2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:337.14 - Central collection commission

§337.14. Central collection commission

            A. In accordance with the provisions of Article VII, Section 3 of the Constitution of Louisiana, the sales and use taxes levied by taxing authorities within a parish shall be collected by a central collection commission in those parishes where a single collector of sales and use taxes has not been established by July 1, 1992.

            B.(1) The parish central collection commission shall consist of one representative from each political subdivision within the parish which levies a sales and use tax.

            (2) Except when authorized by the unanimous agreement of all taxing authorities within the parish levying a sales and use tax, only those taxing authorities levying a sales and use tax shall be authorized to participate on any commission established for the collection of such taxes.

            (3) The expenses of the central collection commission shall be paid monthly by the taxing authorities levying a sales and use tax on a proportional basis; however, the cost of collection shall in no case exceed one and one-half percent of the tax collected for each political subdivision, unless otherwise authorized by the unanimous agreement of all taxing authorities within the parish levying a sales and use tax.

            (4) The sales and use taxes collected by the central collection commission shall be remitted to the taxing authorities levying a sales and use tax no later than ten days after receipt of the taxes by the central collection commission.

            (5) The central collection commission shall be a body corporate and have the power to sue and be sued. Any decision of the commission shall be made by a majority vote of the members of the commission.

            (6) The provisions of this Section shall not apply in those parishes which have a single collector or a centralized collection arrangement for the collection of sales and use taxes levied by all taxing authorities within the parish as of July 1, 1992.

            C.(1) Notwithstanding any other provision of this Section to the contrary, the central collection commission of the parish of Sabine shall be composed of nine members selected as follows:

            (a) Each municipality in the parish which levies a sales tax shall select a representative.

            (b) The parish school board shall select two representatives.

            (c) The parish police jury shall select two representatives.

            (d) One at-large member shall be selected to the commission jointly by the police jury and the school board.

            (2) The expenses of the central collection commission of the parish of Sabine shall be paid monthly by the taxing authorities levying a sales and use tax on a proportional basis. The cost of collection shall be determined and authorized by an agreement approved by a majority vote of the central collection commission.

            D. Notwithstanding any other provision of this Section to the contrary, the decisions of the central collection commission of the parish of Washington shall be determined by majority vote of the commission; however, each taxing authority levying a sales and use tax within the parish shall have a vote weighted by the proportion that its sales and use tax collections bear to the total sales and use tax collections by all taxing authorities in the entire parish for the year preceding July 1, 1992.

            E.(1) Notwithstanding any other provision of this Section to the contrary, the central collection commission of the parish of St. Landry shall be composed of nine members selected as follows:

            (a) The parish school board shall select one representative.

            (b) The solid waste commission shall select one representative.

            (c) The city of Opelousas shall select one representative.

            (d) The city of Eunice shall select one representative.

            (e) Two at-large members shall be selected to the commission by the St. Landry Parish Municipal Association.

            (f) The parish governing authority shall select one representative.

            (g) The parish sheriff shall select one representative.

            (h) The St. Landry Economic and Industrial Development District shall select one representative.

             (2) The central collection commission of the parish of St. Landry shall be representative of the parish's population by race and gender to ensure diversity.

            Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 134, §1.