A RESOLUTION IN OPPOSITION OF ALL PROPOSED LEGISLATION THAT ENABLES THE 
LEGISLATURE TO REMOVE THE AUTHORITY OF LOCAL GOVERN MENTS TO ADMIN ISTER AND 
COLLECT LOCAL SALES & USE TAXES 
RESOLUTION # 2020-006
WHEREAS the Constitution of the State of Louisiana grants local governments the right to 
levy and collect local sales and use taxes; 
WHEREAS there are legislative efforts introduced in the 2020 Regular Legislative Session that 
would allow the legislature to transfer collection responsibility of all local sales and use tax levies to 
the state Department of Revenue or another entity; 
WHEREAS HB 428/HB 581 would provide, upon passage of a constitutional amendment, 
that the Louisiana Department of Revenue is the central collector for all local sales and use taxes, 
as well as all local occupational license taxes; 
WHEREAS HB 429 would permit any business taxpayer to remit local sales and use taxes to 
the Louisiana Sales and Use Tax Commission for Remote Sellers instead of their local collector as 
desired; 
WHEREAS there are fundamental differences in the imposition, administration, and 
auditing of sales taxes regarding remote sellers versus non-remote sellers; 
WHEREAS there is already an online portal through which non-remote sellers may remit all 
sales and use taxes due to all local taxing authorities and the state of Louisiana, Parish E-file, and 
that online platform is free of charge to all such taxpayers; 
WHEREAS local taxing authorities possess the best knowledge and experience to properly 
collect their own taxes and have a proven record of proactive advancements in the areas of 
enforcement, audit coverage, dispute resolution, reporting technology, and successful litigation; 
WHEREAS neither the Department of Revenue nor the Louisiana Sales and Use Tax 
Commission for Remote Sellers would be able to provide the necessary taxpayer assistance, 
enforcement programs, and training of employees on the specific application of local sales and use 
tax ordinances without significant bureaucratic inflation and large cost contributions from local 
governments, thereby resulting in the both direct and indirect loss of local tax receipts; 
WHEREAS many local taxing authorities have issued bonded indebtedness guaranteed by 
the passage of locally adopted sales and use tax levies, the collection of said levies being the direct 
responsibility of those local governments; and the transfer of that responsibility to a state agency 
may violate bond covenants, generate legal challenges, and jeopardize future bond issuances; and 
WHEREAS the single local collector in each parish is directly responsible to the local taxing 
authorities and their elected officials for the performance of local tax administration, but that 
connexity would not exist between local taxing authorities and the Secretary of the Department of 
Revenue (an appointee of the Governor), therefore there exists great uncertainty as to who in the 
Department of Revenue will be accountable to local taxing authorities for the performance of such 
critical local tax administration, now therefore 
	BE IT RESOLVED that the [Village/Town/City] of Olla, Louisiana as a local taxing 
authority and/or governing body, urges each member of the legislative delegation for the Parish 
of LaSalle to vigorously oppose any and all proposed legislation that would transfer the administration and collection of local sales and use taxes to the Louisiana Department of Revenue or some other central collector; and 
BE IT FURTHER RESOLVED that a copy of this resolution be sent forthwith to said legislators 
so that they will be notified of our position on this matter. 

____________________________
Mayor, Rhonda Elliott

																	______________________________
							Clerk, Sonya Kennon