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 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% |
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.
