§ 18-260. Tax collector may contract.

(a)

The tax collector, subject to the approval of the taxing authority may contract with the Louisiana Department of Revenue and Taxation, any political subdivision of this state, or any other agency, whether public or private, for the examination or investigation of the place of business, if any, the tangible personal property, and the books, records, papers, vouchers, accounts and documents of any taxpayer for the purposes of enforcement and collection of the taxes imposed by this article.

(b)

Any such contract with a private agency shall provide for reasonable compensation on a salary, per diem, or hourly basis. The payment, but not the rate, of the salary, per diem, or hourly rate of compensation to the private agency may be contingent on the actual collection of taxes by the tax collector. Any private agency hired and any employee of such private agency shall be governed by the provision of R.S. 47:1508, et seq.

(Ord. No. 8-1992-1, § 12.10, 8-10-92)