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The Revenue Division has prepared its
report of actual revenue collections for 2003. 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 2003 revenue collections amounted
to $340,374,293.
By far, the largest revenue sources collected by the Revenue Division
are sales and use taxes, which amounted to $297,448,790 in 2003. 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 District, the City of Baker, the City of
Zachary, and Zachary School District.
The costs associated with sales and use tax collections are shared by
local taxing entities. Actual collection costs for 2003 were $3,291,537, or 1.11% of total
sales and use tax collections. These costs are prorated to each entity based on the
percentage of collections. The 2003 sales and use tax collections and collection costs for
each jurisdiction were as follows:
|
Jurisdiction |
Actual
2003
Collections |
Percent of Total
Collections |
Actual
Collection
Costs |
|
|
|
|
|
|
City-Parish |
$119,643,907 |
40.20% |
$1,323,198 |
|
EBRP School Board |
60,907,497 |
20.48% |
674,107 |
|
EBRP School Board EFID |
52,747,899 |
17.74% |
583,919 |
|
EBRP Sewer Fund |
27,299,294 |
9.18% |
302,163 |
|
Street Improvement: |
|
|
|
|
City-Parish |
26,227,694 |
8.82% |
290,314 |
|
City of Baker |
415,586 |
0.14% |
4,608 |
|
City of Zachary |
652,364 |
0.22% |
7,241 |
|
City of Baker |
2,551,806 |
0.86% |
28,307 |
|
Baker School District |
997,192 |
0.34% |
11,191 |
|
City of Zachary |
3,698,893 |
1.24% |
40,815 |
|
Zachary School District |
2,306,658 |
0.78% |
25,674 |
|
|
$297,448,790 |
100.00% |
$3,291,537 |
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 2003 were $2,922,156. 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 2003 are itemized
as follows:
|
Public Utility Taxes |
$21,848,242 |
|
Occupational License Taxes |
8,264,371 |
|
Insurance Premium Taxes |
3,070,959 |
|
Gaming Admissions Fees |
6,819,775 |
|
|
$40,003,347 |
|