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Tax Facts Index
TAX FACTS NEWSLETTER
East Baton Rouge Parish |
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Department of Finance |
Vol. 16, No. 3 |
July 2005 |
NEW CITY OF CENTRAL TAXING JURISDICTION
On April 23, 2005, the citizens of the Central
area voted to incorporate a portion of East Baton Rouge Parish into the City of
Central. On July 11, 2005, Central began operating as a city. Existing tax forms
should be used for July taxes due in August. The Revenue Division will make
manual adjustments to properly distribute July taxes.
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, should file in the new jurisdiction beginning with the
August 2005 reporting form that is due in September. For assistance in
determining if your taxable transactions are within the City of Central, a
street listing will be added to our website at www.brgov.com/dept/finance under
“Hot Topics." It includes all of the addresses within the city limits of
Central. The city limits of Central will be bounded by the Comite River to the
west and south, the Amite River to the east, and Louisiana Highway 64 to the
north.
Where do I Report Transactions for the City of Central?
To include the new jurisdiction, the
Sales and
Use Tax Reporting form for East Baton Rouge Parish has been revised. Effective
August 1, 2005, there will be an additional taxing jurisdiction added to the
East Baton Rouge Parish sales and use tax return. The City of Central column
will be used to report a five percent sales and use tax for applicable
transactions in their corporation limits. The tax collected in this column will
include two percent for the City of Central Transition District, one percent for
the East Baton Rouge Parish School Board, one percent for the East Baton Rouge
Parish Educational Facilities Improvement District, one-half percent for the
East Baton Rouge Parish Sewer Fund, and one-half percent for the East Baton
Rouge Parish Street Improvement Fund. These taxes will replace the taxes
previously collected in the unincorporated portion of East Baton Rouge Parish
(Column B on the Sales and Use Tax Report), which is now part of the City of
Central. Column G has been added to the form to report the taxable transactions
within the City of Central. The new form should be used to remit all taxes due
beginning with sales and use taxes collected on or after August 2005. These
taxes collected in August will be due and payable on or before September 20,
2005. The revised Sales and Use Tax Report is now available on our website. Although the format of the revised form is
substantially different, the content has not significantly changed. Most
information that was previously on side two of the form is now on side one. The
only exceptions to this are the State Tax ID Number and the change of business
information which remain on side two. Taxpayer’s are requested to use the
July 2005 tax report form to report July sales. The Revenue Division will mail
out new reporting forms for August and September, as well as the fourth quarter
report forms.
| Column |
Title |
Description |
Resources |
| A |
City of Baton Rouge, EBRP School
District |
All physical locations within
the city limits of the City of Baton Rouge. |
City of Baton Rouge Street Listing
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| B |
Parish of EBR, EBRP School
District |
All physical locations within
the unincorporated areas of the parish excluding the area included in the
Zachary School District. |
All locations not included in
any other jurisdiction. |
| C |
Parish of EBR, Zachary School
District |
All physical locations within
the unincorporated areas of the parish within the Zachary School District. |
www.taxwatch.biz/
LA/Zachary |
D
|
City of Baker, Baker School
District |
All physical locations within
the City of Baker, outside of the EBRP School District. |
City of Baker Street Listing |
| E |
City of Baker, EBRP School
District |
All physical locations within
the City of Baker in the EBRP School District. |
Any Baker address not included
in Column D. |
| F |
City of Zachary, Zachary School
District |
All physical locations within
the City of Zachary. |
www.taxwatch.biz/
LA/Zachary |
| G |
City of Central, EBRP School
District |
All physical locations within
the City of Central. |
City of Central Street Listing
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Sales Tax
Due Dates
Following are the sales tax due dates for the third and
fourth quarters
of 2005:
| For the Month of |
Tax Due Date |
Delinquent
Date |
| July |
August 1 |
Aug. 22 |
| August |
Sept. 1 |
Sept. 21 |
| September |
Oct. 1 |
Oct. 21 |
| October |
Nov. 1 |
Nov. 22 |
| November |
Dec. 1 |
Dec. 21 |
| December |
Jan. 1 |
Jan. 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 |
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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,
Asst. Revenue Manager
or send us an e-mail
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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.
Department of Finance - Revenue Division
222 St. Louis Street, Room 404
Baton Rouge, LA 70802
Proud Member of the Louisiana Association of Tax Administrators
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