HLS 17RS-728 ENGROSSED
2017 Regular Session
HOUSE BILL NO. 109
BY REPRESENTATIVE DEVILLIER
TAX/SALES-USE, LOCAL: Provides relative to the St. Landry Parish central collection
commission for sales and use taxes
1 AN ACT
2To amend and reenact R.S. 47:337.14(E), relative to the central sales tax collection
3 commission of St. Landry Parish; to provide relative to the membership of the
4 commission; and to provide for related matters.
5 Notice of intention to introduce this Act has been published
6 as provided by Article III, Section 13 of the Constitution of
7 Louisiana.
8Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 47:337.14(E) is hereby amended and reenacted to read as follows:
10 §337.14. Central collection commission
11 * * *
12 E. Notwithstanding any other provision of this Section to the contrary, the
13 central collection commission of the parish of St. Landry shall be composed of nine
14 members selected as follows:
15 (1) The parish school board shall select two representatives one
16 representative.
17 (2) The solid waste commission shall select two representatives one
18 representative.
19 (3) The city of Opelousas shall select two representatives one representative.
20 (4) The city of Eunice shall select one representative.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 17RS-728 ENGROSSED
HB NO. 109
1 (5) Two at-large members shall be selected to the commission by the
2 St. Landry Parish Municipal Association.
3 (6) The parish governing authority shall select one representative.
4 (7) The parish sheriff shall select one representative.
5 (8) The St. Landry Economic and Industrial Development District shall
6 select one representative.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 109 Engrossed 2017 Regular Session DeVillier
Abstract: Provides relative to the central sales tax collection commission of St. Landry
Parish.
Present law provides relative to the levying of sales and use taxes by taxing authorities.
Provides that sales and use taxes levied 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. Provides that the parish central collection commission
shall consist of one representative from each political subdivision within the parish which
levies a sales and use tax.
Present law provides for an exception regarding the central collection commission of
St. Landry Parish. Provides that the commission shall be composed of nine members.
Proposed law modifies provisions for selection of St. Landry Parish commission members
as follows:
(1)Reduces from two to one the number of members selected by the school board, the
solid waste commission, and the city of Opelousas.
(2)Provides for the selection of one member each by the parish governing authority, the
sheriff, and the St. Landry Economic and Industrial Development District.
Proposed law retains present law providing for the selection of one member by the city of
Eunice and two members by the St. Landry Parish Municipal Assoc.
(Amends R.S. 47:337.14(E))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.