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Harahan FAQs

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1. Should my business collect Harahan sales tax?

If your business is located within the municipal boundaries of the City of Harahan, you are required to collect Harahan sales tax on sales of goods and merchandise made from your location, including the sale of services provided within the municipal boundaries of the City of Harahan, in addition to other local sales taxes.   

If your business is not located within the municipal boundaries of the City of Harahan, you need not collect Harahan sales tax on sales of goods and merchandise made from your location.  However, if you deliver goods and merchandise to locations within the municipal boundaries of the City of Harahan, you would be required to collect the Harahan sales tax in addition to other local sales taxes.  

You must report the sales within the municipal boundaries of the City of Harahan separately from sales and services made outside the municipal boundaries of the City of Harahan.

2. I am a contractor. Does the Harahan sales tax affect my business?

As a contractor, you would be required to accrue and remit Harahan sales tax on items ordered specifically for use or consumption within the municipal boundaries of the City of Harahan if such tax is not charged at the time of purchase.    Construction contracts executed prior to and within ninety (90) days of the effective date of this levy, July 1, 2022, would not be subject to the Harahan sales tax.  Please see LA R.S. 47:305.11 for additional information.

3. Will sales tax forms be made available to report the Harahan sales tax?

Revised sales tax forms, paper and electronic, will be available for reporting July 2022 sales activity, due August 20, 2022, that will include a column for reporting any sales of goods and merchandise into, and sales of services provided within, the municipal boundaries of the City of Harahan separate from all other local sales taxes.

4. Will I be able to use zip code 70123 to accurately determine when to charge Harahan sales tax?

You cannot rely solely on the zip code to determine when to charge Harahan sales tax.   The 70123 zip code is shared by the Elmwood and River Ridge communities as well as the City of Harahan. The U.S. Post Office actually assigns the 701 zip prefix as New Orleans although the 70123 zip code is completely within Jefferson Parish.  Many in the Elmwood area refer to their location as Harahan even though their location is not within the municipality of Harahan.  The Harahan sales tax is applicable only on sales of goods and merchandise originating in, including the sale of services provided within, the municipal boundaries of the City of Harahan and is in addition to other local sales taxes.  

To assist taxpayers and dealers, the Louisiana Uniform Local Sales Tax Board has developed a Sales Tax Lookup Tool.  The Lookup Tool is designed to provide domicile information including applicable state and local sales tax rates, optional exemptions, etc. for a particular municipal address or coordinates by Geocode and can be accessed by a single address lookup, bulk lookup or API link.  Please visit www.lulstb.com for access to the Sales Tax Lookup Tool and additional information.  

5. Is there a map of the boundaries of the City of Harahan?

We do not have a map of the municipal boundaries of the City of Harahan.   To assist taxpayers and dealers, the Louisiana Uniform Local Sales Tax Board has developed a Sales Tax Lookup Tool.  The Lookup Tool is designed to provide domicile information including applicable state and local sales tax rates, optional exemptions, etc. for a particular municipal address or coordinates by Geocode and can be accessed by a single address lookup, bulk lookup or API link.   Please visit www.lulstb.com for access to the Sales Tax Lookup Tool and additional information.  

6. Does the Harahan sales tax apply to the furnishing of rooms by hotels, motels, and tourist camps?

The Harahan sales tax does apply to the sale of certain services including the furnishing of sleeping rooms, cottages or cabins by hotels as stated in LA R.S. 47:301(14)(a).  LA R.S 47:301(6)(a) defines "hotel" as any establishment or person engaged in the business of furnishing sleeping rooms, cottages, or cabins to transient guests, where such establishment consists of sleeping rooms, cottages, or cabins at any of the following:

1. A single business location.
2. A residential location, including but not limited to a house, apartment, condominium, camp, cabin, or other building structure used as a residence.
3. For purposes of this Chapter, hotel shall not mean or include any establishment or person leasing apartments or single family dwelling on a month-to-month basis.

7. Does the Harahan sales tax apply to food for home consumption and prescription drugs?

Harahan sales tax does apply to food for home consumption and prescription drugs as defined LA R.S. 47:305(D)(4).

