HomeMy WebLinkAboutResolutions 19-05-508 - 05/20/2019 - Sales Tax InformationSTATE OF GEORGiA
COUNTY OF FULTON RESOLUTION NO. 19-05-508
RESOLUTION REQUESTING SALES TAX INFORMATION
FROM THE GEORGIA DEPARTMENT OF REVENUE
PURSUANT TO O.C.G.A. § 48-2-15(d.l) AND
NAMING A DESIGNATED OFFICER FOR ALL RELATED PURPOSES
WHEREAS, Georgia Code O.C.G.A. § 48-2-15 , as amended in 2018 , authorizes the
Commissioner of the Georgia Department of Revenue (hereinafter the "DOR Commissioner") to
provide certain confidential sales tax information to the "designated finance officer or taxing
official" of local governments; and
WHEREAS, more specifically, O.C.G.A. § 48-2-15(d .1) authorizes the DOR
Commissioner to provide to a local government's designated officer, upon request, certain
information relating to vendors that have submitted sales tax reports within the period of time set
forth in that request ; and
WHEREAS, O.C .G.A. § 48-2-15(d.1) further allows the local government 's designated
officer to request that the DOR Commissioner validate , from time to time, the political subdivision
to which sales taxes are being remitted by taxpayers with a business location within that local
government 's boundaries; and
WHEREAS, the City of Milton desires to obtain the sales tax information described in the
above Georgia Code Section;
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Milton, as
follows:
1. The City Council hereby designates the following finance or tax official as the City of
Milton 's Designated Officer for all purposes described in O.C.G.A. § 48-2-15(d.1):
Bernadette Harvill, Finance Director
City of Milton
2006 Heritage Walk
(678) 242-2510
Bernadette.harvill@ cityofmil tonga . us
2. The City Council hereby requests that the DOR Commissioner ( or his/her designee)
furnish to the above-named Designated Officer all vendor sales tax information
described in O.C.G.A. § 48-2-15(d.1)(1) for the City of Milton for the time period
commencing on July 1, 2018 and ending on April 30, 2019;
3. In accordance with O.C.G .A. § 48-2-15(d.1)(2)(B) and following receipt of the
information described in Paragraph 2 , above, the Designated Officer is hereby
authorized to request validation by the DOR Commissioner of the political subdivision
to which one or more vendors/taxpayers with a business location in the City of Milton
have remitted sales taxes for the designated period, with such validation request to
contain the business name and location address of each such vendor/taxpayer and such
other information as may assist the DOR Commissioner in responding to such
validation request;
4. The Designated Officer shall use such information only in the discharge of his/her
duties and shall maintain the confidentiality of such information as required by
O.C.G.A. § 48-2-15(d.1); and
5. The City Council shall comply with all confidentiality requirements of O.C.G.A. § 48-
2-15( d . l ), including, but not limited to, the requirements that 1) such information may
only be discussed by members of the City Council in executive session and 2) members
of the City Council shall recuse themselves from such executive session discussions in
the event of a conflict of interest as described in the above Georgia Code Section.
BE IT FURTHER RESOLVED, that this Resolution shall become effective upon its
approval by the City of Milton City Council, and the official named above shall remain The City
of Milton's Designated Officer for all purposes under O.C.G.A. § 48-2-15(d.1) until further action
of the Board of Commissioners.
BE IT FURTHER RESOLVED, that the City of Milton City Clerk is hereby directed to
provide a certified copy of this Resolution to the Georgia Department of Revenue via email
(public.disclosure@ dor.ga.gov) or to otherwise transmit a copy of this Resolution as may directed
by the Georgia Department of Revenue.
PASSED AND RESOLVED this 20 th day of May 2019.
~:LTON CITY cou;~
Mayor
ATTEST: ?»n!;nd
City Clerk «]
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