Sales Tax
Sales & Use Tax
The St. James Parish School Board and Parish Council sales and use tax is applicable parish wide. As the result of a special election, The St. James Parish Council is authorized to allocate to the towns of Gramercy and Lutcher that portion representing the proceeds from the levy and collection of the 1% Parish Council sales and use tax within the corporate limits of the respective Towns of Gramercy and Lutcher.
Hotel / Motel Occupancy Tax
The River Parishes Tourist Commission levies a "hotel/motel” occupancy tax in the amount of 2% and is collected by hotels, motels, bed and breakfast establishments, country inns and campgrounds located in St. James Parish from overnight guests. The occupancy tax is separate and apart from the 3.5% sales tax imposed by the St. Parish School Board and St. James Parish Council on the lease or rental of sleeping rooms or campgrounds.
The St. James Parish School Board through its Sales and Use Tax Department is the central collecting and administering agency for the taxing bodies.
Tax Rates
| Taxing Jurisdictions / Bodies | Local Tax Rate | Total Rate (Including State) |
|---|---|---|
| River Parish Tourist Commission Occupancy Tax (hotels, motels, bed and breakfasts, campgrounds) |
2.0% | N/A |
| Town of Gramercy Corporate Limits (Parish School Board and Council) |
4.0% | 8.45% |
| Town of Lutcher Corporate Limits (Parish School Board and Council) |
4.5% | 8.95% |
| Unincorporated Areas (Parish School Board and Council) |
3.5% | 7.95% |
Additional Information
For more information, contact the St. James Parish School Board Sales and Use Tax Department.