Search Results for : July 1, 2021

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St. Mary Parish

Please CLICK HERE to review the Hurricane Ida Taxpayer Extensions.

Contact Information

Physical Address:
301 3rd St.
Morgan City, LA 70380

Mailing Address:
P. O. Drawer 1279
Morgan City, LA 70381-1279

Phone: (985) 384-8510
Fax: (985) 385-4535
Email: Jeffery LaGrange, CTE, Director

Parish Rates

Effective 7/1/2023: **The rate table below includes the new Morgan City tax levy effective July 1, 2023.**

Jurisdiction Name	Col	School Board	General	Solid Waste	Law Enforce.	Morgan City	Wards 5 & 8	Wards 1-4, 7 & 10	Wards 6 & 9	Comb. Local Rate	State Rate	Total Rate
Morgan City	C	1.90%	1.00%	0.75%	0.50%	1.10%	–	–	–	5.25%	4.45%	9.70%
Franklin	A	1.90%	1.00%	0.75%	0.50%	–	–	0.30%	–	4.45%	4.45%	8.90%
Berwick	B	1.90%	1.00%	0.75%	0.50%	–	0.30%	–	–	4.45%	4.45%	8.90%
Patterson	B	1.90%	1.00%	0.75%	0.50%	–	0.30%	–	–	4.45%	4.45%	8.90%
Baldwin	A	1.90%	1.00%	0.75%	0.50%	–	–	0.30%	–	4.45%	4.45%	8.90%
Unincorporated Areas of Wards 5 & 8	B	1.90%	1.00%	0.75%	0.50%	–	0.30%	–	–	4.45%	4.45%	8.90%
Unincorporated Areas of Wards 1-4, 7, 10	A	1.90%	1.00%	0.75%	0.50%	–	–	0.30%	–	4.45%	4.45%	8.90%
Unincorporated Areas of Wards 6 & 9	D	1.90%	1.00%	0.75%	0.50%	–	–	–	0.30%	4.45%	4.45%	8.90%

Effective 7/1/2021: **The rate table below includes the Parish-wide increase by 0.45% effective July 1, 2021.**

Jurisdiction Name	Col	School Board	General	Solid Waste	Law Enforce.	Morgan City	Wards 5 & 8	Wards 1-4, 7 & 10	Wards 6 & 9	Comb. Local Rate	State Rate	Total Rate
Morgan City	C	1.90%	1.00%	0.75%	0.50%	0.60%	–	–	–	4.75%	4.45%	9.20%
Franklin	A	1.90%	1.00%	0.75%	0.50%	–	–	0.30%	–	4.45%	4.45%	8.90%
Berwick	B	1.90%	1.00%	0.75%	0.50%	–	0.30%	–	–	4.45%	4.45%	8.90%
Patterson	B	1.90%	1.00%	0.75%	0.50%	–	0.30%	–	–	4.45%	4.45%	8.90%
Baldwin	A	1.90%	1.00%	0.75%	0.50%	–	–	0.30%	–	4.45%	4.45%	8.90%
Unincorporated Areas of Wards 5 & 8	B	1.90%	1.00%	0.75%	0.50%	–	0.30%	–	–	4.45%	4.45%	8.90%
Unincorporated Areas of Wards 1-4, 7, 10	A	1.90%	1.00%	0.75%	0.50%	–	–	0.30%	–	4.45%	4.45%	8.90%
Unincorporated Areas of Wards 6 & 9	D	1.90%	1.00%	0.75%	0.50%	–	–	–	0.30%	4.45%	4.45%	8.90%

Effective 7/1/2018: **The rate table below includes the Louisiana State Rate decrease effective July 1, 2018.**

