§ 68-43. Inspections of books and records.

(a)

In any case, the community development department may inspect the books of the business for which the returns are made, and such books or records for the business shall be submitted for inspection by the community development department within 30 days of a request for same. Failure of submission of such books or records within 30 days shall be grounds for revocation of the occupation tax permit currently existing to do business in the city. If, after examination of the books or records, it is determined that a deficiency occurs as a result of under reporting, interest at the maximum rate allowed by law will be assessed for the period delinquent. If, after subsequent examinations of the books or records, it is determined that a deficiency occurs as a result of under reporting, then a penalty of ten percent and interest at the maximum rate allowed by law shall be assessed as per O.C.G.A § 48-2-40.

(b)

Upon demand by the community development department, it shall also be the duty of any person holding an occupation tax permit from the city to furnish, during regular business hours at the person's place of business, all books of account, invoices, papers, reports and memoranda containing entries showing amount of purchases, sales receipts, inventory and other information, from which the correct business tax classification of the business may be ascertained and from which the correct amount of tax to which the business is subject may be determined, including exhibition of bank deposit books, bank statements, copies of sales tax reports to the state, copies of state income tax reports and federal income tax reports.

(c)

It shall be the duty of any person holding an occupation tax permit from the city to secure, preserve, maintain and keep for a period of three years the records and documents enumerated and referred to in the preceding subsection.

(d)

Except in the case of judicial proceedings or other proceedings necessary to collect the occupation tax levied and assessed, it shall be unlawful for any officer, employee, agent or clerk of the city or any person to divulge or make known in any manner the information required to be submitted or examined under the terms of this section and the rules and regulations promulgated in connection therewith. All information so submitted or examined shall be confidential and open only to the officials, employees, agents or clerks of the city using the information for the purpose of this business tax levy and assessment and the collection thereof. Independent auditors or bookkeepers employed by the city shall be classed as employees. Nothing herein contained shall be construed to prohibit publication by the city officials of statistics, so classified as to prevent the identification of particular persons, or the inspection of the records by duly qualified employees of the tax departments of the state or of the United States.

(Ord. No. 19-2006, § 1, 10-9-06)