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2009 Revenue Collections

The Revenue Division has prepared its report of actual revenue collections for 2009. 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 2009 revenue collections amounted to $447,251,286.

By far, the largest revenue sources collected by the Revenue Division are sales and use taxes, which amounted to $389,013,394 in 2009. 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, Zachary School District, the City of Central, and the Central Community School District.

The costs associated with sales and use tax collections are shared by local taxing entities. Actual collection costs for 2009 were $4,381,345, or 1.10% of total sales and use tax collections. These costs are prorated to each entity based on the percentage of collections. The 2009 sales and use tax collections and collection costs for each jurisdiction were as follows:

       Jurisdiction

      Actual
      2009
     Collections

Percent of Total
Collections

      Actual
    Collection
      Costs

 

 

 

 

City-Parish

$153,933,776

     38.67%

   $1,694,266

EBRP School Board

      75,979,496

     19.09%

       836,399

EBRP School Board EFID

      66,898,576

     16.80%

       736,066

EBRP Sewer Fund

      36,324,145

       9.13%

       400,017

Street Improvement:

 

 

 

     City-Parish

      34,034,539

       8.55%

       374,605

     City of Baker

          553,906

       0.14%

          6,134

     City of Zachary

          1,066,962

       0.27%

          11,830

     City of Central

          669,736

       0.17%

          7,448

City of Baker

       3,605,880

       0.91%

        39,870

Baker School District

       2,829,389

       0.71%

        31,108

City of Zachary

       5,833,272

       1.47%

        64,406

Zachary School District

       7,216,298

       1.81%

 79,302

City of Central 4,203,228

       1.06%

        46,442

Central EBR School Board

       4,864,191

       1.22%

        53,452

       

TOTAL

$398,013,394

     100.00%

$4,381,345

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 2009 were $4,457,627. The actual collection cost charged to the Commission is $6,000 annually.

The Revenue Division also collects revenue on behalf of a tax incremental financing district.  Total collections for 2009 were $970,821.  The actual collection cost charged to the district is $6,000 annually.

Other revenues, including related interest and penalties, collected by the Revenue Division in 2009 are itemized as follows:

Public Utility Taxes

$22,192,193

Occupational License Taxes

10,511,717

Insurance Premium Taxes

3,550,405

Gaming Admissions Fees

   7,555,129
   

Total Other Revenues

$43,809,444