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 Fulton County
 Code of Ordinances
 Chapter 74. TAXATION
 Article III. HOTEL/MOTEL OCCUPANCY TAX

  § 74-193. Administration of article.  

Latest version.

  • (a)

    Authority of director of finance. The director of finance shall administer and enforce the provisions of this article for the imposition of the Hotel/Motel Occupancy Tax.

    (b)

    Rules and regulations. The director of finance shall have the power and authority to make and publish reasonable rules and regulations not inconsistent with this article or other laws of Fulton 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 article and the collection of the taxes hereunder.

    (c)

    Records required from operators; form. Every operator renting guestrooms in the county shall keep such records, receipts, invoices, and other pertinent papers in such form as the director of finance may require.

    (d)

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

    (e)

    Authority to require reports; contents. In administration of the tax, the director of finance may require the filing of reports by any person or class of persons having in his or their possession or custody information relating to rentals of guestrooms which are subject to the tax. The reports shall be filed with the director of finance when the director of finance requires and shall set forth the rental charged for each occupancy, the date or dates of occupancy, and such other information as the director of finance may require.

    (f)

    Disclosure of business operators; limitation on rule. The director of finance or any person having an administrative duty under this article shall not make known in any manner whatever the business affairs, operations, or information obtained by audit of books, papers, records, financial reports, equipment, and other facilities of any operator of any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, or 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 article. 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.

(Code 1983, § 33-6-13; Res. No. 06-0472, 5-3-06)