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Tax Facts Vol. 16, No. 1

Tax Facts Index

TAX FACTS NEWSLETTER

East Baton Rouge Parish

Department of Finance

Vol. 16,  No. 1

January 2005

Occupational License Tax Renewals Mailed

Occupational License Tax Renewals for 2005 were mailed to registered businesses in mid-December.  License renewals are due on January 1, 2005, and any return received by the Revenue Division after February 28, 2005, will be deemed delinquent and subject to penalty and interest.  Penalty at the rate of 5% per month or fractional part thereof, not to exceed 25%, and interest at the rate of 1.25% per month or fractional part thereof, will be computed from March 1 and will increase on the first day of each succeeding month until the tax is paid in full.

Occupational License Tax Renewals On-Line

Any registered occupational license taxpayer that receives a personal identification number (PIN), along with their renewal form, is eligible to file and pay their 2005 Occupational License Tax on-line.  Beginning January 1, 2005, you can access our web site at www.brgov.com/dept/finance and click on Occupational License Tax Renewals to pay on-line.  Renewals for tax codes 1520 (Service) and 1525 (Retail Dealer) with gross receipts of less than $2,500 will not be accepted on-line.  Those taxpayers must file a paper return.

Sales for Resale Deduction

East Baton Rouge Parish allows a deduction from gross sales for all taxpayers having sales for resale.  This deduction (line 2 on the EBRP Sales and Use Tax Report) represents the portion of the sales reported on line 1 (Gross Sales Reported to the State of Louisiana) for which the purchaser provided a resale exemption certificate.  East Baton Rouge Parish does not allow a credit for taxes paid on purchases by the taxpayer intended for resale.  These qualified taxpayers should provide vendors with a resale exemption certificate at the time of purchase to ensure proper taxation.  This exemption certificate is available on the Finance Department's web site at www.brgov.com/dept/finance under Tax Forms.  If sales taxes were paid on purchases for resale, you must provide an exemption certificate to the vendor and request a refund for the sales taxes paid from the vendor.

Parking

The furnishing of parking privileges by parking garages and parking lots is a taxable service.  Valet parking charges are also considered part of the service and therefore taxable.  Valet parking charges are taxable even when the self-parking is "free" and there is a charge for only valet parking.

Gift Certificates

The sale of a gift certificate by a restaurant, department store, etc., is not taxable, since the gift certificate is merely a method of payment similar to cash or check.  When merchandise or taxable services are purchased by the customer and a gift certificate is redeemed by the issuing restaurant,  department store, etc., the transaction is subject to tax.

Sales Tax Due Dates

Following are the sales tax due dates for the first quarter of 2005:

For the Month of Tax Due Date Delinquent
Date
January Feb. 1 Feb. 21
February March 1 March 21
March April 1 April 20

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

 

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
 

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 External web link not maintained by City of Baton Rouge