Physical Address: 4895 Highway 308 Napoleonville, LA 70390
Mailing Address: P.O. Drawer 920 Napoleonville, LA 70390
Phone: (985) 369-3898 Fax: (985) 369-3818 Email:Astrid B. Conerly, Administrator
Parish Rates
Effective 1/1/2025:**The rate table below includes the Louisiana State Rate increase effective January 1, 2025.**
Jurisdiction Name
Col
School Board
Police Jury
City Town
Library District
Drainage District
Road District
Combined Local Rate
State Rate
Total Rate
Parish of Assumption
A
3.00%
1.00%
–
0.25%
0.25%
0.50%
5.00%
5.00%
10.00%
Napoleonville
B
3.00%
1.00%
1.50%
–
–
–
5.50%
5.00%
10.50%
Effective 01/01/2020: **The table below includes the rate increase effective January 1, 2020.**
Jurisdiction Name
Col
School Board
Police Jury
City Town
Library District
Drainage District
Road District
Combined Local Rate
State Rate
Total Rate
Parish of Assumption
A
3.00%
1.00%
–
0.25%
0.25%
0.50%
5.00%
4.45%
9.45%
Napoleonville
B
3.00%
1.00%
1.50%
–
–
–
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
Library District
Drainage District
Road District
Combined Local Rate
State Rate
Total Rate
Parish of Assumption
A
3.00%
1.00%
–
0.25%
0.25%
0.50%
5.00%
4.45%
9.45%
Napoleonville
B
3.00%
1.00%
1.00%
–
–
–
5.00%
4.45%
9.45%
Effective 4/1/2016:
Jurisdiction Name
Col
School Board
Police Jury
City Town
Library District
Drainage District
Road District
Combined Local Rate
State Rate
Total Rate
Parish of Assumption
A
3.00%
1.00%
–
0.25%
0.25%
0.50%
5.00%
5.00%
10.00%
Napoleonville
B
3.00%
1.00%
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, Good Friday (Easter), Mardi Gras (Monday & Tuesday), Independence Day, Labor Day, Thanksgiving, Day after Thanksgiving, Christmas Eve, Christmas Day
Notices
Effective July 1, 2025:
Vendor’s Compensation Reinstatement
Effective January 1, 2020:
The Sales & Use Tax Rate on the Assumption Parish Sales & Use Tax Return changed to 5.5% in Column B for the Village of Napoleonville.
Forms
Sales & Use Tax Report (Effective July 1, 2025)
Sales & Use Tax Report (Effective January 1, 2025)
Sales & Use Tax Report (Effective January 1, 2023)
Sales & Use Tax Report (Effective January 2020)
Assumption Parish Taxability Schedule
Parish Sales & Use Tax Ordinances
Please contact the parish for a copy of the sales & use tax ordinances.</p
Parish Optional Exemptions
Assumption Parish has no optional exemptions. Please contact the parish for additional information.
Effective 4/1/2026:**The rate table below includes the City of Oakdale tax rate increase effective April 1, 2026.**
Jurisdiction Name
Col
School Board
Parish Council
Law Enforce
City Town
Hotel Motel Tax
Comb Local Rate
State Rate
Total Rate
Balance of Parish
A
3.00%
0.70%
1.00%
–
–
4.70%
5.00%
9.70%
Kinder
B
3.00%
0.70%
1.00%
1.30%
–
6.00%
5.00%
11.00%
Oberlin
C
3.00%
0.70%
1.00%
1.30%
–
6.00%
5.00%
11.00%
Elizabeth
D
3.00%
0.70%
1.00%
1.30%
–
6.00%
5.00%
11.00%
Oakdale
E
3.00%
0.70%
1.00%
1.30%
–
6.00%
5.00%
11.00%
Reeves
F
3.00%
0.70%
1.00%
1.00%
–
5.70%
5.00%
10.70%
Hotel/Motel Bed Tax
G
–
–
–
–
4.00%
4.00%
–
4.00%
Effective 7/1/2025:**The rate table below includes the Town of Elizabeth tax rate increase effective July 1, 2025.**
Jurisdiction Name
Col
School Board
Parish Council
Law Enforce
City Town
Hotel Motel Tax
Comb Local Rate
State Rate
Total Rate
Balance of Parish
A
3.00%
0.70%
1.00%
–
–
4.70%
5.00%
9.70%
