Jefferson Parish

LATA Member

Parish-Wide Sales/Use Tax Rates Parish Council School Board Law Enforcement District Combined Local Rate
General Sales 2.50% 2.00% 0.25% 4.75%
Food/Prescription Drugs (1) 1.50% 2.00% N/A 3.50%
Hotel/Motel Room Rentals 1.50% 2.00% 0.25% 3.75%

Occupancy Taxes Parish Council
Occupancy Tax – Eastbank (2) 3.00%
Occupancy Tax – Westbank (3) 2.00%

Specialty Taxes City of Kenner
Airport Distrct (4) 2.00%

(1) Food for home consumption; prescription drugs as defined by LA R.S. 47:305(D)(4)

(2) Eastbank of the Mississippi River - In addition to the sales tax levied on the furnishing of rooms by hotels, motels, and tourist camps, an occupancy tax is imposed on the paid occupancy of hotel/motel rooms located in the Parish of Jefferson. A separate tax return is used to report these sales.

(3) Westbank of the Mississippi River - In addition to the sales tax levied on the furnishing of rooms by hotels, motels, and tourist camps, an occupancy tax is imposed on the paid occupancy of hotel/motel rooms located in the Parish of Jefferson. A separate tax return is used to report these sales.

General Information
Welcome to the Jefferson Parish Sheriff's Office Bureau of Revenue & Taxation

In addition to the Sheriff’s duties as the chief law enforcement officer for the Parish of Jefferson, the Sheriff also serves as Ex-Officio Tax Collector for Jefferson Parish by authority of the Louisiana Constitution, Louisiana Revised Statutes, and Jefferson Parish Code of Ordinances. The Bureau of Revenue and Taxation performs the duties and responsibilities as ex-officio tax collector, which includes the collection and distribution of the sales/use taxes, occupational license taxes, ad valorem (property) taxes imposed by the Parish of Jefferson, Jefferson Parish School Board, and Jefferson Parish Law Enforcement District. In addition, the Sheriff is responsible for the collection and distribution of fees and fines stemming from various traffic and misdemeanor offenses as ordered by the Parish Courts and Twenty-Fourth Judicial Court.

Local sales, license, and property taxes provide the major source of funding for the multitude of services we depend upon. These include such vital services as police and fire protection, education, sewerage and drainage projects, and road construction. In addition, local tax dollars provide funds for economic development, recreational facilities, and a number of community projects.

The Bureau of Revenue and Taxation currently is responsible for collecting and distributing in excess of $700 million annually in taxes, licenses, fees and fines. Payments may be made in person, by mail, or on-line. Our normal process includes collection, data entry, editing, and balancing processes culminating in the distribution of all funds to the proper governmental agencies by the 10th of the month following the month of collection.

The administrative office of the Bureau is located in the Jefferson Parish Sheriff’s Office Administration Building, 1233 Westbank Expressway, in Harvey and is open to the public from 8:00 am to 4:30 pm, Monday through Friday. The main telephone number is (504) 363-5710.
Contact Information
MAILING ADDRESS
Bureau of Revenue & Taxation
P.O. Box 248
Gretna, LA 70054

OFFICE LOCATIONS

   Gretna Location
   Jefferson Parish Government Building
   200 Derbigny Street
   Suite 1200
   Gretna, LA 70053
   Telephone: 504.363.5637
   Facsimile: 504.363.5644

   Harvey Location
   JPSO Administrative Building
   1233 Westbank Expressway
   Rm. 423
   Harvey, LA 70058
   Telephone: 504.376.2459
   Facsimile: 504.376.2469

Email: General Inquiries

Gregory A. Ruppert, Director
Bureau of Revenue and Taxation
ruppert_ga@jpso.com

Jeanine Theriot, MA, CTE
Audit Manager
theroit_jp@jpso.com
Office Hours & Holidays
Normal Business Hours: Monday through Friday, 8:00 am to 4:30 pm

Holidays Schedule for 2015
New Year's Day, Martin Luther King Day, Mardi Gras (Feb. 17th), Good Friday (Easter), Memorial Day, Independence Day, Labor Day, All Saints Day (observed Nov. 2nd), Veterans Day (observed Nov.11th), Thanksgiving, Day after Thanksgiving, Christmas Eve, Christmas Day, New Year’s Eve
Notices
Links to Rates and e-Services
Forms
INFORMATIONAL BROCHURES
Introduction to Local Taxes
Notice of Routine Examination
APPLICATIONS
Sales / Use / Occupational License General Application
Manufacturer’s Certificate Instructions
Sales From Temporary Stands or Vehicles
Special Event Application
ALCOHOLIC BEVERAGE PERMIT APPLICATION
Retail Alcoholic Beverage Permit Application Instructions
Schedule “A”
SALES / USE TAX FORMS
Food / Prescription Drugs Instructions
General Sales / Use Instructions
Hotel / Motel Instructions
SPECIALTY TAX RETURNS
Airport Instructions
Occupancy Tax Eastbank Instructions
Occupancy Tax Westbank Instructions
OTHER FORMS
Affidavit to Record Trade Name
Business Closing
Power of Attorney
Request for Refund
Request for Waiver of Penalties
Voluntary Disclosure Agreement
Parish Sales & Use Tax Ordinances
Parish Exemptions, Exclusions, and Special Provisions
Jefferson Parish Sales / Use Tax Exemptions and Exclusions
Jefferson Parish Occupational License Tax Exemptions and Special Provisions
Audit Information
The Jefferson Parish Audit Section focuses on ensuring taxpayer compliance with local tax ordinances and the discovery of unreported or underreported tax revenues. Audits are assigned at random, upon review of taxpayer returns, and upon information received from other taxing jurisdictions (local, state, and federal). The Audit Section is located in Jefferson Parish Sheriff’s Office Administrative Building, 1233 Westbank Expressway, in Harvey and is open to the public from 8:30 am to 4:30 pm, Monday through Friday. Due to the nature of its activity, taxpayers are advised to schedule an appointment to discuss accounts currently under audit.
Frequently Asked Questions
Tax Bureau - Frequently Asked Questions