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Tax Facts Vol. 16, No. 3

Tax Facts Index

TAX FACTS NEWSLETTER

East Baton Rouge Parish

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 This document is in PDF format.  Download the free viewer from www.adobe.com
 
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 This document is in PDF format.  Download the free viewer from www.adobe.com


S
ales 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

 

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