District Tax Return Form 8071 Instructions

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SALES/USE/PARKING/FRENCH QUARTER ECONOMIC DEVELOPMENT
$400.00 on line S11 Col A. Use the same method for determining additional use tax due on
purchases at 4.5% (0.045) and enter taxable amount on line S11 Col B.
DISTRICT TAX RETURN FORM 8071 INSTRUCTIONS
Line S12. Total Amount Taxable: Add lines S10 and S11.
These are the instructions for completing your Tax Return. Please complete the form and return with
Line S13. Tax:
payment in the enclosed envelope. This form is scanned by a machine. Please print your numbers within
-Column A – Multiply line S12 Column A by 0.05.
the indicated space as shown below:
-Column B – Multiply line S12 Column B by 0.045.
Line S14. Excess Tax Collected:
1 2 3 4 5 6 7 8 9.00
-Column A – Enter the amount of sales tax collected in excess of 5% of line S12 Column A.
-Column B – Enter the amount of sales tax collected in excess of 4.5% of line S12 Column B.
Line S15. Total Tax Collected: Add lines S13 and S14.
Round off the amount to the nearest dollar. Do not use dollar signs ($).
Line S16. Vendor’s Compensation: If payment is made timely on or before the 20th day of the
month in which the return is due, multiply line S15 by 1%. If delinquent, enter "ZERO".
SECTION S – SALES/USE
Line S17. Net Tax Due: Subtract line S16 from line S15.
Line S1. Gross Sales:
Line S18. Penalty: If payment is made after the 20th day of the month in which the return is due,
-Column A – Enter total amount of all taxable and nontaxable sales, leases, rentals, and services.
multiply line S17 by 5% for each month or any fraction of a month from the due date until the
The sale of services means:
date paid, not to exceed 25%.
• Sale of admissions, dues and fees to places of amusement, athletic and
Line S19. Negligence Fee: If payment is over two (2) months past the due date.
recreational events;
-Column A – If using Col. A only, enter 5% of line S17 Col. A or $10.00, whichever is greater.
• Storage or parking privileges at hotels and parking lots;
-Column B – If using Col. B only, enter 5% of line S17 Col. B or $10.00, whichever is greater.
• Printing or overprinting, lithographing or other similar services of reproduction of
- Column A and Column B – If using both Col. A and Col. B, enter 5% of line S17 Col. A on line 19a
written or graphic matter;
and enter 4.5% of line S17 Col. B on line 19b of the Worksheet below . If the total amount of the
• Cleaning, pressing, renovation and dyeing of clothing, furs, furniture, carpets, and
lines 19a and 19b is greater than or equal to $10.00, then transfer the same amounts from lines
rugs; and storage space for clothing, furs and rugs;
19a and 19b to boxes S19 Col. A and S19 Col. B. However, if the total amount of lines 19a and 19b
• Cold storage space and preparing tangible personal property for cold storage;
is less than $10.00, enter $5 on box S19 Col. A, and $5 on box S19 Col B.
• Repairs to tangible personal property, including but not limited to the repair and
WORKSHEET: 19a. Multiply the amount on Line S17 Col.A by 0.05, enter here $_________ + then
servicing of autos and other vehicles, electrical and mechanical appliances and
for 19b, multiply the amount on Line S17 Col. B . by 0.05, enter here $__________ .
equipment, watches, jewelry, refrigerators, radios, shoes and office appliances and
Line S20. Interest: If payment is made after the 20th day of the month in which the return is due,
equipment.
multiply line S17 by 1.25% for each month or any fraction of a month from the due date until the
-Column B – Enter total amount of all taxable and nontaxable sales of unprepared food for home
date paid.
consumption, prescription drugs and prescribed medical devices.
Line S21. Total Tax, Penalty, Negligence Fee and Interest: Add lines S17, S18, S19 and S20.
Line S2. Sales for Resale to Wholesalers or for Further Manufacturing: Self-explanatory.
Line S22. Less Credit Balance from prior month(s): Enter Memo ID # in the box S22 as required for
Line S3. Cash Discounts, Sales Returns or Allowances: Self-explanatory.
credit acceptance on line S22 Col. A and Col. B.
Line S4. Sales delivered/shipped outside Orleans Parish.
Line S23. Amount Due: Subtract line S22 from line S21.
Line S4i. Interstate Sales.
Line S24. Total Amount Due: Add lines S23 Column A and S23 Column B.
Line S4ii. Other Parishes in Louisiana
Line S5. Sales of Gasoline.
SECTION F – SPECIAL SALES/USETAX
Line S6. Government Sales – U.S./Louisiana/La. Parishes: Enter the amount of sales made directly to and
FRENCH QUARTER ECONOMIC DEVELOPMENT DISTRICT
paid for by the United States government, the State of Louisiana and its political subdivisions.