Kinder
B
3.00%
0.70%
1.00%
1.30%
–
6.00%
5.00%
11.00%
Oberlin
C
3.00%
0.70%
1.00%
1.30%
–
6.00%
5.00%
11.00%
Elizabeth
D
3.00%
0.70%
1.00%
1.30%
–
6.00%
5.00%
11.00%
Oakdale
E
3.00%
0.70%
1.00%
–
–
4.70%
5.00%
9.70%
Reeves
F
3.00%
0.70%
1.00%
1.00%
–
5.70%
5.00%
10.70%
Hotel/Motel Bed Tax
G
–
–
–
–
4.00%
4.00%
–
4.00%
Effective 1/1/2025:**The rate table below includes the Louisiana State Rate increase effective January 1, 2025. The rate table below includes the Elizabeth and Oakdale tax rate decreases effective January 1, 2025.**
Jurisdiction Name
Col
School Board
Parish Council
Law Enforce
City Town
Hotel Motel Tax
Comb Local Rate
State Rate
Total Rate
Balance of Parish
A
3.00%
0.70%
1.00%
–
–
4.70%
5.00%
9.70%
Kinder
B
3.00%
0.70%
1.00%
1.30%
–
6.00%
5.00%
11.00%
Oberlin
C
3.00%
0.70%
1.00%
1.30%
–
6.00%
5.00%
11.00%
Elizabeth
D
3.00%
0.70%
1.00%
0.30%
–
5.00%
5.00%
10.00%
Oakdale
E
3.00%
0.70%
1.00%
–
–
4.70%
5.00%
9.70%
Reeves
F
3.00%
0.70%
1.00%
1.00%
–
5.70%
5.00%
10.70%
Hotel/Motel Bed Tax
G
–
–
–
–
4.00%
4.00%
–
4.00%
Effective 7/1/2019:**The rate table below includes the Sales and Use Tax Rate increase of 1%. effective July 1, 2019.**
Jurisdiction Name
Col
School Board
Parish Council
Law Enforce
City Town
Hotel Motel Tax
Comb Local Rate
State Rate
Total Rate
Balance of Parish
A
3.00%
0.70%
1.00%
–
–
4.70%
4.45%
9.15%
Kinder
B
3.00%
0.70%
1.00%
1.30%
–
6.00%
4.45%
10.45%
Oberlin
C
3.00%
0.70%
1.00%
1.30%
–
6.00%
4.45%
10.45
Elizabeth
D
3.00%
0.70%
1.00%
1.30%
–
6.00%
4.45%
10.45
Oakdale
E
3.00%
0.70%
1.00%
1.30%
–
6.00%
4.45%
10.45
Reeves
F
3.00%
0.70%
1.00%
1.00%
–
5.70%
4.45%
10.15%
Hotel/Motel Bed Tax
G
–
–
–
–
4.00%
4.00%
–
4.00%
Effective 1/1/2019:**The rate table below includes the Louisiana State Rate decrease effective January 1, 2019.**
Jurisdiction Name
Col
School Board
Parish Council
Law Enforce
City Town
Hotel Motel Tax
Comb Local Rate
State Rate
Total Rate
Balance of Parish
A
2.00%
0.70%
1.00%
–
–
3.70%
4.45%
8.15%
Kinder
B
2.00%
0.70%
1.00%
1.30%
–
5.00%
4.45%
9.45%
Oberlin
C
2.00%
0.70%
1.00%
1.30%
–
5.00%
4.45%
9.45
Elizabeth
D
2.00%
0.70%
1.00%
1.30%
–
5.00%
4.45%
9.45
Oakdale
E
2.00%
0.70%
1.00%
1.30%
–
5.00%
4.45%
9.45
Reeves
F
2.00%
0.70%
1.00%
1.00%
–
4.70%
4.45%
9.15%
Hotel/Motel Bed Tax
G
–
–
–
–
4.00%
4.00%
–
4.00%
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
Law Enforce
City Town
Hotel Motel Tax
Comb Local Rate
State Rate
Total Rate
Balance of Parish
A
3.00%
0.70%
1.00%
–
–
4.70%
4.45%
9.15%
Kinder
B
3.00%
0.70%
1.00%
1.30%
–
6.00%
4.45%
10.45%
Oberlin
C
3.00%
0.70%
1.00%
1.30%
–
6.00%
4.45%
10.45
Elizabeth
D
3.00%
0.70%
1.00%
1.30%
–
6.00%
4.45%
10.45
Oakdale
E
3.00%
0.70%
1.00%
1.30%
–
6.00%
4.45%
10.45
Reeves
F
3.00%
0.70%
1.00%
1.00%
–
5.70%
4.45%
10.15%
Hotel/Motel Bed Tax
G
–
–
–
–
4.00%
4.00%
–
4.00%
Office Hours & Holidays
Normal Business Hours: Monday through Friday, 8:00 am to 4:00 pm
Summer Schedule 2010: Monday through Thursday 8:00am to 3:00 pm, Friday 8:00 am to 12 noon.
Holidays (Subject to change each year): New Year’s Eve, New Year’s Day, Martin Luther King Day, Good Friday (Easter), Mardi Gras (Monday & Tuesday), Memorial Day, Independence Day, Labor Day, Thanksgiving Day, (Day before & Day after), Christmas Eve, Christmas Day, New Year’s Eve, New Year’s Day
Office is closed Wednesday, Thursday & Friday the week of Thanksgiving.
