Judges: RICHARD P. IEYOUB
Filed Date: 8/19/1999
Status: Precedential
Modified Date: 7/5/2016
Dear Mr. Courcelle:
We received your request regarding the City of Harahan's authority to bill the citizens of Harahan for an increase in garbage collection costs and specifically issue our opinion on the following issues:
1. Whether the City of Harahan can unilaterally bill the increase in garbage collection costs to the citizens of Harahan without a vote by the electorate and without a vote by the council?
2. Whether the increase in garbage collection costs is a tax?
3. Whether the City of Harahan can exempt all citizens over the age of 65 from paying the increase in garbage collection costs?
ISSUE NO. 1.
La. R.S.
The Harahan municipal code, specifically Section 19-40, provides for the collection and disposal of garbage and trash. Subsection (c) specifically gives authority to the City of Harahan to bill the residents and users of garbage and trash collection and disposal for any increase in the cost of garbage and trash collection. Thus, it is our opinion that the City of Harahan can bill the increase without a vote by the council.
ISSUE NO. 2.
The increase in garbage collection would be considered a fee, not a tax. Generally, Louisiana jurisprudence holds that if the imposition of a charge or fee is incidental to the making of rules and regulations to promote public order, individual liberty and general welfare, it is an exercise of the police power. However, if revenue is the primary purpose for an assessment and regulation is merely incidental or if the imposition clearly and materially exceeds the cost of regulation, the imposition is a tax. Audubon Insurance Co., v. Bernard,
ISSUE NO. 3.
We previously opined that a parish may not exempt residences and businesses within a municipality from the payment of a user fee for garbage and trash collection when the fee is being assessed to and collected from all of the residences and businesses located within the parish. Atty.Gen.Op. No. 94-30. A user fee must be applied fairly and in a manner reasonably related to the governing authority's objective in accordance with due process and equal protection. City of Lake Charles v.Henning,
Although Article
We trust that this answers your request. If you need further assistance, please do not hesitate to contact this office.
Yours very truly,
RICHARD P. IEYOUB ATTORNEY GENERAL
BY: TINA VICARI GRANT Assistant Attorney General
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