1994 statistical report [1994]

,:#!!forms 'IE- Qfollhts, ~r.
<!Lommissioner

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410 'IDrinittr-~asl7ington ~uilbing J\tlanfa, e.orgia 30334 (404) 656-4015
January 9, 1995

The Honorable Zell Miller, Governor and
Members of the General Assembly State of Georgia Atlanta, Georgia 30334
Governor and Members:
As required by law, I herewith submit to you the Statistical Report of the Department of Revenue for the fiscal year ending June 30, 1994.
Net collections for the fiscal year totaled $8,444,864,060, an increase of $618,003,317 over the previous fiscal year. This 7.9% increase gives evidence of Georgia's continuing economic growth and regional leadership.
The goal of this Department is to provide for Georgia the fairest and most efficient Revenue Department in the country. Our continuing progress toward achieving this goal is directly attributable to the dedicated and quality work performed by our employees and the excellent cooperation we receive from you, your respective staffs, and our associated agencies.
Respectfully s u b ?~ J A '

MEC:bf

/;M cus E. Collins, Sr. Commissioner

An Equal Opportunity Employer

FOREWORD
Tax Data Available by County
Personal income tax returns have been tabulated by county and are shown in Table 12 on pages 24,25 and 26. Table 13, beginning on page 27, shows sales and use tax collections with corresponding growth indexes; assessed property values of the gross general digest, net general digest and public utility digest; and motor vehicles by major type. Table 14, beginning on page 32, presents the counties by population and the size or magnitude ranking using income, sales, motor vehicle and property digest information found in the two preceding tables. The four right hand columns give each county as a per capita amount so an alternate method of comparison can be made.
Table 16 and 17, on pages 39 and 40 list the property tax millage rates by county in an alphabetic and numeric series. The alphabetic table 16 gives the reader a quick access to a given county's millage rate, while Table 17 gives the reader a quick method of comparing a given millage rate numerically with the other counties.
Table 18 on page 41 displays gross intangible tax assessments by county.

SALES AND USE TAX

The Sales and Use Tax was begun in March, 1951, in Georgia at a 3% statewide rate. Georgia was the 30th state to use this tax source and there are presently 45 states using it. The tax has been one of the largest state revenue sources since it was adopted and presently produces one-third of the state-generated tax revenue. This statewide rate was increased to 4% on April 1, 1989.

An additional 1% was added in Fulton and DeKalb Counties as a dedicated revenue for the construction and operation of the Metropolitan Atlanta Rapid Transit Authority. More than two hundred million dollars were collected for M.A.R.T.A. in the past fiscal year by the Revenue Department. A 1% Local Option Sales Tax also generated six hundred and twenty-one million dollars in revenue for 151 county governments, 423 municipal governments and ten schools districts during the past fiscal year. A special 1% Sales Tax began July 1, 1985 and produced four hundred and thirty-one million dollars for 111 county government, participants during the past fiscal year.

The Sales and Use Tax has been a consistent revenue source with only minor changes in the law since its inception. About 80% of the Georgia Personal income is represented in the collections of this tax each year. Although this is an overall proportional tax, most people agree that it is slightly regressive in that lower income households spend a larger percentage of their income on items subject to the sales tax than do higher income households.

Sales and Use tax is shown by:

Commodity County County ranking, sales dollars Total Collections

pages 15, 16 " 27,28,29,30,31 32,33,34,35,36,37 1,7,8,9,10,31

ii

INDIVIDUAL INCOME TAX

The Individual Income Tax was initiated in 1929 and for two years was assessed at one third of the federal rate. A graduated system was begun in 1931 and revised in ~ 937 to essentially the present graduated scale used by the Georgia joint filer today. Several refinements such as withholding, estimated tax, and new graduated schedules for certain types of filers have been introduced over the years.

The tax, unlike sales and motor fuel, was handicapped at creation and was only allowed to tax the affluent incomes. The basic allowance (exemptions and deductions) relieved all but a small percentage of the Georgia families from paying state income taxes. With the inflationary rise of income, the basic non-taxable allowances become a smaller percentage ofthis income so that today four-fifths ofthe Georgia families pay state income taxes.

The individual income tax is considered to be "levered" because it changes 1.6 times the change of income acitivity. This leverage is shown as an "Income elasticity ratio" in the last column in Table H-4 on page 10.

