A. The sheriff of St. Bernard Parish shall be the collector of every tax levied by any political subdivision in the parish, including, but not limited to the parish school board and the governing authority of St. Bernard Parish. B. The sheriff shall receive as compensation for the collection of taxes fifteen percent of the aggregate amount of each such tax collected. C. The provisions of this Section shall not apply to the collection of sales and use taxes and ad valorem taxes levied within the parish of St. Bernard.
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