Jurisdiction Name	Col	School Board	General	Solid Waste	Law Enforce.	Morgan City	Wards 5 & 8	Wards 1-4, 7 & 10	Wards 6 & 9	Comb. Local Rate	State Rate	Total Rate
Morgan City	C	1.45%	1.00%	0.75%	0.50%	0.30%	–	–	–	4.30%	4.45%	8.75%
Franklin	A	1.45%	1.00%	0.75%	0.50%	–	–	0.30%	–	4.00%	4.45%	8.45%
Berwick	B	1.45%	1.00%	0.75%	0.50%	–	0.30%	–	–	4.00%	4.45%	8.45%
Patterson	B	1.45%	1.00%	0.75%	0.50%	–	0.30%	–	–	4.00%	4.45%	8.45%
Baldwin	A	1.45%	1.00%	0.75%	0.50%	–	–	0.30%	–	4.00%	4.45%	8.45%
Unincorporated Areas of Wards 5 & 8	B	1.45%	1.00%	0.75%	0.50%	–	0.30%	–	–	4.00%	4.45%	8.45%
Unincorporated Areas of Wards 1-4, 7, 10	A	1.45%	1.00%	0.75%	0.50%	–	–	0.30%	–	4.00%	4.45%	8.45%
Unincorporated Areas of Wards 6 & 9	D	1.45%	1.00%	0.75%	0.50%	–	–	–	0.30%	4.00%	4.45%	8.45%

Effective 1/1/2012: **The rate table below includes the Louisiana State Rate increase effective April 1, 2016.**

Jurisdiction Name	Col	School Board	General	Solid Waste	Law Enforce.	Morgan City	Wards 5 & 8	Wards 1-4, 7 & 10	Wards 6 & 9	Comb. Local Rate	State Rate	Total Rate
Morgan City	C	1.45%	1.00%	0.75%	0.50%	0.30%	–	–	–	4.30%	5.00%	9.30%
Franklin	A	1.45%	1.00%	0.75%	0.50%	–	–	0.30%	–	4.00%	5.00%	9.00%
Berwick	B	1.45%	1.00%	0.75%	0.50%	–	0.30%	–	–	4.00%	5.00%	9.00%
Patterson	B	1.45%	1.00%	0.75%	0.50%	–	0.30%	–	–	4.00%	5.00%	9.00%
Baldwin	A	1.45%	1.00%	0.75%	0.50%	–	–	0.30%	–	4.00%	5.00%	9.00%
Unincorporated Areas of Wards 5 & 8	B	1.45%	1.00%	0.75%	0.50%	–	0.30%	–	–	4.00%	5.00%	9.00%
Unincorporated Areas of Wards 1-4, 7, 10	A	1.45%	1.00%	0.75%	0.50%	–	–	0.30%	–	4.00%	5.00%	9.00%
Unincorporated Areas of Wards 6 & 9	D	1.45%	1.00%	0.75%	0.50%	–	–	–	0.30%	4.00%	5.00%	9.00%

Office Hours & Holidays

Normal Business Hours: Monday through Friday, 8:00 am to 4:30 pm

Holidays: New Year’s Eve, New Year’s Day, Martin Luther King Day, President’s Day, Good Friday (Easter), Mardi Gras (Tuesday Only), Memorial Day, Independence Day, Labor Day, Thanksgiving, Day after Thanksgiving, Christmas Eve, Christmas Day

Notices

St. Mary Parish Sales Tax Rate Increase: Effective 1/1/2012
Sales tax rate for Column C (City of Morgan City) has increased by 0.30%. The old rate was 4.00%. The new rate is 4.30%.

Forms

Parish Sales & Use Tax Ordinances

Parish Optional Exemptions

Please contact the parish for information regarding optional exemptions.

Audit Information

Audit Firm Name

Broussard Partners and Associates

Gary W. Lambert and Company

Tax Compliance and Recovery

Thomas L. Driskell & Associates, Inc.

