| FAQ's: |
| Occupational
License Tax |
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| Sales/Use
Tax |
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| Property
Tax |
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| Occupational
License Tax |
| Q:
What is an occupational license tax? |
| A:
An occupational license tax
is a tax on the gross receipts of each person or entity operating
a physical business location within Jefferson Parish. If your business
is located within the city limits of Gretna, Grand Isle, Harahan,
Kenner, or Westwego you should pay your occupational license tax directly
to that municipality.
RETURN |
| Q:
What is required to obtain an occupational license? |
- If
a corporation, corporation must be in good standing with the LA
Secretary of State.
- A
zoning clearance issued by the Jefferson Parish Department of
Inspection and Code Enforcement.
- If
the name of the business does not include your full legal name
or the name of your corporation, a receipt indicating that the
trade name of the business has been recorded with the Jefferson
Parish Clerk of Court. The Clerk of Court requires a notarized
affidavit and imposes a fee of $20.00 to record a trade name.
- If
business activity includes the sale of food or beverages, the
original Plans Review receipt issued by the Jefferson Parish Health
Unit.
- The
minimum occupational license tax due is $50.00 and is reduced
to $25.00 for anyone beginning business after June 30th. Remittance
should be made payable to Harry Lee, Sheriff and Tax Collector.
RETURN
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| Q:
How
often is the occupational license tax paid and when does it expire? |
| A:
The
occupational license tax is renewed annually. All occupational licenses
expire December 31st and are to be renewed by March 1st of the new
year. RETURN |
| Q:
Where
can an application for the occupational license tax be obtained? |
- Eastbank:
3300 Metairie Road, 1st Floor, Metairie, LA
- Westbank:
200 Derbigny Street, 1st Floor, Gretna, LA
- Online!
RETURN
|
| Q:
How do I make changes (location, mailing address, trade name, etc.)
to my account? |
A:
All
changes require the submission of an updated application. In addition
to an updated application, the following changes to accounts located
within the unincorporated area of Jefferson Parish must be accompanied
by:
- Location:
A zoning clearance issued by the Regulatory Department and, if
food items are sold, a clearance issued by the Jeff Parish Health
Department.
- Trade
Name: The new trade name must be recorded with the Clerk of Court
- Ownership:
The occupational license tax is not transferable. The new owner(s)
must apply as a new business. RETURN
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| Sales/Use
Tax |
| Q:
What
is the rate of Jefferson Parish sales/use tax? |
A:
(The
State of Louisiana imposes a 4.0% sales tax).
- 4.75%
on the sale of general merchandise and certain services
- 3.50%
on the sale of food items purchased at grocery stores for preparation
and consumption in the home.
- 3.50%
on the sale of drugs and medical devices prescribed by a physician
- 3.75%
on the furnishing of sleeping rooms, cottages, or cabins (also
see Occupancy Tax)
- 2.0%
(in addition to the 4.75% sales tax listed above) on the sale
of general merchandise and certain services originating within
the New Orleans Airport Sales Tax District. RETURN
|
| Q:
Are there any exemptions from the sales tax? |
A:
Jefferson
Parish and the State of Louisiana exempts or excludes certain transactions
from sales/use tax. Major exemptions include:
-
sales of gasoline, steam, water (not including mineral water or
carbonated water or any water put in bottles), electric power,
newspapers, fertilizers, and natural gas.
- purchases
by state and local governments.
- purchases
of motor vehicles for lease or rental.
- purchases
made with WIC Vouchers or Food Stamps.
- isolated
or occasional sales of tangible personal property by a person
not engaged in such business. Such isolated or occasional sales
shall not apply to the sale of vehicles. RETURN
|
| Q:
When are sales/use tax returns due? |
| A:
Sales/use tax returns are due by the 20th of the month following the
month in which the sales/use occurred. RETURN |
| Q:
What is the mailing address to submit sales/use tax returns? |
A:
Sales/use tax returns and remittances should be mailed to:
P.O. Box 248, Gretna, LA 70054-0248 RETURN |
| Q:
Where can I file and pay Jefferson Parish sales/use taxes? |
- 3300
Metairie Road, 1st Floor, Metairie, LA
- 200
Derbigny Street, Suite 1200, Gretna, LA
- Pay
Online
RETURN
|
| Q:
How do I request a refund of taxes paid? |
| A:
Prepare an amended return for the applicable period(s). Provide an
explanation for the refund request. Documentation supporting the refund
claim must be made available for examination upon request. RETURN |
| Q:
What
do I do if I am unable to pay the tax due by the due date? |
| A:
File your return by the due date. Partial payments at the time of
filing will reduce the amount of penalty and interest charges. You
will be billed for the balance of any tax, penalty or interest amount
due. RETURN |
| Q:
How
do I arrange to pay an outstanding sales/use tax liability? |
| A:
Any
businesses seeking arrangements to satisfy outstanding sales/use tax
delinquencies or liabilities should contact the Bureau of Revenue
and Taxation at (504) 376-2549 for assistance. RETURN |
| Q:
What
is use tax? |
| A:
Use tax applies to the purchase, lease
or rental of tangible personal property used or consumed in a business
on which a like equal local sales tax was not collected by the vendor.
Any person who purchases, imports, or receives property and services
subject to tax or who is the lessee or rentee of tangible personal
property, on which vendors did not collect the proper sales taxes,
is liable for the payment of taxes directly to the Bureau of Revenue
and Taxation. RETURN |
| Q:
How
do I make changes (location, mailing address, trade name, etc.) to
my account? |
| A:
All
changes require the submission of an updated application. In addition
to an updated application, the following changes to accounts located
within the unincorporated area of Jefferson Parish must be accompanied
by: |
| Location:
A zoning clearance issued by the Inspection and Code Enforcement and,
if food items are sold, a clearance issued by the Jeff Parish Health
Department. |
| Trade
Name: The new trade name must be recorded with the Clerk of Court |
| Ownership:
The new owner(s) must apply as a new business RETURN |
| |
| Property
Tax |
| Q:
How do I file for a Homestead Exemption? |
| A:
Please contact the Assessor’s
Office (504) 362-4100 to file for a homestead exemption. RETURN |
| Q:
My assessment seems high, whom do I call? |
| A:
Please contact the Assessor’s
Office (504) 362-4100. The Assessor must submit any change in an assessment
to the Louisiana Tax Commission for approval. RETURN |
| Q:
How do I change my mailing address? |
| A:
You must submit your change of address,
in writing, to the address below: |
Jefferson
Parish Assessor's Office
New Gretna Courthouse
200 Derbigny Street
Suite 1100
Gretna, LA 70053 RETURN |
| Q:
When do property tax bills go out and when do they
become delinquent? |
| A:
The bills are usually mailed in late
November of each year. They become due on December 1st and delinquent
if not paid by December 31st. RETURN |
| Q:
Do you accept the postmark on the envelope as evidence
of the date filed? |
| A:
Yes, however it is the responsibility
of the taxpayer to insure that the U.S. Post Office has received the
mail in sufficient time to postmark your mail. RETURN |
| Q:
Do you take partial payments? |
| A:
Yes, however you will incur interest and any other costs that become
due (i.e. certified mail, advertisements and or mortgage certificate
fees). The bill must be paid in full prior to the tax sale held in
June of each year. RETURN |
| Q:
What is the interest rate on delinquent property taxes? |
| A:
The interest rate is 1% per month from
January 1st until paid. RETURN |
| Q:
Does the Sheriff’s Office sell any property for
back taxes? |
| A:
NO,
the Sheriff’s Office does not sell property for non-payment
of property taxes.. However, the Sheriff does conduct tax sales, which
after several years, could result in the transfer of ownership. RETURN |
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