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2013 Revenue Collections

The Revenue Division has prepared its report of actual revenue collections for 2013. 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 2013 revenue collections amounted to $480,295,061.

By far, the largest revenue sources collected by the Revenue Division are sales and use taxes, which amounted to $426,692,236 in 2013. 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 Board, the City of Baker, the City of Zachary, Zachary School Board, the City of Central, and the Central School Board.

The costs associated with sales and use tax collections are shared by local taxing entities. Actual collection costs for 2013 were $4,239,549, or 0.99% of total sales and use tax collections. These costs are prorated to each entity based on the percentage of collections. The 2013 sales and use tax collections and collection costs for each jurisdiction were as follows:

              Jurisdiction

      Actual
      2013
     Collections

Percent of Total
Collections

      Actual
    Collection
      Costs

City-Parish $164,669,442

     38.59%

$1,636,042

EBRP School Board

      81,327,045

     19.06%

       808,058

EBRP School Board EFID

      71,328,931

     16.72%

       708,853

EBRP Sewer Fund

      38,847,597

       9.10%

       385,799

Street Improvement:

 

 

 

     City-Parish

      36,341,281

       8.52%

       361,210

     City of Baker

          514,900

       0.12%

          5,087

     City of Zachary

     1,263,085

       0.30%

        12,719

     City of Central

          728,226

       0.17%

          7,207

City of Baker

       3,405,648

       0.80%

        33,916

Baker School Board

       2,630,490

       0.62%

        26,285

City of Zachary

       6,868,140

       1.61%

        68,257

Zachary School Board

       8,503,787

       1.99%

 84,367

City of Central 4,453,266

       1.04%

        44,091

Central School Board
 

       5,810,398
 

       1.36%
 

        57,658
 

TOTAL

$426,692,236

     100.00%

$4,239,549

Another revenue source collected by the Revenue Division is the hotel-motel occupancy tax. This tax is collected and distributed to Visit Baton Rouge and the Baton Rouge River Center Capital Improvement Fund.  Hotel-motel tax revenues for 2013 were $5,319,018. The actual collection cost charged to the Commission is $6,000 annually.

The Revenue Division also collects revenue on behalf of tax incremental financing districts.  Total collections for 2013 were $1,776,615.  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 2013 are itemized as follows:

Public Utility Taxes

$22,511,413

Occupational License Taxes

10,747,078

Insurance Premium Taxes

3,806,090

Gaming Admissions Fees

   9,442,611
   

Total Other Revenues

$46,507,192

5/27/14