General Fund Revenues

The JPSO is funded from a wide variety of sources, including property taxes, sales taxes, intergovernmental revenues and grants, service charges and commissions, fines and forfeitures, interest and other.

Property Taxes

The JPSO levies an ad valorem tax on real property in the parish to finance a portion of its operations. The levy is generally made as of November 15 of each year. The tax is then due and becomes an enforceable lien on the property on the 1st day of the month following the filing of the tax roll by the Parish Assessor with the Louisiana Tax Commission (usually by December 1 of each year). Ad valorem taxes are levied based on property values determined by the Parish Assessor's Office (a separate entity). See the current audited financial statements for the millage rate levied.

Sales & Use Taxes
The JPSO currently collects 3/8 of $0.01 in sales taxes. The Law Enforcement District of Jefferson Parish (i.e., the Sheriff) levies a quarter of $0.01 sales tax and the Parish Council has dedicated an additional 1/8 of $0.01 to the Sheriff as well.

Intergovernmental Revenues
The JPSO receives funds from various federal, state, and local sources in the form of grants, intergovernmental agreements, and reimbursements for services and details. The primary sources are state supplemental pay (a stipend paid to our deputies by the State of Louisiana), state revenue sharing, video poker allocations, reimbursements for details worked at the Louis Armstrong (i.e., New Orleans) International Airport, details worked at various Parish facilities, and reimbursed salaries under local agreements.

Service Charges & Commission
As the Ex-Officio Tax Collector of the parish, the JPSO is responsible for the collection and distribution of taxes, fines, licenses, court costs, and forfeitures imposed by the various taxing districts in the parish and the local courts. On all collections (other than ad valorem taxes), the JPSO is allowed by State Law to charge a commission ranging from 9.5% to 15% of the amount collected. This commission was set up long ago to provide a stable and permanent funding source to the office without the JPSO having to compete for tax dollars or fees.

Fines & Forfeitures
The JPSO collects a portion (12%) on all fines and forfeitures levied in the local district and Parish courts. The rest of the fine goes to the Parish, the District Attorney or the courts.

The JPSO is allowed under state statutes to invest its idle funds in certain direct and indirect securities of the U.S. Treasury and certain other eligible entities. The JPSO also maintains interest bearing accounts with its fiscal agent banks.

The JPSO collects revenue from various other sources, such as public assignment administration fees, the sale of surplus equipment, equipment usage fees charged to employees, gifts, donations, and other.

Audited Financial Statements

See the audited financial statements for details on each of these revenue sources for the current year.