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 Fayetteville
 Code of Ordinances
 Chapter 10. ALCOHOLIC BEVERAGES
 Article IV. EXCISE TAXES

§ 10-106. Administration; enforcement; rules; records; confidentiality of reports.  

Latest version.

  • (a)

    Authority of the city. The city manager shall administer and enforce the provisions of this article for the levy and collection of the tax imposed by this article.

    (b)

    Rules and regulations. The city manager shall have the power and authority to make and publish reasonable rules and regulations not inconsistent with this article or other laws of the city 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 collections of the taxes hereunder.

    (c)

    Records required from licensee; form. Every person who sells alcoholic beverages in the city shall keep such records, receipts, invoices and other pertinent papers in such form as the city manager may require.

    (d)

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

    (e)

    Authority to require reports; contents. In the administration of the provisions of this article, the city may require the filing of reports by any person or class of persons having in possession or custody information relating to sales of alcoholic beverages which are subject to the tax. the reports shall be filed with the city and shall set forth the price charged for each sale, the date or dates of sales, and such other information as the city manager may require.

    (f)

    Disclosure of business of operations, etc.; limitation on rule. The city manager or any person having an administrative duty under this article shall not make known in any manner the business affairs, operations or information obtained by an audit of books, papers, records, financial reports, equipment and other facilities of any licensee or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, 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, except in the case of judicial proceedings or other proceedings necessary to collect the tax hereby levied and assessed. Successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, upon satisfactory proof of interest, 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. This paragraph is limited by requirements of the Open Records Act of Georgia, O.C.G.A. § 50-18-70 et seq., as the same may be amended from time to time.

(Ord. No. 0-41-02, §§ 1, 2, 9-19-02)