§ 24-167. Exemption certificates.

(a)

The governing authority of DeKalb County, or the collecting officer appointed under section 24-170 of this article, shall make diligent efforts to identify all energy providers and purchasers in the special district and to ascertain whether such a purchaser has completed a uniform exemption certificate provided from the website of the Georgia Department of Revenue seeking to qualify such purchaser for the exemption under O.C.G.A. § 48-8-3.2. Such certificate shall be utilized by such governing authority or collecting officer for the purpose of determining the applicability of the excise tax under this article.

(b)

An energy provider shall be authorized to rely upon such uniform exemption certificates. No penalty shall attach to such provider for failure to collect the excise tax under this article when it has properly collected and remitted local sales and use taxes on such energy where the purchaser would have qualified for the uniform exemption certificate but failed to apply for such certificate or where the purchaser received such certificate but failed to file it with the energy provider.

( Ord. No. 13-05, Pt. I, 2-26-13 )