§ 13-147. Authority of collector; recordkeeping.

(a)

The collector is authorized, in the enforcement of the collection of the tax imposed by this article, to employe all means prescribed by law for the collection and enforcement of the tax imposed by this article, including but not limited to Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes and, in the collector's discretion, combining and consolidating procedures for the enforcement and collection of the tax imposed by this article with the procedures for the enforcement and collection of the tax provided by Chapter 2. These means include particularly the establishment of a system of permits, the seizure of trucks, automobiles, or other means of transportation than common carriers, and of the taxable property, the forfeiture and sale thereof, and the judicial proceedings prescribed by R.S. 47:313 and division 9 of this article. Also, such means of collection and enforcement include all remedies and enforcement and collection procedures prescribed by Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes.

(b)

It shall not be necessary for the collector to give bond, before assuming the duties hereby provided, and any duly authorized representative of the collector, when acting under his authority and discretion, shall have the same power and is conferred upon the collector by this article. The collector shall keep accurate records showing the name of the remitter, amount and type of all taxes paid to him under this article, reports filed with him and such other records as are necessary for the proper administration and execution of this article. The records and files shall enjoy the same confidential character as is provided by R.S. 47:1508 and R.S. 47:1509, and may be destroyed after five (5) years from the last day of December of the year in which the tax to which the records pertain become due, but not less than one year after the receipt of the last payment of tax to which such records pertain.

(c)

The collector is authorized to promulgate, make and publish reasonable rules and regulations for the purpose of the proper administration and enforcement of this article the collection of taxes under it, to the extent not inconsistent with law and this article. Such rules and regulations may, in the discretion of the collector, be consolidated with rules and regulations applicable to the collection of other taxes. In general the collector shall have the same right to employ counsel, subject to approval of the governing authority, administer oaths, and grant extensions of time as is provided by Part I of Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes. The powers and duties given to and imposed upon the collector of Part II of Title 47 may be used and shall be observed with respect to the taxes hereby levied, including the duty to determine the correct tax, the power to examine records and premises, the power to examine records of taxpayers and other persons, the power to conduct hearings, administer oaths and examine witnesses, and to subpoena them and to compel attendance and testimony.

(Ord. of 9-10-85, § 5.05)