Search Results for : October 1, 2022

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%

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

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, 2015

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

Forms

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 Name	First Year Contracted
Revenue Recovery Group	–

Effective 1/1/2020: **The rate table below includes the Village of Dodson Rate effective January 01, 2020 and the Louisiana State Rate decrease effective July 1, 2018.**

Jurisdiction Name	Col	School Board	Police Jury	Law Enforcement District	City/Town	Comb. Local Rate	State Rate	Total Rate
Winn Parish Within the City of Winnfield	A	2.00%	1.50%	0.50%	1.50%	5.50%	4.45%	9.95%
Balance of Parish	B	2.00%	1.50%	0.50%	–	4.00%	4.45%	8.45%
Winn Parish Within the Village of Dodson	C	2.00%	1.50%	0.50%	1.00%	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	Law Enforcement District	City/Town	Comb. Local Rate	State Rate	Total Rate
Winn Parish Within the City of Winnfield	A	2.00%	1.50%	0.50%	1.50%	5.50%	4.45%	9.95%
Balance of Parish	B	2.00%	1.50%	0.50%	–	4.00%	4.45%	8.45%

Effective 7/1/2015: **The rate table below includes the Louisiana State Rate increase effective April 1, 2016.**

Jurisdiction Name	Col	School Board	Police Jury	Law Enforcement District	City/Town	Comb. Local Rate	State Rate	Total Rate
Winn Parish Within the City of Winnfield	A	2.00%	1.50%	0.50%	1.50%	5.50%	5.00%	10.50%
Balance of Parish	B	2.00%	1.50%	0.50%	–	4.00%	5.00%	9.00%

Effective 1/1/2014 through 6/30/2015:

Jurisdiction Name	Col	School Board	Police Jury	Law Enforcement District	City/Town	Comb. Local Rate	State Rate	Total Rate
Winn Parish Within the City of Winnfield	A	2.00%	1.00%	0.50%	1.50%	5.00%	4.00%	9.00%
Balance of Parish	B	2.00%	1.00%	0.50%	–	3.50%	4.00%	7.50%

Contact Information

Physical Address:
304 East Court Street
Winnfield, LA 71483

Mailing Address:
P.O. Box 430
Winnfield, LA 71483

Phone: (318) 628-6936
Fax: (985) 628-2582
Email: Debra Woodward, Deputy Sales Tax Collector

Office Hours & Holidays

Normal Business Hours: Monday through Friday, 7:45 am to 4:30 pm
Summer Schedule: Shortened Hours

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

Notices

NOTICE OF SALES TAX CHANGE EFFECTIVE JANUARY 1, 2020
NOTICE OF SALES TAX CHANGE EFFECTIVE OCTOBER 1, 2015

Forms

Sales and Use Tax Report (Effective 1/1/2023)
Sales and Use Tax Report (Effective 1/1/2020)
Instructions for Sales and Use Tax Report (Effective 1/1/2020)
Sales and Use Tax Report (Effective 10/1/2015)
Instructions for Sales and Use Tax Report (Effective 10/1/2015)

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
Revenue Recovery Group	1991
Driskell and Associates	2005

Effective 7/01/2022:

