§ 68-42. Rules governing use of tax returns.

(a)

Occupation taxes levied on business to be transacted during calendar year; filing of returns showing gross receipts during preceding calendar year.

(1)

All occupation taxes levied by this article are levied on amount of business to be transacted during the calendar year. However, for convenience of both city and the taxpayer and the necessity of making numerous returns, those businesses subject to the occupation tax shall, on or before the times set forth in this article, file with the revenue collection officer the returns specifically provided for in this section, showing the gross receipts of that business during the preceding calendar year. This return shall be used as an estimate for making payments on the occupation tax for current calendar year, the actual and final amount of tax levied for business transacted in a current calendar year to be paid in accordance with a final return to be made after the termination of the year, in accordance with the procedure set forth in this article.

(2)

The owner, proprietor, manager or secretary officer or the business subject to such occupation tax of the current calendar year shall, at the end of the preceding year and on or before May 1 of the current calendar year, file with the revenue collection officer, on a form furnished by the revenue collection officer, a signed return, setting forth the amount of gross receipts of such business for the entire preceding calendar year, to be used as an estimate of the gross receipts for the current year.

(3)

Where a business subject to the occupation tax for the calendar year has been conducted for only a part of the preceding year, the amount of gross receipts for such part shall be set forth in such return. Such return shall also show a figure putting the receipts for such part of a year on an annual basis, which figure shall bear the same ratio to the amount of gross receipts for such part year as the full year bears to such part. Such figure shall be used as the estimate of the gross receipts of the business for the current calendar year.

(b)

Payment of occupation tax by newly established business. In the case of a business subject to occupation tax for a calendar year, which was not conducted for any period of time in the corporate limits of the city in the preceding year, the owner, proprietor, manager or executive officer of the business liable for occupation tax shall estimate the gross volume of revenue from commencing date to the end of the calendar year.

(c)

Filing of return showing actual gross receipts during calendar year; procedure where taxes overpaid or underpaid.

(1)

After the end of each year and on or before May 1 of the succeeding year, the owner, proprietor, manager or executive officer of the business liable for such occupation tax levied for the year shall file with the revenue collection officer, on a form furnished by such revenue collection officer, a signed return setting forth the actual amount of the gross receipts of such business during the calendar year.

(2)

If the amount of the occupation tax for the preceding year based on the return provided for in this section and on the rate of the tax provided for in this article exceeds the amount of occupation tax theretofore paid by such business based on the estimate filed pursuant to section 68-41, the difference in such amount shall be due and payable by the taxpayer to the city on May 1 or the current year and delinquent if not paid on or before such date.

(3)

If the amount of the occupation tax for the preceding year, based on the return provided for in this section and on the rate of tax provided for in this article, is less than the amount of occupation tax theretofore paid by such business based on the estimate filed pursuant to section 68-41, the difference in such amount shall be refundable by the city to the taxpayer; or if such business continues to be conducted in such city during the current year, such difference in amount may be credited by the city on the amount of occupation tax to be paid to the city by such business for the current year.

(d)

Returns confidential.

(1)

Except as provided in O.C.G.A. § 48-13-15(c), information on gross receipts received by a business or practitioner of an occupation or profession provided to the city for the purpose of determining the amount of occupation tax for the business or practitioner is confidential and exempt from inspection or disclosure under article 4 of chapter 18 of title 50.

(2)

Violation of the confidentiality provision of subsection (a) of this section shall be unlawful and upon conviction shall be punished as a misdemeanor.

(3)

Information on gross receipts received by a business or practitioner of an occupation or profession provided to the city for the purpose of determining the amount of occupation tax for the business or practitioner may be disclosed to the governing authority of another local government for occupation tax purposes or pursuant to court order or for the purpose of collection of occupation tax or prosecution for failure or refusal to pay occupation tax.

(4)

In the event a taxpayer completes one or more forms in order to comply with the city's ordinance imposing either an occupation tax or a regulatory fee and any such form fails to disclose the Social Security number or the appropriate federal or state taxpayer identification number, or other identification numbers, the city shall report the omission in a timely manner to the state revenue commissioner.

(Ord. No. 19-2006, § 1, 10-9-06; Ord. No. 04-2011, § 1(Exh. A), 3-28-11)

State law reference

Similar provisions, O.C.G.A. § 48-13-15.