The JPSO is funded from a wide variety of sources, including property taxes, sales
taxes, intergovernmental revenues and grants, service charges and commissions, fines
and forfeitures, interest and other.
Property (i.e., ad valorem) Taxes – the JPSO
levies an ad valorem tax on real property in the parish to finance a portion of
its operations. The levy is generally made as of November 15th
of each year. The tax is then due and becomes an enforceable lien on the property
on the first day of the month following the filing of the tax roll by the Parish
Assessor with the Louisiana Tax Commission (usually by December 1st of
each year). Ad valorem taxes are levied based on property values determined
by the Parish Assessor’s Office (a separate entity). See the current audited
financial statements for the millage rate levied.
Sales and Use Taxes - the JPSO currently
collects 3/8ths of one cent in sales taxes. The Law Enforcement District of
Jefferson Parish (i.e., the Sheriff) levies a ¼ cent sales tax and the Parish Council
has dedicated an additional 1/8 of one cent to the Sheriff as well.
Intergovernmental Revenues – the JPSO receives
funds from various federal, state and local sources in the form of grants, intergovernmental
agreements, and reimbursements for services and details. The primary sources
are state supplemental pay (a stipend paid to our deputies by the State of Louisiana),
state revenue sharing, video poker allocations, reimbursements for details worked
at the Louis Armstrong (i.e., New Orleans) International Airport, details worked
at various Parish facilities, and reimbursed salaries under local agreements.
Service Charges and Commission – as the Ex-Officio
Tax Collector of the parish, the JPSO is responsible for the collection and distribution
of taxes, fines, licenses, court costs, and forfeitures imposed by the various taxing
districts in the parish and the local courts. On all collections (other than
ad valorem taxes), the JPSO is allowed by State Law to charge a commission ranging
from 9 ½ percent to 15 percent of the amount collected. This commission was
set up long ago to provide a stable and permanent funding source to the office without
the JPSO having to compete for tax dollars or fees.
Fines and Forfeitures – the JPSO collects
a portion (12 percent) on all fines and forfeitures levied in the local District
and Parish courts. The rest of the fine goes to the Parish, the District
Attorney or the Courts.
Interest – the JPSO is allowed under State
Statutes to invest its idle funds in certain direct and indirect securities of the
US Treasury and certain other eligible entities. The JPSO also maintains interest
bearing accounts with its fiscal agent banks.
Other – the JPSO collects revenue from various
other sources, such as public assignment administration fees, the sale of surplus
equipment, equipment usage fees charged to employees, gifts, donations, and other.
See the audited financial statements for details on each of these revenue sources
for the current year.