Personal income tax information is shown by:

Total County Gross income comparisons Charts

Pages 1,8,10,17,19 24,25,26 32,33,34,35,36,37 7,9

MOTOR FUEL TAX
The Motor Fuel tax is the oldest major tax presently in use. Georgia was one of ten states that adopted this tax source in 1921. Five states had initiated the use of Motor Fuel taxation in 1919 and 1920. All states (48 back then) began motor fuel taxation by 1929 and this was the largest state tax in Georgia and most other states until
after World War 11. After being the state's top revenue source for three decades, the new 3% sales tax pushed motor
fuel back to numbertwo during the 1950's and 1960's. The individual income tax, with its graduated scale and aided by an inflationary rise of incomes, finally relegated motor fuel to the number three position in the 1970's.
In spite of its less lofty position on the team, this hard-working motor fuel tax generates as much state revenue today as the whole tax system could produce in the early 1950's. A rate of 7 cents per gallon was in effect in January, 1950. The motor fuel tax rate decreased to 6 cents on 7-1-51, increased to 6 1/2 cents on 7-1-55 and increased
to its present rate of 7 1/2 cents on 6-1-71. Then on 7-1-79, 3% from Sales Tax was added. In 44 years the rate
has increased less than 8%.
Motor fuel taxes are presented on pages 1,7,8, and 18.

CORPORATE INCOME TAX
The corporation income tax was initiated in 1929 and for two years was assessed at one third of the federal rate. The rate was changed to: 4% in 1931; 5 1/2% in 1937; 7 1/2% in 1949-50 (temporarily); 5 1/2% in 1951, 4% in 1955 with Federal taxes no longer deductible; 5% in 1964; and the present 6% went into effect in 1969.

iii

The corporation income tax has been a major tax source since its inception by the state. It was the fourth largest state revenue producer for over two decades. The battle for third largest revenue producer has been won by the corporation income tax in the last five fiscal years over the old reliable motor fuel tax. A corporations net worth tax is administered in conjunction with the income tax program. Pages 1,7,8,9, 1Oand 38, show collections from corporation income tax and net worth tax.
TOBACCO TAXES
The taxation of cigars and cigarettes was begun in 1923 by Georgia. The rate on cigarettes had gradually increased to 5 cents a pack by 1955, in 1964 it was raised to 8 cents, and in March, 1971 , to the present 12 cents a pack. Most states have increased cigarette taxes rapidly in the last 15 years so the Georgia rate has remained approximately average. The revenue from this tax is under 2% of the Department's collections and almost equals the combined state collections of liquor and beer. Pages 1,7,8 and 20, show detailed cigarette collection data.
LIQUOR, BEER AND WINE TAXES
Tl:le sale of alcoholic beverages was begun in the mid 1930's after Prohibition was repealed nationally. The local option concept prevails in Georgia in the licensing and sale of alcohol beverages. This means that any city or county which wants to provide for the licensing of distilled spirits can do so only after holding a public election, to determine whether the citizenry wanted it. If they don't, then the question is dropped for two years at which time another election maybe held. If the vote indicates that the citizenry does want to license, the sale of spirits in their area, then sale and manufacture in the area is permitted. This is provided that the manufacturer, wholesaler, or retailer has obtained a current valid license from the State Revenue Department, and obtained all necessary licenses from the city or county in which the licensee will have his place of business. Alcoholic beverage collections are shown on pages 1,7,8 and 20.
MOTOR VEHICLE TAGS AND TITLES
The motor vehicle license law was initiated in 1910 and a title law was added in 1963. A title is to a motor vehicle what a deed is to a piece of real estate. The law requires you to secure a title at the time your vehicle is purchased.
Non-residents who move to Georgia permanently, as opposed to those who are merely sojourning, must purchase a Georgia tag within seven(?) days after establishing their residence in Georgia. Persons employed on a temporary basis in Georgia or just passing through are not required to register their vehicles if they remain in the state for less than 30 consecutive days. Military personnel are not required to register vehicles in Georgia as long as they display valid licenses from their home states. However they may purchase Georgia plates if they wish. Out-of-state students may use vehicles in Georgia without purchasing a Georgia tag, provided they display valid licenses from their home states.
Application for tags and/or decals for all vehicles, and payment for ad valorem taxes on the vehicles are made through the county tag agent. The county tag agent is the county tax commissioner or tax collector. The county tag agent issues all the tags or renewal decals except those for certain large trucks. These are issued by the Department of Revenue. Applications for titles may be submitted to the county tag agent or to the Department of Revenue.
iv

