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ST. LANDRY PARISH POLICE JURY v. ZERANGUE

Nos. 95-C-0877, 95-C-0903.

664 So.2d 388 (1995)

ST. LANDRY PARISH POLICE JURY v. Sheriff Howard ZERANGUE.

Supreme Court of Louisiana.

November 27, 1995.

Attorney(s) appearing for the Case

Frank P. Trosclair, Jr., Opelousas, for Applicant (No. 95-C-0903).

I. Jackson Burson, Jr., Eunice, Jeanne-Marie Zeringue Barham, Baton Rouge, for Respondent (No. 95-C-0903).

VICTORY, Justice.1

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...

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