Sales & Use Tax Guidelines

The City-Parish Finance Director has been designated as the central collector for sales and use tax in East Baton Rouge Parish.  All taxes are collected pursuant to the requirements of the Sales and Use Tax Ordinances of the local taxing jurisdictions in East Baton Rouge Parish as well as the Uniform Local Sales Tax Code (UTC) (Title 47 of the Louisiana Revised Statutes 47:337.1 - 47:337.101).  This section of the Louisiana Revised Statutes was enacted in 2003 in an effort to define and limit the scope of all state and local sales and use taxes, including all of the definitions and limitations in the statutes generally applicable to such taxes.

At the present time, the taxing authorities within East Baton Rouge Parish and their respective tax rates are presented in the following table:

Taxing Authority
Tax Rate
Parish of East Baton Rouge
(exclusive of the Cities of Baton Rouge, Baker, Zachary, and Central)
2%
Parish of East Baton Rouge
(inclusive of the Cities of Baton Rouge, Baker, Zachary, and Central),


  for sewers and sewage disposal works
1/2%
  for street improvements
1/2%
City of Baton Rouge
2%
City of Baker
2-1/2%
City of Baker School District
2%
City of Central
2%
Central Community School District
2-1/2%
City of Zachary
2%
Zachary Community School District
1%
Educational Facilities Improvement District
1%
East Baton Rouge Parish School Board
1%
Educational Facilities Improvement District
1%

Please contact the City-Parish Finance Department Revenue Division at 225-389-3084 with any sales and use tax questions or send an email to the Finance Department.

Mailing Address

For all sales and use tax matters, including mailing of returns and remittances:

City of Baton Rouge
Department of Finance
Revenue Division
P. O. Box 2590
Baton Rouge, LA 70821