RS 47:353 - Records to be kept by collector The collector shall keep an accurate record showing the names of every person paying taxes under this Chapter, together with the business pursued, the amount of the license, the date of the collection, and the payment thereof. Acts 1986, No. 1017, §1, eff. Jan. 1, 1987. {{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}Louisiana Legal Code