The City of Atlanta and Barbara Fouch, d/b/a Creative Media Displays of Georgia, appeal the Fulton County Superior Court’s order directing them to disclose Fouch’s tax returns to Corey Entertainment, Inc. Corey Entertainment sought the documents as part of its challenge to the City’s decision to award an airport advertising contract to Creative Media Displays and Clear Channel, Inc. Fouch and the City of Atlanta argue that the tax returns are exempted from disclosure under the Georgia Open Records Act1 because federal regulations prohibit their disclosure without Fouch’s consent. Because federal regulations do not prohibit the disclosure of the documents, which fall within the purview of the Georgia Open Records Act, we affirm. Corey Entertainment filed a formal protest after the City announced its decision to award an advertising concession contract for the Atlanta airport to Clear Channel, Inc. As part of its winning bid, Clear Channel promised to subcontract 30 of the work to Creative Media Displays, which was certified as a Disadvantaged Business Enterprise DBE. Corey Entertainment challenged the City’s decision on the basis that Creative Media Displays did not qualify as a DBE, and that but for its DBE status, Corey Entertainment would have won the contract. Corey Entertainment submitted an Open Records Act request to the City, but the City offered to produce only some of the relevant documents, and refused to produce Fouch’s tax returns.
Creative Media Displays was certified by the City as a DBE pursuant to a program administered by the U.S. Department of Transportation. Under that program, in order for the City to be eligible for certain federal funds, the DOT requires the City to ensure “that at least 10 of all businesses at the airport . . . are concerns owned and controlled by a socially and economically disadvantaged individual.”2 A qualifying concern owned by socially and economically disadvantaged individuals is referred to in the DOT regulations as a “Disadvantaged Business Enterprise.”3 The DOT regulations set forth the standards and procedures for the City to use to determine whether an enterprise qualifies as a DBE. In May, 2002, Fouch applied for DBE certification, and the City granted that application in July, 2002.
