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Occupational License and Tax

(A) License

All promoters/clients/users of Bossier City Civic Center who sell goods or services and/or take

sales orders or whose activity is an entertainment event conducted for profit are required to

possess an Occupational License and pay an Occupational Tax. The Director of Finance will

establish written procedures governing Occupational License and Tax issue and collection

Procedures. An Occupational License for an event is valid for dates listed in the contract not to

exceed seven (7) consecutive days.

(Events are normally one to three consecutive days

duration.) Clients/users who contract for three or more events in a calendar year may apply

for an annual Occupational License. Occupational licenses valid for a year will be listed in an

addendum to applicable contracts. The Promoter/User’s Occupational License covers all

individual vendors participating in an event.

(B) Tax

The Promoter/Users single event Occupational License Tax is a flat rate of $100. The

Occupational License Tax for an annual license is a flat rate of $250 per calendar year or

remaining portion thereof. Promoters/Users are not authorized to collect an occupancy Tax per

se from individual vendors.

(1) General: All vendors who sell or take sales orders during an event in Bossier Civic Center

are normally required to collect and remit City, Parish and State Sales Tax. Guidance herein is

applicable to collection of Sales Tax at Consumer Shows held in the Bossier Civic Center where

vendors are selling or taking sales orders. Event promoters are required to post a Sales Tax

Bond and participate in Collection of Sales Tax.

(2) Sales Tax Bond: The promoter or persons functioning as a promoter, of a consumer show

or a similar event where products or services are sold, and/or sales orders taken, must post City

Sales Tax Bond. The amount of the bond is $200. The Tax Bond will be refunded if the

Promoter insures all vendors collect and turn in complete, accurate sales tax revenues. Failure

of even one vendor to submit City Sales Tax monies will result in forfeiture of the entire bond

amount. The Director of Finance will be the decision authority if questions arise concerning

forfeiture of sales tax bond.

(3) Sales tax Collections: Promoters, or person(s) functioning as promoters, must provide the

City Tax Collector a completed listing of vendors participating in the show. This listing will

include vendors name, business name if different, complete home or business address, and

business phone. The Director of Finance, through the City Tax Collector’s representative, will

provide Promoters with instructions for collection and remitting City Sales Tax monies.

Bossier Civic Center Event Tax Status Determination Form - Bossier City-Parish Sales And Use Tax Division Page 2