§ 30-1402. Vending business required to remit sales taxes and keep records.

(a)

Every vendor shall file Georgia Department of Revenue (GDOR) St-3 Forms and remit monthly sale tax revenues to GDOR. Nothing in this section shall prohibit the revocation of any permit in accordance with the provisions of Division 2 of this article.

(b)

Prospective vendors, by filing an application, agree to produce documents and records which may be considered pertinent to the ascertainment of facts relative to the issuance and maintenance of the permit, including but not limited to the following:

(1)

The prospective vendor's bank or other financial institution records, including those which are personal or from any business in which the vendor has any interest, such as savings and checking account records, bank statements, ledgers, deposit tickets, withdrawal slips, canceled checks, check stubs, bank drafts, cashier's checks, certificates of deposit, money market accounts, pass books and applications for each account;

(2)

Personal state and federal income tax statements for the past five years; and

(3)

Records of sales and receipts for purchases and expenses from any business in which a vendor has any interest.

( Ord. No. 2014-06(13-O-1339), § 3, 3-3-14 )