Printer Friendly Version: Sales and Use Tax

Sales and Use Tax

Our Mission

The Terrebonne Parish Sales & Use Tax Department's mission is to serve the public in an efficient, effective, and confidential manner.

Our goal is to collect all taxes due and safeguard all receipts until disbursed to the entities in a timely manner. We serve as a single collector of local sales & use taxes for the following entities:

  • Terrebonne Parish Consolidated Government
  • Terrebonne Parish School Board
  • Terrebonne Parish Sheriff
  • Terrebonne Levee & Conservation District

The Department also administers and collects occupational licenses for businesses located within the parish, as well as the hotel/motel occupancy tax, and charitable gaming permits.

Our department is staffed with eight (8) employees whose number one priority is to earn and maintain the trust of all citizens and operate the department with the highest moral and ethical standards.

Important Notices

Other Important Information

Business Licenses

Each person pursing any trade, profession, occupation, vocation, calling or business in Terrebonne Parish is subject to the occupation license tax and must register with the Terrebonne Parish Sales Tax Department. This tax is due and payable on the date of commencement and renewed annually.

The application fee is $50.00 (January - June) or $25.00(July - December). The license will expire on December 31st of the year it is issued and must be renewed every year. If renewed after February 28th, penalty and interest will be added to the license fee.

Sales /Use Taxes: The tax rate is 5.5% (since 4/1/2015)

Terrebonne Parish has a consolidated levy for local sales/use tax. All local levies of sales/use taxes are in addition to the sales/use tax imposed by the State of Louisiana. Sales/use taxes must be remitted by businesses on or before the 20th day following the close of each reporting period. Transactions subject to sales/use tax include:

  • The retail sale of tangible personal property; the use, consumption, distribution or storage for use or consumption of any tangible personal property
  • The lease or rental of any item or article of tangible personal property
  • The furnishing of rooms by hotels, motels and tourist camps, and
  • The sale of certain services, including, but not limited to, sales of admission to places of amusement, athletic, and recreational events or the privilege of access to amusement, entertainment, athletic or recreational facilities, the furnishing of printing or overprinting, storage or parking privileges, cold storage space, laundry cleaning, pressing and dyeing services, and repairs to tangible personal property.

A person who purchases, imports, or receives property and services subject to tax or who is the lessee or renter 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.

Hotel Occupancy Tax: The tax rate is 5% (since 1/1/2014)

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 Terrebonne. A separate tax return is used to report these sales.