Welcome to the Committees Page!
Please use the links on the right menu bar to access the individual Committee pages. The list below are the assigned task(s) for the following LATA Committees:
LATA COMMITTEE DUTIES & ASSIGNMENTS – Revised February 11, 2020
Ad Valorem Committee:
- To create a training presentation covering all aspects of Ad Valorem property tax assessment, collection and enforcement for individuals who desire additional training in this area.
Business & Industry Committee:
- To suggest and recommend presentation topics or issues that are important to Business and Industry Members and collaborate with local collectors to facilitate an amicable resolution to difficult issues.
- To review and revise criteria and qualifications for the nomination of potential candidates to the Board of Directors.
- Review CTA and CTE exams for auditors and administrators to ensure that they test the candidates’ knowledge of tax laws, regulations and procedures based upon current laws and regulations for Sales Tax, Occupational License Tax and Ad Valorem Tax.
- Create a list of study topics that candidates should review to prepare for the CTE or CTA exams.
- Update LATA website and ensure that all information enclosed within the website is current.
- Create a portal within Wild Apricot whereby members can sign up electronically to select the LATA Committees they desire to serve and participate each year.
- Create a portal within Wild Apricot whereby member conference attendance can be tracked electronically from sign in sheets used at conferences.
- Conduct a study to determine how LATA can store and maintain organization data and related information via cloud computing or other electronic means for use by Executive Director, Secretary/Treasurer, and Committee Chairs for historical information purposes.
- Work collaboratively with the Programs, Legislative, Local Audit, Trials, OLT and Ad Valorem Committees to develop training topics for LATA Annual Tax Seminar.
- Expand the Annual Tax Seminar to offer training opportunities in the areas of Occupational License Tax and Ad Valorem Property Tax.
- Work with Secretary / Treasurer to prepare the 2020 revised annual budget and 2021 annual budget.
- To audit and review the quarterly and annual conference financial statements / reports for the following conferences:
- 2019 Annual Conference – Due 2020 March Quarterly Meeting
- 2020 1st Quarter Conference – Due 2020 June Quarterly Meeting
- 2020 2nd Quarter Conference – Due 2020 September Quarterly Meeting
- 2020 3rd Quarter Conference – Due 2020 December Annual Meeting
- Audit and review the Organization’s 2019 annual financial report as prepared by the Secretary / Treasurer upon its completion.
- Continue to advocate on behalf of local tax collectors and keep the members abreast of any legislation that may cause issues for local collectors.
Local Audit Committee:
- To develop a best practices document for sales tax and occupational license tax refunds and credits. This document must provide information for taxpayers about when a tax refund request or tax credit should be submitted to the collector for review along with the required support documentation. It should also be developed as a procedural guide for collectors.
- Review and research tax laws and procedures pertaining to audit examination techniques and assessment procedures and recommend changes as needed. Review audit examination and assessment letters annually for recommended changes as needed.
- Develop a brochure that provides information about LATA, including its mission, purpose, membership and benefits of joining LATA.
- Create a breakdown of the membership by membership type and begin to track conference attendance by membership type. Contact members whose attendance to LATA conferences have been low within the last two years and encourage them to attend LATA Conferences.
Membership Committee – Continued:
- Encourage the use of IEM Meetings to disseminate information discussed at LATA Conferences or information received from other collectors or sources to increase participation from collectors. Use these meetings to promote attendance to quarterly and annual conferences.
- To solicit names of members who are retiring from their position within their organization so that they be recognized at the Annual Conference.
Occupational License Tax Committee:
- Provide training to liaison organizations who desire additional information about occupational license tax laws, regulations, administration and enforcement.
- Work on creating a hyperlink for the OLT Revised Business Classification Listing that was completed in Year 2018.
- Review and Revise LATA Occupational License Tax Manual.
- Continue to provide oversight of program format and content for each LATA Conference. Assist conference host with conference agenda, topics and presenters.
- Review and revise LATA Conference Host Handbook to include current information and procedures.
- Review information pertaining to tax laws, court decisions, newly enacted law and provide information to education, program and other committees as needed.
- Select and administer the organization’s annual student assistance award to one of the state’s public universities.
- Provide criteria for making annual student assistance awards.
- Provide information regarding prior awards including the University Name, Amount Awarded and Date of Award for the last 10 years.
Uniform Forms Committee:
- Review sales tax registration application and add notice to registration application informing taxpayers about their requirement to notify tax collector concerning account information changes such as change of physical/ mailing address, change of officers or contact persons, change of telephone numbers, etc., in accordance with LA R.S. 47:337.29 (C).
- Create a five year strategic plan for LATA.