§ 12-237. Confidentiality.  


Latest version.
  • In accordance with O.C.G.A. 48-13-15, information on gross receipts received by a business or practitioner of an occupation or profession provided to the county for the purpose of determining the applicability and amount of the occupation tax for the business or practitioner is confidential and exempt from inspection or disclosure under O.C.G.A. tit. 50, ch. 18, art. 4; provided, however, that such information 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.

(Amd. of 4-20-10(2))