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 Enforc.
City Town
Comb. Local Rate
State Rate
Total Rate
Balance of Parish
A
2.00%
1.50%
0.50%
–
4.00%
4.45%
8.45%
Leesville
B
2.00%
1.50%
0.50%
1.50%
5.50%
4.45%
9.95%
New Llano
C
2.00%
1.50%
0.50%
1.50%
5.50%
4.45%
9.95%
Rosepine
D
2.00%
1.50%
0.50%
1.50%
5.50%
4.45%
9.95%
Hornbeck
E
2.00%
1.50%
0.50%
1.00%
5.00%
4.45%
9.45%
Effective 1/1/2012:**The rate table below includes the Louisiana State Rate increase effective April 1, 2016.**
Jurisdiction Name
Col
School Board
Police Jury
Law Enforc.
City Town
Comb. Local Rate
State Rate
Total Rate
Balance of Parish
A
2.00%
1.50%
0.50%
–
4.00%
5.00%
9.00%
Leesville
B
2.00%
1.50%
0.50%
1.50%
5.50%
5.00%
10.50%
New Llano
C
2.00%
1.50%
0.50%
1.50%
5.50%
5.00%
10.50%
Rosepine
D
2.00%
1.50%
0.50%
1.50%
5.50%
5.00%
10.50%
Hornbeck
E
2.00%
1.50%
0.50%
1.00%
5.00%
5.00%
10.00%
Office Hours & Holidays
Normal Business Hours: Monday through Friday, 8:00 am to 4:30 pm, Closed for Lunch from 12 pm – 1 pm Summer Schedule 2010: Monday through Thursday, 7:30 am – 3:00 pm, Closed 11:30 am – 12:00 pm for lunch, Closed on Fridays
Holidays (subject to change each year): New Year’s Eve, New Year’s Day, Martin Luther King Day, President’s Day, Good Friday (Easter), Mardi Gras (Monday & Tuesday), Memorial Day, Independence Day, Labor Day, Veteran’s Day, Election Day, Thanksgiving Week, Christmas Eve, Christmas Day
Notices
Vernon Parish Sales Tax Rate Increase: Effective 1/1/2012 Sales tax rate for Column D (Town of Rosepine) has increased by 0.50%. The old rate was 5.00%. The new rate is 5.50%.
Forms
Sales and Use Tax Report (Effective 01/01/2023)
Instructions for Sales and Use Tax Report (Effective 01/01/2023)
Hotel/Motel/Tourism Form (Effective 4/1/2022)
Sales and Use Tax Report (Effective 05/01/2021)
Instructions for Sales and Use Tax Report (Effective 05/01/2012)
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.
Effective 7/1/2021:**Tangipahoa Parish recently voted in a .5% Educational Facilities Improvement District Tax. Educational Facilities Improvement District Tax does not apply to food for home consumption or prescription drugs.**
Jurisdiction Name
Col
School Board
Parish Council
City Town
Fire District
Education Improve.
Comb. Local Rate
State Rate
Total Rate
Balance of Parish
12
2.00%
1.00%
–
–
0.50%
3.50%
4.45%
7.95%
Hammond
13
2.00%
1.00%
2.00%
–
0.50%
5.50%
4.45%
9.95%
Ponchatoula
14
2.00%
1.00%
2.00%
–
0.50%
5.50%
4.45%
9.95%
Amite
15
2.00%
1.00%
2.00%
0.50%
0.50%
6.00%
4.45%
10.45%
Kentwood
16
2.00%
1.00%
2.00%
–
0.50%
5.50%
4.45%
9.95%
Independence
17
2.00%
1.00%
2.50%
–
0.50%
6.00%
4.45%
10.45%
Roseland
18
2.00%
1.00%
2.00%
–
0.50%
5.50%
4.45%
9.95%
Tangipahoa
19
2.00%
1.00%
2.00%
–
0.50%
5.50%
4.45%
9.95%
Tickfaw
20
2.00%
1.00%
2.00%
–
0.50%
5.50%
4.45%
9.95%
Within Fire District #1
21
2.00%
1.00%
–
0.50%
0.50%
4.00%
4.45%
8.45%
Effective 7/1/2018:**The rate table below includes the Louisiana State Rate decrease effective July 1, 2018.**
River Parish Tourist Commission Occupancy Tax Rate
Parish Wide
H
2.00%
Effective 1/1/2014 – 6/30/2018
Jurisdiction Name
Col
School Board
Parish Council
City Town
Comb. 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%
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%)
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%).