NO. R-2015-1 La. R.S. 33:9038.39 grants the Governing Authority of the FQ EDD to levy an
Line S7. Sales of food paid for with USDA Food Stamps or WIC Vouchers:
increase in the sales tax by 0.2495% (0.002495) within the boundaries of the District for the
-Column A- Not applicable
purpose of funding enhanced and supplemental public safety services to facilitate economic
-Column B – Enter the total amount of food paid with USDA Food Stamp Card or WIC voucher (only
development projects within the District. District boundaries are the area bounded by the
applied for Col.B)
Mississippi River, the center line of Canal Street, the rear property line of the properties fronting
Line S8. Other Authorized Deductions (explanation required): Enter the amount of other exempted
on the lake side of North Rampart Street, and the rear property line of the properties fronting on
sales as provided by Chapter 150, Article VI of the City Code.
the downriver side of Esplanade Avenue to the Mississippi River.
Line S9. Total Allowable Deductions: Add lines S2, S3, S4i, S4ii, S5, S6, S7 Col B and S8.
Line F1. Taxable Sales and Purchases for Use: Enter the taxable sales, taxable purchases for use
Line S10. Adjusted Gross Sales: Subtract line S9 from line S1.
as reported on line S11, leases, rentals, and services sold or delivered into the French Quarter
Line S11. Purchases subject to Use Tax:
Economic Development District.
- Column A – Enter total cost of goods, merchandise, equipment, leases, rentals and services used,
Line F2. Tax: Multiply line F1 Col. A by 0.002495 (0.2495%) and multiply line F1 Col. B by
consumed, distributed or stored for use in your business upon which City of New Orleans 5% sales tax
0.002495 (0.2495%).
has not been paid.
Line F3. Interest: If payment is made after the 20th day of the month in which the return is due,
- Column B - Enter total cost of unprepared food purchases for home, consumption, prescription drugs
multiply line F2 by 1.25% for each month or any fraction of a month from due date until the date
and prescribed medical devices used, consumed, distributed or stored for use in your business upon
paid.
which City of New Orleans 4.5% sales tax has not been paid.
Line F4. Penalty: If payment is made after the 20th day of the month in which the return is due,
multiply line F2 by 5% for each month or any fraction of a month from the due date until the date
The use tax applies to the use of tangible property purchased in another state or another parish of the
paid, not to exceed 25%.
state for the purpose of use in the City. The City grants credit for sales/use tax paid in any
Line F5. Amount Due: Add lines F2, F3 and F4.
city/parish/county of Louisiana. The City also grants a credit for sales/use tax paid in the
Line F6. Total Amount Due: Add line F5 Column A and F5 Column B.
city/parish/county of another state only when the state in question grants a similar credit for purchases
made in Louisiana. Credit is only given for the actual amount of city/parish/county tax paid, up to 5% or
SECTION P – PARKING TAX
4.5% of each purchase. Do not include the amount of state sales tax paid as a credit against the City use
tax. Therefore:
Line P1. Taxable Receipts: Enter total taxable receipts for parking, storing or berthing of motor
vehicles or watercraft. Add all “free of charge” parking, at lowest rate charged, to the total
If city/parish/county sales tax was not paid at the time of purchase, the use tax is due at the applicable
taxable figure. Do not include any amounts charged for parking, storing or berthing of vehicles or
rate (5% or 4.5%) of the cost price.
watercraft that are exempt from tax such as parking, storing or berthing of vehicles or watercraft
engaged in interstate or maritime commerce; agricultural vehicles; or as a right incidental to
If the sales/use tax paid at the time of purchase in this city or in any other city/parish/county was at a
rental or use of a permanent dwelling and any other exemptions provided by Section 150-1194 of
rate equal to or greater than the use tax imposed by the City (5% or 4.5%), credit is given for the amount
the City Code.
of tax paid, up to 5% or 4.5% on each purchase; therefore, no use tax is due to the City.
Line P2. Tax: Multiply line P1 by 3%.
Line P3. Interest: If payment is made after the 20th day of the month in which the return is due,
If the sales/use tax paid at the time of purchase in another city/parish/county was at a rate less than the
multiply line P2 by 1.25% for each month or any fraction of a month from due date until the date
use tax imposed by the City (5% or 4.5%), credit is given only for the actual amount of sales tax paid. The
paid.
difference between the amount of the City’s use tax (5% or 4.5%) and the amount of sales tax paid to
Line P4. Total Tax and Interest: Add lines P2 and P3.
any other city/parish/county is the amount due to the City. For Example: Purchases for use totaled
Line P5. Penalty: If payment is made after the 20th day of the month in which the return is due,
$1,000.00 and were taxed at 3% by another parish. The taxes paid totaled $30.00; therefore, the
multiply line P4 by 20%.
additional taxes due the City of New Orleans would be 2% or $20.00. To compute the taxable amount for
Line P6. Total Amount Due: Add lines P4 and P5.
purchases, divide the $20.00 tax due by 5% (0.05), then enter the taxable amount of
Line T1. Total Payment Due: Add lines S24, F6 and P6.
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