Legal Opinion
St. Landry Parish Police Jury v. Zerangue
Supreme Court of Louisiana
Decided November 27, 1995No. Nos. 95-C-0877, 95-C-0903PublishedCited by 4 opinions
1Opinion of the Court
hVICTORY, Justice.1
Marcus, J., not on panel. Rule IV, Part 2, § 3.
We granted certiorari to determine whether a parish governing body may designate someone other than the sheriff to collect occupational license taxes and liquor permit fees.2 We find that the sheriff is the only officer permitted by law to collect occupational license taxes. However, a parish governing body may designate someone other than the sheriff to collect liquor permit fees.
PACTS AND PROCEDURAL HISTORY
For the past several years, the Sheriff of St. Landry Parish, Howard Zerangue, has been collecting occupational license…
Also in this document: Concurring in part, dissenting in part.
2Cases cited9 opinions
- Smith v. Cajun Insulation, Inc.Supreme Court of Louisiana · 1980
- Succession of LaugaSupreme Court of Louisiana · 1993
- Moore v. Gencorp, Inc.Supreme Court of Louisiana · 1994
- Tarver v. EI Du Pont De Nemours and Co.Supreme Court of Louisiana · 1994
- Ramirez v. Fair Grounds Corp.Supreme Court of Louisiana · 1991
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3Cited by4 opinions
- BONVILLAIN v. Louisiana Land & Exploration Co.District Court, E.D. Louisiana · 2010
- Powell v. Bewley's Furniture Co.Louisiana Court of Appeal · 1996
- Opinion Number, Louisiana Attorney General Reports2006
- Opinion Number, Louisiana Attorney General Reports1996