Juris. Name	Col	School Board	Sub Dist	Drain Dist #1	Drain Dist #5	Drain Dist #2	Law Enforc.	Par. Counc.	Sch. Tax Dist	EDD Rate	City Town	Comb. Local Rate	State Rate	Total Rate
Denham Springs	A	2.00%	0.50%	–	–	–	0.50%	1.00%	–	–	1.50%	5.50%	4.45%	9.95%
Ward 2 (Inside Drain Dist #1)	B	2.00%	0.50%	0.50%	–	–	0.50%	1.00%	–	–	–	4.50%	4.45%	8.95%
Ward 1 Tax Dist #5 (Excluding Town of Walker)	C	2.00%	0.50%	–	0.50%	–	0.50%	1.00%	–	–	–	4.50%	4.45%	8.95%
Walker	D	2.00%	–	–	0.50%	–	0.50%	1.00%	–	–	1.50%	5.50%	4.45%	9.95%
Springfield	E	2.00%	–	–	–	–	0.50%	1.00%	–	–	2.00%	5.50%	4.45%	9.95%
All Other Areas	F	2.00%	0.50%	–	–	–	0.50%	1.00%	–	–	–	4.00%	4.45%	8.45%
Albany	G	2.00%	0.50%	–	–	–	0.50%	1.00%	0.50%	–	1.00%	5.50%	4.45%	9.95%
Livingston	H	2.00%	0.50%	–	–	–	0.50%	1.00%	–	–	1.00%	5.00%	4.45%	9.45%
School Tax Dist #22	I	2.00%	0.50%	–	–	0.50%	0.50%	1.00%	1.00%	–	–	5.50%	4.45%	9.95%
Ward 1 Tax Dist #6 Drain Dist #2	J	2.00%	0.50%	–	–	0.50%	0.50%	1.00%	–	–	–	4.50%	4.45%	8.95%
Walker Annexed Areas	K	2.00%	0.50%	–	0.50%	–	0.50%	1.00%	–	–	1.50%	6.00%	4.45%	10.45%
Denham Springs Annexed Areas	L	2.00%	0.50%	0.50%	–	–	0.50%	1.00%	–	–	1.50%	6.00%	4.45%	10.45%
School Tax Dist #33	M	2.00%	0.50%	–	–	–	0.50%	1.00%	1.00%	–	–	5.00%	4.45%	9.45%
Juban Crossing EDD	O	2.00%	0.50%	0.50%	–	–	0.50%	1.00%	–	2.00%	–	6.50%	4.45%	10.95%
School Tax Dist #24	P	2.00%	0.50%	–	–	–	0.50%	1.00%	0.50%	–	–	4.50%	4.45%	8.95%

Effective 10/01/2021: ***Livingston Parish no longer has a Column N. All taxes for Column N are now to be filed in Column L. Please see the new Sales Tax Form and Tax Rate Chart that documents the updated information. ***

Juris. Name	Col	School Board	Sub Dist	Drain Dist #1	Drain Dist #5	Drain Dist #2	Law Enforc.	Par. Counc.	Sch. Tax Dist	EDD Rate	City Town	Comb. Local Rate	State Rate	Total Rate
Denham Springs	A	2.00%	0.50%	–	–	–	0.50%	1.00%	–	–	1.50%	5.50%	4.45%	9.95%
Ward 2 (Inside Drain Dist #1)	B	2.00%	0.50%	0.50%	–	–	0.50%	1.00%	–	–	–	4.50%	4.45%	8.95%
Ward 1 Tax Dist #5 (Excluding Town of Walker)	C	2.00%	0.50%	–	0.50%	–	0.50%	1.00%	–	–	–	4.50%	4.45%	8.95%
Walker	D	2.00%	–	–	0.50%	–	0.50%	1.00%	–	–	1.50%	5.50%	4.45%	9.95%
Springfield	E	2.00%	–	–	–	–	0.50%	1.00%	–	–	2.00%	5.50%	4.45%	9.95%
All Other Areas	F	2.00%	0.50%	–	–	–	0.50%	1.00%	–	–	–	4.00%	4.45%	8.45%
Albany	G	2.00%	0.50%	–	–	–	0.50%	1.00%	–	–	1.00%	5.00%	4.45%	9.45%
Livingston	H	2.00%	0.50%	–	–	–	0.50%	1.00%	–	–	1.00%	5.00%	4.45%	9.45%
School Tax Dist #22	I	2.00%	0.50%	–	–	0.50%	0.50%	1.00%	1.00%	–	–	5.50%	4.45%	9.95%
Ward 1 Tax Dist #6 Drain Dist #2	J	2.00%	0.50%	–	–	0.50%	0.50%	1.00%	–	–	–	4.50%	4.45%	8.95%
Walker Annexed Areas	K	2.00%	0.50%	–	0.50%	–	0.50%	1.00%	–	–	1.50%	6.00%	4.45%	10.45%
Denham Springs Annexed Areas	L	2.00%	0.50%	0.50%	–	–	0.50%	1.00%	–	–	1.50%	6.00%	4.45%	10.45%
School Tax Dist #33	M	2.00%	0.50%	–	–	–	0.50%	1.00%	1.00%	–	–	5.00%	4.45%	9.45%
Juban Crossing EDD	O	2.00%	0.50%	0.50%	–	–	0.50%	1.00%	–	2.00%	–	6.50%	4.45%	10.95%