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)
Effective 7/1/2024:**The rate table below includes the new 18th Judicial Enforcement District tax effective July 1, 2024**
Jurisdiction Name
Col
School Board
Police Jury
City/ Town
18th Judicial Enforcement District
Comb. Local Rate
State Rate
Total Rate
Balance of Parish
A,B
2.00%
2.00%
–
0.25%
4.25%
4.45%
8.70%
New Roads
A,B,C
2.00%
2.00%
1.00%
0.25%
5.25%
4.45%
9.70%
Livonia
A,B,D
2.00%
2.00%
1.00%
0.25%
5.25%
4.45%
9.70%
Morganza
A,B,E
2.00%
2.00%
1.00%
0.25%
5.25%
4.45%
9.70%
Fordoche
A,B,F
2.00%
2.00%
1.00%
0.25%
5.25%
4.45%
9.70%
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
Balance of Parish
A,B
2.00%
2.00%
–
4.00%
4.45%
8.45%
New Roads
A,B,C
2.00%
2.00%
1.00%
5.00%
4.45%
9.45%
Livonia
A,B,D
2.00%
2.00%
1.00%
5.00%
4.45%
9.45%
Morganza
A,B,E
2.00%
2.00%
1.00%
5.00%
4.45%
9.45%
Fordoche
A,B,F
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
Comb. Local Rate
State Rate
Total Rate
Balance of Parish
A,B
2.00%
2.00%
–
4.00%
5.00%
9.00%
New Roads
A,B,C
2.00%
2.00%
1.00%
5.00%
5.00%
10.00%
Livonia
A,B,D
2.00%
2.00%
1.00%
5.00%
5.00%
10.00%
Morganza
A,B,E
2.00%
2.00%
1.00%
5.00%
5.00%
10.00%
Fordoche
A,B,F
2.00%
2.00%
1.00%
5.00%
5.00%
10.00%
Office Hours & Holidays
Normal Business Hours: Monday through Thursday, 7:30 am to 5:00 pm and Friday, 8:00 am to 12:00 pm
Holidays: New Year’s Eve, New Year’s Day, Martin Luther King Day, Mardi Gras (Monday & Tuesday), Good Friday (Easter), Independence Day, Labor Day, Veteran’s Day, Thanksgiving, Day after Thanksgiving, Christmas Eve, Christmas Day
Notices
No notices at this time.
Forms
Parish of Point Coupee – Sales & Use Tax Report (Effective 7/1/2024)
Parish of Point Coupee – Sales & Use Tax Report (Effective 1/1/2023)
Parish of Point Coupee – Sales & Use Tax Report
Parish of Pointe Coupee – Hotel/Motel Tax Report
City of New Roads – 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.
Effective 4/1/2024: **The following rate table is changed due to the addition of EDD I, II, III, & IV for the Parish of Natchitoches 2% Sales Tax, effective April 1, 2024.**
Jurisdiction Name
Col
School Board
Parish of Natchitoches
Law Enforc.
City Town
Comb. Local Rate
State Rate
Total Rate
Parish of Natchitoches
A
2.50%
1.0%
0.50%
–
4.00%
4.45%
8.45%
District 1/Natchitoches
A2
2.50%
1.0%
0.50%
2.50%
6.50%
4.45%
10.95%
District 1/Natchitoches I-49 ‘EDDC’
A3
2.50%
1.0%
0.50%
3.50%
7.50%
4.45%
11.95%
District 1/EDD-I
A4
2.50%
2.0%
0.50%
–
5.00%
4.45%
9.45%
District 1/EDD-II
A5
2.50%
2.0%
0.50%
–
5.00%
4.45%
9.45%
District 1/EDD-III
A6
2.50%
2.0%
0.50%
–
5.00%
4.45%
9.45%
District 1/EDD-IV
A7
2.50%
2.0%
0.50%
–
5.00%
4.45%
9.45%
Natchitoches
B
2.50%
–
0.50%
2.50%
5.50%
4.45%
9.95%
Natchitoches Downtown – EDD A
BA
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Natchitoches I-49 – EDD C
BC
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Natchitoches – EDD D
BD
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Natchitoches River South Commons – EDD E
BE
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Natchitoches Mill Street – EDD F
BF
2.50%
–
0.50%
4.50%
7.50%
4.45%
11.95%
Clarence
C
2.50%
1.0%
0.50%
1.00%
5.00%
4.45%
9.45%
Natchez
D
2.50%
1.0%
0.50%
1.00%
5.00%
4.45%
9.45%
Campti
E
2.00%
1.0%
0.50%
2.00%
5.50%
4.45%
9.95%
Robeline
F
2.50%
1.0%
0.50%
1.00%
5.00%
4.45%
9.45%
Goldonna
G
2.50%
1.0%
0.50%
1.00%
5.00%
4.45%
9.45%
Effective 10/1/2023: **The following rate table is changed due to the addition of EDD F for the City of Natchitoches 2% Sales Tax, effective October 1, 2023.**
Jurisdiction Name
Col
School Board
Parish of Natchitoches
Law Enforc.
