General 2% Sales and Use Tax Report

Recurring sales and use tax collections for the month of March 2021, as compared to March 2020, reflected a 23.48% increase for the City and Parish combined.  Year-to-date collections reflect a 6.45% increase.  

In mid-March of 2020, our Parish began to realize the economic downturn due to COVID-19.  Therefore, when comparing March 2021 to 2020, there are increases across all industry types with the exception of manufacturing.  Manufacturing fluctuates based on the purchases being made by these entities at any given time.  When comparing the cumulative collections to date with the prior year collections, the industry type “other” reflects a decrease. The “other” category includes several small industry types with the main decrease being attributed to a decline in the construction and utility types. 

Another contributing factor to the increase is that beginning in July 2020, the Louisiana Remote Sellers Commission started collecting and distributing the sales tax from vendors who have not established a physical presence in Louisiana, but have reached a threshold to obtain economic impact, which obligates them to collect both state and local sales tax applicable to all local jurisdictions.  Therefore, these collections are not reflected in March 2020 because of the timing of the distribution by the State.  

Historical information relative to sales and use tax collections is presented below.

                                             RECURRING SALES TAX COLLECTIONS

                                             For the Five Year Period 2017 - 2021
                                              2% General Fund Tax

           2017        2018      2019        2020               2021
January$ 16,466,351$ 14,860,712 $ 15,268,349  $  16,190,187
$15,934,495
February15,392,31914,211,464   14,752,844    15,180,884
14,737,346
March17,951,747   17,052,962   17,264,312     15,989,467           19,743,231
April16,102,966   15,531,496   15,888,383      12,992,512
May16,294,327   16,505,356   16,545,597     14,798,867
June16,179,384   16,170,067   15,932,751    17,079,044
July15,275,579   15,665,501   15,932,632      16,486,853
August15,895,597   16,580,061   16,684,480     16,236,157
September16,151,856   15,581,496   16,517,068  17,572,998
October15,676,429   16,221,623   16,865,696      16,833,291
November 15,720,555
   16,006,116 
  16,008,473      16,368,666
December17,757,555  17,728,931      17,751,593     19,010,537                       
Total$194,864,665
      $192,115,785 
$195,412,178  $194,739,463$50,415,072
Yearly Increase/
Decrease		  -$579,895   -$2,748,880  $3,296,393     -$672,715
$3,054,534
Percentage-0.30%-1.41%1.72%-0.34%6.45%

Other Sales and Use Tax Reports

Note 1 - The above report represents a customized presentation of "recurring" sales and use tax collections for use primarily by the management of City-Parish Government for various purposes including revenue forecasting.  Amounts set forth are unaudited.  They may not include certain non-recurring transactions such as those related to tax audits, or year-end audit adjustments which could distort comparisons.

Note 2 - Since this is a customized report for special purposes as explained in Note 1 above, the monthly and annual totals in the report will generally be different than totals reflected in accounting records.