Collection Agency denotes the department and its agencies that collect revenues. The Louisiana Department of Revenue and Taxation is the state s major collector, but the Lottery Corporation and the Gaming Control Board and departments of Insurance, Economic Development and Natural Resources also collect taxes, mineral revenues or gaming revenues. Although the state collects some local taxes, local governments generally designate who collects their taxes. The constitution designates the sheriff to collect parish property taxes and requires a single parish tax collector to collect sales taxes. Once required GO debt payments are made, the remaining money is then credited to the state general fund, unless dedicated to a special fund.
Background lists chronologically the initial levy of each tax and major changes, particularly rates.
Numerous changes in dedications and exemptions are not included. Collection History shows actual data for fiscal years 1985-1996 and estimates for fiscal 1997 and 1998. Estimates for fiscal 1997 and 1998 are those of the Consensus Revenue Estimating Conference adopted May 27, 1997. There is no central source of data on local tax collections. The state's fiscal year begins July 1 and ends June 30.