While sheriffs serve as the ex-officio ad valorem or property tax collector for most parishes, different types of local government agencies (such as school boards, municipalities, or dedicated sales tax collection agencies) act as the collector and distributor of sales and use taxes in the parish in which they are domiciled.

These sales and use tax collection agencies also collect hotel/motel, occupational, and other types of taxes, and remit them to the taxing authorities in the parish.

Louisiana Revised Statute 24:513 B. (3), which was enacted by Act 711 of the 2010 Legislative Session, was an amendment to the audit law and pertains to the annual reporting requirement of local auditees that collect and distribute taxes, other than ad valorem taxes, on behalf of other taxing authorities. This provision of the law states,

    • Any other local auditee or vendor that collects and distributes taxes other than ad valorem taxes on behalf of other taxing authorities shall have its annual financial statement audited and shall distribute a copy of the audit report to the legislative auditor and each taxing authority for which it collects taxes. The audit report shall have a footnote disclosure including total collections and a schedule of distribution by taxing authority. The statement shall include other disclosures as may be determined necessary by the legislative auditor.

The Legislative Auditor has an illustrative schedule for reporting this information in compliance with the law. The schedule may be prepared on the cash or accrual basis, at the tax collector agency’s discretion. As stated in the law, this information is included in the notes to the financial statements in the tax collector agency’s audit report.

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