§ 78-42. Duty of businesses to maintain records; confidentiality; and audits.  


Latest version.
  • (a)

    The supervisor of the business license office is authorized to require from all current and past business license holders and business registration certificate applicants, copies of sales tax reports made by the applicant or license holder for a previous quarter to the state. It shall be the responsibility of the person holding a license under this chapter to secure, preserve and keep reasonable records, including payments to subcontractor, the business license number of any subcontractors, W-2s, 1099s, rents received from tenants and box holders, and records containing the amount of sales receipts, and such records and any other documents reasonably requested by the business license supervisor shall be furnished upon demand to the supervisor of the business license office, or his authorized representative, for determining the proper classification of the business and for audit purposes to determine the correct amount of occupation taxes for the business. All business registration certificate applicants and holders shall make available all records for audit purposes upon request of the business license supervisor.

    (b)

    The supervisor of the business license office, or his authorized representative, is authorized to issue citations if any licensee or persons who are engaged in business have not obtained a valid business license, professional license, privilege license or special license, as required and defined in this Code, or if the licensee, license holder or license applicant refuses to produce any of the records described in this section when asked to do so.

    (c)

    All information obtained by the supervisor of the business license office regarding gross revenues and the number of employees of any individual business shall be treated as confidential, and no disclosures shall be made by the business license office or any agency of the county regarding gross revenues or number of employees of any individual business registration certificate holder.

(Ord. of 10-25-94; Code 1977, § 3-7-15; Ord. of 8-10-99; Ord. of 7-10-01, #5)

State law reference

Confidentiality of information requirements, O.C.G.A. § 48-13-15.