Search Results for : July 1, 2021

16 results

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
ColSchool
Board
GeneralSolid
Waste
Law
Enforce.
Morgan
City
Wards
5 & 8
Wards
1-4,
7 & 10
Wards
6 & 9
Comb.
Local
Rate
State
Rate
Total
Rate
Morgan CityC1.90%1.00%0.75%0.50%1.10%5.25%4.45%9.70%
FranklinA1.90%1.00%0.75%0.50%0.30%4.45%4.45%8.90%
BerwickB1.90%1.00%0.75%0.50%0.30%4.45%4.45%8.90%
PattersonB1.90%1.00%0.75%0.50%0.30%4.45%4.45%8.90%
BaldwinA1.90%1.00%0.75%0.50%0.30%4.45%4.45%8.90%
Unincorporated Areas of Wards 5 & 8B1.90%1.00%0.75%0.50%0.30%4.45%4.45%8.90%
Unincorporated Areas of Wards 1-4, 7, 10A1.90%1.00%0.75%0.50%0.30%4.45%4.45%8.90%
Unincorporated Areas of Wards 6 & 9D1.90%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
ColSchool
Board
GeneralSolid
Waste
Law
Enforce.
Morgan
City
Wards
5 & 8
Wards
1-4,
7 & 10
Wards
6 & 9
Comb.
Local
Rate
State
Rate
Total
Rate
Morgan CityC1.90%1.00%0.75%0.50%0.60%4.75%4.45%9.20%
FranklinA1.90%1.00%0.75%0.50%0.30%4.45%4.45%8.90%
BerwickB1.90%1.00%0.75%0.50%0.30%4.45%4.45%8.90%
PattersonB1.90%1.00%0.75%0.50%0.30%4.45%4.45%8.90%
BaldwinA1.90%1.00%0.75%0.50%0.30%4.45%4.45%8.90%
Unincorporated Areas of Wards 5 & 8B1.90%1.00%0.75%0.50%0.30%4.45%4.45%8.90%
Unincorporated Areas of Wards 1-4, 7, 10A1.90%1.00%0.75%0.50%0.30%4.45%4.45%8.90%
Unincorporated Areas of Wards 6 & 9D1.90%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
ColSchool
Board
GeneralSolid
Waste
Law
Enforce.
Morgan
City
Wards
5 & 8
Wards
1-4,
7 & 10
Wards
6 & 9
Comb.
Local
Rate
State
Rate
Total
Rate
Morgan CityC1.45%1.00%0.75%0.50%0.30%4.30%4.45%8.75%
FranklinA1.45%1.00%0.75%0.50%0.30%4.00%4.45%8.45%
BerwickB1.45%1.00%0.75%0.50%0.30%4.00%4.45%8.45%
PattersonB1.45%1.00%0.75%0.50%0.30%4.00%4.45%8.45%
BaldwinA1.45%1.00%0.75%0.50%0.30%4.00%4.45%8.45%
Unincorporated Areas of Wards 5 & 8B1.45%1.00%0.75%0.50%0.30%4.00%4.45%8.45%
Unincorporated Areas of Wards 1-4, 7, 10A1.45%1.00%0.75%0.50%0.30%4.00%4.45%8.45%
Unincorporated Areas of Wards 6 & 9D1.45%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
ColSchool
Board
GeneralSolid
Waste
Law
Enforce.
Morgan
City
Wards
5 & 8
Wards
1-4,
7 & 10
Wards
6 & 9
Comb.
Local
Rate
State
Rate
Total
Rate
Morgan CityC1.45%1.00%0.75%0.50%0.30%4.30%5.00%9.30%
FranklinA1.45%1.00%0.75%0.50%0.30%4.00%5.00%9.00%
BerwickB1.45%1.00%0.75%0.50%0.30%4.00%5.00%9.00%
PattersonB1.45%1.00%0.75%0.50%0.30%4.00%5.00%9.00%
BaldwinA1.45%1.00%0.75%0.50%0.30%4.00%5.00%9.00%
Unincorporated Areas of Wards 5 & 8B1.45%1.00%0.75%0.50%0.30%4.00%5.00%9.00%
Unincorporated Areas of Wards 1-4, 7, 10A1.45%1.00%0.75%0.50%0.30%4.00%5.00%9.00%
Unincorporated Areas of Wards 6 & 9D1.45%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

