Voluntary Disclosure Agreements/Self-Audits

Business owners are encouraged to come forward voluntarily and remit all sales, use, lodging and other taxes owed to the City of Lafayette in exchange for a partial or full waiver of late penalties due on delinquent remittances.

Licensed Taxpayers

Licensed taxpayers who need to come forward and amend prior filings due should use the return amendment process with their self-audit review.  A partial or full waiver of penalty may be requested on the amended returns filed and will be considered on a case-by-case basis for reasons of good cause.  See Amendments and Claim for Refunds.

Unlicensed Taxpayers

A Voluntary Disclosure Agreement is available to taxpayers who are not licensed for the taxes due to the City and who are coming forward to remit and get licensed.   

Your business is NOT eligible if any of the following conditions are true:

1. Your company is under audit by the Lafayette 
2. Your company has been previously contacted by the Lafayette for any tax delinquencies
3. Your company is currently licensed and registered for tax with the Lafayette

For VDAs, all taxes collected from customers are considered held in trust and must be remitted regardless of the timeframe or period of lookback.  For taxes due, but not collected from customers, the look back period will be limited to 3 years for regular sales and purchases and 7 years for use tax due on capital assets.

Statutory interest is per month from when the tax was due will be added to the disclosure.   A schedule of taxes with a summary due by month for the lookback period is required. 

A Lafayette VDA agreement must be completed and the taxpayer name declared prior to acceptance.  

Once you are ready to send the VDA Agreement, please contact the sales tax department for the next step and remittance instructions.

Lafayette Voluntary Disclosure Agreement Form