Christmas/New Year’s holiday period is two weeks inclusive of Christmas and New Year’s Day (Office closed on December 22-25th, December 30th– January 1st)
Notices
Rate Change Notice (Effective 1/1/2025)
Rate Increase Notice (Effective 7/1/2019)
Rate Increase Notice (Effective 1/01/2010)
Forms
Sales and Use Tax Report (Effective 4/1/2026)
Sales and Use Tax Report (Effective 7/1/2025, Revised 8/8/2025)
Sales and Use Tax Report (Effective 1/1/2025)
Sales and Use Tax Report (Effective 1/1/2023, Revised 2/7/2023)
Sales and Use Tax Report (Effective 7/1/2019)
Sales and Use Tax Report Instructions (Effective 7/1/2019)
Claim for Refund of Taxes Paid (including Credit Memo) with instructions
Application for Exemption Certificate
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.
Effective 1/1/2025:**The rate table below includes the Louisiana State Rate increase effective January 1, 2025.**
Jurisdiction Name
Col
School Brd
Police Jury
Law Enforcement
City Town
Comb Local Rate
State Rate
Total Rate
Crowley
A
1.50%
1.00%
0.50%
2.50%
5.50%
5.00%
10.50%
Church Point
B
1.50%
1.25%
0.50%
2.00%
5.25%
5.00%
10.25%
Iota
C
1.50%
1.25%
0.50%
2.00%
5.25%
5.00%
10.25%
Estherwood
D
1.50%
1.25%
0.50%
1.00%
4.25%
5.00%
9.25%
Mermentau
E
1.50%
1.25%
0.50%
1.00%
4.25%
5.00%
9.25%
Rayne
F
1.50%
1.00%
0.50%
2.00%
5.00%
5.00%
10.00%
Morse
G
1.50%
1.25%
0.50%
1.00%
4.25%
5.00%
9.25%
Eunice city limits in Acadia Parish (1)
H
1.50%
1.25%
0.50%
–
5.70% (1)
5.00%
10.70%
Duson city limits in Acadia Parish (2)
H
1.50%
1.25%
0.50%
–
6.25% (2)
5.00%
11.25%
Basile city limits in Acadia Parish (3)
H
1.50%
1.25%
0.50%
–
5.25% (3)
5.00%
10.25%
Balance of Parish
I
1.50%
2.25%
0.50%
–
4.25%
5.00%
9.25%
(1) Of the 5.70% combined local rate due and to be collected, 3.25% is due and must be remitted to Acadia Parish. The remaining 2.45% local sales tax is due and must be remitted to St. Landry Parish. (2) Of the 6.25% combined local rate due and to be collected, 3.25% is due and must be remitted to Acadia Parish. The remaining 3.00% local sales tax is due and must be remitted to Lafayette Parish. (3) Of the 5.25% combined local rate due and to be collected, 3.25% is due and must be remitted to Acadia Parish. The remaining 2.00% local sales tax is due and must be remitted to Evangeline Parish.
Effective 7/1/2018:**The rate table below includes the Louisiana State Rate decrease effective July 1, 2018.**
Jurisdiction Name
Col
School Brd
Police Jury
Law Enforcement
City Town
Comb Local Rate
State Rate
Total Rate
Crowley
A
1.50%
1.00%
0.50%
2.50%
5.50%
4.45%
9.95%
Church Point
B
1.50%
1.25%
0.50%
2.00%
5.25%
4.45%
9.70%
Iota
C
1.50%
1.25%
0.50%
2.00%
5.25%
4.45%
9.70%
Estherwood
D
1.50%
1.25%
0.50%
1.00%
4.25%
4.45%
8.70%
Mermentau
E
1.50%
1.25%
0.50%
1.00%
4.25%
4.45%
8.70%
Rayne
F
1.50%
1.00%
0.50%
2.00%
5.00%
4.45%
9.45%
Morse
G
1.50%
1.25%
0.50%
1.00%
4.25%
4.45%
8.70%
Eunice city limits in Acadia Parish (1)
H
1.50%
1.25%
0.50%
–
5.70% (1)
4.45%
10.15%
Duson city limits in Acadia Parish (2)
H
1.50%
1.25%
0.50%
–
6.25% (2)
4.45%
10.70%
Basile city limits in Acadia Parish (3)
H
1.50%
1.25%
0.50%
–
5.25% (3)
4.45%
9.70%
Balance of Parish
I
1.50%
2.25%
0.50%
–
4.25%
4.45%
8.70%
(1) Of the 5.70% combined local rate due and to be collected, 3.25% is due and must be remitted to Acadia Parish. The remaining 2.45% local sales tax is due and must be remitted to St. Landry Parish. (2) Of the 6.25% combined local rate due and to be collected, 3.25% is due and must be remitted to Acadia Parish. The remaining 3.00% local sales tax is due and must be remitted to Lafayette Parish. (3) Of the 5.25% combined local rate due and to be collected, 3.25% is due and must be remitted to Acadia Parish. The remaining 2.00% local sales tax is due and must be remitted to the Town of Basile.
