§ 24-170. Administrative provisions; audits; examinations; collecting officer.  


Latest version.
  • (a)

    The governing authority of DeKalb County shall be authorized to designate a collecting officer for collection and administration of the excise tax under this article.

    (b)

    The collecting officer shall be authorized to provide for procedures necessary to the proper implementation of this article, including, but not limited to, periodic auditing of dealers collecting and remitting the excise tax. The collecting officer, or the designee of the collecting officer, is specifically authorized to examine the books, papers, records, financial reports, equipment, or other facilities of any purchaser which is required to remit the excise tax under this article.

    (c)

    In accordance with O.C.G.A. § 48-13-118, as part of the audit report required under O.C.G.A. § 36-81-7, the auditor shall include, in a separate schedule, a report of the revenues pertaining to the excise tax under this article.

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