Instructions For Form 8040 - Sales/use Tax,parking Tax,amusement Tax Return Page 4
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4SECTION P - PARKING TAX
SECTION A - AMUSEMENT TAX
Line P1. TAXABLE RECEIPTS:
Enter total taxable receipts
Line A1. TAXABLE RECEIPTS:
Enter total taxable receipts
for parking, storing or berthing of motor vehicles or watercraft.
from admissions, season tickets, membership fees, refreshments
Add all “free of charge” parking, at lowest rate charged, to the
and services at any establishment furnishing amusement activity.
total taxable figure. Do not include any amounts charged for
Admissions are charges to places of amusement including but not
parking, storing or berthing of vehicles or watercraft that are
limited to any theater, athletic contest, movie house, exhibition,
exempt from tax such as parking, storing or berthing of vehicles
pageant, demonstration, flower show, concert, musical, recital,
or watercraft engaged in interstate or maritime commerce;
dance, night club, cabaret, lecture, address, circus, restaurant which
agricultural vehicles; or as a right incidental to rental or use of a
provides either floor show, concert, musical, dancing or dancing
permanent dwelling and any other exemptions provided by Section
facilities to patrons; excursion and sightseeing steamer, aviation
150-1194 of the City Code.
pleasure ride, scenic railway, mechanical rides, shooting gallery
and any game of skill and chance or mechanical devices; and
Line P2. TAX DUE: Multiply line P1 by 3%. Add any amount of
receipts from rental of video tapes. Do not include any amounts
parking tax collected over 3% to this figure, and check the box to
that are exempt from tax as provided by Section 150-243 of the
the right.
City Code, which include admissions to events held in the
Louisiana Superdome; church fairs, religious festivals or charitable
Line P3. INTEREST: If payment is made after the 20th day of
benefits for which the proceeds exclusively benefit such institution;
the month in which the return is due, multiply line P2 by 1.25%
charged to students or faculty in connection with a school activity.
for each thirty (30) day period or any fraction of a thirty (30) day
period from due date until paid.
Line A2. TAX DUE: Multiply line A1 by 2%. Add any amount
of amusement tax collected over 2% to this figure, and check the
Line P4. PENALTY: If payment is made after the 20th day of the
box to the right.
month in which the return is due, add line P2 and line P3, then
multiply the total by 20%.
Line A3. PENALTY: If payment is made after the 20th of the
month in which the return is due, multiply line A2 by 20%.
Line P5. TOTAL INTEREST AND PENALTY: Add line P3
and line P4.
Line A4. TOTAL AMOUNT DUE: Add line A2 and line A3.
Enter the total here and in box A.
Line P6. TOTAL AMOUNT DUE: Add line P2 and line P5.
Enter the total here and in box P.
Line T1. TOTAL PAYMENT DUE: Add lines S20, P6 and A4.
Enter the total here and in box T.
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