§ 74-192. Collection of tax.

(a)

Security; director of finance may exact; amount; sale of; notice of sale; return of surplus. The director of finance, whenever he deems it necessary to ensure compliance with this article, may require any person subject thereto to deposit with him such security as the director of finance may determine. The amount of the security shall be fixed by the director of finance, but shall not be greater than twice the persons' estimated average liability for the period for which he files returns, determined in such a manner as the director of finance commissioner deems proper, or $10,000.00, whichever amount is the lesser. The amount of the security may be increased by the director of finance subject to the limitations herein provided. The director of finance may sell the security at public auction, with the approval of the Board of Commissioners of Fulton County, if it becomes necessary to do so in order to recover any tax or any amount required to be collected, interest or penalty due. Notice of the sale may be served upon the person who deposited the security personally or by mail; if by mail, service shall be made in the manner prescribed for service of a notice of a deficiency determination, and shall be addressed to the person at his address as it appears in the records of the director of finance. Upon any sale, any surplus above the amounts due shall be returned to the person who deposited the security.

(b)

Notice of delinquency to persons holding, credits or property of delinquent; time for; duty of persons so notified. If any person is delinquent in the payment of the amount required to be paid by him, or in the event a determination has been made against him which remains unpaid, the director of finance may, not later than three years after the payment became delinquent, give notice thereof by registered mail to all persons in the county having in their possession or under their control any creditors or other personal property belonging to the delinquent, or owing any debts to the delinquent. After receiving the notice, the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the director of finance consents to a transfer or disposition or until 20 days elapse after the receipt of the notice. All persons so notified shall within five days after receipt of the notice advise the director of finance of all such credits, other personal property, or debts in their possession, under their control or owing by them.

(c)

Action for tax; time for. At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any time within three years after the delinquency of any tax or any amount of tax required to be collected, the director of finance may bring an action in the courts of this state, or any other state, or of the United States in the name of the county to collect the amount delinquent together with penalties and interest, court fees, filing fees, attorney's fees, and other legal fees incident thereto.

(d)

Duty of successors or assignees of operator to withhold tax from purchase money. If any operator liable for any amount under this article sells out his business or quits the business, his successors or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the director of finance showing that he has been paid or a certificate stating that no amount is due.

(e)

Liability for failure to withhold; certificate of notice of amount due; time to enforce successor's liability. If the purchaser of a business fails to withhold the purchase price as required, he becomes personally liable for the payment of the amount required to be withheld by him to the extent of the purchase price, valued in money. Within 30 days after receiving a written request from the purchaser for a certificate, the director of finance shall either issue the certificate or mail a notice to the purchaser at his address as it appears on the records of the director of finance of the amount that must be paid as a condition of issuing the certificate. Failure of the director of finance to mail the notice will release the purchaser from any further obligation to withhold the purchase price as above provided. The time within which the obligation of a successor may be enforced shall start to run at the time the operator sells out his business or at the time that the determination against the operator becomes final, whichever event occurs the later.

(f)

Refund of tax, penalty, or interest paid more than once or erroneously or illegally collected. Whenever the amount of any tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or received by the county under this article, it may be refunded, provided a verified claim in writing therefore, stating the specific ground upon which the claim is founded, is filed with the director of finance within three years from the date of payment. The claim shall be audited and shall be made on forms provided by the director of finance. If the claim is approved by the director of finance, the county manager, and the board of commissioners, the excess amount collected or paid may be refunded or may be credited on any amounts then due and payable from the person from whom it was collected or by whom paid and the balance may be refunded to such person, his administrators, or executors.

(Code 1983, § 33-6-12; Res. No. 06-0472, 5-3-06)