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2005 Revenue Collections

The Revenue Division has prepared its report of actual revenue collections for 2005. 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 2005 revenue collections amounted to $401,013,264.

By far, the largest revenue sources collected by the Revenue Division are sales and use taxes, which amounted to $352,458,985 in 2005. 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, and the City of Central.

The costs associated with sales and use tax collections are shared by local taxing entities. Actual collection costs for 2005 were $3,417,909, or 1.09% of total sales and use tax collections. These costs are prorated to each entity based on the percentage of collections. The 2005 sales and use tax collections and collection costs for each jurisdiction were as follows:

Jurisdiction

Actual
2005
Collections

Percent of Total
Collections

Actual
Collection
Costs

 

 

 

 

City-Parish

$139,043,096

     39.45%

   $1,348,365

EBRP School Board

      69,306,103

     19.66%

       671,961

EBRP School Board EFID

      60,913,851

     17.28%

       590,615

EBRP Sewer Fund

      32,395,920

       9.19%

       314,106

Street Improvement:

 

 

 

     City-Parish

      30,991,852

       8.79%

       300,434

     City of Baker

          532,995

       0.15%

          5,127

     City of Zachary

          867,815

       0.25%

          8,545

City of Baker

       3,480,321

       0.99%

        33,837

Baker School District

       2,711,951

         .77%

        26,318

City of Zachary

       4,403,997

       1.25%

        42,724

Zachary School District

       5,983,222

       1.70%

        58,104


City of Central

1,827,862 

         .52%

        17,773 

 

  $352,458,985

    100.00%

  $3,417,909

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 2005 were $4,128,456. 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 2005 are itemized as follows:

Public Utility Taxes

       $24,257,902 

Occupational License Taxes

          9,098,798

Insurance Premium Taxes

          3,415,230

Gaming Admissions Fees

          7,653,893

 

      $44,425,823