applied to an
establishment consisting of six (6) or more guest rooms.
Posting Your Sales and Use Tax
business that is responsible for collecting and accounting for sales and use tax
or who engages in any business involving transactions, for which tax is imposed
under the local sales and use tax ordinance, shall apply for and receive a
certificate of registration. The certificate must be posted in a conspicuous
place within the place of business for which it was issued. The certificate is
personal and non-transferable. When there is a change in ownership, the old
certificate must be destroyed and a new certificate will be issued upon the
registration of the new business.
In addition, if an original certificate of registration is destroyed or
defaced, a duplicate certificate will be issued upon request.
Incomplete Tax Returns
Finance Revenue Division receives numerous incomplete tax returns each and every
month. Incomplete tax returns could cause your account to become delinquent.
Each month the system generates delinquent letters when a return is incomplete.
When preparing your tax return each month, the
following lines must be completed:
1. Gross Sales
12. Adjusted Gross Sales
15. Total Taxable Transactions
16.(d) Net Tax Due
18. Total Tax Due
20. Net Tax Due (after vendor's
23. Total Tax, Penalty, and Interest
25. Total Amount Due
These lines represent the minimum information we
must receive each month to ensure that your return is processed properly. If
your business has allowable deductions, sales of food and drugs, etc., you must
also complete all other applicable lines. In addition, you must specify
the reason for the deduction(s) on the reverse side of the return. Without the
specific reason for the deduction(s), your return will be considered incomplete
and will result in a delinquent status.
The only exception to the minimum information
involves zero or "no sales" returns. For a no sale return, only a zero
(0) on line 1 and line 26 is necessary. As we have previously requested, write
only a zero (0) where appropriate. Do not write "no sales" on the face
of the return. Also, do not write a zero (0) with a line drawn through the
middle. As our scanner attempts to read your return, it is looking for specific,
identifiable numbers, not words or common derivations used to write a zero (0).
Sales and Use Tax Related to Property Purchased for
Lease or Rental
In the 1999 regular session, the Louisiana Legislature enacted Act 1266,
which authorized a phase-in of an exclusion of local sales and use tax for all
tangible personal property purchased for the purpose of being leased or rented.
This act provided that the phase-in would occur beginning July 1, 1999, and
continue annually for the next three (3) years. Effective July 1, 2002,
purchases of tangible personal property for lease or rental will be totally
excluded from sales and use tax. Presently, and continuing through June
30, 2002, three-fourths (3/4) of the cost price of tangible personal property
purchased for lease or rental purposes is excluded from taxation.
Sales Tax Due Dates
Following are the sales tax due dates for the third quarter of
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.
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 firstname.lastname@example.org
Taxpayers may call the Revenue Division to receive
assistance at the
following telephone numbers between the hours of 8 a.m. and 5 p.m., Monday
Proud Member of the Louisiana Association of Tax Administrators