The Official Website of the Louisiana Department of Revenue
BATON ROUGE - Beginning July 1, 2002, patrons of New Orleans’ larger restaurants will begin paying an additional one-fourth of 1% tax on their food and beverage purchases. Act 72 of the First Extraordinary Session of the 2002 Louisiana Legislature authorized the Ernest N. Morial Exhibition Hall Authority to impose the additional tax on food and beverages sold by Orleans Parish restaurants that had gross revenue of at least $500,000 in the previous calendar year.
Before Act 72, restaurants that had gross revenue of at least $200,000 in the previous calendar year collected a tax of one-half percent on their sales of food and beverages. The proceeds of the tax are dedicated to paying off bonds used to finance expansion projects of the Ernest N. Morial Convention Center, formerly known as the New Orleans Convention Center. The tax on food and beverages applies to Orleans Parish restaurants, coffee shops, cafeterias, and other eating establishments. The tax is reported to the Louisiana Department of Revenue on Louisiana Tax Form R-1325.
In addition to the added tax on food and beverages, Act 72 authorized an increase in the Exhibition Hall Authority’s hotel room occupancy tax rate from 2% to 3%. This will make the total Orleans Parish hotel room occupancy tax rate 13% as of July 1, 2002. The 13% tax rate includes 3% tax for the Morial Exhibition Hall Authority; 2% for the State of Louisiana; 4% for the Louisiana Stadium and Exposition District (which is also collected by Jefferson Parish hotels and motels), and 4% for the City of New Orleans. The Morial Exhibition Hall Authority, State of Louisiana, and Louisiana Stadium and Exposition District taxes are reported to the Department of Revenue on tax form R-1029 DS. The New Orleans Bureau of Revenue collects the 4% local tax.
New Orleans hotels also collect the Authority’s per night occupancy tax based on a hotel’s capacity rather than a percentage of the room fee. This tax is 50 cents per occupied room per night for hotels with 10-299 rooms, $1 per occupied room per night for hotels with 300-999 rooms, and $2 per occupied room per night for hotels with 1,000 or more rooms. The tax is reported to the state on Louisiana Tax Form R-1325 along with the food and beverage tax.
Further information concerning these taxes may be obtained by calling the Taxpayer Services Division of the Louisiana Department of Revenue at (225) 219-7356.
Developed and Maintained by Louisiana Department of Revenue