TAX/SALES & USE: Provides for centralized collection of local sales and use taxes by the Dept. of Revenue (OR +$10,674,073 SG EX See Note)

HB 658 requires Louisiana's Department of Revenue to centrally collect all local sales and use taxes starting July 1, 2027, replacing local collection systems. It directly affects parishes, municipalities, school boards, and other local taxing authorities that currently levy these taxes. The bill mandates the state to transmit collected funds to local governments within 4 days (for electronic payments) or 20 days (for checks), deducts up to 0.5% for collection costs, and requires detailed quarterly reports on collections and delinquent payments. Local authorities must provide tax ordinance updates to the state by February 1, 2027, and the state must reconcile accounts monthly.