Electronic Filing Requirements Dedicated Funds Distribution - Louisiana Department Of Revenue

ADVERTISEMENT

determined by the local governmental subdivision or tax
RULE
recipient entity, to finance or refinance all or any part of an
Department of Revenue
economic development project as described in R.S.
Policy Services Division
33:9038.31 et seq.
B. Effective with the July 2009 filing period, dealers
Electronic Filing Requirements—Dedicated Funds
located in a tax increment financing district where the state
Distribution (LAC 61:III.1513-1523)
sales tax increment is dedicated to finance or refinance an
economic development project as authorized by R.S.
Under the authority of R.S. 47:1511 and 47:1520 and in
47:9038.34 or a joint venture or cooperative endeavor for a
accordance with the provisions of the Administrative
public purpose as authorized by R.S. 33:9038.35 will be
Procedure Act, R.S. 49:950 et seq., the Department of
required to file the Sales Tax return, Form R-1029,
Revenue, Policy Services Division, adopts LAC 61:III.1513,
electronically with the Department of Revenue using the
1515, 1517, 1519, 1521, and 1523 to mandate electronic
electronic format prescribed by the department.
filing for certain taxes that are dedicated and require
C. Failure to comply with this electronic filing
distribution to specific state and local funds.
requirement will result in the assessment of a penalty of $100
Title 61
or 5 percent of the tax, whichever is greater, as provided by
REVENUE AND TAXATION
R.S. 47:1520(B).
Part III. Administrative Provisions and Miscellaneous
1.
If it is determined that the failure to comply is
Chapter 15.
Electronic Filing and Payments—
attributable, not to the negligence of the taxpayer, but to other
Dedicated Funds Distribution
cause set forth in written form and considered reasonable by
§1513. Automobile Rental Tax Return, Form
the secretary, the secretary may remit or waive payment of
R-1329—Electronic Filing Requirement
the whole or any part of the penalty.
A. R.S. 47:551 imposes a state tax of 2 1/2 percent and a
2.
If the penalty exceeds $25,000, it may be waived by
local tax of 1/2 of 1 percent on the gross proceeds from
the secretary only after approval by the Board of Tax
automobile rental contracts.
Appeals.
B. The Department of Revenue is required to collect the 3
AUTHORITY NOTE: Promulgated in accordance with R.S.
percent automobile rental tax and to provide the 1/2 percent
47:1511, 47:1520, and R.S. 33:9038.34.
local tax collection amount for distribution to the local tax
HISTORICAL NOTE: Promulgated by the Department of
authorities.
Revenue, Policy Services Division, LR 35:1252 (July 2009).
§1517. Hotel and Motel Sales Tax Return, Form R-
C. Effective with the July 2009 filing period, dealers who
collect the automobile rental tax will be required to file the
1029DS—Electronic Filing Requirement
automobile rental tax return, form R-1329, electronically with
A. Acts 1966, No. 556; Acts 1991, No. 624; Acts 1992,
the Department of Revenue using the electronic format
No. 1099; Acts 1993, No. 640; Acts 1995, No. 1191 authorize
prescribed by the department.
the Louisiana Stadium and Exposition District to collect a tax
D. Failure to comply with this electronic filing
of 4 percent of the gross proceeds from hotel and motel room
requirement will result in the assessment of a penalty of $100
rentals in the parishes of Orleans and Jefferson as defined in
R.S. 47:301(8). Acts 1978, No. 305; Acts 1980, No. 99; Acts
or 5 percent of the tax, whichever is greater, as provided by
R.S. 47:1520(B).
1987, No. 390; Acts 2002 1st Ex. Sess., No. 72 authorize the
1.
If it is determined that the failure to comply is
New Orleans Exhibition Hall Authority to collect a tax of 3
percent on the gross proceeds from hotel and motel room
attributable, not to the negligence of the taxpayer, but to other
rentals in Orleans parish as defined in R.S. 47:301(8).
cause set forth in written form and considered reasonable by
the secretary, the secretary may remit or waive payment of
B. The Department of Revenue is required to collect the 4
the whole or any part of the penalty.
percent room occupancy tax and distribute it to the Louisiana
2.
If the penalty exceeds $25,000, it may be waived by
Stadium and Exposition District. The Department of Revenue
the secretary only after approval by the Board of Tax
is also required to collect the 3 percent room occupancy tax
Appeals.
and distribute it to the New Orleans Exhibition Hall
AUTHORITY NOTE: Promulgated in accordance with R.S.
Authority.
47:1511, 47:1520, and 47:551.
C. Effective with the July 2009 filing period, dealers who
HISTORICAL NOTE: Promulgated by the Department of
collect the Louisiana Stadium and Exposition District room
Revenue, Policy Services Division, LR 35:1252 (July 2009).
occupancy tax or the New Orleans Exhibition Hall Authority
§1515. Tax Increment Financing District Sales Tax
room occupancy tax will be required to file the Hotel and
Returns, Form R-1029—Electronic Filing
Motel Sales Tax return, Form R-1029DS, electronically with
Requirement
the Department of Revenue using the electronic format
A. R.S. 33:9038.34 authorizes certain local governmental
prescribed by the department.
subdivisions or entities to issue revenue bonds payable from
D. Failure to comply with this electronic filing
revenues generated by economic development projects with a
requirement will result in the assessment of a penalty of $100
pledge and dedication of the sales tax increments to be used
or 5 percent of the tax, whichever is greater, as provided by
as a guaranty of any shortfall, or at the option of the local
R.S. 47:1520(B).
governmental subdivision or tax recipient entity, payable
1.
If it is determined that the failure to comply is
directly from an irrevocable pledge and dedication of up to
attributable, not to the negligence of the taxpayer, but to other
the full amount of sales tax increments, in an amount to be
cause set forth in written form and considered reasonable by

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 2