Mayor Encourages Use of “Central, LA” as Your Address

TO ALL CENTRAL BUSINESS OWNERS:

Sales and Use taxes are the major source of operating revenue for the City of Central, which helps provide for services that our citizens need and benefit from.

70% of the City of Central’s revenue is derived from Sales and Use tax.  Receiving this revenue poses several challenges unique to a newly-incorporated city such as ours.

One issue we face is the lack of a dedicated zip code.  The City of Central has five zip codes, four of which are shared with surrounding cities.  These shared zip codes can, and often do, make it difficult for businesses to identify who should receive the Sales and Use taxes they collect.

To explain:  When merchandise is delivered to a buyer located at any point inside the City of Central from any point outside the City of Central, this transaction is subject to Sales and Use taxation by the City of Central.  The key factor in this transaction is the delivery within the City of Central by any seller via the seller’s vehicle or by the seller’s agent.  In such event, the seller is physically giving possession of the goods to the buyer in the City of Central.

In order to assist businesses in identifying the correct City to remit Sales and Use tax, the City of Central is requesting buyers to specifically list “Central, LA” as the city and state with their corresponding zip code as the delivery address.  This has been approved by the U. S. Postal Service.

Sincerely,

I.M. Shelton Jr., Mayor