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Volume 15, Issue 1
January 2003
Rate Reduction in Unincorporated Areas except Ward 1
Effective October 1, 2002, the local sales and use tax rate was reduced from 4.75% to 4.50% in all unincorporated areas EXCEPT Ward 1. The rate change only affects Column A reporting. Dealers reporting taxable transactions in Column H will not be affected. Returns reflecting the revised rate have been mailed to registered accounts.
The “Stelly Plan”
The plan, named after its author Representative Vic Stelly, affects the amount of state sales taxes paid on residential utilities and food sold for further preparation in the home. Effective January 1, 2003, two of the state’s four percent sales tax no longer applies to aforementioned commodities. The remaining two percent will roll off July 1, 2003. The plan does not affect local sales tax at all.
Questions concerning the “Stelly Plan” should be directed to the Louisiana Department of Revenue at (225) 219-7656 in Baton Rouge or 491-2504 locally.
Tax office to acquire new Collection System
Technological advances in recent years have prompted our office to acquire updated software to replace a system that has been in service since the mid 80’s. Plans are to convert to the new system by July 1, 2003. Dealers should not be inconvenienced by this needed overhaul which will enable staff to perform their duties in a more efficient manner. Several existing practices will be modified and the department will notify affected dealers.
RETURN DUE DATES
(Also applicable to Hotel/Motel Occupancy Tax)
January return due by February 20th
February return due by March 20th
March return due by April 21st
April return due by May 20th
May return due by June 20th
June return due by July 21st
Changes in Ownership
A new application is required whenever a business changes ownership. New applications may be acquired through your local tax department or accessed through our website. A special “online” application is available at www.laota.com. Simply complete the form and send it electronically.
Alcohol Clearances Required
Dealers who sell alcoholic beverages are required to have state as well as local permits in addition to other requirements. Clearances are necessary before permitting authorities will issue the required permits. Both the state department of revenue and the local collector must sign off on these clearances attesting that the permit holder does not owe either state or local sales taxes at that time. Any delinquencies must be paid prior to signing these clearances. Dealers are encouraged to visit the Louisiana Department of Revenue to obtain their clearance form prior to coming by the local tax office. This will save time and allow for minimum inconvenience. State offices are located on the 15th floor of the Hibernia Tower in downtown Lake Charles.
IN CASE YOU FORGOT....
We’ve moved!
Located at: 2439 6th Street
Lake Charles, LA 70601
(337) 437-1200 fax (337) 437-1277
Open Monday – Friday, 8:00am to 4:30pm
** Visit us on the Web **
Your tax office is pleased to announce the creation of a local website to better serve the community and taxpayers throughout the country. Quick links to other governmental agencies will assist interested persons in contacting staff from various entities and securing numerous forms and other publications right in the privacy of their offices or home. The latest in tax topics as well as local tax ordinances will only be a click away. Pertinent information regarding tax rates, our location and frequently asked questions (FAQ’s) will be available on the website. We hope to have the site up and running by March 1, 2003. Come and check us out at www.calcasieusalestax.org.
MARK YOUR CALENDAR
We will be closed. . . . .
Mardi Gras March 3- 4, 2003
Easter April 18-22, 2003
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