Could St. Helena's sheriff take a tax-collection commission on vehicle sales taxes collected by state DPS?

Plain-English summary

St. Helena Parish's sheriff served as central sales-tax collector for several local taxing bodies. The state Department of Public Safety (DPS) separately collected motor-vehicle sales and use taxes, then mailed checks payable to those taxing bodies through the sheriff's office. The sheriff deposited and distributed the money and asked whether he could keep a collection commission. In 2006, the Attorney General said no for the DPS-collected taxes.

The local resolutions and motions set fees for taxes collected by the sheriff. The taxing bodies also had contracts making DPS the collector of vehicle taxes, with DPS retaining its own statutory percentage for collection and remittance. The AG said the sheriff's handling of the checks did not change who collected the tax. Because DPS collected those amounts, the sheriff was not entitled to another fee or commission on them. The holding did not eliminate commissions for taxes the sheriff actually collected under the local arrangements.

Currency note

This opinion was issued in 2006. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

Did routing DPS tax checks through the sheriff earn him a commission?

No. The AG distinguished processing checks from collecting the tax. DPS had collected the vehicle taxes before remitting them through the sheriff's office.

Why did the local fee resolutions not cover these vehicle taxes?

The resolutions and motions paid the sheriff on sales taxes he collected. The AG said those terms did not cover vehicle taxes collected by DPS under separate contracts with the taxing bodies.

Did DPS already retain a collection amount?

The opinion said the DPS contracts let the department keep one percent of vehicle taxes collected as partial reimbursement, as described in La. R.S. 47:303(3)(b)(ii).

Background and statutory framework

Greensburg, the parish police jury, and the school board had each designated the sheriff as a local sales-tax collector for stated commissions. They separately contracted with DPS for motor-vehicle taxes. The AG examined those arrangements and La. R.S. 47:303(3)(b)(ii), concluding that the sheriff's role in depositing DPS remittances did not trigger his collection fee. The PDF syllabus calls the collector “Sheriff of Public Safety,” while the opinion body identifies the state agency as the Department of Public Safety.

Citations

• La. R.S. 47:303(3)(b)(ii) (DPS retention for vehicle-tax collection and remittance).

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/05-0348

Original opinion text

June 23, 2006
OPINION NUMBER 05-0348

160 TAXATION – Sales Tax
107 SHERIFFS – Ex Officio Tax
Collectors
Honorable Ronald “Gun” Ficklin
La. R.S. 47:303
Sheriff and Ex-Officio Tax Collector
The St. Helena Parish Sheriff’s Department is
St. Helena Parish
not entitled to a fee or commission on taxes
P.O. Box 1205
collected by the Sheriff of Public Safety.
Greensburg, Louisiana 70441

Dear Sheriff Ficklin:

You requested an Attorney General’s opinion regarding the collection of sales taxes. You indicate that the Department of Public Safety (“DPS”) remits the sales taxes collected on vehicles to the political subdivision that imposed the tax. DPS issues checks made payable to the different political subdivisions and mails the checks to the central tax collector, the St. Helena Parish Sheriff’s Department (“Sheriff”). The Sheriff deposits the monies into the sales tax accounts, and at the end of the month, the Sheriff collects its commission and issues checks to the different taxing bodies. You question whether the Sheriff is entitled to commissions on the sales taxes remitted by DPS.

The Sheriff is the central collector for the parish, and collects sales taxes and use taxes for the Town of Greensburg, the St. Helena Parish Police Jury and the St. Helena Parish School Board (collectively, “Taxing Bodies”). The Taxing Bodies have each passed a resolution or motion under which the Sheriff collects sales taxes on behalf of each Taxing Body. The resolution and motions each set forth the amount of commission or fee to be retained by the Sheriff. However, the Taxing Bodies have also entered into contracts with DPS for the collection of sales and use taxes on motor vehicles (“Vehicle Tax”). Under these contracts, DPS collects the taxes imposed by the Taxing Bodies and keeps one percent (1%) of the total amount of tax collected which is used to pay the cost of collecting and remitting the taxes to the Taxing Bodies, as required by La. R.S. 47:303(3)(b)(ii). The contracts with DPS each provide in part:

It is understood and agreed by the parties hereto that the Department, shall collect the ONE percent (1%) sales and use tax imposed by said governing body less one percent (1%) of the total amount of the tax collected, which the Department is required by law to retain as partial reimbursement for the expense of collection. Under the ordinance, vendor’s compensation of ONE Percent (1%) rate is allowed. It is

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Hon. Ronald “Gun” Ficklin
OPINION NUMBER 05-0348
Page - 2 -

distinctly understood and agreed that the Department is to collect said tax on the same basis that he collects the Louisiana General Sales Tax.

As indicated above, the resolution and motions passed by the Taxing Bodies provide for the Sheriff to collect sales taxes on behalf of the Taxing Bodies. The resolution passed by the Greensburg Town Council and excerpts from the minutes of the St. Helena Parish Police Jury and the St. Helena Parish School Board regarding the collection of taxes by the Sheriff provide as follows:

Greensburg Town Council Resolution
“We, the Greensburg Town Council do hereby agree for the St. Helena Parish Sheriff’s Office to collect Town of Greensburg’s 1 % sales tax for a fee of 2 % beginning July 1, 1992.”

St. Helena Parish Police Jury, excerpt from minutes of the January 28, 1992 regular session
“A motion was made by Mr. Charles Davis, seconded by Mr. Charlie Overton and unanimously adopted by the Police Jurors to designate the Sheriff as sales tax collector for St. Helena Parish, to begin as soon as possible, at the existing commission rate of four percent (4%) for collection of Police Jury’s sales tax—Parishwide Roads @ one (1%) percent and Solid Waste Management @ one (1%) percent.”

St. Helena Parish School Board, excerpt from minutes of the February 11, 1992 regular session
“Mr. Horace Lee made the motion, seconded by Mr. Wesley Blades, to approve request by Sheriff Eugene Holland to collect Sales Tax for a percentage of 3%, beginning April 1, 1992; this percentage was for the present, but could go up or down. The motion was unanimously adopted.”

The resolution and motions provide that the Sheriff shall receive a fee or commission on sales tax collected by the Sheriff. However, the Vehicle Tax is not collected by the Sheriff. Rather, the Vehicle Tax is collected by DPS in accordance with its contracts with the Taxing Bodies, and DPS forwards checks to the Taxing Bodies care of the Sheriff. Therefore, it is the opinion of this office that because the Sheriff does not collect the taxes remitted by DPS, the Sheriff is not entitled to a fee or commission on those taxes.

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Hon. Ronald “Gun” Ficklin
OPINION NUMBER 05-0348
Page - 3 -

Trusting this adequately responds to your request, we remain

Yours very truly,

CHARLES C. FOTI, JR.
ATTORNEY GENERAL

BY: _________
KENNETH L. ROCHE, III
Assistant Attorney General

CCF, JR/KLR, III/jv

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OPINION NUMBER 05-0348

160 TAXATION – Sales Tax
107 SHERIFFS – Ex Officio Tax Collectors
La. R.S. 47:303

The St. Helena Parish Sheriff’s Department is not entitled to a fee or commission on taxes collected by the Sheriff of Public Safety.

Honorable Ronald “Gun” Ficklin
Sheriff and Ex-Officio Tax Collector
St. Helena Parish
P.O. Box 1205
Greensburg, Louisiana 70441

Date Received:

Date Released: June 23, 2006

KENNETH L. ROCHE, III
ASSISTANT ATTORNEY GENERAL