St. James Parish

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

Jurisdiction Name Col School Board Parish Council City/Town Combined Local Rate State Rate Total Rate
Balance of Parish A 2.50% 1.00% 3.50% 4.45% 7.95%
Town of Gramercy B 2.50% 1.50% 4.00% 4.45% 8.45%
Town of Lutcher C 2.50% 2.00% 4.50% 4.45% 8.95%

Effective 01/01/2021: ** New Hotel / Motel Occupancy Tax Rate Effective 1/1/2021 **

Jurisdiction Name Column River Parish Tourist Commission Occupancy Tax Rate
Parish Wide H 4.00%

 

** Hotel / Motel Occupancy Tax Rate Effective 1/1/2004 – 12/31/2020 **

Jurisdiction Name Column River Parish Tourist Commission Occupancy Tax Rate
Parish Wide H 2.00%

Effective 1/1/2014 – 6/30/2018

Jurisdiction Name Column School Board Parish Council City/Town Combined Local Rate State Rate Total Rate
Balance of Parish A 2.50% 1.00% 3.50% 5.00% 8.50%
Town of Gramercy B 2.50% 1.00% 3.50% 5.00% 8.50%
Town of Lutcher C 2.50% 1.00% 3.50% 5.00% 8.50%

Contact Information

Physical Address:
1876 W. Main Street
Lutcher, LA 70071   

Mailing Address:
P.O. Box 368
Lutcher, LA 70071-0368

Phone: (225) 258-4500 ext. 4551
Fax: (225) 258-8105
Email: Neshelle S. Nogess, Director of Sales & Use Tax

Office Hours & Holidays

Normal Business Hours: Monday through Friday, 8:00 am to 4:00 pm
Summer Schedule (June & July): Monday through Thursday, 7:30 am to 4:45 pm, Closed on Fridays

Notices

NOTIFICATION OF HOTEL MOTEL OCCUPANCY TAX RATE CHANGE & COLLECTION
EFFECTIVE JANUARY 1, 2021

On August 20, 2020, the River Parishes Tourist Commission passed Ordinance Number 20-01 which levies a four percent (4%) hotel / motel occupancy tax in within the River Parishes Convention, Tourist and Visitors District established in Louisiana Revised Statutes 33:4574.12 (River Parishes Convention, Tourist, and Visitors District; Commission).

The word “hotel / motel” as defined by Louisiana Revised Statutes 33:4574.12(D)(1)(b) shall mean and includes any establishment or person engaged in the business of furnishing sleeping rooms, cottages, or cabins to transient guests, where such establishment consists of sleeping rooms, cottages, or cabins at any of the following:
(i) A single business location.
(ii) A residential location, including but not limited to a house, apartment, condominium, camp, cabin, or other building structure used as a residence.
(iii) For purposes of this Chapter, hotel shall not mean or include any establishment or person leasing apartments or single family dwelling on a month-to-month basis. 

EFFECTIVE JANUARY 1, 2021, OCCUPANCY TAX IN ST. JAMES PARISH WILL INCREASE FROM CURRENT RATE OF TWO PERCENT (2%) TO FOUR PERCENT (4%) and the St. James Parish School Board Sales & Use Tax Department through its continued intergovernmental agreement with the River Parishes Tourist Commission shall collect the occupancy tax. Please note that the occupancy tax is SEPARATE AND APART from the local sales and use tax imposed by the ordinances of the governmental taxing jurisdictions of St. James Parish that includes the St. James Parish School Board (2.5%), St. James Parish Council (1%), the Incorporated Town of Gramercy (1.5%) and the Incorporated Town of Lutcher (2%).

Notice of Sales Tax Rate Change

You may register your business and file the sales / use tax and hotel /motel occupancy tax returns online at either of the following websites: https://parishe-file.revenue.louisiana.gov/default_1.aspx or https://secure.salestaxonline.com/default_sto.aspx.

Forms

 

Sales & Use Tax Report (Effective 7/1/2018)
Hotel-Motel Sales & Use and Occupancy Tax Report (Effective 01/01/2021)
Hotel-Motel Sales & Use and Occupancy Tax Report Instructions  (Effective 01/01/2021)
Hotel-Motel Sales & Use and Occupancy Tax Report (Effective 7/1/2018 through 12/31/2020)
Hotel-Motel Sales & Use and Occupancy Tax Report Instructions (Effective 7/1/2018 through 12/31/2020)
Sales & Use Tax Report (Effective 1/1/2014 through 6/30/2018)
Sales & Use Tax Report Instructions (Effective 1/1/2014 through 6/30/2018)
Hotel-Motel Sales & Use and Occupancy Tax Report (Effective 1/1/2014 through 6/30/2018)
Hotel-Motel Sales & Use and Occupancy Tax Report Instructions (Effective 1/1/2014 through 6/30/2018)
Resale Certificate Application for Currently Registered Businesses
Claim For Refund (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

Manufacturing Machinery & Equipment Exclusion: Effective 1/1/2011
The St. James Parish Council passed Ordinance Number 10-20, a local option exemption excluding the sales, cost, or lease or rental price of manufacturing machinery and equipment for iron and steel mills (NAICS Code 331111) located in St. James Parish from the Parish Council’s one-percent (1%) local sales and use tax as adopted by Ordinance No. C-81-7 on May 6, 1981. The effective date of this exclusion is January 1, 2011.
A business which does not have the specific NAICS Code 331111 cannot claim the 1% exclusion. The exclusion is calculated on lines 16a, 16b, and 16c of Column A on the St. James Parish School Board Sales & Use Tax Return

Audit Information

Audit Firm Name First Year Contracted
Avenu Insights & Analytics (Formerly Known as Broussard Partners and Associates) 2009
Revenue Recovery Group, Inc. 2019

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