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8/2001 Instructions for Tax Registration Application for Bossier City - Parish
Please review these instructions carefully. Failure to complete ALL applicable lines 1. Reason for applying.
will delay the processing of this application, the assigning of your tax number, and
the issuance of the applicable certificate. Please type or use only a black or blue ink A. Self-explanatory.
pen to fill out this form. B. If buying an existing business, have you received verification from
the taxing authority that all tax liabilities have been paid?
(LA R.S. 47:308 - see below).
Who must file - Each person pursuing any trade, profession, vocation, calling or C. Self-explanatory.
business should complete this form. Each person is required to keep reasonable D. List all the business names that created the merger.
records. Separate records are required for each place of business. For assistance call E. Self-explanatory
(318) 741-8551. F. Indicate if this is a change in business structure or if acquired by
gift, trust, etc.
Sales and use tax - Any individual, firm, corporation, trust, co-partnership, joint 2. A. Self-explanatory. (If you have none, mark the box.)
venture, association, or LLC/LLP is required to file and remit the appropriate B. Self-explanatory. (If you have none, mark the box.)
sales taxes by the twentieth (20th) day following the close of each reporting C. Self-explanatory.
period for any of the following transactions listed below that are taxable under D. List the number of business locations in Bossier City/Parish.
the Sales and UseTax Statutes and Ordinances: Each location requires a separate application and account number.
3. A. Legal Name - The person(s) or corporation under whose name this
1. The sale of tangible personal property at retail in this parish; business is to be registered. If corporate, give true corporate name.
2. The use, consumption, distribution, or storage for use or consumption, in this B. Trade Name - The name under which this business will operate - the
parish of any tangible personal property; dba name. If you have no trade name, leave this line blank.
3. The lease or rental within this parish of any item or article of tangible personal
property; 4. Location Address - This address is the street address or other
4. The sale of services as defined in the statutes. These services include the meaningful address, the city, town, or village, and the ZIP Code, in
furnishing of rooms by hotels; the sale of admissions to places of amusement which your business is geographically located, irrespective of where
and to athletic and recreational events, and the furnishing of the privilege of you receive your mail.
access to amusement, entertainment, athletic, or recreational facilities; the Telephone number at the business location.
furnishing of storage or parking privileges by auto hotels and parking lots; the If business is located in LA, list the parish where it is located.
furnishing of printing or overprinting; the furnishing of laundry cleaning,
pressing, and dyeing services; the furnishing of cold storage space and the 5. Mailing Address - ALL tax returns, licenses, and other related
preparation of property for such storage; and, the furnishing of repairs to communications will be mailed to this address.
tangible personal property.
6. The name of the person responsible for the sales tax return.
Any person who leases or rents tangible personal property in the parish, who Telephone number of the person responsible for the sales tax return.
furnishes services taxable under the statue s and ordinance s,who holds property in the The fax number at the mailing address.
parish for resale, who maintains a business location in the parish, or who solicits The e-mail address of the person responsible for the sales tax return.
orders, or otherwise operates in the parish through full-time or part-time resident or The web address of the company.
nonresident salesmen or agents, is required to obtain a sales tax certificate, collect Where the accounting records are kept.
the proper taxes from customers, and file returns with the Bossier City - Parish
Sales and Use Tax Division. For local sales tax purposes, only retail transactions 7. Type of organization, mark only one.
are taxable. Therefore, a resale certificate should be used on wholesale purchases. Self-explanatory.
Self-explanatory.
A person who purchases, imports, or receives property and services subject to tax, Self-explanatory.
or is the lessee or rentee of tangible personal property on which the proper taxes Self-explanatory.
were not collected by vendors, is himself liable for the payment of taxes directly to Self-explanatory.
the Bossier City - Parish Sales and Use Tax Division . Government - i ndicate on line provided if parish, school district,
or related entity such as hospital or library.
Non-profit -generally must conform to Federal IRS regulations for
determining a nonprofit organization. Indicate on line provided if
organized for religious, scientific, humane, fraternal, or other
purpose.
Other - If applicable mark this box & explain.
8. Self-explanatory.
9. Self-explanatory.
10. The person responsible for accepting notices on behalf of the legal
entity that apply to due process requirements.
11. Indicate date that first sales will be made from this location.
Indicate date the business started.
12. A. Choose one.
B. Describe the kind of business to be carried on at this location.
13. Check the filing frequency you are requesting.
14. Self-explanatory.
Note: You must sign and date your application. If your application was prepared by someone else, they must also sign in the appropriate space. Mail the
application to PO Box 71313 • Bossier City, LA 71171-1313 • (318) 741-8549 or visit us at www.bossiercity.org
LA R.S 47:308. Termination or transfer of business stating that no taxes, interest, or penalties are due. If the purchaser of a business
or stock of goods fails to withhold purchase money as above provided, he shall
be personally liable for the payment of the taxes, interest, and penalties accrued
A. If any dealer liable for any tax, interest, or penalty levied hereunder sells his and unpaid on account of the operation of the business by any former owner,
business or stock of goods or quits the business; he shall make a final return and owners, or assigns.
payment within fifteen days after the date of selling or quitting the business. His
successor, successors, or assigns, if any, shall withhold sufficient of the B. In the case of a dealer who has quit a business, and who subsequently opens
purchase money to cover the amount of such taxes, interest, and penalties due another similar business under the same ownership, whether that ownership is
and unpaid until such time as the former owner shall produce a individual, partnership, corporation, or other, that dealer shall be liable for any
receipt from the secretary showing that they have been paid, or a certificate tax ,interest, or penalty owned by the original business.
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