Louisiana 2020 Regular Session

Louisiana House Bill HB581

Introduced
2/28/20  
Introduced
2/28/20  
Refer
2/28/20  
Refer
2/28/20  

Caption

Authorizes the secretary of the Department of Revenue to act as the central tax collector for local sales and use taxes and occupational license taxes

Impact

The impact of HB 581 is expected to be substantial in simplifying and unifying the collection of local taxes across different jurisdictions, promoting consistency in tax administration. By centralizing tax collection, the state aims to reduce confusion among taxpayers about where and how to remit taxes. However, this shift raises concerns regarding local control, as municipalities may lose their autonomy in managing local tax revenues, which could affect their budget flexibility and ability to respond to community-specific needs.

Summary

House Bill 581 proposes a significant reform in the way local sales and use taxes are collected in Louisiana. Starting January 1, 2022, the responsibility for collecting local sales and use taxes, along with occupational license taxes, will be transferred from local agencies to the secretary of the Department of Revenue (DOR). This bill aims to streamline the tax collection process by establishing a centralized procedure for all local taxing authorities under the DOR's control. The bill also outlines the creation of a Parish Local Tax Auditor and a dedicated board tasked with oversight and compliance for local tax collection.

Sentiment

The sentiment surrounding HB 581 appears to be mixed. Proponents argue that centralization will lead to a more efficient tax collection system and alleviate the administrative burden on local governments. On the other hand, critics express concerns about the potential loss of local governance over tax matters, fearing that a one-size-fits-all framework may not adequately address the nuances of different communities. Overall, discussions reflect a significant divide between those who favor uniformity and those advocating for local autonomy.

Contention

Notable points of contention raised during discussions about HB 581 include debates about the potential reduction in local revenue and the implications for municipalities that rely on locally-collected taxes for essential services. Concerns were voiced about the board's authority and qualifications, as well as the future of local tax policies that may not be fully aligned with state tax objectives. The bill's success will depend on how well it can balance efficiency with the needs of local governments and taxpayers.

Companion Bills

No companion bills found.

Similar Bills

LA HB826

Requires centralized collection of local sales and use taxes by the secretary of the Dept. of Revenue

LA SB230

Creates the Tax Court to replace the Louisiana Board of Tax Appeals and expands its jurisdiction to local tax matters. (gov sig)

LA HB825

Provide for the centralized collection of local sales and use taxes by the Department of Revenue (OR +$9,800,000 GF EX See Note)

LA HB8

Levies sales and use taxes on certain digital products and services (Items #8 and 13) (EN +$37,000,000 RV See Note)

LA HB601

Establishes the Louisiana Uniform Local Sales Tax Board (EN INCREASE OF EX See Note)

LA SB55

Provides relative to the assessment, payment, and allocation of ad valorem taxes. (1/1/26) (OR NO IMPACT LF RV See Note)

LA HB558

Provides for the collection and remittance of state and local sales and use taxes (EN SEE FISC NOTE GF EX See Note)

LA SB567

Allows a taxpayer who is subject to any collection procedure for local sales tax, or whose request for a refund of such tax has been denied by a collector, to initiate a mandatory, binding, arbitration proceeding. (See Act) (RE SEE FISC NOTE LF EX)