Morgan City Hotel/Motel Corridor EDD Occupancy Tax: Effective 10/1/2023
A 2% hotel occupancy tax will be levied and imposed within the Morgan City Hotel/Motel Corridor EDD beginning October 1, 2023 and continuing through September 30, 2026.
St. Mary Parish Sales Tax Rate Increase: Effective 7/1/2023
Local sales and use tax rate will increase in the City of Morgan City by 0.50%.
St. Mary Parish Sales Tax Rate Increase: Effective 7/1/2021
Sales tax rate will increase Parish-wide by 0.45%.

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

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

Parish Sales & Use Tax Ordinances

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

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
ColSchool
Board
Police
Jury
City/
Town
Solid Waste
or Garbage
SheriffComb.
Local
Rate
State
Rate
Total
Rate
All Rural SalesA2.00%2.00%1.00%1.00%6.00%4.45%10.45%
Ville PlatteB2.00%2.00%1.00%1.00%6.00%4.45%10.45%
BasileC2.00%2.00%1.00%1.00%6.00%4.45%10.45%
Pine PrairieD2.00%2.00%1.00%1.00%6.00%4.45%10.45%
ChataignierE2.00%2.00%1.00%1.00%6.00%4.45%10.45%
MamouF2.00%2.00%1.00%1.00%6.00%4.45%10.45%
Turkey CreekG2.00%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
ColSchool
Board
Police
Jury
City/
Town
Solid Waste
or Garbage
Comb.
Local
Rate
State
Rate
Total
Rate
All Rural SalesA2.00%2.00%1.00%5.00%4.45%9.45%
Ville PlatteB2.00%2.00%1.00%5.00%4.45%9.45%
BasileC2.00%2.00%1.00%5.00%4.45%9.45%
Pine PrairieD2.00%2.00%1.00%5.00%4.45%9.45%
ChataignierE2.00%2.00%1.00%5.00%4.45%9.45%
MamouF2.00%2.00%1.00%5.00%4.45%9.45%
Turkey CreekG2.00%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
ColSchool
Board
Police
Jury
City/
Town
Solid Waste
or Garbage
Comb.
Local
Rate
State
Rate
Total
Rate
All Rural SalesA2.00%2.00%1.00%5.00%5.00%10.00%
Ville PlatteB2.00%2.00%1.00%5.00%5.00%10.00%
BasileC2.00%2.00%1.00%5.00%5.00%10.00%
Pine PrairieD2.00%2.00%1.00%5.00%5.00%10.00%
ChataignierE2.00%2.00%1.00%5.00%5.00%10.00%
MamouF2.00%2.00%1.00%5.00%5.00%10.00%
Turkey CreekG2.00%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

Sales & Use Tax Report (Effective 07/1/2021)
Sales & Use Tax Report (Effective 10/1/2013)
Sales & Use Tax Report (Through 9/30/2013)

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 NameFirst Year Contracted
Broussard Partners and Associates1997
Driskell and Associates2007