Evangeline Parish

Contact Information

Physical Address:
405 West Magnolia Street
Ville Platte, LA 70586

Mailing Address:
Evangeline Parish Sales Tax Commission
405 W. Magnolia Street / P.O. Box 367
Ville Platte, LA 70586

Phone: (337) 363-3004
Fax: (337) 363-5418
Email: Marty Morein, Administrator

Parish Rates

Effective 7/1/2021: **The sales tax rate increase of 1% is parish wide for the Evangeline Parish Sheriff Department.**

Jurisdiction Name	Col	School Board	Police Jury	City/ Town	Solid Waste or Garbage	Sheriff	Comb. Local Rate	State Rate	Total Rate
All Rural Sales	A	2.00%	2.00%	–	1.00%	1.00%	6.00%	4.45%	10.45%
Ville Platte	B	2.00%	–	2.00%	1.00%	1.00%	6.00%	4.45%	10.45%
Basile	C	2.00%	–	2.00%	1.00%	1.00%	6.00%	4.45%	10.45%
Pine Prairie	D	2.00%	–	2.00%	1.00%	1.00%	6.00%	4.45%	10.45%
Chataignier	E	2.00%	–	2.00%	1.00%	1.00%	6.00%	4.45%	10.45%
Mamou	F	2.00%	–	2.00%	1.00%	1.00%	6.00%	4.45%	10.45%
Turkey Creek	G	2.00%	–	2.00%	1.00%	1.00%	6.00%	4.45%	10.45%

Effective 7/1/2018: **The rate table below includes the Louisiana State Rate decrease effective July 1, 2018.**

Jurisdiction Name	Col	School Board	Police Jury	City/ Town	Solid Waste or Garbage	Comb. Local Rate	State Rate	Total Rate
All Rural Sales	A	2.00%	2.00%	–	1.00%	5.00%	4.45%	9.45%
Ville Platte	B	2.00%	–	2.00%	1.00%	5.00%	4.45%	9.45%
Basile	C	2.00%	–	2.00%	1.00%	5.00%	4.45%	9.45%
Pine Prairie	D	2.00%	–	2.00%	1.00%	5.00%	4.45%	9.45%
Chataignier	E	2.00%	–	2.00%	1.00%	5.00%	4.45%	9.45%
Mamou	F	2.00%	–	2.00%	1.00%	5.00%	4.45%	9.45%
Turkey Creek	G	2.00%	–	2.00%	1.00%	5.00%	4.45%	9.45%

Effective 4/1/2016: **The rate table below includes the Louisiana State Rate increase effective April 1, 2016.**

Jurisdiction Name	Col	School Board	Police Jury	City/ Town	Solid Waste or Garbage	Comb. Local Rate	State Rate	Total Rate
All Rural Sales	A	2.00%	2.00%	–	1.00%	5.00%	5.00%	10.00%
Ville Platte	B	2.00%	–	2.00%	1.00%	5.00%	5.00%	10.00%
Basile	C	2.00%	–	2.00%	1.00%	5.00%	5.00%	10.00%
Pine Prairie	D	2.00%	–	2.00%	1.00%	5.00%	5.00%	10.00%
Chataignier	E	2.00%	–	2.00%	1.00%	5.00%	5.00%	10.00%
Mamou	F	2.00%	–	2.00%	1.00%	5.00%	5.00%	10.00%
Turkey Creek	G	2.00%	–	2.00%	1.00%	5.00%	5.00%	10.00%

Office Hours & Holidays

Normal Business Hours: Monday through Friday, 8:00 am to 4:00 pm

Holidays (subject to change each year): New Year’s Eve, New Year’s Day, Martin Luther King Day, Mardi Gras, Good Friday (Easter), Memorial Day, Independence Day, Labor Day, Veteran’s Day, Election Day, Thanksgiving, Day after Thanksgiving, Christmas Eve, Christmas Day

Notices

Effective July 1, 2021:

The sales tax rate for Evangeline Parish will increase from 5% to 6%. The sales tax rate increase of 1% is parish wide for the Evangeline Parish Sheriff Department and will be included in all sales in the parish just as School Board and Solid Waste.

