Residents Businesses Visitors Government Search Directory Home
Finance Department

Finance Home Line Break
Staff
Line Break
Divisions
Line Break
Contact Us
Line Break
Online Services Image Header
Line Break
Sales Tax Payments

Line Break
Occupational License Tax Renewals

Line Break
Taxes Image Header
Line Break
Active Peddler Permits
Line Break
New Business Registration
Line Break
New Business Reports
Line Break
Occupational License Tax
Line Break
Sales & Use Tax
Line Break
Sales & Use Tax Due Dates
Line Break
Sales & Use Tax Rules and Regulations
Line Break
Tax Forms
Line Break
Taxing Ordinances

Line Break
Tax Facts Newsletters
Line Break
Taxing Jurisdiction Street Lookup
Line Break

Financial Facts Image Header
Line Break
Budget Information
Line Break
Financial Reports
Line Break
Internal Audit Reports
Line Break
Monthly Sales Tax Report
Line Break
Outstanding Checks and
Refundable Deposits

Line Break
Residential Solid Waste User Fee Assistance
Line Break
Revenue Statistics
Line Break
Sewer and Garbage User Fees

Line Break



2008 Revenue Collections

The Revenue Division has prepared its report of actual revenue collections for 2008. 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 2008 revenue collections amounted to $474,889,149.

By far, the largest revenue sources collected by the Revenue Division are sales and use taxes, which amounted to $420,676,460 in 2008. 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, Zachary School District, the City of Central, and the Central Community School District.

The costs associated with sales and use tax collections are shared by local taxing entities. Actual collection costs for 2008 were $4,304,763, or 1.02% of total sales and use tax collections. These costs are prorated to each entity based on the percentage of collections. The 2008 sales and use tax collections and collection costs for each jurisdiction were as follows:

       Jurisdiction

      Actual
      2008
     Collections

Percent of Total
Collections

      Actual
    Collection
      Costs

 

 

 

 

City-Parish

$161,814,201

     38.46%

   $1,655,611

EBRP School Board

      79,649,440

     18.93%

       814,892

EBRP School Board EFID

      70,901,700

     16.85%

       725,352

EBRP Sewer Fund

      38,734,147

       9.21%

       396,469

Street Improvement:

 

 

 

     City-Parish

      36,137,298

       8.59%

       369,779

     City of Baker

          823,731

       0.20%

          8,610

     City of Zachary

          1,083,054

       0.26%

          11,192

     City of Central

          685,154

       0.16%

          6,888

City of Baker

       4,949,446

       1.18%

        50,796

Baker School District

       3,894,568

       0.93%

        40,034

City of Zachary

       5,770,048

       1.37%

        58,975

Zachary School District

       7,655,610

       1.82%

 78,347

City of Central 4,213,830

       1.00%

        43,048

Central EBR School Board

       4,364,233

       1.04%

        44,770

       

TOTAL

$420,676,460

     100.00%

$4,304,763

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 2008 were $5,491,959. The actual collection cost charged to the Commission is $6,000 annually.

The Revenue Division also collects revenue on behalf of a tax incremental financing district.  Total collections for 2008 were $1,267,700.  The actual collection cost charged to the district is $6,000 annually.

Other revenues, including related interest and penalties, collected by the Revenue Division in 2008 are itemized as follows:

Public Utility Taxes

$28,066,091

Occupational License Taxes

10,160,473

Insurance Premium Taxes

3,486,526

Gaming Admissions Fees

   5,739,940
   

Total Other Revenues

$47,453,030