Each license and or tag application must be filed in the county of legal residence of the person who owned the vehicle on January 1. If the vehicle is used in connection with some established business enterprise located in another county, the license application must be filed in the county where the business is located. Motor vehicles owned by non-Georgia residents must be registered in the county where they are located.
By law, the tax collector or tax commissioner of each county is charged with the duties of tag agent. Any inquiries or needs concerning motor vehicles registration and licensing should be directed to the tag agent in your county. Application for a renewal decal on an existing tag must be made each year the earlier the better. Motor Vehicle Information is shown on pages 1,7,8,21,27,28,29,30 and 31.
PROPERTY TAX
The Property Tax Division oversees all forms of taxation with respect to real property, personal property, utilities, automobiles, intangible property, real property recording, property abandonment, and intangible property recording.
The ad valorem property tax is the primary source of revenue for local government units in Georgia, including cities, counties, and school districts. In addition, a small amount of property tax revenue goes into the State Treasury. County and city tax officials administer the tax but the State Revenue Commissioner exercises some supervisory authority to assure that the tax is administered uniformly throughout the state and in accordance with the law.
The ad valorem tax is based upon the "value" of the real and personal property which is subject to the tax. The tax rate, or "millage", in each county is set annually by the Board of County Commissioners or other governing authority of the taxing jurisdiction. A tax rate of "one mill" represents a tax liability of $1 per $1,000 of assessed value. The average county millage rate in 1990 was under 25 mills; the amount collected for the State in each county was only 1/4 mill. Pages 1,8,22 and 23, shows collections from property taxation. Additional related property information is shown on county tables beginning on page 27.
UTILITIES
The assessed value on public utilities is a centralized system operated by the Property Tax Division of the Revenue Department. There are 187 utility systems consisting of 23 Railroad, 46 Telephone, 56 Electric, 4 Gas, 23 Municipal Gas, 6 Pipeline, and 29 Airlines Flight Equipment. Three basic factors are reviewed in arriving at assessment of utilities: Fair Market value of the System, portion of the system in Georgia, and the portion of the system in each taxing jurisdiction.
There are 272 equipment car companies assessed by the utility digest section based on Georgia usage.

THIS REPORT PREPARED BY THE FOLLOWING:

Commissioner.......................Marcus E. Collins.Sr. Research Officer. ..................Derwent K. Langley

Cover and Charts................... Derwent K. Langley Typesetting .............................Rashell F. Robinson

V

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 11- STATE REVENUE COLLECTIONS AND TRENDS
Revenue Highlights for the Fiscal Year Ended June 30, 1994 ............................................................................................ 5 Net Collections by Georgia Department of Revenue for Fiscal Years Ended in 1939 to 1994 - Table H-1 ........................... 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 in1992, 1993 and 1994-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 ln_come Percent Increase Comparison by Period - Chart 6 ....................................................................... 12 Per Capita Amounts of Selected Items, 1990 -1991. State and Local Revenue Comparisons - Chart 7 .......................... 13 General Revenue per $1,000 of Personal Income 1990 -1991. 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, 1994 - Table 1 ............................................................... 15 Adjusted Gross Sales and Use Tax Receipts by Business Group, 1993 with Index Change - Table 2 ............................... 16 Growth Trend of Personal Income Tax - Table 3 .............................................................................................................. 17 Motor Fuels and Motor Carriers, Detailed Data for FYE 1994 - Table 4 ............................................................................ 18 Personal Income Tax Returns by Income Class -1992 Income - Table 5 ......................................................................... 19 Excise Taxes and Fees in Detail for FYE 1994 - Table 6 .................................................................................................. 20 Motor Vehicle Tags and Title Revenue for FYE 1992, 1993 and 1994 - Table 7 ............................................................... 21 Motor Vehicle Tags and Title Volume for Calendar Years 1991, 1992 and 1993 - Table 8 ................................................. 21 Taxable Values of General Property and Utilities - Table 9 .............................................................................................. 22 Net Property Tax Collections by Category for FYE 1994 - Table 10 ................................................................................. 22 Taxable Value of General Property, Public Utilities and Intangibles by Class of Property 1992 and 1993 - Table 11 ......... 23 1992 Personal Income Tax Data by County - Table 12 .................................................................................................... 24 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 1992 Tax Year Returns - Table 15 ..................................................... 38 1993 Millage Rates by County -Alphabetically Listed - Table 16 ..................................................................................... 39 1993 Millage Rates by County - Numerically Listed - Table 17 ......................................................................................... 40 Gross Intangible Tax Assessment by County 1993 - Table 18 ......................................................................................... 41 Index .............................................................................................................................................................................. 42
vi

