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HLS 26RS-720 ORIGINAL
2026 Regular Session
HOUSE BILL NO. 795
BY REPRESENTATIVE MANDIE LANDRY
LOCAL GOVERNMENT: Limits fees charged to Orleans Parish taxing authorities for tax
collection services
1 AN ACT
2 To amend and reenact R.S. 47:337.13(B), relative to local tax administration; to provide
3 with respect to collection of taxes by political subdivisions; to provide for
4 agreements between taxing authorities in Orleans Parish for collection of taxes; to
5 limit fees charged to Orleans Parish taxing authorities for tax collection services; and
6 to provide for related matters.
7 Notice of intention to introduce this Act has been published
8 as provided by Article III, Section 13 of the Constitution of
9 Louisiana.
10 Be it enacted by the Legislature of Louisiana:
11 Section 1. R.S. 47:337.13(B) is hereby amended and reenacted to read as follows:
12 §337.13. Collection of sales and use taxes by political subdivisions
13 * * *
14 B.(1) In each parish, every taxing authority that levies a sales and use tax in
15 that parish may contract and make such agreement between and among themselves
16 with respect to the joint collection, enforcement, and administration of the sales and
17 use taxes as may be deemed proper by their respective governing authorities. Such
18 agreement, when concluded, shall be in writing and shall include a statement of the
19 financial obligations of each of the parties to the agreement and may provide for the
20 joint use of funds, facilities, personnel, or any combination thereof deemed necessary
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
HLS 26RS-720 ORIGINAL
HB NO. 795
1 to accomplish the purposes of the agreement. No provision of such agreement shall
2 have the effect of providing for a donation, in whole or in part, of the public funds
3 or services of one of the parties for the benefit of the other. Such agreement may also
4 provide for the collection, enforcement, and administration of taxes other than sales
5 and use taxes which are levied by taxing authorities.
6 (2) In Orleans Parish, the fee charged to a taxing authority pursuant to an
7 agreement authorized by Paragraph (1) of this Subsection shall not exceed five
8 percent of tax collections.
9 * * *
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 795 Original 2026 Regular Session Mandie Landry
Abstract: Limits fees charged pursuant to agreements between taxing authorities in Orleans
Parish for tax collection services to no more than 5% of tax collections.
Present law provides that within each parish, local taxing authorities may contract and make
agreements between and among themselves with respect to the joint collection, enforcement,
and administration of taxes.
Proposed law retains present law and provides that in Orleans Parish, the fee charged to a
taxing authority pursuant to an agreement authorized by present law shall not exceed 5% of
tax collections.
(Amends R.S. 47:337.13(B))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.