Forms

Parish Sales & Use Tax Ordinances

Please contact the parish for a copy of the sales & use tax ordinances.

Parish Optional Exemptions

Please contact the parish for information regarding optional exemptions.

Audit Information

Audit Firm Name	First Year Contracted
Broussard Partners and Associates	1997
Driskell and Associates	2007

Frequently Asked Questions

Click here to view Frequently Asked Questions.

Calcasieu Parish

Contact Information

Physical Address:
2439 Sixth Street
Lake Charles, LA 70601

Mailing Address:
P.O. Drawer 2050
Lake Charles, LA 70602

Phone: (337) 217-4280
Fax: (337) 217-4281
Email: Hollie Howard, Director of Sales Tax
Website: Calcasieu Parish School System Sales and Use Tax Department

Parish Rates

Effective 07/1/2021: **The City of Lake Charles has created the Nelson Market Economic Development District (Col N) **

Jurisdiction Name	Col	School Board	Police Jury	Law Enforce.	City/ Town	EDD	Comb Local Rate	State Rate	Total Rate
Balance of Parish Outside Ward 1	A	2.50%	2.50%	0.75%	–	–	5.75%	4.45%	10.20%
Lake Charles	B	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Sulphur	C	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Iowa	D	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Dequincy	E	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Vinton	F	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Westlake	G	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Balance of Parish Inside Ward 1	H	2.50%	1.00%	0.75%	–	–	4.25%	4.45%	8.70%
Hope EDD	I	2.50%	–	0.75%	2.50%	2.00%	7.75%	4.45%	12.20%
Opelram EDD	J	2.50%	–	0.75%	2.50%	2.00%	7.75%	4.45%	12.20%
Executive EDD	K	2.50%	–	0.75%	2.50%	2.00%	7.75%	4.45%	12.20%
MorganField EDD	L	2.50%	–	0.75%	2.50%	1.00%	6.75%	4.45%	11.20%
Lakefront EDD	M	2.50%	–	0.75%	2.50%	1.00%	6.75%	4.45%	11.20%
Nelson Market EDD	N	2.50%	–	0.75%	2.50%	1.00%	6.75%	4.45%	11.20%

Effective 10/1/2020: **Tax rate will not renew for Moss Bluff, Topsy, Gillis Area (Column H).**

Jurisdiction Name	Col	School Board	Police Jury	Law Enforce.	City/ Town	EDD	Comb Local Rate	State Rate	Total Rate
Balance of Parish Outside Ward 1	A	2.50%	2.50%	0.75%	–	–	5.75%	4.45%	10.20%
Lake Charles	B	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Sulphur	C	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Iowa	D	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Dequincy	E	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Vinton	F	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Westlake	G	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Balance of Parish Inside Ward 1	H	2.50%	1.00%	0.75%	–	–	4.25%	4.45%	8.70%
Hope EDD	I	2.50%	–	0.75%	2.50%	2.00%	7.75%	4.45%	12.20%
Opelram EDD	J	2.50%	–	0.75%	2.50%	2.00%	7.75%	4.45%	12.20%
Executive EDD	K	2.50%	–	0.75%	2.50%	2.00%	7.75%	4.45%	12.20%
MorganField EDD	L	2.50%	–	0.75%	2.50%	1.00%	6.75%	4.45%	11.20%
Lakefront EDD	M	2.50%	–	0.75%	2.50%	1.00%	6.75%	4.45%	11.20%

Effective 10/1/2018: **Calcasieu Parish New Economic Development District: Effective 10/1/2018**

The new Lakefront Economic Development District will levy an additional 1% sales and use tax effective October 1, 2018. Map showing the district boundaries is on the parish website.

