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| BUSINESS, PROFESSIONAL and OCCUPATIONAL LICENSE (BPOL) TAXES/FEES |
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| BPOL taxes are levied by the Parish and the three municipalities located in the parish. These taxes are generally based on a percentage of annual gross sales and vary by the type of establishment. Most of the municipalities utilize a minimum base fee of $50 for businesses that generate minimal gross receipts. After the base fee, there are sliding scales for each type of establishment (i.e., retail, wholesale, etc.). At present, the maximum scheduled rate for any establishment in Ascension Parish is .39% (gross receipts X .0039) which applies to commission brokerage firms. The current minimum applicable rate in the Parish is .02% (gross receipts X .0002) which is applicable to lending institutions. Manufacturers in Ascension Parish are exempt from BPOL taxes. |
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