§ 22-55. Returns confidential.

(a)

Except as provided in subsection (b) of this section, information provided to the county by a business or practitioner of an occupation or profession for the purpose of determining the amount of occupation tax for the business or practitioner is confidential and exempt from inspection or disclosure under the Georgia Open Records Act (O.C.G.A. § 50-18-70 et seq.).

(b)

Information provided to the county by a business or practitioner of an occupation or profession for the purpose of determining the amount of occupation tax for the business or practitioner may be disclosed to the governing authority of another local government for occupation tax purposes or pursuant to court order or for the purpose of collection of occupation tax or prosecution for failure or refusal to pay occupation tax.

(Ord. No. 95-10, § 1(25), 9-12-1995)