Jurisdiction Name	Col	School Board	Police Jury	Law Enforce.	City/ Town	EDD	Comb Local Rate	State Rate	Total Rate
Balance of Parish Outside Ward 1	A	2.50%	2.50%	0.75%	–	–	5.75%	4.45%	10.20%
Lake Charles	B	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Sulphur	C	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Iowa	D	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Dequincy	E	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Vinton	F	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Westlake	G	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Balance of Parish Inside Ward 1	H	4.00%	1.00%	0.75%	–	–	5.75%	4.45%	10.20%
Hope EDD	I	2.50%	–	0.75%	2.50%	2.00%	7.75%	4.45%	12.20%
Opelram EDD	J	2.50%	–	0.75%	2.50%	2.00%	7.75%	4.45%	12.20%
Executive EDD	K	2.50%	–	0.75%	2.50%	2.00%	7.75%	4.45%	12.20%
MorganField EDD	L	2.50%	–	0.75%	2.50%	1.00%	6.75%	4.45%	11.20%
Lakefront EDD	M	2.50%	–	0.75%	2.50%	1.00%	6.75%	4.45%	11.20%

Effective 7/1/2018: **The rate table below includes the Louisiana State Rate decrease effective July 1, 2018.**

Jurisdiction Name	Col	School Board	Police Jury	Law Enforce.	City/ Town	EDD	Comb Local Rate	State Rate	Total Rate
Balance of Parish Outside Ward 1	A	2.50%	2.50%	0.75%	–	–	5.75%	4.45%	10.20%
Lake Charles	B	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Sulphur	C	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Iowa	D	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Dequincy	E	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Vinton	F	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Westlake	G	2.50%	–	0.75%	2.50%	–	5.75%	4.45%	10.20%
Balance of Parish Inside Ward 1	H	4.00%	1.00%	0.75%	–	–	5.75%	4.45%	10.20%
Hope EDD	I	2.50%	–	0.75%	2.50%	2.00%	7.75%	4.45%	12.20%
Opelram EDD	J	2.50%	–	0.75%	2.50%	2.00%	7.75%	4.45%	12.20%
Executive EDD	K	2.50%	–	0.75%	2.50%	2.00%	7.75%	4.45%	12.20%
MorganField EDD	L	2.50%	–	0.75%	2.50%	1.00%	6.75%	4.45%	11.20%

Office Hours & Holidays

Normal Business Hours: Monday through Friday, 8:00 am to 4:30 pm
Summer Schedule: Monday through Friday, 8:00am to 4:00 pm

Holidays:
New Year’s Eve, New Year’s Day, Martin Luther King Day, Good Friday (Easter), Mardi Gras (Monday & Tuesday), Independence Day, Labor Day, Veteran’s Day, Election Day, Thanksgiving, Day after Thanksgiving, Christmas Eve, Christmas Day Office is closed the entire week of Thanksgiving.

Christmas/New Year’s holiday period is two weeks inclusive of Christmas and New Year’s Day.

Notices

City of Lake Charles has created a New Column on the Sales Tax Return (Column N): Effective July 1, 2021
The Nelson Market Economic Development District has been created within the municipal limits of the city. The new column on the sales tax return will be Column N. The rate increase in this district will be 1% sales tax in addition to the current local tax rate of 5.75% sales and use tax bringing the total local sales and use tax rate for Column N to 6.75%. This new District has been assigned a domiciliary code of 1014.

Calcasieu Parish Hotel/Motel Occupancy Tax Increase: Effective 10/1/2018
The Southwest Louisiana Convention & Visitors Bureau will levy an additional 1% occupancy tax parish-wide effective October 1, 2018. The overall occupancy tax rate is shown on the parish hotel/motel tax return effective October 1, 2018.

Calcasieu Parish New Economic Development District: Effective 10/1/2018
The new Lakefront Economic Development District will levy an additional 1% sales and use tax effective October 1, 2018. Map showing the district boundaries is on the parish website.

