I understand that as a retailer I am responsible for collecting and remitting sales taxes on all of the sales of said business. As the owner of the business, I am personally liable for remitting sales taxes. Taxes are due on the 1st of the month following the sales and are considered delinquent on the 21st of that month. Failure to remit the sales taxes is a criminal and civil violation. If taxes are not paid by the 20th of the month, I understand that St. Charles Parish will deem this account in jeopardy and will take action.
I understand that as a dealer I shall keep and preserve suitable records of the sales, purchases, or leases and other books of accounts as may be necessary to determine the amount of tax due, and other information as may be required by the collector; and each dealer shall secure, maintain and keep until the taxes to which they relate have prescribed. Any dealer who violates the provisions shall be fined not more than five hundred dollars or imprisoned for not more than sixty days, or both, for any such offense. (La R.S. 47:337.29) If the collector cannot examine suitable records maintained by the business to determine taxes due, alcohol and video clearances as well as exemption certificates cannot be issued.
I understand that it is my obligation as a dealer to use reasonable means to notify and provide St. Charles Parish with accurate and updated information pertaining to its proper address and the names and contact information for those officers or directors, or members or managers having direct control or supervision over its local sales and use taxes and those charged with the responsibility of filing a dealer's sales and use tax return with the collector. This obligation shall be continuing and a dealer shall notify the St. Charles Parish Sales Tax Office of any changes, additions, or deletions within thirty calendar days of any change. (La R.S. 47:337.29)