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.