§ 62-355. Exemption certificates.

(a)

The city manager, or his designee, shall make diligent efforts to identify all energy providers and purchasers in the city and to ascertain whether such purchasers have completed a uniform exemption certificate provided by the Georgia Department of Revenue seeking to qualify such purchaser under the exemption found in O.C.G.A., § 48-8-32.2. Such certificate shall be utilized by the city manager, or his designee, for the purpose of determining the applicability of the excise tax under this article.

(b)

An energy provider shall be authorized to rely upon such uniform exemption certificates provided by the Georgia Department of Revenue. The energy provider shall not be liable for failing to collect and remit the excise tax imposed under this article if a purchaser has failed to submit the uniform exemption certificate provided by the Georgia Department of Revenue to such energy provider.

(Ord. No. 2012-0924-4, § 1, 9-24-12)