Calcasieu Parish Complimentary Room Rate: Effective 7/1/2018
The applicable room rate for complimentary rooms on Schedule B of the Southwest Louisiana Convention & Visitors Bureau Hotel-Motel Tax Reports has increased for the coming year to $93.00. This rate affects tax on complimentary rooms owned or operated by racetracks and riverboat casinos.

Calcasieu Parish New Economic Development District: Effective 1/1/2018
The new MorganField Economic Development District will levy an additional 1% sales and use tax and a 1% hotel occupancy tax effective January 1, 2018. Map showing the district boundaries is on the parish website.

Forms

Parish Sales & Use Tax Ordinances

Please contact the parish for a copy of the sales & use tax ordinances.

Parish Optional Exemptions

Please contact the parish for information regarding optional exemptions.

Audit Information

Please contact the parish for audit information.

Frequently Asked Questions

Click here to view Frequently Asked Questions.

West Feliciana Parish

Contact Information

Mailing Address:
P. O. Box 1910
St. Francisville, LA 70775-1910

Phone: (225) 635-4989
Fax: (225) 635-0108
Email: Tanda Young, Sales Tax Administrator

Parish Rates

Effective 4/1/2021: **The rate table below includes the Town of St. Francisville increase effective April 1, 2021.**

Jurisdiction Name	Col	School Board	Police Jury	City Town	Comb. Local Rate	State Rate	Total Rate
Town of St. Francisville	A	3.00%	1.00%	1.50%	5.50%	4.45%	9.95%
Parishwide	B	3.00%	2.00%	–	5.00%	4.45%	9.45%

Effective 7/1/2018: **The rate table below includes the Louisiana State Rate decrease effective July 1, 2018.**

Jurisdiction Name	Col	School Board	Police Jury	City Town	Comb. Local Rate	State Rate	Total Rate
Town of St. Francisville	A	3.00%	1.00%	1.00%	5.00%	4.45%	9.45%
Parishwide	B	3.00%	2.00%	–	5.00%	4.45%	9.45%

Effective 4/1/2016: **The rate table below includes the Louisiana State Rate increase effective April 1, 2016.**

Jurisdiction Name	Col	School Board	Police Jury	City Town	Comb. Local Rate	State Rate	Total Rate
Town of St. Francisville	A	3.00%	1.00%	1.00%	5.00%	5.00%	10.00%
Parishwide	B	3.00%	2.00%	–	5.00%	5.00%	10.00%

Office Hours & Holidays

Please contact the parish for office hours and holiday information.

Notices

Forms

Parish Sales & Use Tax Ordinances

Please contact the parish for a copy of the sales & use tax ordinances.

Parish Optional Exemptions

Please contact the parish for information regarding optional exemptions.

Audit Information

Please contact the parish for audit information.

West Carroll Parish

Contact Information

Physical Address:
410 Willis Street
Oak Grove, LA 71263

Mailing Address:
410 Willis Street
Oak Grove, LA 71263

Phone: (318) 428-4215 ext. 2311
Fax: (318) 428-8190
Email: Sharon Ward, Deputy Collector

Parish Rates

Effective 4/1/2024: **The tax rate table below includes a new column (Village of Forest), effective April 1, 2024.**

Jurisdiction Name	Col	School Board	*Police Jury	City / Town	Sheriff’s Office	Comb. Local Rate	State Rate	Total Rate
Inside City Limits of Oak Grove	A	2.00%	3.00%	1.00%	0.50%	6.50%	4.45%	10.95%
Outside City Limits of Oak Grove	B	2.00%	3.00%	–	0.50%	5.50%	4.45%	9.95%
Inside Village of Epps	C	2.00%	3.00%	0.50%	0.50%	6.00%	4.45%	10.45%
Inside Village of Kilboume	D	2.00%	3.00%	0.50%	0.50%	6.00%	4.45%	10.45%
Inside Village of Forest	E	2.00%	3.00%	0.50%	0.50%	6.00%	4.45%	10.45%

*The West Carroll Parish Police Jury has an exemption for sales of certain farm equipment up to the first $50,000 (Louisiana R.S. 47:305.25) that applies to Columns A-E. This exemption is calculated on lines 16a-16c of the sales tax form.

