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A.  An action by any municipality, parish, water district, sewerage district, or any public utility operated by a political subdivision of the state to enforce the collection of an open account may be instituted either in the parish in which the political subdivision or utility district is located, in the parish where the premises serviced is located, or in any other parish where, by law, such action may be instituted.  

B.  For the purposes of this Section and Code of Civil Procedure Articles 1702, 1702.1, 4904, and 4921, “open account” includes any account for which a part or all of the balance is past due, whether or not the account reflects one or more transactions.  “Open account” shall include debts incurred for utility services and any applicable interest, penalties, or other charges levied by the political subdivision or utility district.  

Acts 1986, No. 333, §1.