All taxes, revenues, funds, assessments, moneys, penalties, fees or other income which
may be collected or come into the possession of the collector under any provision
or provisions of this article relating to the tax shall be promptly deposited by the
collector for the account of the parish in the special fund to be established and
maintained for the deposit of such proceeds, which fund shall be a separate bank account
established and maintained with the regularly designed fiscal agent of the parish;
provided, however, any amount which is paid under protest or which is subject to litigation
may be transferred to a separate account established by the collector with said fiscal
agent pending the final determination of the protect or litigation.
(Ord. No. 09-290, §
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