§ 10-44. Information to be provided to the Georgia Department of Revenue.

(a)

The City of Hartwell, Georgia, shall participate in the Georgia Department of Revenue's program to verify that businesses paying occupation taxes and regulatory fees are also paying their state and local sales tax.

(b)

Upon adoption of the resolution from which this section derives, any person who performs any business, occupation or profession subject to an occupation tax or regulatory fee under O.C.G.A. § 48-13-1 et seq. shall be required to provide the city the following information when paying such occupation tax or regulatory fee:

(1)

The legal name of the business;

(2)

Any associated trade names for the business;

(3)

The mailing address for the business;

(4)

The actual physical address of each location of the business, if it is different than the mailing address;

(5)

The North American Industry Classification System Code (NAICS) applicable to such business; and

(6)

The sales and use tax identification number assigned to the business by the Georgia Department of Revenue, if the business is required by law to have such a number.

(c)

The information obtained pursuant to subsection (a) of this section shall be provided to the Georgia Department of Revenue. If the person refuses or fails to provide the required information, the city shall notify the Georgia Department of Revenue of this fact.

(d)

The city shall provide written notice to all persons subject to the city's occupation taxes or regulatory fees that:

(1)

The information obtained pursuant to subsection (a) of this section will be provided to the Georgia Department of Revenue; and

(2)

If the person refuses or fails to provide the required information, the city will notify the Georgia Department of Revenue of this fact.

(e)

Within 30 days after receiving the payment of occupation taxes or regulatory fees under O.C.G.A. § 48-13-20, the city shall electronically submit the information received from each business to the Georgia Department of Revenue.

(Res. No. 02-07-11, §§ 1—5, 2-7-2011)