2019-0102
INTRODUCED BY: ST. CHARLES PARISH COUNCIL
RESOLUTION NO. 6402
Title
A resolution in opposition of all proposed legislation that transfers the administration and collection of local sales & use taxes to the Louisiana Department of Revenue.
Body
WHEREAS, the Constitution of the State of Louisiana grants local governments the right to levy and collect local sales and use taxes; and,
WHEREAS, there are several constitutional amendments and bills introduced in the 2019 Regular Legislative Session that would transfer collection responsibility of local sales and use tax levies to the State Department of Revenue; and,
WHEREAS, local taxing authorities possess the best knowledge and experience to properly collect its own taxes and have a proven record of proactive advancements in the areas of enforcement, audit coverage, dispute resolution, reporting technology, and successful litigation; and,
WHEREAS, the State of Louisiana's budget issues do not offer prospects for the Department of Revenue to have sufficient resources to provide the necessary taxpayer assistance, enforcement programs, and training of its employees on the specific application or local sales and use tax ordinances without significant cost contributions from local governments, thereby resulting in the direct and indirect loss of local tax receipts; and,
WHEREAS, many local taxing authorities have issued bonded indebtedness guaranteed by the passage locally adopted sales and use tax levies, collection of said levies the direct responsibility of local governments, and which transfer of that responsibility to a state agency may generate legal challenges and jeopardize future bond issues; and,
WHEREAS, the central local collector in each parish is directly responsible to the local taxing authorities and their elected officials for the performance of local tax administration, and the Secretary Revenue being an appointee of the Governor of the state, uncertainty exist as to who in the Departmen...
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