Effective 10/1/2022: **The West Carroll Parish Sheriff’s Office has a new sales and use tax of 0.5% effective October 1, 2022.**

Jurisdiction Name	Col	School Board	Police Jury	City / Town	Sheriff’s Office	Comb. Local Rate	State Rate	Total Rate
Inside City Limits of Oak Grove	A	2.00%	3.00%	1.00%	0.50%	6.50%	4.45%	10.95%
Outside City Limits of Oak Grove	B	2.00%	3.00%	–	0.50%	5.50%	4.45%	9.95%
Inside Village of Epps	C	2.00%	3.00%	.50%	0.50%	6.00%	4.45%	10.45%
Inside Village of Kilboume	D	2.00%	3.00%	.50%	0.50%	6.00%	4.45%	10.45%

Effective 4/1/2021: **The West Carroll Parish Police Jury has an exemption for sales of certain farm equipment up to the first $50,000 (Louisiana R.S. 47:305.25) that applies to Columns A-D. This exemption is calculated on lines 16a-16c of the sales tax form.**

Jurisdiction Name	Col	School Board	Police Jury	City / Town	Comb. Local Rate	State Rate	Total Rate
Inside City Limits of Oak Grove	A	2.00%	3.00%	1.00%	6.00%	4.45%	10.45%
Outside City Limits of Oak Grove	B	2.00%	3.00%	–	5.00%	4.45%	9.45%
Inside Village of Epps	C	2.00%	3.00%	.50%	5.50%	4.45%	9.95%
Inside Village of Kilboume	D	2.00%	3.00%	.50%	5.50%	4.45%	9.95%

Effective 7/1/2018: **The rate table below includes the Louisiana State Rate decrease effective July 1, 2018.**

Jurisdiction Name	Col	School Board	Police Jury	City / Town	Comb. Local Rate	State Rate	Total Rate
Inside City Limits of Oak Grove	A	2.00%	3.00%	1.00%	6.00%	4.45%	10.45%
Outside City Limits of Oak Grove	B	2.00%	3.00%	–	5.00%	4.45%	9.45%
Inside Village of Epps	C	2.00%	3.00%	.50%	5.50%	4.45%	9.95%

Effective 4/1/2015: **The rate table below includes the Louisiana State Rate increase effective April 1, 2016.**

Jurisdiction Name	Col	School Board	Police Jury	City / Town	Comb. Local Rate	State Rate	Total Rate
Inside City Limits of Oak Grove	A	2.00%	3.00%	1.00%	6.00%	5.00%	11.00%
Outside City Limits of Oak Grove	B	2.00%	3.00%	–	5.00%	5.00%	10.00%
Inside Village of Epps	C	2.00%	3.00%	.50%	5.50%	5.00%	10.50%

Office Hours & Holidays

Normal Business Hours: Monday through Friday, 8:00 am to 4:00 pm

Holidays: New Year’s Eve, New Year’s Day, Martin Luther King Day, President’s Day, Good Friday (Easter), Independence Day, Labor Day, Election Day, Thanksgiving, Christmas Eve, Christmas Day

Notices

Effective April 1, 2024

New Column: E – INSIDE VILLAGE OF FOREST Column Tax Rate: 6.00%

Effective April 1, 2015

New Column: C – INSIDE VILLAGE OF EPPS Column Tax Rate: 5.50%

Forms

Parish Sales & Use Tax Ordinances

Please contact the parish for a copy of the sales & use tax ordinances.

Parish Optional Exemptions

Farm Equipment Exemption: West Carroll Parish Police Jury Only!