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
Law Enforcement
City Town
Comb Local Rate
State Rate
Total Rate
Crowley
A
1.50%
1.00%
0.50%
2.50%
5.50%
5.00%
10.50%
Church Point
B
1.50%
1.25%
0.50%
2.00%
5.25%
5.00%
10.25%
Iota
C
1.50%
1.25%
0.50%
2.00%
5.25%
5.00%
10.25%
Estherwood
D
1.50%
1.25%
0.50%
1.00%
4.25%
5.00%
9.25%
Mermentau
E
1.50%
1.25%
0.50%
1.00%
4.25%
5.00%
9.25%
Rayne
F
1.50%
1.00%
0.50%
2.00%
5.00%
5.00%
10.00%
Morse
G
1.50%
1.25%
0.50%
1.00%
4.25%
5.00%
9.25%
Eunice city limits in Acadia Parish (1)
H
1.50%
1.25%
0.50%
–
5.45% (1)
5.00%
10.45%
Duson city limits in Acadia Parish (2)
H
1.50%
1.25%
0.50%
–
5.25% (2)
5.00%
10.25%
Basile city limits in Acadia Parish (3)
H
1.50%
1.25%
0.50%
–
5.25% (3)
5.00%
10.25%
Balance of Parish
I
1.50%
2.25%
0.50%
–
4.25%
5.00%
9.25%
Effective 7/1/2012:
Jurisdiction Name
Col
School Brd
Police Jury
Law Enforcement
City Town
Comb Local Rate
State Rate
Total Rate
Crowley
A
1.50%
1.00%
0.50%
2.50%
5.50%
4.00%
9.50%
Church Point
B
1.50%
1.25%
0.50%
2.00%
5.25%
4.00%
9.25%
Iota
C
1.50%
1.25%
0.50%
2.00%
5.25%
4.00%
9.25%
Estherwood
D
1.50%
1.25%
0.50%
1.00%
4.25%
4.00%
8.25%
Mermentau
E
1.50%
1.25%
0.50%
1.00%
4.25%
4.00%
8.25%
Rayne
F
1.50%
1.00%
0.50%
2.00%
5.00%
4.00%
9.00%
Morse
G
1.50%
1.25%
0.50%
1.00%
4.25%
4.00%
8.25%
Eunice city limits in Acadia Parish (1)
H
1.50%
1.25%
0.50%
–
5.45% (1)
4.00%
9.45%
Duson city limits in Acadia Parish (2)
H
1.50%
1.25%
0.50%
–
5.25% (2)
4.00%
9.25%
Basile city limits in Acadia Parish (3)
H
1.50%
1.25%
0.50%
–
5.25% (3)
4.00%
9.25%
Balance of Parish
I
1.50%
2.25%
0.50%
–
4.25%
4.00%
8.25%
(1) Of the 5.45% combined local rate due and to be collected, 3.25% is due and must be remitted to Acadia Parish. The remaining 2.20% local sales tax is due and must be remitted to St. Landry Parish. (2) Of the 5.25% combined local rate due and to be collected, 3.25% is due and must be remitted to Acadia Parish. The remaining 2.00% local sales tax is due and must be remitted to Lafayette Parish. (3) Of the 5.25% combined local rate due and to be collected, 3.25% is due and must be remitted to Acadia Parish. The remaining 2.00% local sales tax is due and must be remitted to the Town of Basile.
Office Hours & Holidays
Normal Business Hours: Monday through Thursday, 8:00am to 4:30pm; Friday 8:00am to 4:00pm
Holidays: Independence Day, Labor Day, Rice Festival, Thanksgiving, Christmas & New Year, Martin Luther King Day, Mardi Gras Day, Good Friday and Easter, Memorial Day
Notices
Vendor’s Compensation Re-instatement: Effective 7/1/2024 Acadia Parish will reinstate vendor’s compensation at the rate of 2.00%, effective July 1, 2025.
Sales Tax Rate Increase: Effective 7/1/2012 Sales tax rate for Column A (Crowley) has increased by 0.50%. The old rate was 5.00%. The new rate is 5.50%. Sales tax rate for Column B (Church Point) has increased by 1.00%. The old rate was 4.25%. The new rate is 5.25%.
Sales Tax Rate Decrease: Effective 4/1/2012 Sales tax rate for Column A (Crowley) has decreased by 0.50%. The old rate was 5.50%. The new rate is 5.00%.