§ 18-41. Confidentiality.  


Latest version.
  • Information provided by a business or practitioner to the city for the purpose of determining the applicability and amount of the occupation tax or levying or collecting the occupation tax is confidential and exempt from disclosure under O.C.G.A. § 50-18-71 et seq. Such information may be provided to the mayor and council of another local government for occupation tax purposes or pursuant to court order or for the purpose of collecting occupation tax or prosecution for failure or refusal to pay occupation tax.

(Prior Code, § 14-11)