SOURCES OF THE REVENUE DEPARTMENT TAX DOLLAR FISCAL YEAR ENDING JUNE 30, 1994 - TOTAL $8,444,864,059.57

BILLIONS

0

2

3

4

SALES AND USE TAXES (39.97%)

PERSONAL INCOME TAXES (42.41%)

711.71

CORPORATION INCOME TAXES (6.1

MOTOR FUEL TAXES (4.33%) MOTOR VEHICLE FEES (2.40%)
TOBACCO TAXES (1.07%) BEER, WINE & LIQUOR (1.31)
ESTATE (1.04)

i

__ i_________~----------+----

:

(

1

--- ----i-------L______j___--+------l

1

I

i

I

----1 -------------i-------------i' - - - - - ~ - - - + - - - - - + - - - - + - - - - <

I

'

i

02,355,049.1~

- + '- - - + - - - -

---~ --f~---- MISCELLANEOUS:
_0,689,065.97 _Property

l $32,525,857.96

Corporate Net Worth

i $18,850,010.45

Coin Operated Amusement Machines1 $1,332,395.00
1

: Financial Institutions Occupation Tax /$10,562,225.19

110,9~,o9o. 7oAlcoholic Beverage License

t $2,032,775.00

!

Motor Carrier Fee

I $2,971,371.99



other Licenses and Fees

i $30,598,115.76

. 7,808, ~ 92.02

1% Sales Tax Collection Fee

$11,841,533.06

- - - - - + - ~ - I
- ---,-- - ----+-

---+------<

MISCELLANEOUS (1.31%)

DIRECTORY
Georgia Department of Revenue 270 Washington Street
Trinity-Washington Building Atlanta, Georgia 30334
Phone: (404) 651,656 or 657 + Appropriate Digits when calling from outside the State complex. When calling within the State complex, dial 6 and the digits listed below

ADMINISTRATIVE OFFICES Commissioner, Room 410, Phone 4015 Deputy Commissioner, Room 410, Phone 4015 Executive Assistant, Room 410, Phone 4005 Controller, Room 434, Phone 4767 Budget Officer, Room 434, Phone 6676 E.E.O. Officer, Room 425, Phone 6708 Hearing Officer, Room 401, Phone 4233 Internal Audit, Room 436, Phone 5628 Internal Investigation, Room 413-1, Phone 4230 Personnel, Room 411, Phone 401 O Payroll, Room 411, Phone 4013 Training Officer, Room 424-E, Phone 0568

CENTRAL AUDIT DIVISION Director, Room 108, Phone 4200 Supervisors, Room 108 Phone 4200 Audit Staff, Room 108 Phone 4322

FIELD SERVICES DIVISION Director, Room 320, Phone 2363 Administrative Office, Room 320, Phone 2363 Taxpayer Assistance, Room 322, West Tower, Phone 4071 Task Force, Room 321, Phone 4598 Office Operations, Room 319, Phone 0871

REVENUE REGIONAL OFFICES

ALBANY - 2700 Palmyra Rd.

GIST

Daniel W. Lewis (acting), Mgr., P.O. Box 1357-3170 (912)

ATHENS - 190 Ben Burton Circle, (Bogart, GA)

GIST

William R. Patrick, Mgr., P.O.Box 1843-30603

(706)

ATLANTA - Suite 210,3000 Corporate Center Dr.

