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the secretary, the secretary may remit or waive payment of

B. The Department of Revenue is required to collect the

the whole or any part of the penalty.

parish and municipalities beer tax and distribute it to the local

If the penalty exceeds $25,000, it may be waived by

tax authorities.

the secretary only after approval by the Board of Tax

C. Effective with the July 2009 filing period, dealers who

Appeals.

collect the parish and municipalities beer tax will be required

AUTHORITY NOTE: Promulgated in accordance with R.S.

to file the Louisiana State and Parish and Municipalities Beer

47:1511, 47:1520, and Acts 1966, No. 556; Acts 1991, No. 624; Acts

Tax return, Form R-5621, electronically with the Department

1992, No. 1099; Acts 1993, No. 640; Acts 1995, No. 1191.

of Revenue using the electronic format prescribed by the

HISTORICAL NOTE: Promulgated by the Department of

department.

Revenue, Policy Services Division, LR 35:1252 (July 2009).

D. Failure to comply with this electronic filing

§1519. New Orleans Exhibition Hall Authority

requirement will result in the assessment of a penalty of $100

Additional Room Occupancy Tax and Food and

or 5 percent of the tax, whichever is greater, as provided by

Beverage Tax Return, Form R-1325—Electronic

R.S. 47:1520(B).

Filing Requirement

If it is determined that the failure to comply is

A. Acts 1978, No. 305; Acts 1980, No. 99; Acts 1987, No.

attributable, not to the negligence of the taxpayer, but to other

390; Acts 2002 1st Ex. Sess., No. 72 authorize the New

cause set forth in written form and considered reasonable by

Orleans Exhibition Hall Authority to collect an additional tax

the secretary, the secretary may remit or waive payment of

of varying rates, depending on the capacity of the

the whole or any part of the penalty.

establishment, on hotel and motel room rentals in Orleans

If the penalty exceeds $25,000, it may be waived by

parish as defined in R.S. 47:301(8). Acts 1987, No. 390

the secretary only after approval by the Board of Tax

authorizes the New Orleans Exhibition Hall Authority to

Appeals.

collect a tax of varying rates, depending on the gross sales of

AUTHORITY NOTE: Promulgated in accordance with R.S.

food and beverages of the establishment during the preceding

47:1511, 47:1520, and R.S. 26:492.

calendar year, on the sales of food and beverages sold or

HISTORICAL NOTE: Promulgated by the Department of

served in Orleans parish or at any airport or air transportation

Revenue, Policy Services Division, LR 35:1253 (July 2009).

§1523. Hotel/Motel Sales Tax Return, Form

facility owned by the City of New Orleans.

B. The Department of Revenue is required to collect the

R-1029H/M—Electronic Filing Requirement

additional room occupancy tax and the food and beverage tax

A. R.S. 47:302, 321, 331 and R.S. 51:1286, collectively,

and distribute it to the New Orleans Exhibition Hall

impose a 4 percent tax on the gross receipts from hotel and

Authority.

motel room rentals.

C. Effective with the July 2009 filing period, dealers who

B. The Department of Revenue is required to collect the

collect the New Orleans Exhibition Hall Authority additional

sales tax on hotel and motel room rentals and distribute it to

room occupancy tax or the food and beverage tax will be

various funds as indicated by R.S. 47:302.2 et seq., R.S.

required to file the New Orleans Exhibition Hall Authority

47:322.1 et seq. and R.S. 47:332.1 et seq.

Additional Hotel Room Occupancy Tax and Food and

C. Effective with the July 2009 filing period, dealers who

Beverage Tax return, Form R-1325, electronically with the

collect the state sales tax on hotel and motel room rentals will

Department of Revenue using the electronic format

be required to file the Hotel/Motel Sales Tax return, Form R-

prescribed by the department.

1029H/M electronically with the Department of Revenue

D. Failure to comply with this electronic filing

using the electronic format prescribed by the department.

requirement will result in the assessment of a penalty of $100

D. Failure to comply with this electronic filing

or 5 percent of the tax, whichever is greater, as provided by

requirement will result in the assessment of a penalty of $100

R.S. 47:1520(B).

or 5 percent of the tax, whichever is greater, as provided by

If it is determined that the failure to comply is

R.S. 47:1520(B).

attributable, not to the negligence of the taxpayer, but to other

If it is determined that the failure to comply is

cause set forth in written form and considered reasonable by

attributable, not to the negligence of the taxpayer, but to other

the secretary, the secretary may remit or waive payment of

cause set forth in written form and considered reasonable by

the whole or any part of the penalty.

the secretary, the secretary may remit or waive payment of

If the penalty exceeds $25,000, it may be waived by

the whole or any part of the penalty.

the secretary only after approval by the Board of Tax

If the penalty exceeds $25,000, it may be waived by

Appeals.

the secretary only after approval by the Board of Tax

AUTHORITY NOTE: Promulgated in accordance with R.S.

Appeals.

47:1511, 47:1520, and Acts 1978, No. 305; Acts 1980, No. 99; Acts

AUTHORITY NOTE: Promulgated in accordance with R.S.

1987, No. 390; Acts 2002 1st Ex. Sess., No. 72.

47:1511, 47:1520, R.S. 47:302.2 et seq., R.S. 47:322.1 et seq. and

HISTORICAL NOTE: Promulgated by the Department of

R.S. 47:332.1 et seq.

Revenue, Policy Services Division, LR 35:1253 (July 2009).

HISTORICAL NOTE: Promulgated by the Department of

§1521. Louisiana State and Parish and Municipalities

Revenue, Policy Services Division, LR 35:1253 (July 2009).

Beer Tax Return, Form R-5621—Electronic

Cynthia Bridges

Filing Requirement

Secretary

A. R.S. 26:492 authorizes parishes and municipalities to

impose a tax on beverages of low alcoholic content of not

more than $1.50 per standard barrel of 31 gallons.

Electronic Filing Requirements Dedicated Funds Distribution - Louisiana Department Of Revenue Page 2

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