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Tax Facts Index
TAX FACTS NEWSLETTER
East Baton Rouge Parish |
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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 |
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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
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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
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