8. Are there any optional exemptions or exclusions from the Harahan sales tax?

The City of Harahan did not adopt any optional exemptions or exclusions.  

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Neighborhood Watch

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1. What Is Neighborhood Watch?

Neighborhood Watch is a crime prevention program that:

• Teaches citizens techniques to reduce the risk of being victimized at home and in public
• Trains citizens on the importance of recognizing suspicious activities and how to report them
• Teaches participants how to make their homes more secure and properly ID their property
• Allows neighbors to get to know each other and their routines so that any out of place activity can be reported and investigated

2. What are the benefits of Neighborhood Watch?

Neighborhood Watch benefits include:

• It instills a greater sense of security and well-being, and reduces the fear of crime in your community.
• It brings Law Enforcement and the community together as a team.

3. How does a neighborhood set up a Neighborhood Watch?

Jefferson Parish Sheriff's Office requirements to set up Neighborhood Watch:

• 50% of your block, both sides of the street, corner-to-corner.
• A printed list of names, address and phone numbers (home and work) of everyone who wants to be in the group.
• Call the Crime Prevention Office at 504-376-2401 and let us know your list is ready. We don't want to send this through the mail.

Once you call us with the readied list we can schedule a date for the meeting, during which time we will discuss methods to protect yourself, your property and your neighborhood, and we will advise you of what is going on in your neighborhood, as far as crime is concerned. We will also distribute booklets and pamphlets which go into these methods in more detail.

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Occupational License Tax

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1. What is an occupational license tax?

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.

2. 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 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 and is reduced to $25 for anyone beginning business after June 30. Remittance should be made payable to Joseph P. Lopinto, III, Sheriff and Tax Collector.

3. How often is the occupational license tax paid and when does it expire?

The occupational license tax is renewed annually. All occupational licenses expire December 31 and are to be renewed by March 1 of the new year.

4. Are there any exemptions or special provisions pertaining to the occupational license tax?

Yes. Please consult the table of Jefferson Parish Occupational License Tax Exemptions and Special Provisions at the following link for specifics.

5. Where can an application for the occupational license tax be obtained?

Applications and Instructions may be obtained online at the following link.   

6. How do I make changes (location, mailing address, trade name, etc.) to my account?

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.

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Property Tax

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1. How do I file a Homestead Exemption?

Please contact the Assessor’s Office at 504-362-4100 to file for a homestead exemption.

2. My assessment seems high, whom do I call?

Please contact the Assessor’s Office at 504-362-4100. The assessor must submit any change in an assessment to the Louisiana Tax Commission for approval.

3. How do I change my mailing address?

You must submit your change of address, in writing, to the address below:
Jefferson Parish Assessor's Office
New Gretna Courthouse
200 Derbigny St.
Suite 1100
Gretna, LA 70053

4. When do property tax bills go out and when do they become delinquent?

The bills are usually mailed in late November of each year. They become due on December 1 and delinquent if not paid by December 31.

5. Do you accept the postmark on the enevelope as evidence of the date filed?

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.

6. Do you take partial payments?

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.

7. What is the interest rate on delinquent property taxes?

The interest rate is 1% per month from January 1 until paid.

8. Does the Sheriff's Office sell any property for back taxes?

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.

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Sales, Use & Occupancy Tax

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1. What is the rate of Jefferson Parish sales/use tax?

The following local sales tax rates apply in Jefferson Parish:

• 4.75% on the sale of general merchandise and certain services
• 3.50% on the sale of food items purchased for preparation and consumption in the home
• 3.50% on the sale of prescription drugs and medical devices prescribed by a physician
• 3.75% on the furnishing of sleeping rooms, cottages, or cabins
• 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.
• 2.0% on the sale of general merchandise and certain services in the North 1300 Block Veterans Boulevard Economic Development District located in the City of Kenner
• 0.8% on the sale of general merchandise, certain services, food and prescription drugs in the corporate limits of the City of Harahan 

  
  

2. What is the mailing address to submit sales/use tax returns?

Sales/use tax returns and remittances should be mailed to:
P.O. Box 248
Gretna, LA 70054-0248

3. Where can I file and pay in person Jefferson Parish sales/use tax returns?

You may file and remit in person at the Jefferson Parish Government Building located at:
200 Derbigny St.
Suite 1200
Gretna, LA 70053

4. Does Jefferson Parish allow online filing of local tax returns?

Yes, taxpayers may file and pay sales/use tax returns, occupational license tax renewals, and property taxes online. Online filing is a safe, secure, and easy way to file tax returns. There is no charge to file online.