City Town
Comb. Local Rate
State Rate
Total Rate
Parish of Natchitoches
A
2.50%
1.0%
0.50%
–
4.00%
4.45%
8.45%
District 1/Natchitoches
A2
2.50%
1.0%
0.50%
2.50%
6.50%
4.45%
10.95%
District 1/Natchitoches I-49 ‘EDDC’
A3
2.50%
1.0%
0.50%
3.50%
7.50%
4.45%
11.95%
Natchitoches
B
2.50%
–
0.50%
2.50%
5.50%
4.45%
9.95%
Natchitoches Downtown – EDD A
BA
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Natchitoches I-49 – EDD C
BC
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Natchitoches – EDD D
BD
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Natchitoches River South Commons – EDD E
BE
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Natchitoches Mill Street – EDD F
BF
2.50%
–
0.50%
4.50%
7.50%
4.45%
11.95%
Clarence
C
2.50%
1.0%
0.50%
1.00%
5.00%
4.45%
9.45%
Natchez
D
2.50%
1.0%
0.50%
1.00%
5.00%
4.45%
9.45%
Campti
E
2.00%
1.0%
0.50%
2.00%
5.50%
4.45%
9.95%
Robeline
F
2.50%
1.0%
0.50%
1.00%
5.00%
4.45%
9.45%
Goldonna
G
2.50%
1.0%
0.50%
1.00%
5.00%
4.45%
9.45%
Effective 4/1/2023: **The rate table below includes Columns A2 and A3, effective April 1, 2023.**
Jurisdiction Name
Col
School Board
Parish of Natchitoches
Law Enforc.
City Town
Comb. Local Rate
State Rate
Total Rate
Parish of Natchitoches
A
2.50%
1.0%
0.50%
–
4.00%
4.45%
8.45%
District 1/Natchitoches
A2
2.50%
1.0%
0.50%
2.50%
6.50%
4.45%
10.95%
District 1/Natchitoches I-49
A3
2.50%
1.0%
0.50%
3.50%
7.50%
4.45%
11.95%
Natchitoches
B
2.50%
–
0.50%
2.50%
5.50%
4.45%
9.95%
Natchitoches – EDD A
BA
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Natchitoches – EDD C
BC
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Natchitoches – EDD D
BD
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Natchitoches – EDD E
BE
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Clarence
C
2.50%
1.0%
0.50%
1.00%
5.00%
4.45%
9.45%
Natchez
D
2.50%
1.0%
0.50%
1.00%
5.00%
4.45%
9.45%
Campti
E
2.00%
1.0%
0.50%
2.00%
5.50%
4.45%
9.95%
Robeline
F
2.50%
1.0%
0.50%
1.00%
5.00%
4.45%
9.45%
Goldonna
G
2.50%
1.0%
0.50%
1.00%
5.00%
4.45%
9.45%
Effective 1/1/2023: **The rate table below includes the increase of Sales & Use tax of 1% in Natchitoches Economic Development District E effective January 1, 2023.**
Jurisdiction Name
Col
School Board
Police Jury
Law Enforc.
City Town
Comb. Local Rate
State Rate
Total Rate
Sales Tax District 1
A
2.50%
1.0%
0.50%
–
4.00%
4.45%
8.45%
Natchitoches
B
2.50%
–
0.50%
2.50%
5.50%
4.45%
9.95%
Natchitoches – EDD A
BA
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Natchitoches – EDD C
BC
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Natchitoches – EDD D
BD
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Natchitoches – EDD E
BE
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Clarence
C
2.50%
1.0%
0.50%
1.00%
5.00%
4.45%
9.45%
Natchez
D
2.50%
1.0%
0.50%
1.00%
5.00%
4.45%
9.45%
Campti
E
2.00%
1.0%
0.50%
2.00%
5.50%
4.45%
9.95%
Robeline
F
2.50%
1.0%
0.50%
1.00%
5.00%
4.45%
9.45%
Goldonna
G
2.50%
1.0%
0.50%
1.00%
5.00%
4.45%
9.45%
Effective 7/1/2021: **The Village of Goldonna will levy a Sales Tax of 1% in Column G.**
Jurisdiction Name
Col
School Board
Police Jury
Law Enforc.
