St. Landry Parish Police Jury v. Zerangue

liSAUNDERS, Judge.

In this matter, a sequel to McElveen v. Calcasieu Parish Police Jxiry, 443 So.2d 666 (La.App. 3d Cir.1983), writ denied, 444 So.2d 1222 (La.1984), the Sheriff maintains that the repeal of LSA-R.S. 47:341(C) removed from the parish governing body any discretion as to whom it might appoint to collect parish occupational license taxes and parish liquor license taxes. Citing constitutional and statutory provisions and our McElveen opinion, the trial court concluded “that, in the absence of specific statutory language designating the sheriff as the collector of license and liquor…