Except in the case of judicial proceedings or other proceedings necessary to collect
the occupation tax hereby levied, it shall be unlawful for any officer, employee,
agent, or clerk of city, or any other person to divulge or make known in any manner
the amount of gross receipts or any particulars set forth or disclosed in any occupation
tax return required under this article. All contents of said return shall be confidential
and open only to the officials, employees, agents, or clerks of the city using said
returns for the purpose of this occupation tax levy and the collection of the tax.
Independent auditors or bookkeepers employed by the city shall be classed as employees.
Nothing herein shall be construed to prohibit the publication by city officials of
statistics, so classified as to prevent the identification of particular reports or
returns and items thereof; or the inspection of the records by duly qualified employees
of the tax departments of the State of Georgia, the United States, and other local
governments.
