§ 78-512. Option of the business license division manager to send bills.

(a)

Notwithstanding any language to the contrary elsewhere in this article, the business license division manager may choose to send bills to attorneys who list their address with the State Bar of Georgia as being located unincorporated Cobb County, including those attorneys who list only post office boxes as their addresses.

(b)

An attorney who prepares and signs a notarized affidavit that they did not practice law within the jurisdiction of the county during some part of the tax year for which the tax bill was generated may have their bill adjusted for the time period stated in the affidavit when such attorney did not maintain an office within the jurisdiction of the county and/or states such other reasons why the occupation tax should be adjusted. Such adjustment shall not be made for those attorneys who elect to pay the $400.00 per practitioner fee as set forth in subsection 78-38(a)(1) unless the affidavit states that the attorney did not practice law in the jurisdiction of the county at any time during the year for which the tax bill was generated. The business license division manager is authorized to inquire whether such affidavit matches the information maintained by the State Bar of Georgia in connection with the directives of State Bar Rule 1-207 and/or to take such other steps as deemed necessary to determine the accuracy of the affidavit. The submission of an affidavit requesting adjustment shall not act to prevent the imposition of interest should the business license division manager deny the request for adjustment.

(c)

The option of the business license division manager to send bills shall not relieve attorneys from the obligation to pay any tax due for any calendar year by January 31 of the following year.

(d)

The business license division manager may include in any bills, the unpaid tax balance from three other years, including all fees and penalties and the amount of interest, which has accrued on any unpaid tax liability. The failure of the business license division manager to list any unpaid balance on any bill shall not operate to relieve the taxpayer from liability for any balance due.

(e)

It shall be a violation of this section for any attorney to willfully and intentionally misrepresent a material fact in an affidavit to avoid the payment of the occupation tax, and the sole enforcement action to be taken is set forth as follows:

(1)

When the business license division manager has reason to believe that an attorney has willfully and intentionally misrepresented a material fact in any affidavit submitted to business license division for the purposes of avoiding full payment of the occupation tax, he or she shall consult with the county attorney to determine whether such conduct should be referred to the State Bar of Georgia for investigation as to whether a violation of the Georgia Rules of Professional Conduct has occurred.

(Amd. of 2-23-10)