Constitution provides for the Sheriff to act as the “Ex-Officio” tax collector of
the parish. The JPSO Bureau of Revenue
and Taxation is tasked with this duty.
Currently, this division is responsible for collecting and disbursing over $700
million a year in taxes, licenses, fines and fees.
Collections are made in person at various locations and on-line.
The basic premise in acting
as the tax-collector is that whatever taxes, fees, fines or costs are collected
by the JPSO in one month are distributed to the various taxing agencies and courts
in the next month. To accomplish this,
a pooled tax collector fund is set up to account for all of this activity separate
and apart from the Sheriff’s other operating funds.
As these funds are held by the Sheriff on behalf of others, they are accounted
for in an “Agency” fund.
The Tax Collector fund is
separated into seven (7) individual funds.
Each of the funds is fairly self-explanatory:
Criminal Cash Bonds
$15 Criminal Justice Fees
Fines and Forfeitures
Traffic Camera Fines
In accordance with State
Statutes, the JPSO Bureau of Revenue and Taxation makes distributions to the various
agencies in the parish by the 10th of each month.
Detailed reports supporting the distributions are provided to the agencies.
See the section titled “Revenue
and Taxation” on this website for more information and options.