Can a Louisiana parish president's office take over occupational license tax collection from the sheriff?

Plain-English summary

Livingston Parish's president asked whether the parish president's office could collect occupational license taxes instead of the sheriff, who was already collecting and remitting them to the parish. The attorney general said the parish could not take that responsibility from the sheriff if the sheriff chose to collect.

The opinion recognized that La. R.S. 47:341(B) names several types of officers who may enforce tax collection. It also relied on the constitutional provision making the sheriff the collector of state and parish property taxes and other taxes and license fees as provided by law. The Louisiana Supreme Court had already addressed the same occupational-license-tax issue and held that a parish governing body lacked specific legislative authority to designate someone other than the sheriff. The attorney general applied that holding to Livingston Parish.

What this means for you

Parish presidents and governing bodies

The opinion said Livingston Parish could not shift occupational license tax collection to the parish president's office over a sheriff who chose to collect. The parish lacked the specific legislative authority required to designate a different collector in those circumstances.

Parish sheriffs

The opinion treated the sheriff as entitled to collect the parish's occupational license taxes when the sheriff elected to do so. It followed the Louisiana Supreme Court's holding on that same collection question.

Parish tax administrators

Although the opinion quoted a statute allowing several kinds of officers to enforce tax collection, it said that provision did not authorize Livingston Parish to divest the sheriff of the right to collect these taxes.

Common questions

Q: Can Livingston Parish make its president's office the occupational license tax collector?
A: The attorney general said no if the sheriff chooses to collect. The parish had no specific legislative authority to replace the sheriff for that task.

Q: Does the statute listing other tax officers let the parish remove the sheriff?
A: No, according to the opinion. The office read that general collection language alongside the sheriff's collection authority and the Louisiana Supreme Court's decision on parish occupational license fees.

Q: Does the sheriff's authority depend on whether the sheriff wants to collect?
A: The opinion stated its conclusion conditionally: only the sheriff was entitled to collect on behalf of Livingston Parish if the sheriff so chose. It did not decide an alternative arrangement where the sheriff declined.

Background and statutory framework

The sheriff was collecting Livingston Parish occupational license taxes and remitting them to the parish. La. R.S. 47:341(B) described tax collection by a tax collector, finance administrator, treasurer, or another officer with that duty. The opinion quoted La. Const. art. V, § 27 on the sheriff's role and a statute making the sheriff the ex officio collector of state and parish taxes outside Orleans Parish.

The opinion quoted the Louisiana Supreme Court's conclusion that a parish governing body had not been given specific legislative authority to designate a collector other than the sheriff for occupational license taxes. That holding controlled the office's answer to Livingston Parish's proposed change.

Citations and references

• La. R.S. 47:341(B) (general tax-collection language)
• La. Const. art. V, § 27 (sheriff's tax and license-fee collection role)

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/24-0024

Original opinion text

Best-effort transcription from a scanned PDF. Minor errors may remain; the linked PDF is authoritative.

STATE OF LOUISIANA
DEP:\R1’IExT 01’ JUSTICE
01-VICE OF TI-IF ArrolNEv GENERAL
P0. Box 9OO5
BATON Rouui:, LA
70804-9005

Liz MuRRILL
ATToRNEY GENERAL
June 12, 2024
OPINION 24-0024

121 TAXAflON — Occupational License Tax
The Honorable Randy Delatte
La. Const. art. V § 27
Livingston Parish President
La. Const. art. VI, §28
P.O. Box 427
L R S 135539
Livingston, Louisiana 70754
L. R.S. 47:341

A parish governing body lacks specific legislative authority to designate someone other than the sheriff to collect occupational
Dear Mr. Delatte: license taxes.

You have requested an opinion of the Attorney General concerning the collection of occupational license taxes within Livingston Parish (‘Parish”). You report that the Sheriff of Livingston Parish (“Sheriff’) currently collects all occupational license taxes and rem its them to the Parish. You prefer that the Parish assume this responsibility in the future.
Specifically, you would like to know the answer to the following question: Is it permissible for the Parish President’s Office to collect occupational license taxes within Livingston Parish instead of the Sheriff?

For the following reasons, it is the opinion of this office that a sheriff is entitled to collect such taxes, and a parish governing body lacks any legislative authority to divest a sheriff of that right.

The Louisiana Constitution grants local governments the authority to impose an occupational license tax.1 Additionally, the general authority for the collection of occupational license taxes is conferred by La. R.S. 47:341(B), which provides that “[t]he tax collector, administrator of finance, treasurer, or any other officer whose duty is to receive and collect the taxes and money due to each municipality or parish may enforce the collection of any and all taxes due.”

However, La. Const. art. V, § 27 provides that the sheriff “shall be the collector of state and parish ad valorem taxes and such other taxes and license fees as provided by law.” Similarly, La. R.S. 1 3:5539(A)2 provides that “[e]xcept in the parish of Orleans, the sheriff shall be ex officio collector of state and parish taxes.”

In St. LandryParish Police Jury v. Zerangue, 95-0877 (La. I 1/27/95), 664 So.2d 388, the Louisiana Supreme Court addressed this very issue when the St. Landry Parish Police Jury argued that it had the authority to collect parish occupational license fees rather than the sheriff of St. Landry Parish. After considering the constitutional articles and statutes

1 La. Const. art. VI, § 28.
2 Prior to its redesignation in 2011 La. R.S. 13:5339 was La. R.S. 33:1435.

Page 2

OPINION 24-0024
Honorable Randy Delatte
Page 2

provided above, the Court held that “a parish governing body has not been given the specific legislative authority to designate someone other than the sheriff to collect occupational license taxes.” Id. at 392. Thus, a parish sheriff is entitled to collect occupational license taxes on behalf of the parish.

While La. R.S. 47:341(B) permits the collection ofoccupational license taxes by multiple persons, only the Livingston Parish Sheriff is entitled to collect occupational license taxes on behalf of Livingston Parish if the Sheriff so chooses. The Parish has not been given the specific legislative authority to designate someone other than the sheriff to do so.

Considering the foregoing, it is the opinion of this office that a sheriff is entitled to collect such local taxes, and a parish governing body lacks any legislative authority to divest a sheriff of that right.

We hope that this opinion has adequately addressed the legal issues you have raised. If our office can be of any further assistance, please do not hesitate to contact us.

Yours very truly,

LIZ MURRILL
ATTORNEY GENERAL

BYSeH7L2
Assistant Attorney General