New Orleans Exhibition Hall Authority Taxes

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What taxes are levied by the New Orleans Exhibition Hall Authority?

The New Orleans Exhibition Hall Authority (NOEHA) levies the following taxes:

  1. Room Occupancy Tax—Acts 1978, No. 305; Acts 1980, No.99, Acts 1987, No. 390, Acts 2002 1st Ex. Sess., No. 72 authorize the N.O. Exhibition Hall Authority to collect an additional hotel room occupancy tax on hotel room rentals in Orleans Parish based on the hotel’s rental room capacity. The tax rate is as follows:

    Hotel Room CapacityNightly Tax
    10-299 rooms$.50
    300-999 rooms$1
    1,000 or more rooms$2

    This local tax is reported on Form R-1325 and collected by LDR for distribution to the Authority.

  2. Hotel Room Tax—Acts 1978, No. 305; Acts 1980, No.99, Acts 1987, No. 390, Acts 2002 1st Ex. Sess., No. 72 authorize the N.O. Exhibition Hall Authority to collect a three percent hotel room tax on hotel room rentals in Orleans Parish. The tax is reported on Form R-1029DS, Column C, and collected by LDR to be distributed to the Authority.
  3. Tour and Service Contractor Taxes—Acts 1994, No. 42 authorized the New Orleans Exhibition Hall Authority to collect a tour tax of $1 per ticket on sight-seeing tours in Orleans Parish or tours that include sight-seeing in Orleans Parish and a 2 percent service contractor tax on goods and services performed in conjunction with public and private trade shows, conventions, and exhibitions held within Orleans Parish. These local taxes are reported on Form R-1030 and are collected by LDR for distribution to the Authority.
  4. Food and Beverage Tax—Acts 1987, No. 390 authorized the N.O. Exhibition Hall Authority to collect an additional food and beverage tax on sales of food and beverage sold or served in Orleans Parish or at any airport or air transportation facility owned by the City of New Orleans. The tax rate, which is based on the establishment’s food and beverage sales during the last calendar year, is as follows:

    Annual SalesTax Rate
    Less than $200,000No Tax
    $200,000-$499,9990.5%
    $500,000 or more0.75%

    This local tax is reported on Form R-1325 and collected by LDR for distribution to the Authority.

For the NOEHA food and beverage tax, how is a "food service establishment" defined?

A food service establishment means any fixed or mobile business in which food or beverages are prepared for sale or service either on or off the premises. Examples of food service are restaurants, coffee shops, cafes, cafeterias, luncheonettes, grills, tearooms, soda fountains, ice cream shops, taverns, bars, cocktail lounges, roadside stands, hot dog wagons, mobile canteens, grocery or convenience stores featuring prepared deli items, theater and bowling alley snack bars, or any other place in which and or beverages are prepared and sold for consumption either on or off the premises.

Food service establishment also means any establishments or operators who sell or serve manufactured foods or beverages that they did not prepare, but only if the operator provides facilities for consumption on the premises. Examples are theatre and bowling alley snack bars that only sell manufactured snacks, such as candy bars, potato chips and soft drinks.

Why would a food service establishment located in Jefferson Parish be required to collect the NOEHA food and beverage tax?

All food service establishments that sell or serve food and beverages in Orleans Parish or the New Orleans airport must collect the tax, even if the food preparation is done in another Parish. For example, a caterer located in Jefferson Parish who delivers food to a customer in Orleans Parish must collect the tax on that sale. Conversely, businesses located in Orleans Parish that sell or serve food or beverage outside Orleans Parish and the New Orleans airport are not required to collect the tax.

Are food service establishments with annual sales of less than $200,000 exempt from the tax?

Food service establishments that sell or serve food and beverages in Orleans Parish or the New Orleans airport with taxable food and beverage sales of less than $200,000 from all of the establishment’s locations in Orleans Parish and the airport during the previous year are not considered a food service establishment for the purpose of the NOEHA food and beverage tax and are not required to collect this tax.

How do new food service establishments that will be selling or serving food and beverages in Orleans Parish or the New Orleans airport register for the NOEHA food and beverage tax?

New food service establishments that will serve or sell food and beverage in Orleans Parish or the New Orleans airport must register for the NOEHA food and beverage tax when they apply for a Louisiana sales tax number. Although the food service establishment will not be required to collect the NOEHA food and beverage tax until it has been operating for 12 months, the establishment must report their food and beverage sales on the monthly NOEHA food and beverage tax return, Form R-1325. The sales are reported on Line 4 of the return and a zero percent tax rate is applied.

