Revenue & Taxation

Responsibilities

The West Baton Rouge Parish Department of Revenue and Taxation serves as the sales tax collection agency for all political subdivisions which levy a sales and use tax in the parish, including the Parish Council, Parish School Board, and several Special Districts created by law to perform specific public functions, such as fire protection and correctional facilities, construction and operations.

Sales Tax

West Baton Rouge has a unique system of distribution of its general, non-dedicated sales tax revenue. All the municipalities and the parish government share those revenues on a population ratio, adjusted for census totals every ten years and annual change estimates. Also all sales tax levies are parish wide, meaning the seller does not have to distinguish where delivery takes place, which eases accounting and reporting responsibilities. 

This system also allows all governing authorities to maximize revenues from the parish’s substantial tax base; generated by the petro-chemical industry located here.The current sales tax rate for West Baton Rouge is 5%.

Additional Sales Tax Information

The Department is a member of the Louisiana Association of Tax Administrators and additional sales tax information can be accessed from its website. Dealers may now register with sales tax online for electronic filing and remittance of parish sales taxes.

Occupational Licenses

The Department also administers and collects Occupational Licenses for businesses located in the unincorporated area of the parish, as well as the Hotel-Motel Occupancy tax (4%) . The office is staffed by a:

  • Administrative Assistant
  • Clerical Specialist
  • Director
  • Revenue Agent
  • Revenue Officer

Helpful Resources