How is the NOEHA food and beverage tax reported?
The NOEHA food and beverage tax is reported on the New Orleans Exhibition Hall Authority Additional Hotel Room Occupancy Tax and Food and Beverage Tax Return, Form R-1325. The taxable sales are reported on Line 4 and the tax due is calculated on Line 5 using the applicable tax rate. Any excess tax collected is reported on Line 6 and then Lines 5 and 6 are added to compute the total food and beverage tax due. The tax is collected by the Department of Revenue for distribution to the New Orleans Exhibition Hall Authority.
