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1. What is Electronic Filing?

Electronic filing is the transfer of tax return information and any associated payment using a modem and the internet. When you file your occupational license tax renewal using the electronic method, your paper return is replaced with an electronic file.

2. Who is required to file electronically?

The Revenue Division does not have a mandatory filing policy.

3. Is online filing available to any business with an occupational license?

Online filing is available to those businesses that received a current year renewal application with a pre-printed PIN number and you were in business for the full prior calendar year. If your renewal form does not include a pre-printed pin number or you were not in business for the full prior calendar year, then you are not eligible and must file a paper return. Also if your business has gross income of less than $2,500, online filing is not available. You must file a paper return.

4. What happens if I lose my PIN?

Contact the Finance Department/Revenue Division at 225-389-3084. You will be asked to verify your account information and a new PIN will be made available to you.

5. If I file my renewal electronically, will I receive a copy for my records?

After the entire filing process has been completed you will be allowed the option to print your return. Also at anytime during the filing process you may use your browser print option.

6. Can I file and pay electronically at the same time?

Yes, current rules require that you transmit your return and payment simultaneous.

7. What if I want to file an occupational license return for a previous year?

Only the current year's information will be accepted at this time.

8. When are returns considered late?

When electronic returns are filed, the transmission must be initiated on or before 11:59 p.m. on the last day of February. If the last day of February falls on a holiday or weekend, the return must be postmarked or transmitted by the next work day to be considered on time.

9. What if I have more than one business and I want to file electronically?

If your business has received the current year renewal application with a preprinted PIN you may file online. If you have another business that has not received a PIN via the renewal application you must file a paper return.

10. Who is responsible for paying the Occupational License Tax?

The tax is levied upon each business pursuing and conducting any business within the corporate limits of the City of Baton Rouge or within the Parish of East Baton Rouge.

11. If more than one individual operate under 1 corporation will each person be responsible for paying the license tax?

The tax shall be levied only on the business and not separately on any individual who is either employed by or is a member of the corporation.

12. When is the occupational license tax due?

For a new business the occupational license tax is due prior to the date the business opens. The renewal of your occupational license is due January 1 and becomes delinquent March 1.

13. How do I obtain forms?

Occupational license renewal applications will be mailed to you during the month of December. If you receive a renewal application with an assigned PIN number, you are pre-registered and eligible to file your taxes online. Otherwise you will be required to file a paper return.

14. What is the Occupational License Tax rate of penalty and interest?

Beginning March 1st, the delinquent penalty is 5% for each month or fraction thereof and increased by 5% on the 1st of each month to a maximum of 25%. The interest is calculated at a daily rate of 15% per annum from due date until paid.

15. Are businesses allowed any deductions to the Occupational License Tax basis?

The Occupational License Tax Ordinance allows for deductions from gross income only in specific cases:

• An exclusion is allowed for the price paid for gasoline and motor fuels or lubricating oils that equal the excise tax levied by federal and state statutes.
• A deduction for undertakers and funeral directors who collect payments on behalf of other undertakers and funeral directors.
• Gross receipts of advertising agencies shall not include funds used to purchase media time/space on behalf of clients.
• Retailers that hold valid Class A or Class B wine and liquor permits shall be entitled to a 20% deduction of gross sales and receipts in determining the amount of taxable gross income.
• Professionals are allowed to deduct fees paid to other licensed professionals.
• A deduction for commission brokers that purchase stocks (the deduction is 40% of purchases) or commodities (the deduction is 55% of purchases) on exchanges located outside the state of Louisiana.
• A 2/3 deduction from gross sales is allowed for nursing homes.