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 NameColSchool BoardPolice JuryLaw Enforce.City/
Town
EDDComb Local RateState RateTotal Rate
Balance of Parish Outside Ward 1A2.50%2.50%0.75%5.75%4.45%10.20%
Lake CharlesB2.50%0.75%2.50%5.75%4.45%10.20%
SulphurC2.50%0.75%2.50%5.75%4.45%10.20%
IowaD2.50%0.75%2.50%5.75%4.45%10.20%
DequincyE2.50%0.75%2.50%5.75%4.45%10.20%
VintonF2.50%0.75%2.50%5.75%4.45%10.20%
WestlakeG2.50%0.75%2.50%5.75%4.45%10.20%
Balance of Parish Inside Ward 1H2.50%1.00%0.75%4.25%4.45%8.70%
Hope EDDI2.50%0.75%2.50%2.00%7.75%4.45%12.20%
Opelram EDDJ2.50%0.75%2.50%2.00%7.75%4.45%12.20%
Executive EDDK2.50%0.75%2.50%2.00%7.75%4.45%12.20%
MorganField EDDL2.50%0.75%2.50%1.00%6.75%4.45%11.20%
Lakefront EDDM2.50%0.75%2.50%1.00%6.75%4.45%11.20%
Nelson Market EDDN2.50%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
ColSchool
Board
Police
Jury
Law
Enforce.
City/
Town
EDDComb Local RateState RateTotal Rate
Balance of Parish Outside Ward 1A2.50%2.50%0.75%5.75%4.45%10.20%
Lake CharlesB2.50%0.75%2.50%5.75%4.45%10.20%
SulphurC2.50%0.75%2.50%5.75%4.45%10.20%
IowaD2.50%0.75%2.50%5.75%4.45%10.20%
DequincyE2.50%0.75%2.50%5.75%4.45%10.20%
VintonF2.50%0.75%2.50%5.75%4.45%10.20%
WestlakeG2.50%0.75%2.50%5.75%4.45%10.20%
Balance of Parish Inside Ward 1H2.50%1.00%0.75%4.25%4.45%8.70%
Hope EDDI2.50%0.75%2.50%2.00%7.75%4.45%12.20%
Opelram EDDJ2.50%0.75%2.50%2.00%7.75%4.45%12.20%
Executive EDDK2.50%0.75%2.50%2.00%7.75%4.45%12.20%
MorganField EDDL2.50%0.75%2.50%1.00%6.75%4.45%11.20%
Lakefront EDDM2.50%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
ColSchool
Board
Police
Jury
Law
Enforce.
City/
Town
EDDComb
Local
Rate
State
Rate
Total
Rate
Balance of Parish Outside Ward 1A2.50%2.50%0.75%5.75%4.45%10.20%
Lake CharlesB2.50%0.75%2.50%5.75%4.45%10.20%
SulphurC2.50%0.75%2.50%5.75%4.45%10.20%
IowaD2.50%0.75%2.50%5.75%4.45%10.20%
DequincyE2.50%0.75%2.50%5.75%4.45%10.20%
VintonF2.50%0.75%2.50%5.75%4.45%10.20%
WestlakeG2.50%0.75%2.50%5.75%4.45%10.20%
Balance of Parish Inside Ward 1H4.00%1.00%0.75%5.75%4.45%10.20%
Hope EDDI2.50%0.75%2.50%2.00%7.75%4.45%12.20%
Opelram EDDJ2.50%0.75%2.50%2.00%7.75%4.45%12.20%
Executive EDDK2.50%0.75%2.50%2.00%7.75%4.45%12.20%
MorganField EDDL2.50%0.75%2.50%1.00%6.75%4.45%11.20%
Lakefront EDDM2.50%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
ColSchool
Board
Police
Jury
Law
Enforce.
City/
Town
EDDComb
Local
Rate
State
Rate
Total
Rate
Balance of Parish Outside Ward 1A2.50%2.50%0.75%5.75%4.45%10.20%
Lake CharlesB2.50%0.75%2.50%5.75%4.45%10.20%
SulphurC2.50%0.75%2.50%5.75%4.45%10.20%
IowaD2.50%0.75%2.50%5.75%4.45%10.20%
DequincyE2.50%0.75%2.50%5.75%4.45%10.20%
VintonF2.50%0.75%2.50%5.75%4.45%10.20%
WestlakeG2.50%0.75%2.50%5.75%4.45%10.20%
Balance of Parish Inside Ward 1H4.00%1.00%0.75%5.75%4.45%10.20%
Hope EDDI2.50%0.75%2.50%2.00%7.75%4.45%12.20%
Opelram EDDJ2.50%0.75%2.50%2.00%7.75%4.45%12.20%
Executive EDDK2.50%0.75%2.50%2.00%7.75%4.45%12.20%
MorganField EDDL2.50%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