Effective 10/1/2013: **The rate table below includes the Louisiana State Rate increase effective April 1, 2016.**

Juris. Name	Col	School Board	Sub Dist	Drain Dist #1	Drain Dist #5	Drain Dist #2	Law Enforc.	Par. Counc.	Sch. Tax Dist	EDD Rate	City Town	Comb. Local Rate	State Rate	Total Rate
Denham Springs	A	2.00%	0.50%	–	–	–	0.50%	1.00%	–	–	1.50%	5.50%	5.00%	10.50%
Ward 2 (Inside Drain Dist #1)	B	2.00%	0.50%	0.50%	–	–	0.50%	1.00%	–	–	–	4.50%	5.00%	9.50%
Ward 1 Tax Dist #5 (Excluding Town of Walker)	C	2.00%	0.50%	–	0.50%	–	0.50%	1.00%	–	–	–	4.50%	5.00%	9.50%
Walker	D	2.00%	–	–	0.50%	–	0.50%	1.00%	–	–	1.50%	5.50%	5.00%	10.50%
Springfield	E	2.00%	–	–	–	–	0.50%	1.00%	–	–	2.00%	5.50%	5.00%	10.50%
All Other Areas	F	2.00%	0.50%	–	–	–	0.50%	1.00%	–	–	–	4.00%	5.00%	9.00%
Albany	G	2.00%	0.50%	–	–	–	0.50%	1.00%	–	–	1.00%	5.00%	5.00%	10.00%
Livingston	H	2.00%	0.50%	–	–	–	0.50%	1.00%	–	–	1.00%	5.00%	5.00%	10.00%
School Tax Dist #22	I	2.00%	0.50%	–	–	0.50%	0.50%	1.00%	1.00%	–	–	5.50%	5.00%	10.50%
Ward 1 Tax Dist #6 Drain Dist #2	J	2.00%	0.50%	–	–	0.50%	0.50%	1.00%	–	–	–	4.50%	5.00%	9.50%
Walker Annexed Areas	K	2.00%	0.50%	–	0.50%	–	0.50%	1.00%	–	–	1.50%	6.00%	5.00%	11.00%
Denham Springs Annexed Areas	L	2.00%	0.50%	0.50%	–	–	0.50%	1.00%	–	–	1.50%	6.00%	5.00%	11.00%
School Tax Dist #33	M	2.00%	0.50%	–	–	–	0.50%	1.00%	1.00%	–	–	5.00%	5.00%	10.00%
Denham Springs EDD	N	2.00%	0.50%	0.50%	–	–	0.50%	1.00%	–	–	1.50%	6.00%	5.00%	11.00%
Juban Crossing EDD	O	2.00%	0.50%	0.50%	–	–	0.50%	1.00%	–	2.00%	–	6.50%	5.00%	11.50%

Contact Information

Physical Address:
13909 Florida Blvd.
Livingston, LA 70754

Mailing Address:
P.O. Box 1030
Livingston, LA 70754

Phone: (225) 686-3043
Fax: (225) 686-0438
Email: Michael Curtis, Administrator

Office Hours & Holidays

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

Summer Schedule 2010: Monday through Friday, 7:00am to 5:00 pm, closed Friday

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

Notices

Parish Council 1% “Pink Tax Exemption” Effective October 1, 2023 through June 30, 2025

Louisiana Revised Statute 47:305.75 provides a state (and local option) sales and use tax exemption on any women’s feminine hygiene products and diapers. This exemption does not apply to business or commercial purchases.

(Click here to view the notice letter)

Effective 10/1/2013

An ordinance was adopted regarding an additional 2% Economic Development District sales tax in Livingston Parish known as Juban Crossing Economic Development District which is a TIF district. This additional tax, when added to the already existing 4.5% sales tax within the area, creates a TIF district having a sales tax of 6.5%. The change regarding the 6.5% and addition of Column O on tax return is effective October 1, 2013.