5. If I do not have any sales or purchases for a certain month, must I file a sales tax return?

Yes, if your filing status is monthly. A return is required to be filed even though you have no sales within Jefferson Parish. Please enter the number “0” in the appropriate fields.

6. When are sales taxes due and which date is used to determine if a return is paid on time?

The due date for all registered filers is the 1st of the month following the close of the calendar month of the reporting period. A return is considered delinquent after the 20th of the month following the close of the reporting period. If the 20th falls on a weekend or holiday, the return can be filed on the next business day and would become delinquent the first day thereafter. The U.S. postmark is used to determine if a return is filed on time.

7. Do I have to collect Jefferson Parish sales tax on labor?

Under certain circumstances, labor charges are taxable. Labor to fabricate or repair moveable property is taxable. Labor to construct or repair immoveable or real property is not subject to Jefferson Parish sales tax.

8. Are non-profit organizations exempt from Jefferson Parish sales tax?

No. Non-profit organizations (including churches and religious organizations) are subject to local sales tax on their purchases.

9. Are businesses engaged in sales via the internet or catalog required to collect Jefferson Parish sales tax?

All vendors, both in-state and out-of-state, utilizing the internet or catalogs in their retail sales activity are required to collect Jefferson Parish sales tax if the business has NEXUS, whether directly or through an agent, representative, or affiliate, the sale is subject to Jefferson Parish sales tax. Nexus includes, but is not limited to any of the following activities:

• Registering to do business with the Louisiana Secretary of State
• Having an office or business establishment located in Louisiana
• Making deliveries in Louisiana other than by common carrier
• Making deliveries in Louisiana by common carrier when the merchandise is FOB destination
• Having salesmen physically enter Louisiana to conduct business or engage in business activities
• Performing taxable services in Louisiana
• Owning or leasing real property in Louisiana
• Having a store or other sales facility physically located in Louisiana
• Collecting sales taxes imposed by either the State of Louisiana or any Louisiana local taxing entity

10. Are the sales of services taxable?

Yes, the sales of certain services are subject to local sales/use tax. These services include, but are not limited to:

• The sale of admission to places of amusement, athletic, and recreational events or the furnishing, for dues, fees, or other consideration of the privilege of access to clubs or the privilege of having access to the use of amusement athletic, or recreational facilities
• The furnishing of sleeping rooms, cottages, or cabins by hotels
• The furnishing of storage or parking privileges by auto hotels or parking lots
• The furnishing of printing or overprinting, lithographic, multilith, blue printing, photostating, or other similar services of reproducing written or graphic matter
• The furnishing of laundry, cleaning, pressing, and dyeing services, including by way of extension and not of limitation, the cleaning and renovation of clothing, furs, furniture, carpets and rugs, and the furnishing of storage space for clothing, furs, and rugs
• The furnishing of cold storage space, except that space which is furnished pursuant to a bailment arrangement, and the furnishing of the service of preparing tangible personal property for cold storage where such service is incidental to the operation of storage facilities
• The furnishing of repairs to tangible personal property, including but not restricted to the repair and servicing of automobiles and other vehicles, electrical and mechanical appliances and equipment, watches, jewelry, refrigerators, radios, shoes, and office appliances and equipment

Please be advised that services are taxable if performed in Jefferson Parish and subsequently delivered outside the jurisdiction.

11. Are there any exemptions from Jefferson Parish sales tax?

Yes, Jefferson Parish and the State of Louisiana exempt or exclude 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

Please consult the table of Jefferson Parish Sales/Use Tax Exemptions and Exclusions at the following link for specifics. Jefferson Parish sales tax is charged to those who are determined to be end users of tangible personal property. Those persons claiming an exemption from Jefferson Parish sales tax must provide a valid exemption certificate to support their claim. If you doubt the validity of the exemption certificate presented by a customer, please call the Bureau of Revenue and Taxation at 504-363-5550.

