Navigating the complexities of business-related taxes within the City of New Orleans demands a clear understanding of the Form 8030. Due annually before March 1st, this critical document serves multiple facets of legislative compliance, ensuring businesses meet their occupational license tax obligations. It comprehensively covers diverse sectors, including general business operations, hotels or motels with over six sleeping rooms, chain store establishments, and operators of video poker machines. The form meticulously requires detailed financial reporting from the previous calendar year, such as gross rentals and allowable deductions which form the basis for calculating adjusted gross receipts. It further delineates specific tax due amounts based on the nature of the business, alongside penalties and interest accrued for late submissions. Importantly, it emphasizes the need for accuracy and penalty avoidance through timely and correct filings, underlining the no-dollar-signs rule for entries and the clear requirement for either the business taxpayer or an authorized agent’s signature. Form 8030 represents a crucial link between city authorities and the business community, ensuring that the essential public services funded by these taxes can continue unimpeded.
| Question | Answer |
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| Form Name | Form 8030 |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | city of new orleans form 8030, new orleans business license, form 8030 form, new orleans occupational license renewal |
FORM 8030
BUSINESS NAME: |
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CITY OF NEW ORLEANS |
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DUE BEFORE MARCH 1st |
/ To file online go to www.nola.gov |
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TAX PERIOD: |
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ACCOUNT #: |
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Rev 2/2014
Check here if amended return.
L |
Occupational License Tax Renewal |
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- Do not use ($) signs - |
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L1 |
Gross Rentals from previous calendar year |
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L1 |
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.00 |
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L2 |
Less Allowable Deductions (see instructions) |
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L2 |
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.00 |
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ADJUSTED GROSS RECEIPTS (line L1 minus line L2; if business was in operation for the entire previous calendar |
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L3 |
L3 |
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.00 |
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year, go to line L5) |
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(A) Opening Date |
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(B) Days in Operation |
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L4 |
If business started during the previous calendar year, enter opening date and the number of days in operation |
L4A |
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L4B |
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M M D D Y |
Y |
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L5 |
ANNUAL TAXABLE GROSS RECEIPTS (if line L4 is complete, divide line L3 by L4(B) and multiply by 365; if in |
L5 |
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.00 |
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operation for the entire previous year, enter the amount from line L3) |
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L6 |
OCCUPATIONAL LICENSE TAX DUE (the tax is based on the amount on line L5, use TAX |
L6A |
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L6 |
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.00 |
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TABLE listed on L6A to the right ) |
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L7 |
PENALTY (5% of line L6 per month, not to exceed 25%) |
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L7 |
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.00 |
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L8 |
INTEREST (1.25% of line L6 per month) |
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L8 |
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.00 |
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L9 |
TOTAL PENALTY AND INTEREST (line L7 plus line L8) |
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L9 |
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.00 |
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L10 |
TOTAL AMOUNT DUE (line L6 plus line L9) |
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L10 |
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.00 |
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R |
Hotel / Motel Occupational License Tax Renewal |
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R1 |
Total number of sleeping rooms (see instructions) |
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R1 |
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R2 |
HOTEL/MOTEL LICENSE TAX DUE (multiply line R1 by $2.00) |
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R2 |
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.00 |
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R3 |
PENALTY (5% of line R2 per month, not to exceed 25%) |
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R3 |
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.00 |
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R4 |
INTEREST (1.25% of line R2 per month) |
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R4 |
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.00 |
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R5 |
TOTAL PENALTY AND INTEREST (line R3 plus line R4) |
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R5 |
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.00 |
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R6 |
TOTAL AMOUNT DUE (line R2 plus line R5) |
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R6 |
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.00 |
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C |
Chain Store License Tax Renewal |
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C1 |
Total number of chain stores (see instructions) |
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C1 |
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CHAIN STORE LICENSE TAX DUE (the tax is based on the total number of chain |
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C2 |
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C2 |
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.00 |
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stores reported on line C1, use chain store TAX TABLE ) |
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C3 |
PENALTY (5% of line C2 per month, not to exceed 25%) |
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C3 |
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.00 |
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C4 |
INTEREST (1% of line C2 per month) |
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C4 |
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.00 |
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C5 |
TOTAL PENALTY AND INTEREST (line C3 plus line C4) |
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C5 |
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.00 |
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C6 |
TOTAL AMOUNT DUE (line C2 plus line C5) |
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C6 |
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.00 |
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VVideo Poker Occupational License Tax Renewal (see instructions for lines V1 to V3)
V1 |
Code Number |
4 5 1 1 |
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V1 |
.00 |
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V2 |
Code Number |
4 5 1 1 |
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0 1 |
V2 |
.00 |
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V3 |
Code Number |
4 5 1 1 |
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0 2 |
V3 |
.00 |
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V4 |
VIDEO POKER LICENSE TAX DUE (add lines V1 through V3) |
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V4 |
.00 |
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V5 |
PENALTY (5% of line V4 per month, not to exceed 25%) |
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V5 |
.00 |
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V6 |
INTEREST (1.25% of line V4 per month) |
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V6 |
.00 |
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V7 |
TOTAL PENALTY AND INTEREST (line V5 plus line V6) |
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V7 |
.00 |
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V8 |
TOTAL AMOUNT DUE (line V4 plus line V7) |
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V8 |
.00 |
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T1 TOTAL PAYMENT DUE (line L10 plus line R6 plus line C6 plus line V8) |
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T1 |
.00 |
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To avoid interest and penalties, this return must be received with remittance before March 1st of each year. DO NOT use any other taxpayer's return, as this may result in an improper posting of your
payment. No return will be accepted unless signed by the taxpayer or authorized agent. I hereby certify under penalties of perjury that the information reported in this return is, to the best of my knowledge, true and correct.
