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2004 Revenue Collections

The Revenue Division has prepared its report of actual revenue collections for 2004. Revenues collected by them include sales and use taxes (excluding vehicle and auto rental taxes), public utility taxes, occupational license taxes, insurance premium taxes, hotel-motel taxes, gaming admission fees, and interest and penalties on these taxes. Total 2004 revenue collections amounted to $348,944,451.

By far, the largest revenue sources collected by the Revenue Division are sales and use taxes, which amounted to $305,362,844 in 2004. This amount does not include sales and use taxes on vehicles and auto rental taxes which are collected by the State of Louisiana, but does include amounts escrowed for enterprise zone rebates.   The Revenue Division is the centralized collector of sales and use taxes for all local jurisdictions located in East Baton Rouge Parish. The division collects sales and use taxes for the City-Parish General Fund, Parish Sewer Improvements Fund, Parish Street Improvements Fund, East Baton Rouge Parish School Board, East Baton Rouge Parish School Board Educational Facilities Improvement District, Baker School District, the City of Baker, the City of Zachary, and Zachary School District.

The costs associated with sales and use tax collections are shared by local taxing entities. Actual collection costs for 2004 were $3,361,117, or 1.10% of total sales and use tax collections. These costs are prorated to each entity based on the percentage of collections. The 2004 sales and use tax collections and collection costs for each jurisdiction were as follows:

Jurisdiction

Actual
2004
Collections

Percent of Total
Collections

Actual
Collection
Costs

 

 

 

 

City-Parish

$122,599,792

     40.14%

   $1,349,152

EBRP School Board

      60,455,163

     19.80%

       665,501

EBRP School Board EFID

      52,462,968

     17.18%

       577,440

EBRP Sewer Fund

      27,882,599

       9.13%

       306,870

Street Improvement:

 

 

 

     City-Parish

      26,738,421

       8.76%

       294,434

     City of Baker

          446,209

       0.15%

          5,042

     City of Zachary

          695,889

       0.23%

          7,731

City of Baker

       2,936,981

       0.96%

        32,267

Baker School District

       2,334,421

         .76%

        25,544

City of Zachary

       3,868,594

       1.27%

        42,686

Zachary School District

       4,941,807

       1.62%

        54,450

 

  $305,362,844

    100.00%

  $3,361,117

Another revenue source collected by the Revenue Division is the hotel-motel occupancy tax. This tax is collected and distributed to the Baton Rouge Area Convention and Visitors Commission and the Riverside Centroplex Capital Improvement Fund.  Hotel-motel tax revenues for 2004 were $3,068,861. The actual collection cost charged to the Commission is $6,000 annually.

Other revenues, including related interest and penalties, collected by the Revenue Division in 2004 are itemized as follows:

Public Utility Taxes

       $22,216,214 

Occupational License Taxes

          8,581,545

Insurance Premium Taxes

          3,223,744

Gaming Admissions Fees

          6,504,030

 

      $40,525,533