CONTENTS
PART I .ORGANIZATION OF 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 COLLECTIONS AND TRENDS
Revenue Highlights for the Fiscal Year Ended June 30. 1993 ......................................................................................... 5
Net Collections by Georgia Department of Revenue for Fiscal Years Ended in 1939 to 1993 .Table H-I ........................... 6
Monthly Revenue Department Collections ......................................................................................................................... 6 Changes in Major State Tax Revenues. Dollars and Percent .Chart 1 ............................................................................... 7 Net Revenue Collections by Kind of Tax. for Fiscal Years Ended in1991. 1992 and 1993 .Table H-2 ................................ 8 Georgia Total State Tax Revenue by Major Source. Ten Year Trend .Chart 2 ................................................................... 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 Items, 1989 - 1990. State and Local Revenue Comparisons - Chart 7 .......................... 13 General Revenue per $1,000 of Personal Income 1989 - 1990.State and Local Revenue Comparisons - Chart 8 ............. 14
PART IV .SELECTED TAX DATA BY TYPE AND/OR COUNTY
Sales and Use Tax Revenue by Business Group. FYE June 30. 1993 - Table 1 ............................................................. 15
Adjusted Gross Sales and Use Tax Receipts by Business Group 1992 with Index Change .Table 2 ................................ 16 Growth Trend of Personal Income Tax .Table 3 .............................................................................................................1.7
Motor Fuels and Motor Carriers, Detailed Data for FYE 1993 - Table 4 ...........................................................................1. 8 Personal Income Tax Returns by Income Class - 1991 Income - Table 5 .................... . ............................................... 19 Excise Taxes and Fees in Detail for FYE 1993 - Table 6 .................................................................................................2. 0 Motor Vehicle Tags and Title Revenue for FYE 1991, 1992 and 1993 - Table 7 ...............................................................21 Motor Vehicle Tags and Title Volume for Calendar Years 1990,1991 and 1992 - Table 8 .................................................21 Taxable Values of General Property and Utilities - Table 9 ..............................................................................................22 Net Property Tax Collections by Category for FYE 1993 - Table 10 ................................................................................. 22
Taxable Value of General Property, Public Utilities and Intangibles by Class of Property 1991 and 1992 - Table 11 ......... 23
1991 Personal Income Tax Data by County - Table 12 ...............................................................................................2.4 Selected Tax Statistics by County - Table 13 ...................................................................................................................27 Four Economic Indicators by County and Rank - Table 14 ....................................................................................... 32 Corporation Income Tax Returns by Income Class 1991 Tax Year Returns - Table 15 .....................................................38
1992 Millage Rates by County -Alphabetically Listed -Table 16 ...............................................................................39
1992 Millage Rates by County - Numerically Listed -Table 17 ........................................................................................4.0 Gross Intangible Tax Assessment by County 1992 - Table 18 .................................................................................. 41
Index ..........................................................................................................................................................................4..2..