DATE |
TAXPAYER SIGNATURE |
DATE |
SIGNATURE OF PREPARER (IF NOT TAXPAYER) |
* PLEASE SEND SEPARATE CHECKS FOR EACH REMITTANCE FORM *
OCCUPATIONAL LICENSE RENEWAL FORM 8030 INSTRUCTIONS
This form is scanned by a machine. Please print your numbers within the indicated space as shown below:
1 2 3 4 5 6 7 8 9.00
Round off the amount to the nearest dollar. Do not use dollar signs ($).
SECTION L - OCCUPATIONAL LICENSE TAX RENEWAL
Any person doing business in the City of New Orleans must pay an annual occupational license tax as required by Chapter 150, Article VII of the Code of the City of New Orleans. Line L1. GROSS RECEIPTS FOR PREVIOUS CALENDAR YEAR: Enter total gross receipts, gross fees, gross commissions, gross sales, gross premiums, gross income earned, loans made, whether received or accrued during the previous year.
Line L2. LESS ALLOWABLE DEDUCTIONS: Enter the allowable deductions on this line. Allowable deductions from gross receipts are sales shipped/delivered outside Louisiana, sales returns, cash discounts and other deductions allowed by Section
Line L3. ADJUSTED GROSS RECEIPTS: Subtract line L2 from line L1. If the business was in 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).
Line L4 (B). NUMBER OF DAYS IN OPERATION: Enter number of days the business was in operation last year.
Line L5. ANNUAL TAXABLE GROSS RECEIPTS: If you skipped line L4, enter the amount from line L3. If you completed line L4, divide line L3 by line L4 (B) and multiply by 365 to determine the annual taxable gross receipts.
Line L6. OCCUPATIONAL LICENSE TAX DUE: Compare the amount on line L5 with the tax table as indicated on the form to determine the amount of tax due.
Line L7. PENALTY: If payment is not made before March 1 of the current tax year, multiply the amount on line L6 by 5% for each month or fraction of a month from March 1 until paid, not to exceed 25%.
Line L8. INTEREST: If payment is not made before March 1 of the current tax year, multiply the amount on line L6 by 1.25% for each for each month or fraction of a month from March 1 until paid.
Line L9. TOTAL PENALTY AND INTEREST: Add line L7 and line L8.
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.
EXAMPLE: ABC Inc. owns a total of 31 stores as of January 1, 2014: six (6) stores in Tennessee, 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
Date Owned |
Total Stores |
New Orleans |
Stores Outside |
2014 Chain Store |
As Of |
Owned |
Stores |
New Orleans |
Tax Due Per Store |
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01/01/14 |
31 |
2 |
29 |
15 |
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Line C1. NUMBER OF CHAIN STORES: Enter the total number of stores owned in the United States as of January 1 of the current tax year.
Line C2. CHAIN STORE LICENSE TAX DUE: The tax is based on the total number of stores reported on line C1. Use the chain store license tax table to determine the amount of tax due. Line C3. PENALTY: If the payment is not made before March 1 of the tax year due, multiply the amount on line C2 by 5% for each month or fraction of a month from March 1 until paid, not to exceed 25%.
Line C4. INTEREST: If the payment is not made before March 1 of the tax year due, multiply the amount on line C2 by 1% for each month or fraction of a month from March 1 until paid.
Line C5. TOTAL PENALTY AND INTEREST: Add line C3 and line C4.
Line C6. TOTAL AMOUNT DUE: Add line C2 and line C5.
SECTION V - VIDEO POKER OCCUPATIONAL
LICENSE TAX RENEWAL
Any person engaged in the business of operating
For lines V1 through V3: Enter $50.00 for each video poker device being renewed.
Line V4. VIDEO POKER LICENSE TAX DUE: Add lines V1 through V3.
Line V5. PENALTY: If payment is not made before March 1 of the tax year due, multiply the amount on line V4 by 5% for each month or fraction of a month from March 1 until paid, not to exceed 25%.
Line V6. INTEREST: If payment is not made before March 1 of the tax year due, multiply the amount on line V4 by 1.25% for for each month or fraction of a month from March 1 until paid. Line V7. TOTAL PENALTY AND INTEREST: Add line V5 and line V6.
Line V8. TOTAL AMOUNT DUE: Add line V4 and line V7.
Line T1. TOTAL PAYMENT DUE: Add lines L10, R6, C6, and V8.
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