Louisiana § 47:337.14.1 Uniform reporting for collectors

Louisiana Statutes

§ 47:337.14.1 — Uniform reporting for collectors

Louisiana § 47:337.14.1

Title 47Revenue and Taxation

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Bluebook

La. Stat. Ann. § 47:337.14.1 (2026).

Text

§337.14.1. Uniform reporting for collectors

A.The legislative auditor and the Louisiana Uniform Local Sales Tax Board shall, by generally accepted auditing standards, develop a uniform reporting schedule for audit reports for all entities that serve as the single sales and use tax collector for all taxing authorities within a parish that are compensated based on the cost of collection, that requires the reporting of information to provide a more complete and accurate understanding of how local sales and use taxes are collected and disbursed to local taxing authorities and the actual cost of collecting local sales and use taxes by collectors.

B.The legislative auditor and the Louisiana Uniform Local Sales Tax Board shall require that the uniform reporting schedule for the collectors descr

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§337.14.1. Uniform reporting for collectors
A. The legislative auditor and the Louisiana Uniform Local Sales Tax Board shall,
by generally accepted auditing standards, develop a uniform reporting schedule for audit
reports for all entities that serve as the single sales and use tax collector for all taxing
authorities within a parish that are compensated based on the cost of collection, that requires
the reporting of information to provide a more complete and accurate understanding of how
local sales and use taxes are collected and disbursed to local taxing authorities and the actual
cost of collecting local sales and use taxes by collectors.
B. The legislative auditor and the Louisiana Uniform Local Sales Tax Board shall
require that the uniform reporting schedule for the collectors described in Subsection A of
this Section include, at a minimum:
(1) The amounts of all tax, interest, penalties, and fees collected during the preceding
year on behalf of all local taxing authorities by the collector.
(2) The total amount retained by the collector.
(3) The salary and benefits of all employees of the collector.
(4) Total payments made to all parties with whom the collector contracts to assist
with collection.
(5) The amounts disbursed to each local taxing authority.
C. The legislative auditor, jointly with the Louisiana Uniform Local Sales Tax
Board, shall develop, supervise, and require the use of uniform, standardized, and consistent
terminology for use in the reporting schedule in order to provide for clarity.
D. Notwithstanding any provision of law to the contrary, collectors described in
Subsection A of this Section shall commence to use the uniform reporting schedule
developed by the legislative auditor by the end of Calendar Year 2023 for collectors
operating on a calendar year schedule, or the end of Fiscal Year 2023-2024 for collectors
operating on a fiscal year schedule. The reporting schedules shall be submitted to the
legislative auditor as part of the legislative auditor's annual audit of the collector.
E. The legislative auditor shall review the reporting schedules on an annual basis and
shall revise the reporting schedules, jointly with the Louisiana Uniform Local Sales Tax
Board, as determined to be necessary.