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 DeKalb County
 Code of Ordinances
 Chapter 24. TAXATION
 Article V. HOTEL OCCUPANCY TAX

  § 24-94. Administration.  

Latest version.

  • (a)

    Authority of finance department. The finance department shall administer and enforce the provisions of this article for the imposition.

    (b)

    Rules and regulations. The finance department shall have the power and authority to make and publish reasonable rules and regulations not inconsistent with this article or other laws of the county and the state, 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 finance department may require.

    (d)

    Examination of records; audit. The finance department 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 finance department may require the filing of reports by any person or class of persons having possession or custody of information relating to rentals of guestrooms which are subject to the tax. The reports shall be filed with the finance department as required and shall set forth the rental charged for each occupancy, the date or dates of occupancy and such other information as the finance department may require.

    (f)

    Disclosure of business of operator; limitation on rule. The finance department 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 operator or 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 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 that 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 1976, § 3-2013)