12. Does Jefferson Parish follow the revenue rulings issued by the Louisiana Department of Revenue (state)?

Jefferson Parish does follow the state’s revenue rulings when they apply to local taxes.

13. Does Jefferson Parish accept the Louisiana Department of Revenue (state) resale certificate as evidence of an exempt transaction?

For intra-parish sales, a Jefferson Parish exemption certificate must be presented. If the retail dealer is domiciled in a parish other than Jefferson, the state exemption (R-1064) can be used. All exemption certificates must be presented at the time of the transaction and a copy should be kept on file. Jefferson Parish will not accept a state exemption certificate for transaction involving purchases by contractors.

14. To whom should technical tax questions be addressed?

Please submit questions to the Director of the Sales Tax Division at 504-363-5550 or via email. Although our policy is to respond as quickly as possible, please be aware that your particular question or circumstance may require a review of local ordinances, state statutes, or legal decisions to insure a correct response.

15. As a dealer registered to collect and remit Jefferson Parish sales tax, am I allowed a credit or refund on advance local taxes that I pay on purchases for resale?

No, there is no provision in parish ordinance for an advance sales tax credit. You should present a signed photocopy of the Sales Tax Registration and Exemption Certificate (issued to dealers at the time of registration) to the vendor when purchasing items for resale and/or further processing.

16. How do I request a refund or credit of Jefferson Parish sales/use tax paid?

Prepare an amended return for the applicable period(s). Complete a Claim for Refund of Taxes Paid form. Documentation supporting the refund claim must be included with the request.

17. What is use tax and how does it apply to my business?

Use tax applies to tangible personal property purchased for use, consumption, distribution, or storage in Jefferson Parish. Use tax is due only when sufficient Jefferson Parish sales tax has not been paid at the time of purchase.


The purpose of the use tax is to ensure that all articles of tangible personal property used in this Parish are uniformly taxed, regardless of where the items may have been purchased. Situations in which local sales tax is frequently not paid include:

• Purchases from out-of-parish vendors or out-of-state vendors
• Items purchased for resale taken from inventory for use by the business. Report purchases of this nature on line 14 of the Jefferson Parish sales tax return

18. What do I do if I owe taxes but am unable to pay by the due date?

It is always best to submit your tax return by the due date. Any amount paid at the time of filing will reduce the amount of penalty and interest charges. The Bureau of Revenue and Taxation will bill you for the remaining amount of tax, penalty, and/or interest due.

19. What do I do to arrange to pay an outstanding sales/use/license tax liability?

Any business that would like to enter into an installment agreement to clear outstanding tax liabilities should contact the Special Procedures and Enforcement Section at 504-376-2459. If a taxpayer fails to arrange to clear the delinquency, the Bureau may include negligence penalties, file liens, or file suit to recover delinquent taxes. The Bureau of Revenue and Taxation is very willing to work with you in clearing outstanding tax liabilities. Please call our office at 504-363-5500 for assistance.

20. How are taxpayers selected for audit?

Taxpayers may be selected for audit based on one or more of the following reasons:

• Not charging tax or incorrectly charging tax
• Not accruing tax
• Improper use of exemption certificates
• Collecting and not remitting tax
• Industry non-compliance problem
• Tips from individuals
• Not registered for sales tax and/or occupational license tax

21. How do I make changes (location, mailing address, trade name, etc.) to my account?

All changes require the submission of an updated application. In addition to an updated application, the following changes to accounts located in the unincorporated areas of Jefferson Parish must be accompanied by:

• Location: A zoning clearance issued by the Department of Inspection and Code Enforcement, and if food items are sold, a clearance issued by the Jefferson Parish Health Department.
• Trade name: Complete an affidavit the record trade name and record same with the Jefferson Parish Clerk of Court.
• Ownership: The new owner(s) must apply as a new business.

22. How do I close an account?

Please complete and submit a Business Closing form.