Opinion Number

Dear Mr. Doughty:

We have received your recent correspondence on behalf of the West Carroll Parish Police Jury requesting our opinion regarding sales tax revenues dedicated for solid waste collection and disposal, and for recycling.

It is my understanding that the voters of West Carroll Parish approved two sales tax propositions, which state, in pertinent part, as follows:

"Shall the Parish of West Carroll, State of Louisiana (the "Parish") . . . be authorized to levy and collect . . . an additional tax of one-fourth of one percent (1/4%) upon the sale at retail, the use, lease or rental, the…