The Revenue Division has prepared its report of actual revenue collections for 2002. 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 2002 revenue collections amounted to $329,543,923.

By far, the largest revenue sources collected by the Revenue Division are sales and use taxes, which amounted to $288,033,678 in 2002. 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, the City of Baker, and the City of Zachary.

The costs associated with sales and use tax collections are shared by local taxing entities. Actual collection costs for 2002 were $3,035,870, or 1.05% of total sales and use tax collections. These costs are prorated to each entity based on the percentage of collections. The 2002 sales and use tax collections and collection costs for each jurisdiction were as follows:

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 2002 were $3,094,883. 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 2002 are itemized as follows: