IMPORTANT NOTICE
SALES & USE TAX CHANGES FOR THE
INCORPORATED TOWNS OF GRAMERCY & LUTCHER
EFFECTIVE SUNDAY, JULY 1, 2018
TO ALL DEALERS ENGAGED IN BUSINESS IN ST. JAMES
PARISH:
IN
AN ELECTION HELD MARCH 24, 2018 AND BY ORDINANCES ADOPTED, THE INCORPORATED
TOWN OF GRAMERCY WILL LEVY AN ADDITIONAL ONE-HALF PERCENT (.5%) SALES & USE
TAX (ORD. 705-18) AND THE TOWN OF LUTCHER WILL LEVY AN ADDITIONAL ONE PERCENT
(1%) SALES & USE TAX (ORD. 18-02).
Effective July 1, 2018, the Sales & Use Tax Rate on the St. James
Parish School Board Sales & Use Tax Return will change to four
percent (4%) in Column B for the Incorporated Town of Gramercy and four
and one-half percent (4.5%) in Column C for the Incorporated Town of
Lutcher.
The St. James Parish School Board Sales & Use Tax
Department is the central collecting and administering agency for the above
taxing bodies as well as the School Board and Parish Council. The consolidated report form used in
remitting the St. James Parish sales and use taxes has three (3) columns:
|
Area
|
Tax Report
Columns
|
St. James Parish
Sales & Use Tax Rate
Effective 7/1/2018
|
Vendor Comp.
Rate (Line 19)
|
|
St James Parish School. Bd. & Council
(Unincorporated St. James Parish)
|
A
|
3.50%
|
1.50%
|
|
St James Parish School. Bd. & Council
within corporate limits of the Town of Gramercy
|
B
|
4.00%
|
1.50%
|
|
St James Parish School. Bd. & Council
within corporate limits of the Town of Lutcher
|
C
|
4.50%
|
1.50%
|
Please be advised that THE INCORPORATED TOWN OF GRAMERCY DOES NOT INCLUDE the
manufacturing industrial plants of Noranda Alumina (Gramercy Holdings I, LLC),
Rain CII Carbon, LLC, Louisiana Sugar Refining, LLC (LSR) or Imperial Savannah,
LP (Louis Dreyfus Commodities). Any purchases by or sales and deliveries to
these manufacturers are to be reported in Column A (Unincorporated St. James
Parish) at the three and one-half percent (3.5%) tax rate.
The St. James Parish School Board Sales & Use Tax
Department is also the central collecting and administering agency for the River
Parishes Tourist Commission Hotel Motel Occupancy Tax in St. James Parish. The
consolidated report form used in remitting the St. James Parish sales, use and
occupancy taxes includes the three (3) columns A, B, & C above and column
H:
|
Area
|
Tax Report
Columns
|
St. James Parish
Occupancy Tax Rate
Effective 1/1/2021
|
|
River Parishes Tourist Commission
(Hotel Motel Occupancy Tax Only)
|
H
|
4.00%
|
Any questions concerning the tax rates and / or additional tax levies should
be directed to the St. James Parish School Board Sales & Use Tax Department
at
(225) 258-4500, extension 4551 or by email to salestax@sjpsb.org.