§ 15-87. Returns confidential.

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 the amount of gross receipts or any particulars set forth or disclosed in any occupation tax return required under this article. All contents of such return shall be confidential and open only to the officials, employees, agents, or clerks of the City using such returns for the purpose of this occupation tax levy and the collection of the tax. Independent auditors or bookkeepers employed by the City shall be classed as "employees." Nothing herein shall be construed to prohibit the publication by City officials 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 tax departments of the State, the United States, and other local governments.

(Code 1978, § 16-81; Ord. No. 1995-14, 12-7-1995)

State law reference

Confidentiality of returns, O.C.G.A. § 48-13-15.