Parish-Wide Sales/Use Tax Rates	Parish Council	School Board	Law Enforcement District	Combined Local Rate
General Sales	2.50%	2.00%	0.25%	4.75%
Food/Prescription Drugs (1)	1.50%	2.00%	N/A	3.50%
Hotel/Motel Room Rentals	1.50%	2.00%	0.25%	3.75%

Occupancy Taxes	Parish Council
Occupancy Tax – Eastbank (2)	3.00%
Occupancy Tax – Westbank (3)	2.00%

Specialty Taxes	City of Kenner
Airport Distrct (4)	2.00%

(1) Food for home consumption; prescription drugs as defined by LA R.S. 47:305(D)(4)

(2) Eastbank of the Mississippi River - 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 Jefferson. A separate tax return is used to report these sales.

(3) Westbank of the Mississippi River - 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 Jefferson. A separate tax return is used to report these sales.

(4) In addition to the sales/use tax imposed on transactions occurring in Jefferson Parish, an additional levy is imposed on the sale at retail and/or rental of tangible personal property originating within the New Orleans International Airport Sales Tax District. A separate tax return is used to report these sales.