新奥尔良销售税特赦计划 10 月 1 日启动：年底前补缴欠税可免全部罚款、减半利息
新奥尔良市为欠税企业和纳税人打开了一扇"减负窗口"。市政府推出的销售税特赦计划于 10 月 1 日正式启动，持续至 12 月 31 日。在此期间，符合条件的纳税人只要结清拖欠税款，即可获得全部罚款和疏忽费用的豁免，以及滞纳利息 50% 的减免。
该计划涵盖的欠税类型包括销售税和使用税、酒店/旅馆税、停车税、酒精饮料税、职业执照税以及部分许可费用，但房产税不在其列。无论纳税人是未申报、未注册、少缴税款，还是已在分期付款、接受审计或涉及诉讼，原则上都可以申请参加；分期付款安排也被允许，但所有特赦协议款项必须在 12 月 31 日前缴清，否则被减免的罚款和利息将恢复计算。
市长海伦娜·莫雷诺（Helena Moreno）表示，这是给企业"一个限时解决拖欠税款、同时减轻罚款和利息负担的机会"。市政府指出，销售税约占全市普通基金收入的 40%，是公共安全、警察、消防、基础设施维修、文娱和环卫等基本服务的资金支柱，及时回收欠税有助于保障这些服务的投入。对于在新奥尔良经营餐饮、零售和旅馆业的华人商户而言，若有历史欠税，不妨趁年底窗口期向市财政局咨询处理。
资料来源：新奥尔良市政府市长办公室公告（2026 年 9 月 23 日）。
New Orleans Sales Tax Amnesty Begins Oct. 1: Penalties Waived, Interest Halved Through Year-End
The City of New Orleans' Sales Tax Amnesty Program began on October 1, 2026 and runs through December 31, giving businesses and taxpayers a limited-time chance to resolve overdue obligations with significant relief: all penalties and negligence fees waived, and 50% of interest charges forgiven on eligible delinquent balances.
The program covers outstanding sales and use taxes, hotel/motel taxes, parking taxes, alcoholic beverage gallonage taxes, occupational license taxes and certain permits; property taxes are not included. Taxpayers who failed to file, underpaid, are on installment agreements, under audit or in litigation may all qualify, though any installment arrangement must be paid in full by December 31 or the waived amounts are restored. Mayor Helena Moreno said the program offers businesses a limited-time opportunity to settle while reducing the burden of penalties and interest. Sales tax accounts for roughly 40% of the city's General Fund, supporting public safety, police and fire services, infrastructure, recreation and sanitation.
Source: City of New Orleans, Mayor's Office (September 23, 2026).
图片来源：Wikimedia Commons, CC BY 4.0