Each year, LDR reviews the food and beverage sales reported by food service establishments and sends notifications to establishments if their food and beverage tax rate will change for the next year. Food service establishments that have filed less than 12 months tax returns should continue to apply the zero tax rate until the next year’s review.

How is the NOEHA food and beverage tax reported?

The NOEHA food and beverage tax is reported on the New Orleans Exhibition Hall Authority Additional Hotel Room Occupancy Tax and Food and Beverage Tax Return, Form R-1325. The taxable sales are reported on Line 4 and the tax due is calculated on Line 5 using the applicable tax rate. Any excess tax collected is reported on Line 6 and then Lines 5 and 6 are added to compute the total food and beverage tax due. The tax is collected by the Department of Revenue for distribution to the New Orleans Exhibition Hall Authority.

When is the New Orleans Exhibition Hall Authority Additional Hotel Room Occupancy Tax and Food and Beverage Tax Return due?

The New Orleans Exhibition Hall Authority Additional Hotel Room Occupancy Tax and Food and Beverage Tax Return, Form R-1325 must be filed monthly and is due on or before the 20th day of the month following the month in which the tax was collected. For example, taxes collected in January are due before February 20. The return is filed and the tax paid to the LDR for distribution to the New Orleans Exhibition Hall Authority.

The New Orleans Exhibition Hall Authority Additional Hotel Room Occupancy Tax and Food and Beverage Tax Return, Form R-1325, includes lines for the room occupancy tax and the food and beverage tax. How should it be completed?

The New Orleans Exhibition Hall Authority Additional Hotel Room Occupancy Tax and Food and Beverage Tax Return, Form R-1325, includes lines to report the room occupancy tax and the food and beverage tax.

  • Hotels and motels complete Lines 1 through 3 to report the room occupancy tax and Lines 8 through 13 to compute the total tax due.
  • Hotel and motels that have restaurants or bars, complete Lines 1 through 3 to report the room occupancy tax, Lines 4 through 7 to report the food and beverage tax, and Lines 8 through 13 to compute the total tax due.
  • Food Service Establishments complete Lines 4 through 7 to report the food and beverage tax, and Lines 8 through 13 to compute the total tax due.
What are the penalties for filing the return after the 20th of the month due date?

Failure to timely file the return and pay the taxes due will result in the assessment of interest and delinquent penalties. Continued failure to file will result in estimated assessments that include interest and delinquent penalties.

If a food service establishment is notified by LDR that their NOEHA food and beverage tax rate for the upcoming year is zero, what does it mean?

Establishments that have been notified that their NOEHA food and beverage tax rate is zero are not required to collect the food and beverage tax for the upcoming year but the establishments must continue to report the food and beverage sales on the New Orleans Exhibition Hall Authority Additional Hotel Room Occupancy Tax and Food and Beverage Tax Return, Form R-1325 applying a zero tax rate and zero tax due. The food and beverage amounts reported on the return will be used to determine the NOEHA food and beverage tax collection rate for the next year. Establishments with food and beverage sales of less than $200,000 during the previous calendar year are not required to collect the food and beverage tax for the next year.

What is the consequence if a food service establishment is notified that their tax rate is zero or reduced for the coming year and the establishment fails to reprogram its cash registers and continues to collect the tax at the higher rate?

All food and beverage taxes collected must be reported on the tax return and remitted to LDR for distribution to the New Orleans Exhibition Hall Authority.

How does a food establishment know which tax rate to collect each year?

LDR reviews the sales reported by food service establishment each year and notifies the establishments each December of the food and beverage tax rate to collect for the coming year.

Are there any food and beverage sales that are exempt from the NOEHA food and beverage tax?

The NOEHA food and beverage tax is due on sales of food and beverage sold or served in Orleans Parish or at any airport or air transportation facility owned by the City of New Orleans. The only exceptions are the following:

  • Food or beverage sales paid for with USDA food stamps or WIC vouchers.
  • Meals furnished to the staff, inmates, patients, or students of education, medical, religious, or mental institutions only if the institution is closed to the public. If the institution serves food and beverages to the general public, the NOEHA food and beverage tax must be collected.