| A Request for an Advisory Opinion, submitted by Alesia Ardoin, concerning whether the Louisiana Code of Governmental Ethics ("Code") would prohibit Thecla, LLC from submitting a proposal to design, implement, manage, maintain, and supervise a single remittance system for the Louisiana Uniform Local Sales Tax Board ("LULSTB"). |
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Thecla, LLC, a Louisiana limited liability company owned by Riccardo Mekdessie, is an information technology and software consulting company. On July 1, 2022, Thecla entered into a Professional Services Agreement with the LULSTB, which expires on June 30, 2024. The contractual duties of Thecla include:
1. Providing advice and recommendations to the LULSTB regarding the purchase, licensing, development, maintenance, and support of computer software and hardware relative to Louisiana local sales and use tax collection and administration;
2. Providing oversight and guidance regarding proper functioning of existing LULSTB programs;
3. Maintaining and supporting the Board website including content and associated features;
4. Attending LULSTB meetings as requested; and,
5. Performing such other tasks or assignments as may be requested by the LULSTB or its Executive Director.
During the 2023 Regular Legislative Session, Act. No. 375 was enacted, wherein the collection of local sales tax was shifted from the Louisiana Department of Revenue's responsibility to the LULSTB. The statute requires the LULSTB to design and implement a new system that will allow taxpayers to remit state and local sales and use taxes for all fifty-four of Louisiana's taxing jurisdictions through a single location. Thecla would like to submit a proposal to design, implement, manage, maintain, and supervise a single remittance system.
According to Thecla, there will be no overlap between the two contracts. The new contract will be under the supervision of the Louisiana Office of Technology & Support. The original contract will remain under the supervision of LULSTB.
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La. R.S. 42:1102(18) defines a "Public employee" as anyone, whether compensated or not, who is: (i) An administrative officer or official of a governmental entity who is not filling an elective office; (ii) Appointed by any elected official when acting in an official capacity, and the appointment is to a post or position wherein the appointee is to serve the governmental entity or an agency thereof, either as a member of an agency, or as an employee thereof; (iii) Engaged in the performance of a governmental function; and, (iv) Under the supervision or authority of an elected official or another employee of the governmental entity.
La. R.S. 42:1102(19) defines "Public servant" as a public employee or an elected official.
La. R.S. 42:1113(A)(1)(a) states no public servant, excluding any legislator and any appointed member of any board of commission and any member of a governing authority of a parish with a population of ten thousand or less, or member of such a public servant's immediate family, or legal entity in which he has a controlling interest shall bid on or enter into any contract, subcontract, or other transaction that is under the supervision or jurisdiction of the agency of such public servant.
La. R.S. 42:1121(B) provides that no former public employee shall, for a period of two years following the termination of his public employment, assist another person, for compensation, in a transaction, or in an appearance in connection with a transaction in which such former public employee participated at any time during his public employment and involving the governmental entity by which he was formerly employed, or for a period of two years following the termination of his public employment, render, any service which such former public employee had rendered to the agency during the term of his public employment on a contractual basis, regardless of the parties to the contract, to, for, or on behalf of the agency with which he was formerly employed.
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Adopt the proposed advisory opinion.
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| Assigned Attorney: |
LaToya D. Jordan |
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