| Advisory Opinion request of Phillip Jackson, Administrator of the Caddo-Shreveport Sales and Use Tax Commission, regarding his service on his local HOA Board of Directors. |
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Phillip Jackson is employed as the Administrator/Director of the Caddo-Shreveport Sales and Use Tax Commission ("Tax Commission"). As part of his job duties, Mr. Jackson is responsible for the collection and disbursement of all sales and use taxes generated in Caddo Parish. The Tax Commission is also responsible for compliance in the area of sales and use taxes, which includes the performance of tax audits. The tax audits are overseen by an Audit Manager, who submits the results to Mr. Jackson for approval.
Mr. Jackson was recently elected as a board member for his local Homeowner's Association ("HOA"). He receives no compensation from the HOA. Mr. Jackson stated that the HOA is subject to a possible audit from the Tax Commission to ensure the remitting of proper use taxes. The audit process is not automatic and would require the reporting of a compliance issue.
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La. R.S. 42:1111E(1): No public servant shall receive or agree to receive any thing of economic value for assisting a person in a transaction, or in an appearance in connection with a transaction, with the agency of such public servant.
La. R.S. 42:1102(4) defines "assist" to mean to act in such a way as to help, advise, furnish information to, or aid a person with the intent to assist such person.
La. R.S. 42:1112B(3) prohibits a public servant from participating 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(21) defines "substantial economic interest" to mean an economic interest which is of greater benefit to the public servant or other person than to a general class or group of persons.
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Allow withdrawal of the opinion request.
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| Assigned Attorney: |
David Bordelon |
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