GIST

Calvin S. Williams, Mgr. Morrow, GA 30260-4116 (404)

AUGUSTA-1054 Claussen Rd., Suite 310

GIST

S. Wilson Folk, Mgr., P.O. Box211708,30907-1708 (706)

COLUMBUS - 30715th St., Room 215

GIST

James R. Webster.Mgr., P.O.Box 1698-31902

(706)

DOUGLAS - 111 N. Coffee Ave

GIST

Michael Forsyth, Mgr., P.O.Box918-31533

(912)

LITHIA SPRINGS - 351 Thornton Rd., Suite 101

GIST

William R. Fuller, Mgr., P.O. Box 1079-30057

(404)

MACON - 630 North Ave., Suite B

GIST

Tim Jones, Mgr., P.O.Box 4368-31208

(912)

ROME -1401 Dean St., Suite E-30161

GIST

Dennis R. Long, Mgr., P.O. Box 6004-30163

(706)

SAVANNAH - 6606 Abercorn St.

GIST

Cynthia Cyr, Mgr.,P.O. Box 13547-31416

(912)

TUCKER - 2082 E. Exchange Place, Suite 120-30084 GIST

Jerry S. Sewell, Mgr.,

(404)

ALCOHOL AND TOBACCO TAX UNIT Director, Room 320, Phone 4252 Tax Conferee, Room 314, Phone 4262 Audit Section, Room 315, Phone 4262 Enforcement Statewide, Savannah 6606 Abercorn Street Phone (912) 356-2140, (Gist) 362-2140

341-4241 430-4241 241-6058 542-6058 250-2000 960-2000 337-1870 737-1870 259-7451 649-7451 347-4270 384-1794 381-5812 732-5812 321-6055 751-6055 231-6061 295-6061 362-2140 356-2140 230-3500 414-3500

INCOME TAX DIVISION Director, Room 507, Phone 4095 Corporate Conferee, Room 507A, Phone 4170 Individual Conferee, Room 216F, Phone 651-8552 Corporation Audit, Room 511, Phone 4165 Individual Operations, Room 216 0, Phone 4318 Withholding & Ind. Estimate, Room 504, Phone 4181-2 Trust & Estate Section, Room 514, Phone 7043 Refund Inquiry, Room 216X, Phone 6286
INFORMATION SYSTEMS Director, Room 532, Phone 3750 Assistant Director, Room 532, Phone 651-8077
INTERNAL ADMINISTRATION DIVISION Director, Tradeport, Room 1039, Phone 362-6401 Assistant Director, Room 414, Phone 4022 Procurement, Room 327, Phone 3489 Central Accounting, Room 414, Phone 4022 Electronic Funds Transfer, Room 519, Phone 1-8400
MOTOR VEHICLE DIVISION Director, Room 104, Phone 4156 Title Information, Room 1153, Phone 362-6500 Tag Information, Room 1153, Phone 362-6500
PROPERTY TAX DIVISION Director, Room 405, Phone 4240 Assistant Director, Room 405, Phone 4286 Intangible Tax Section, Room 403, Phone 4247 Motor Vehicle Assessments, Room 209, Phone 4242 Real Estate Transfer, Room 405, Phone 4246 Unclaimed Property, Room 403, Phone 4244 Public Utilities, Room 209, Phone 4242
SALES AND USE TAX DIVISION Director, Room 310, Phone 4060 Consultant, Room 310, Phone 4065 Contract Section.Room 311, Phone 4080 Post Audit Section, Room 306, Phone 651-9558
MOTOR FUEL TAX UNIT Assistant Director, Room 417, Phone 4053 Refund & Office Audit, Room 421, Phone 4054 Carrier & Office Collections, Room 421-C, Phone 6976
TAXPAYER ACCOUNTING DIVISION Director, Room 207, Phone 657-9072 Taxpayer Registration, Room 304, Phone 1-8651 Registration Forms, Phone 4092

2

D

GOVERNOR

ASSISTANT TO

REVENUE COMMISSIONER

COMMISSIONER f.-Cynthia Smith (1)

Marcus E. Collins, Sr. (2)

I

DEPUTY COMMISSIONER

T. Jerry Jackson

(3)

CONTROLLER

Travis Williams

(2)

I

EXECUTIVE ASSISTANT Bobby Lenihan (2)

BUDGET
Becky Johnson (2)

INTERNAL AUDIT/ OPERATIONS ANALYSIS
Lannie Greene (8)

ADMN. HEARING

.__

OFFICER

Charles Jordan

(2)

