§ 8-48. Returns confidential.

(a)

Except in the case of judicial proceedings or other proceedings necessary to collect the occupation tax hereby levied, it shall be unlawful for any officer, employee, agent or clerk of the City or any other person to divulge or make known in any manner any particulars set forth or disclosed in any occupation tax return required under this article. All contents of such returns shall be confidential and open only to the officials, employees, agents or clerks of the City using returns for the purpose of occupation tax levy and the collection of the tax.

(b)

Independent auditors or bookkeepers employed by the City shall be classed as "employees" for purposes of this section.

(c)

Nothing in this section shall be construed to prohibit the publication by the City of statistics, so classified as to prevent the identification of particular reports or returns and items thereof, or the inspection of the records by duly qualified employees of the other local governments or state and federal tax departments.

(Code 1997, § 4-115(22); Ord. of 12-5-1994; Ord. of 5-4-2009(02), § 1)

State law reference

Confidentiality of information and penalties for violation, O.C.G.A. §§ 48-13-15 and 33-8-10.