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.
Related Questions
- 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?
- Why would a food service establishment located in Jefferson Parish be required to collect the NOEHA food and beverage tax?
- For the NOEHA food and beverage tax, how is a "food service establishment" defined?
