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2015 Revenue Collections

The Revenue Division has prepared its report of actual revenue collections for 2015. 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 2015 revenue collections amounted to $500,639,563.

By far, the largest revenue sources collected by the Revenue Division are sales and use taxes, which amounted to $442,995,897 in 2015. 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 Board, the City of Baker, the City of Zachary, Zachary School Board, the City of Central, and the Central Community School Board.

The costs associated with sales and use tax collections are shared by local taxing entities. Actual collection costs for 2015 were $4,525,213, or 1.02% of total sales and use tax collections. These costs are prorated to each entity based on the percentage of collections. The 2015 sales and use tax collections and collection costs for each jurisdiction were as follows:

              Jurisdiction

      Actual
      2015
     Collections

Percent
of
Total
Collections

      Actual
    Collection
      Costs

City-Parish $170,260,828 38.45% $1,739,946

EBRP School Board

      85,071,491

19.20%

       868,841

EBRP School Board EFID

      73,511,627

16.59%

       750,732

EBRP Sewer Fund

      40,136,970

9.06%

       409,984

Street Improvement:

 

 

 

     City-Parish

      37,404,964

8.44%

       381,928

     City of Baker

          581,258

0.13%

          5,883

     City of Zachary

     1,312,503

0.30%

        13,576

     City of Central

          840,119

0.19%

          8,598

City of Baker

       3,841,280

0.87%

        39,369

Baker School Board

       2,931,330

0.66%

        29,866

City of Zachary

       7,109,555

1.60%

        72,403

Zachary School Board

       8,607,640

1.94%

 87,789

City of Central 4,945,314 1.12%

        50,682

Central School Board

       6,441,018

     1.45%

        65,616

TOTAL

$442,995,897

100.00% $4,525,213

Another revenue source collected by the Revenue Division is the hotel-motel occupancy tax. This tax is collected and distributed to Visit Baton Rouge and the Baton Rouge River Center Capital Improvement Fund.  Hotel-motel tax revenues for 2015 were $5,962,037. The actual collection cost charged to the Commission is $6,000 annually.

The Revenue Division also collects revenue on behalf of tax incremental financing districts.  Total collections for 2015 were $3,498,426.  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 2015 are itemized as follows:

Public Utility Taxes

$23,335,244

Occupational License Taxes

11,058,819

Insurance Premium Taxes

3,939,178

Gaming Admissions Fees

   9,849,962
   

Total Other Revenues

$48,183,203

1/20/17