Forms

Sales and Use Tax Report – Legal Size (Effective 10/1/2023)
Sales and Use Tax Report – Letter Size (Effective 1/1/2023, Revised 12/21/2022)
Sales and Use Tax Report – Legal Size (Effective 1/1/2023, Revised 6/20/2023)
Sales and Use Tax Report – Letter Size (Effective 7/1/2022)
Sales and Use Tax Report – Legal Size (Effective 7/1/2022)
Hotel / Motel Tax Form
Sales and Use Tax Report – Letter Size (Effective 10/1/2021)
Sales and Use Tax Report – Legal Size (Effective 10/1/2021)
Sales and Use Tax Rate Chart (Effective 10/1/2021)
Sales and Use Tax Report (Effective 10/1/2013)
Application for Livingston Parish School Board Sales & Use Tax Registration Certificate
Blanket Certificate of Exemption covering purchases for Resale, or For Further Processing (Updated 6/19/2023)
Sales and Use Tax Report (Effective through 9/30/2013)
Instructions for Sales & Use Tax Report
Tax Rate Chart (Effective 7/1/2018)

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
Gary W. Lambert Company	1996
Broussard Partners	1999

Effective 01/01/2022: **The new Ruston Power and Light EDD effective January 1, 2022.**

Jurisdiction Name	Col	School Board	Police Jury	City Town	Fire Dist.	Sheriff Dept.	EDD Rate	Comb. Local Rate	State Rate	Total Rate
Balance of Parish	A	2.50%	0.75%	–	0.25%	0.25%	–	3.75%	4.45%	8.20%
Ruston	B	2.50%	0.75%	2.50%	–	0.25%	–	6.00%	4.45%	10.45%
Grambling	C	2.50%	0.75%	2.50%	–	0.25%	–	6.00%	4.45%	10.45%
Dubach	D	2.50%	0.75%	1.00%	0.25%	0.25%	–	4.75%	4.45%	9.20%
Choudrant	E	2.50%	0.75%	1.25%	–	0.25%	–	4.75%	4.45%	9.20%
Grambling EDD	G	2.50%	0.75%	2.50%	–	0.25%	0.50%	6.50%	4.45%	10.95%
Simsboro	H	2.50%	0.75%	1.25%	0.25%	0.25%	–	5.00%	4.45%	9.45%
Ruston EDD #1	I	2.50%	0.75%	2.50%	–	0.25%	1.75%	7.75%	4.45%	12.20%
Cooktown EDD	J	2.50%	0.75%	2.50%	–	0.25%	0.50%	6.50%	4.45%	10.95%
Ruston Power & Light EDD	K	2.50%	0.75%	2.50%	–	0.25%	1.75%	7.75%	4.45%	12.20%

Effective 01/01/2021:**The rate table effective January 1, 2021.**

Jurisdiction Name	Col	School Board	Police Jury	City Town	Fire Dist.	Sheriff Dept.	EDD Rate	Comb. Local Rate	State Rate	Total Rate
Balance of Parish	A	2.50%	0.75%	–	0.25%	0.25%	–	3.75%	4.45%	8.20%
Ruston	B	2.50%	0.75%	2.50%	–	0.25%	–	6.00%	4.45%	10.45%
Grambling	C	2.50%	0.75%	2.50%	–	0.25%	–	6.00%	4.45%	10.45%
Dubach	D	2.50%	0.75%	1.00%	0.25%	0.25%	–	4.75%	4.45%	9.20%
Choudrant	E	2.50%	0.75%	1.25%	–	0.25%	–	4.75%	4.45%	9.20%
Grambling EDD	G	2.50%	0.75%	2.50%	–	0.25%	0.50%	6.50%	4.45%	10.95%
Simsboro	H	2.50%	0.75%	1.25%	0.25%	0.25%	–	5.00%	4.45%	9.45%
Ruston EDD #1	I	2.50%	0.75%	2.50%	–	0.25%	1.75%	7.75%	4.45%	12.20%
Cooktown EDD	J	2.50%	0.75%	2.50%	–	0.25%	0.50%	6.50%	4.45%	10.95%

