CONTENTS
PART I.ORGANIZATIONOF THE REVENUE DEPARTMENT
Where the Revenue Department Tax Dollar Came from .................................................................................................. 1 Directory of the Department of Revenue .......................................................................................................................... 2 Georgia Department of Revenue Organization Chart ........................................................................................................ 3 Organization of The Department of Revenue .................................................................................................................... 4
PART II.STATE REVENUE COLLECTIONSAND TRENDS
Revenue Highlightsfor the Fiscal Year EndedJune 30. 1991 .......................................................................................... 5 Net Collectionsby Georgia Department of Revenue for FiscalYears Ended in 1939to 1991 .Table H-1 .......................... 6 Monthly Revenue Department Collections ........................................................................................................................ 6 Changes in Major State Tax Revenues. Dollars and Percent ............................................................................................ 7 Net Revenue Collectionsby Kind of Tax. for FiscalYears Ended in1990 and 1991 .Table H-2 ........................................ 8 Georgia Total State Tax Revenue by Major Source. Ten Year Trend .Chart 1 ................................................................ 9 Georgia Total State Tax Revenue by Major Source. Ten Year Trend .Table H-3............................................................ 10 Personal Income and State Income Tax Receipts Comparison .Table H-4 .................................................................... 10
PART Ill .GEORGIA COMPARISONS OF REGION AND NATION
Per Capita Personal Income as a Percent of U.S. Average .Chart 3 .............................................................................. 11 Per Capita Personal Income Percent Increase Comparisons by Period .Chart 4 ........................................................... 11 Total Personal Income as a Percent of the U.S. .Chart 5 .............................................................................................. 12 Total Personal Income Percent Increase Comparison by Period .Chart 6 ...................................................................... 12 Per Capita Amounts of Selected hems. 1988 .1989. State and Local Revenue Comparisons .Chart 7 ........................ 13 General Revenue per $1.000 of Personal Income 1988 .1989.State and Local Revenue Comparisons .Chart 8 .......... 14
PART IV .SELECTEDTAX DATA BY TYPE AND/OR COUNTY
Sales and Use Tax Revenue by Business Group. FYE June 30. 1991 .Table 1.............................................................. 15 AdjustedGross Sales and Use Tax Receiptsby Business Group 1990 with Index Change .Table 12 ............................ 16 Growth Trend of Personal IncomeTax .Table 13 .......................................................................................................... 17 Motor Fuels and Motor Carriers. Detailed Data for FYE 1991 .Table 4 .......................................................................... 18 Personal Income Tax Returns by Income Class .1989 Income .Table 5 ........................................................................ 19 ExciseTaxes and Fees in Detailfor FYE 1991 .Table 6 ............................................................................................... 20 Motor Vehicle Tags and title Revenue for FYE 1989. 1990 and 1991 .Table 7 .............................................................. 21 Motor Vehicle Tags and Title Volume for Calendar Years 1988.1989 and 1990 .Table 8 ................................................ 21 Taxable Values of General Property and Utilities.Table 9.............................................................................................. 22 Net Property Tax Collections by Categoryfor FYE 1991 .Table 10 ................................................................................ 22 Taxable Value of Genera Property. Public Utilities and Intangibles by Class of Property 1989 and 1990 .Table 11 ........ 23 1989 Personal Income Tax Data by County .Table 12 .................................................................................................. 24 SelectedTax Statistics by County .Table 13.................................................................................................................. 27" Four Economic Indicators by County and Rank .Table 14.............................................................................................. 32 Corporation I ~ C OTaW x Returns by Income Class 1989 Tax Year Returns .Table 15.................................................... 38 1990 Millage Rates by County .Alphabetically Listed .Table 16 .................................................................................... 39' 1990 Millage Rates by County .NumericallyListed .Table 15 ...................................................................................... 40*" Gross IntangibleTax Assessment by County 1990 .Table 18 ........................................................................................ 41
Index ......................................................................................................................................................................4.2.....