| Advisory opinion request as to whether Tressa Miller, an appointed member of the St. Landry Parish Sales and Use Tax Commission, may participate in contractual matters that come before the Tax Commission involving her employer. |
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Tressa Miller is employed by the St. Landry Parish School Board (School Board) as its Chief Financial Officer and serves as the School Board's appointed representative on the St. Landry Parish Sales and Use Tax Commission (Tax Commission). In October 1995, the Tax Commission entered into a Sales and Use Tax Agreement with the School Board whereby the Commission appointed the School Board to be its agent for the collection and distribution of the sales and use taxes for each of the taxing authorities within the parish. The contract provides that the School Board is entitled to retain 1% of the gross collection as its compensation for this service. The contract also provides for termination by either party upon sixty days written notice. Concerns have been raised by one or more of the taxing authorities about the effectiveness of the School Board's collection efforts, and they have requested that the Tax Commission consider terminating or re-negotiating the contract with the School Board.
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La. R.S. 42:1112B(3) provides that no public servant shall participate in a transaction involving the governmental entity in which, to his actual knowledge, any person of which he is an officer, director, trustee, partner, or employee has a substantial economic interest. La. R.S. 42:1102(16) defines "person" as an individual or legal entity other than a governmental entity, or agency thereof.
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Adopt the proposed advisory opinion.
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| Assigned Attorney: |
Jennifer Land |
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