Effective 10/1/2020: **The rate table effective October 1, 2020.**

Jurisdiction Name	Col	School Board	Police Jury	City Town	Fire Dist.	Sheriff Dept.	EDD Rate	Comb. Local Rate	State Rate	Total Rate
Balance of Parish	A	2.50%	0.75%	–	0.25%	0.25%	–	3.75%	4.45%	8.20%
Ruston	B	2.50%	0.75%	2.50%	–	0.25%	–	6.00%	4.45%	10.45%
Grambling	C	2.50%	0.75%	2.25%	–	0.25%	–	5.75%	4.45%	10.20%
Dubach	D	2.50%	0.75%	1.00%	0.25%	0.25%	–	4.75%	4.45%	9.20%
Choudrant	E	2.50%	0.75%	1.25%	–	0.25%	–	4.75%	4.45%	9.20%
Grambling EDD	G	2.50%	0.75%	2.25%	–	0.25%	0.50%	6.25%	4.45%	10.70%
Simsboro	H	2.50%	0.75%	1.25%	0.25%	0.25%	–	5.00%	4.45%	9.45%
Ruston EDD #1	I	2.50%	0.75%	2.50%	–	0.25%	1.75%	7.75%	4.45%	12.20%
Cooktown EDD	J	2.50%	0.75%	2.50%	–	0.25%	0.50%	6.50%	4.45%	10.95%

Effective 4/1/2019:

Jurisdiction Name	Col	School Board	Police Jury	City Town	Fire Dist.	Sheriff Dept.	EDD Rate	Comb. Local Rate	State Rate	Total Rate
Balance of Parish	A	2.00%	0.75%	–	0.25%	0.25%	–	3.25%	4.45%	7.70%
Ruston	B	2.00%	0.75%	2.50%	–	0.25%	–	5.50%	4.45%	9.95%
Grambling	C	2.00%	0.75%	2.25%	–	0.25%	–	5.25%	4.45%	9.70%
Dubach	D	2.00%	0.75%	1.00%	0.25%	0.25%	–	4.25%	4.45%	8.70%
Choudrant	E	2.00%	0.75%	1.25%	–	0.25%	–	4.25%	4.45%	8.70%
Grambling EDD	G	2.00%	0.75%	2.25%	–	0.25%	0.50%	5.75%	4.45%	10.20%
Village of Simsboro	H	2.00%	0.75%	1.25%	0.25%	0.25%	–	4.50%	4.45%	8.95%
Ruston EDD #1	I	2.00%	0.75%	2.50%	–	0.25%	1.75%	7.25%	4.45%	11.70%
Cooktown EDD	J	2.00%	0.75%	2.50%	–	0.25%	0.50%	6.00%	4.45%	10.45%

Contact Information

Physical Address:
100 West Texas Avenue
Ruston, LA 71270

Mailing Address:
P.O. Box 863
Ruston, LA 71273

Phone: (318) 251-8624
Fax: (318) 251-8698
Email: Denise Griggs, Administrator

Office Hours & Holidays

Normal Business Hours: Monday through Friday, 8:00 am to 5:00 pm

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

Notices

Effective 07/01/2016: City of Ruston Sales Tax Rate Increase Sales tax rate for Column B will increase by 0.75%.

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Effective 04/01/2016: City of Grambling Economic Development District New Tax Column F: 5.75%

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Effective 01/01/2016: City of Grambling Sales Tax Rate Increase Sales tax rate for Column C will increase by 0.25%.

Links

• Ruston Power & Light EDD Map
• Grambling EDD Map
• Cooktown EDD Map
• Ruston EDD #1

Forms

Sales & Use Tax Report (Effective 1/1/2023)
Sales & Use Tax Report (Effective 1/1/2022)
Sales & Use Tax Report (Effective 01/01/2021)
Sales & Use Tax Report (Effective 10/1/2020)
Sales & Use Tax Report (Effective 4/1/2019)
Lincoln Parish Hotel/Motel Tax Report

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	1996
Driskell and Associates	2004

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%

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

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.

Frequently Asked Questions

Click here to view Frequently Asked Questions.