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��,,,i,,,, STATE OF LOUISIANA ,,py os., DEPARTMENT OF STATE CIVIL SERVICE 6�� e LOUISIANA BOARD OF ETHICS • ur 'I1P.O.BOX 4368 BATON ROUGE,LA 70821 O"" 6' ,.'''' (225)219-5600 FAX (225)381-7271 1-800-842-6630 wwwethics.la.gov December 18, 2018 P. Andy Dakin, Chairman St. Landry Parish Sales and Use Tax Commission P.O. Box 387 Sunset, LA 70584 Re: Ethics Board Docket No. 2018-1413 Dear Mr. Dakin: The Louisiana Board of Ethics, at its December 14, 2018 meeting, considered your request for an advisory opinion as to whether Tressa Miller, an appointed member of the St. Landry Parish Sales and Use Tax Commission (Tax Commission), may participate in contractual matters that come before the Tax Commission involving her employer. You stated that Tressa Miller is employed by the St. Landry Parish School Board (School Board) as its Chief Financial Officer and serves as the School Board's appointed representative on the Tax Commission. You also stated that in October 1995, the Tax Commission entered into a Sales and Use Tax Agreement with the School Board whereby the Commission appointed the School Board to be its agent for the collection and distribution of the sales and use taxes for each of the taxing authorities within the parish. The contract provides that the School Board is entitled to retain 1% of the gross collection as its compensation for this service. The contract also provides for termination by either party upon sixty days written notice. Finally, you stated that concerns have been raised by one or more of the taxing authorities about the effectiveness of the School Board's collection efforts, and they have requested that the Tax Commission consider terminating or re-negotiating the contract with the School Board. The Board concluded, and instructed me to inform you, that the Code of Governmental Ethics does not prohibit Tressa Miller from participating in contractual matters that come before the Tax Commission involving the School Board. La. R.S. 42:11128(3) provides that no public servant shall participate in a transaction involving the governmental entity in which, to his actual knowledge, any person of which he is an officer, director, trustee, partner, or employee has a substantial economic interest. La. R.S. 42:1102(16) defines "person" as an individual or legal entity other than a governmental entity, or agency thereof. The School Board is not a person as defined in La. R.S. 42:1102(16). Therefore, Tressa Miller would not be prohibited from participating in matters involving the School Board that come before the Tax Commission, including discussion or voting on the termination or re-negotiation of the Sales and Use Tax Agreement currently in effect between the Tax Commission and the School Board. This advisory opinion is based solely on the facts as set forth herein. Changes to the facts as presented may result in a different application of the provisions of the Code of Ethics. The AN EQUAL OPPORTUNITY EMPLOYER