§ 10-40. Confidentiality required; exceptions.

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. § 50-18-70 et seq. The information may be provided to the governing authority of another local government:

(1)

For occupation tax purposes;

(2)

Pursuant to a court order;

(3)

For the purpose of collecting the occupation tax; or

(4)

For any prosecution for failing to pay the occupation tax.

(Code 1989, § 11-10; Ord. of 10-2-1995, § 1)