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OCCUPATIONAL LICENSE RENEWAL FORM 8030 INSTRUCTIONS EXAMPLE: ABC Inc. owns a total of 31 stores as of January 1, 2014: six (6) stores in Tennessee,
This form is scanned by a machine. Please print your numbers within the indicated space as
shown below: twenty (20) stores in Georgia, three (3) stores in Jefferson Parish and two (2) stores in New
Orleans. Based on the Chain Store Tax Table, ABC Inc. must pay $15.00 before March 1, 2014,
for each store in New Orleans for the tax year 2014
1 2 3 4 5 6 7 8 9.00 Date Owned Total Stores New Orleans Stores Outside 2014 Chain Store
As Of Owned Stores New Orleans Tax Due Per Store
Round off the amount to the nearest dollar. Do not use dollar signs ($). 01/01/14 31 2 29 15
SECTION L - OCCUPATIONAL LICENSE TAX RENEWAL Line C1. NUMBER OF CHAIN STORES: Enter the total number of stores owned in the United
Any person doing business in the City of New Orleans must pay an annual occupational States as of January 1 of the current tax year.
license tax as required by Chapter 150, Article VII of the Code of the City of New Orleans. Line C2. CHAIN STORE LICENSE TAX DUE: The tax is based on the total number of stores
Line L1. GROSS RECEIPTS FOR PREVIOUS CALENDAR YEAR: Enter total gross receipts, gross reported on line C1. Use the chain store license tax table to determine the amount of tax due.
fees, gross commissions, gross sales, gross premiums, gross income earned, loans made, Line C3. PENALTY: If the payment is not made before March 1 of the tax year due, multiply the
whether received or accrued during the previous year. amount on line C2 by 5% for each month or fraction of a month from March 1 until paid, not to
Line L2. LESS ALLOWABLE DEDUCTIONS: Enter the allowable deductions on this line. exceed 25%.
Allowable deductions from gross receipts are sales shipped/delivered outside Louisiana, Line C4. INTEREST: If the payment is not made before March 1 of the tax year due, multiply the
sales returns, cash discounts and other deductions allowed by Section 150-971 of the City amount on line C2 by 1% for each month or fraction of a month from March 1 until paid.
Code. Line C5. TOTAL PENALTY AND INTEREST: Add line C3 and line C4.
Line L3. ADJUSTED GROSS RECEIPTS: Subtract line L2 from line L1. If the business was in Line C6. TOTAL AMOUNT DUE: Add line C2 and line C5.
operation the entire previous calendar year, skip line L4 (A) and line L4 (B) and continue on
line L5.
Line L4 (A). OPENING DATE: If you began operating your business last year, enter the
opening date of the business as month, date and year (MMDDYY). SECTION V - VIDEO POKER OCCUPATIONAL
Line L4 (B). NUMBER OF DAYS IN OPERATION: Enter number of days the business was in LICENSE TAX RENEWAL
operation last year. Any person engaged in the business of operating coin-operated mechanical or electronic
Line L5. ANNUAL TAXABLE GROSS RECEIPTS: If you skipped line L4, enter the amount from devices shall pay an occupational license fee for each machine as required by Chapter 150,
line L3. If you completed line L4, divide line L3 by line L4 (B) and multiply by 365 to Article VII of the Code of the City of New Orleans.
determine the annual taxable gross receipts. For lines V1 through V3: Enter $50.00 for each video poker device being renewed.
Line L6. OCCUPATIONAL LICENSE TAX DUE: Compare the amount on line L5 with the tax Line V4. VIDEO POKER LICENSE TAX DUE: Add lines V1 through V3.
table as indicated on the form to determine the amount of tax due. Line V5. PENALTY: If payment is not made before March 1 of the tax year due, multiply the
Line L7. PENALTY: If payment is not made before March 1 of the current tax year, multiply amount on line V4 by 5% for each month or fraction of a month from March 1 until paid, not to
the amount on line L6 by 5% for each month or fraction of a month from March 1 until exceed 25%.
paid, not to exceed 25%. Line V6. INTEREST: If payment is not made before March 1 of the tax year due, multiply the
Line L8. INTEREST: If payment is not made before March 1 of the current tax year, multiply amount on line V4 by 1.25% for for each month or fraction of a month from March 1 until paid.
the amount on line L6 by 1.25% for each for each month or fraction of a month from Line V7. TOTAL PENALTY AND INTEREST: Add line V5 and line V6.
March 1 until paid. Line V8. TOTAL AMOUNT DUE: Add line V4 and line V7.
Line L9. TOTAL PENALTY AND INTEREST: Add line L7 and line L8. Line T1. TOTAL PAYMENT DUE: Add lines L10, R6, C6, and V8.
Line L10. TOTAL AMOUNT DUE: Add line L6 and line L9.
SECTION R - HOTEL/MOTEL OCCUPATIONAL LICENSE TAX RENEWAL
Any person operating a hotel, motel, rooming house, or boarding house having six (6) or
more sleeping rooms shall pay an annual license tax of $2.00 for each sleeping room as
required by Chapter 150, Article VII of the Code of the City of New Orleans.
Line R1. NUMBER OF ROOMS FOR RENTAL: Enter the total number of sleeping rooms in
the hotel.
Line R2. HOTEL/MOTEL LICENSE TAX DUE: Multiply Line R1 times $2.00.
Line R3. PENALTY: If the payment is not made before March 1 of the current tax year,
multiply the amount on line R2 by 5% for each for each month or fraction of a month from
March 1 until paid, not to exceed 25%.
Line R4. INTEREST: If the payment is not made before March 1 of the current tax year,
multiply the amount on line R2 by 1.25% for each for each month or fraction of a month
from March 1 until paid.
Line R5. TOTAL PENALTY AND INTEREST: Add line R3 and line R4.
Line R6. TOTAL AMOUNT DUE: Add line R2 and line R5.
SECTION C - CHAIN STORE LICENSE TAX RENEWAL
A chain of stores is two (2) or more stores of the same name and under the same
ownership where the same line of goods, wares or merchandise or commodities are
sold at retail. As required by Chapter 150, Article IX, anyone owning a chain of stores
must pay an annual chain store tax for each store in New Orleans. The tax is based on
the total number of stores owned, whether operated in the city or not and whether
within the state or not, as of January 1 of each year.
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