City Town
Comb. Local Rate
State Rate
Total Rate
Sales Tax District 1
A
2.50%
1.0%
0.50%
–
4.00%
4.45%
8.45%
Natchitoches
B
2.50%
–
0.50%
2.50%
5.50%
4.45%
9.95%
Natchitoches – EDD A
BA
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Natchitoches – EDD C
BC
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Natchitoches – EDD D
BD
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Clarence
C
2.50%
1.0%
0.50%
1.00%
5.00%
4.45%
9.45%
Natchez
D
2.50%
1.0%
0.50%
1.00%
5.00%
4.45%
9.45%
Campti
E
2.00%
1.0%
0.50%
2.00%
5.50%
4.45%
9.95%
Robeline
F
2.50%
1.0%
0.50%
1.00%
5.00%
4.45%
9.45%
Goldonna
G
2.50%
1.0%
0.50%
1.00%
5.00%
4.45%
9.45%
Effective 1/1/2021: **The following rate table is changed due to the Parish of Natchitoches 1% Sales Tax expiring December 31, 2020.**
Jurisdiction Name
Col
School Board
Police Jury
Law Enforc.
City Town
Comb. Local Rate
State Rate
Total Rate
Sales Tax District 1
A
2.50%
0.00%
0.50%
–
3.00%
4.45%
7.45%
Natchitoches
B
2.50%
–
0.50%
2.50%
5.50%
4.45%
9.95%
Natchitoches – EDD A
BA
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Natchitoches – EDD C
BC
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Natchitoches – EDD D
BD
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Clarence
C
2.50%
0.00%
0.50%
1.00%
4.00%
4.45%
8.45%
Natchez
D
2.50%
0.00%
0.50%
1.00%
4.00%
4.45%
8.45%
Campti
E
2.00%
0.00%
0.50%
2.00%
4.50%
4.45%
8.95%
Robeline
F
2.50%
0.00%
0.50%
1.00%
4.00%
4.45%
8.45%
Effective 1/1/2020: ** Effective 1/1/2020: Addition of EDD-A and EDD-C **
Jurisdiction Name
Col
School Board
Police Jury
Law Enforc.
City Town
Comb. Local Rate
State Rate
Total Rate
Sales Tax District 1
A
2.50%
1.00%
0.50%
–
4.00%
4.45%
8.45%
Natchitoches
B
2.50%
–
0.50%
2.50%
5.50%
4.45%
9.95%
Natchitoches – EDD A
BA
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Natchitoches – EDD C
BC
2.50%
–
0.50%
3.50%
6.50%
4.45%
10.95%
Clarence
C
2.50%
1.00%
0.50%
1.00%
5.00%
4.45%
9.45%
Natchez
D
2.50%
1.00%
0.50%
1.00%
5.00%
4.45%
9.45%
Campti
E
2.00%
1.00%
0.50%
2.00%
5.50%
4.45%
9.95%
Robeline
F
2.50%
1.00%
0.50%
1.00%
5.00%
4.45%
9.45%
Office Hours & Holidays
Normal Business Hours: Monday through Friday, 7:30 am to 4:30 pm
Holidays: New Year’s Eve, New Year’s Day, Martin Luther King Day, President’s Day, Good Friday (Easter), Memorial Day, Independence Day, Labor Day, Veteran’s Day, Thanksgiving, Day after Thanksgiving, Christmas Eve, Christmas Day
Notices
Sales and Use Tax Rate Increase (District 1/EDD I)
Sales and Use Tax Rate Increase (District 1/EDD II)
Sales and Use Tax Rate Increase (District 1/EDD III)
Sales and Use Tax Rate Increase (District 1/EDD IV)
Sales and Use Tax Rate Increase (EDD F) – Effective October 1, 2023
Sales and Use Tax Rate Increase – Effective January 1, 2023
Sales and Use Tax Rate Increase – Effective July 1, 2017