2005 Job Tax Credit Dade Catoosa Fannin Murray Whitfield Walker Gilmer Chattooga Gordon Pickens Towns Union Rabun White Habersham Lumpkin Stephens Floyd Bartow Dawson Cherokee Forsyth Hall Banks Franklin Hart Jackson Madison Elbert Polk Haralson Paulding Cobb Barrow Gwinnett Douglas Fulton DeKalb Walton Clarke Oconee Oglethorpe Wilkes Lincoln Tier 1 Tier 2 Tier 3 Tier 4 71 Counties 35 Counties 35 Counties 18 Counties Carroll Heard Coweta Clayton Rockdale Newton Fayette Henry Morgan Greene Taliaferro Columbia Warren McDuffie Putnam Spalding Butts Jasper Hancock Glascock Richmond Troup Meriwether Pike Lamar Baldwin Jones Jefferson Upson Monroe Washington Harris Talbot Bibb Wilkinson Crawford Twiggs Johnson Burke Jenkins Screven Muscogee Taylor Peach Emanuel Marion Chattahoochee Houston Bleckley Macon Laurens Treutlen Mont- Candler Bulloch Effingham Schley Stewart Webster Sumter Dooly Crisp Pulaski Wilcox Dodge gomery Wheeler Evans Telfair Toombs Tattnall Bryan Chatham Quitman Terrell Lee Randolph Turner Ben Hill Jeff Davis Appling Liberty Long Clay Calhoun Dougherty Early Miller Baker Mitchell Worth Colquitt Irwin Tift Berrien Cook Coffee Atkinson Bacon Pierce Wayne Ware Brantley McIntosh Glynn Seminole Decatur Grady Thomas Brooks Lanier Lowndes Clinch Charlton Camden Echols . Source: The Georgia Department of Community Affairs, 2005