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

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 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
ColSchool
Board
Police
Jury
City
Town
Comb.
Local
Rate
State
Rate
Total
Rate
Town of St. FrancisvilleA3.00%1.00%1.50%5.50%4.45%9.95%
ParishwideB3.00%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
ColSchool
Board
Police
Jury
City
Town
Comb.
Local
Rate
State
Rate
Total
Rate
Town of St. FrancisvilleA3.00%1.00%1.00%5.00%4.45%9.45%
ParishwideB3.00%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
ColSchool
Board
Police
Jury
City
Town
Comb.
Local
Rate
State
Rate
Total
Rate
Town of St. FrancisvilleA3.00%1.00%1.00%5.00%5.00%10.00%
ParishwideB3.00%2.00%5.00%5.00%10.00%

Office Hours & Holidays

Please contact the parish for office hours and holiday information.

Notices

Sales and Use Tax Notice (Effective 04-01-2021)

Forms

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)

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
ColSchool
Board
*Police
Jury
City /
Town
Sheriff’s OfficeComb.
Local
Rate
State
Rate
Total
Rate
Inside City Limits of Oak GroveA2.00%3.00%1.00%0.50%6.50%4.45%10.95%
Outside City Limits of Oak GroveB2.00%3.00%0.50%5.50%4.45%9.95%
Inside Village of EppsC2.00%3.00%0.50%0.50%6.00%4.45%10.45%
Inside Village of KilboumeD2.00%3.00%0.50%0.50%6.00%4.45%10.45%
Inside Village of ForestE2.00%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
ColSchool
Board
Police
Jury
City /
Town
Sheriff’s OfficeComb.
Local
Rate
State
Rate
Total
Rate
Inside City Limits of Oak GroveA2.00%3.00%1.00%0.50%6.50%4.45%10.95%
Outside City Limits of Oak GroveB2.00%3.00%0.50%5.50%4.45%9.95%
Inside Village of EppsC2.00%3.00%.50%0.50%6.00%4.45%10.45%
Inside Village of KilboumeD2.00%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
ColSchool
Board
Police
Jury
City /
Town
Comb.
Local
Rate
State
Rate
Total
Rate
Inside City Limits of Oak GroveA2.00%3.00%1.00%6.00%4.45%10.45%
Outside City Limits of Oak GroveB2.00%3.00%5.00%4.45%9.45%
Inside Village of EppsC2.00%3.00%.50%5.50%4.45%9.95%
Inside Village of KilboumeD2.00%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
ColSchool
Board
Police
Jury
City /
Town
Comb.
Local
Rate
State
Rate
Total
Rate
Inside City Limits of Oak GroveA2.00%3.00%1.00%6.00%4.45%10.45%
Outside City Limits of Oak GroveB2.00%3.00%5.00%4.45%9.45%
Inside Village of EppsC2.00%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
ColSchool
Board
Police
Jury
City /
Town
Comb.
Local
Rate
State
Rate
Total
Rate
Inside City Limits of Oak GroveA2.00%3.00%1.00%6.00%5.00%11.00%
Outside City Limits of Oak GroveB2.00%3.00%5.00%5.00%10.00%
Inside Village of EppsC2.00%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

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)

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).

  1. 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.
  2. Clippers, cultivators, discs, plows and spreaders.
  3. 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 NameFirst Year Contracted
Revenue Recovery Group