§ 102-211. Administrative provisions and audit.

(a)

The city governing authority 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.

(c)

The collecting officer, or designee, may examine the books, papers, records, financial reports, equipment and other facilities of and locations within the city of any purchaser which is required to remit the excise tax to the energy dealer under this article.

(d)

As part by the audit report required by the 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. 2012-121, § 12, 11-20-2012)