The West Carroll Parish Police Jury mirrors the state exemption (Louisiana Revised Statute 47:305.25) which provides a sales tax exemption for the purchase of certain farm equipment. The sales tax exemption covers the first $50,000 of the “sales” price for the items listed below. (Farmers must be certified by LDR and a copy of “Approved” Form R-1060 or R-1071 must be attached to certify the purchaser’s exempt status).

Rubber tired farm tractors, cane harvesters, cane loaders, cotton pickers, combines, hay balers, and attachments and sprayers. This exemption includes all attachments and implements that go on a rubber tired tractors.
Clippers, cultivators, discs, plows and spreaders.
Irrigation wells, drives, motors, and equipment.

Leases, rentals do not qualify.

“Farmers as Manufacturers” – not covered under West Carroll Parish Police Jury Exemption.

Please contact the parish for information regarding optional exemptions.

Audit Information

Contract Audit Firm Name	First Year Contracted
Revenue Recovery Group	–

Morgan City Hotel/Motel Tax Report (Effective 10/1/2023)
Sales & Use Tax Report (Effective 7/1/2023, DO NOT USE PRIOR TO 7/1/2023)
Sales & Use Tax Report (Effective 7/1/2021, DO NOT USE PRIOR TO 8/1/2021)
Sales & Use Tax Report (Effective 1/1/2012)
Sales & Use Tax Report (Effective through 12/31/2011)
Map of St. Mary Parish by Jurisdiction – Updated January 2013
Resale Exemption Certificate

Local sales and use tax rate will increase in the City of Morgan City by 0.50%.
³/₁₀% Morgan City Ordinance (Effective January 1, 2024)
Sales tax rate will increase Parish-wide by 0.45%
1% Original Ordinance
Amendment to 1% Original Ordinance
³/₄% Parish Ordinance
.25% School Board Ordinance
⁷/₁₀% School Board Ordinance
³/₁₀% Morgan City Ordinance
³/₁₀% Ordinance – Wards 1, 2, 3, 4, 7 & 10
³/₁₀% Ordinance – Wards 5 & 8
³/₁₀% Ordinance – Wards 6 & 9
¹/₂% Law Enforcement Ordinance
¹/₂% Law Enforcement (2) Ordinance
³/₄% Solid Waste Ordinance
Hotel/Motel Ordinances
³/₁₀% City of Morgan City Ordinance

Sales and Use Tax Report (Effective 1/1/2023)
Sales and Use Tax Instructions (Effective 1/1/2023)
Sales and Use Tax Report (Effective 07/1/2021)
Sales and Use Tax Report (Effective 10/1/2020)
Hotel – Motel Tax Return (Effective 1/1/2023)
Hotel – Motel Tax Return (Effective 10/1/2018)
Hotel – Motel Tax Return (Effective 1/1/2018)
Hotel – Motel Tax Return (Effective 7/1/2016 through 12/31/2017)
Hotel – Motel Tax Return (Effective 4/1/2016 through 6/30/2016)
Sales and Use Tax Report with Instructions (Effective 1/1/2018)
Sales and Use Tax Report with Instructions (Effective 7/1/2016 through 12/31/2017)
Application for Cancer Drugs Exemption Certificate
Claim for Refund of Taxes Paid including Credit Memos (Revised 02/2018)
Procedures for Filing for Credit or Claim for Refund

Sales and Use Tax Report (Effective 01/01/2023)
Sales and Use Tax Report (Effective through 04/01/2021)
Sales and Use Tax Application (Effective 7/1/2018)
Sales and Use Tax Report (Effective 7/1/2012)

Sales and Use Tax Report (Effective 4/1/2024)
Sales and Use Tax Report (Effective 1/1/2023)
Sales and Use Tax Report (Effective 10/1/2022)
Sales and Use Tax Report (Effective 4/1/2021)
Sales and Use Tax Report (3/31/2021)
Sales and Use Tax Report (4/1/2015)