§ 6-37. Administration of division.

(a)

Authority of Tax Commissioner of Fulton County. The tax commissioner will administer and enforce the provisions of this article for the levy and collection of the tax imposed by this article.

(b)

Rules and regulations. The tax commissioner has the power and authority to make and publish reasonable rules and regulations not inconsistent with this article or other laws of the county and the State of Georgia or the constitution of this state or the United States for the administration and enforcement of the provisions of this division and the collection of the taxes hereunder.

(c)

Records required from operators; form. Every licensee for the sale of alcoholic beverages by the drink in the unincorporated area of Fulton County to a person must keep such records, receipts, invoices and other pertinent papers in any form as the tax commissioner may require.

(d)

Examination of records; audits. The tax commissioner or any person authorized in writing by the tax commissioner may examine the books, papers, records, financial reports, equipment, and other facilities of any licensee liable for the tax, in order to verify the accuracy of any return made, or if no return is made by the licensee, to ascertain and determine the amount required to be paid.

(e)

Authority to require report; contents. In administration of the provisions of this article, the tax commissioner may require the filing of reports by any person or class of persons having in such person's possession or custody information relating to sales of alcoholic beverages which are subject to the tax. The report must be filed with the tax commissioner when required by the tax commissioner and must set forth the price charged for each sale, the date or dates of sale, and such other information as the tax commissioner may require. The tax commissioner will report to the Fulton County Police Department all determinations finding the licensee deficient under this article.

(f)

Disclosure of business of operators; limitation on rule. The tax commissioner or any person having an administrative duty under this division will not make known in any manner the business affairs, operations, or information obtained by an audit of books, papers, records, financial reports, equipment, and other facilities of any licensee or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any return, or to permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person not having such administrative duty under this division, except in the case of judicial proceedings or other proceedings necessary to collect the tax hereby levied and assessed. Successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, may be given information as to the items included in the measure and amount of unpaid tax or amounts of tax required to be collected, interest, and penalties.

(Ord. No. 05-1249, 11-2-05)