-

OFFICE OF PERSONNEL

SPECIAL f.-- f.-- INVESTIGATIONS

ADMINISTRATION

Sidney JohnSOt'(4)

LEGAL

~

ASSISTANT

Allison Dunn (1)

Bonnie Kaplan(7)
I PAYROLL
Amy Ganter (2)
EEO AND SAFETY

H H

RESEARCH D. Langley (1)
I TRAINING
John Brady (7)

OFFICER

w

f.--
Andrew Fellers(1)

I
INFORMATION SYSTEMS Director
William Wilson (68)

I
MOTOR VEHICLE Director
Clint Moye (293)

I
INTERNAL ADMN. Director
Bob Wilkes (151)

FIELD SERVICES Director
Fred D. White
(373)

TAXPAYER ACCOUNTING
Director Lowell Umbarger
(66)

I
PROPERTY TAX Director
Larry Griggers
(61)

I
CENTRAL AUDIT Director
Edward M. Many
(123)

I
SALES TAX Director
Gary E. Robinson
(98)
I
I

INCOME TAX Director
Don Steele
(127)

ASST. DIRECTOR FOR ALCOHOL &
TOBACCO Chet Bryant

-

ALBANY Manager

ASST. DIRECTOR FIELD SERVICES
Robert Goolsby

ATLANTA Manager Cal Williams

I

....

AUGUSTA Manager

Wilson Folk

TUCKER
..... Manager
Jerry Sewell

- MACON Manager Tim Jones

ASST. DIRECTOR SALES TAX Ronald Wood

ASST. DIRECTOR MOTOR FUEL Phillip Embry

I
COLUMBUS Manager
Jim Webster

....

ATHENS Manager

William Patrick

.....

DOUGLAS Manager

Mike Forsyth

LITHIA
- SPRINGS Manager
Bill Fuller

....

SAVANNAH Manager

Cynthia Cyr

ROME

~

Manager

Dennis Long

ORGANIZATION OF THE DEPARTMENT OF REVENUE

In addition to the offices of State Revenue Commissioner and Deputy Revenue Commissioner, the principal organizational unit of the Department of Revenue is the "Division". The Department is currently organized into nine divisions with the following functions:

CENTRAL AUDIT
Utilizes a staff of professional tax specialists to audit tax accounts (Income, Sales, Motor Fuel and Alcohol). Audits are performed both within the State and throughout the Nation.
FIELD SERVICES
Provides taxpayer information and assistance at eleven regional office locations. Continuously examines taxpayer registrations, compliance with filing deadlines, and collects all delinquent accounts.
Enforces all laws and regulations pertaining to the manufacture, possession, transportation, and sale of legal and illegal alcoholic beverages within the State. The Divisic5n is charged with licensing the sale of distilled spirits, malt beverages, wine, cigars, and cigarettes. It also has the responsibility for enforcing the Motor Fuel Tax Laws. A criminal investigative staff performs specialized investigations, to include investigations to keep organized crime and other persons of bad character out of the industry in cooperation with other state and local enforcement agencies.
INCOME TAX
Administers the Income Tax laws imposed on net income of individuals, fiduciaries and corporations; administers the corporation Occupation or License Tax. Issues regulations pertaining to Income Tax. Manages all taxpayer protests and hearings.
INFORMATION SYSTEMS
Maintains and enhances computer application programs and systems for all areas of tax administration of the Revenue Department. Develops new application programs as requested.
Provides primary data entry support for the individual income and intangible tax systems. Provides data entry backup support to other tax systems.
INTERNAL ADMINISTRATION
Provides supporting services to other Divisions of the Department. Included are centralized processing,

cashiering and accounting activities, procurement and records management, mail handling, supplies and other support functions.
MOTOR VEHICLE
Issues license tags, certificates of title and records liens and security information on all vehicles registered in the State of Georgia. Provides information on all vehicles for local and state enforcement agencies.
PROPERTY TAX
Administers all laws and regulations with respect to Property Tax. This Division is charged with the overall supervision of the Ad Valorem tax including the approval of all county tax digests, the proposed assessment of all public utility property, the preparation of the assessment manual for motor vehicle property and the administration of county property revaluation programs. This Division also administers the Intangible Tax, and the Real Estate Transfer Tax. Also this Division administers law and regulations as set forth in the Unclaimed Property Act.
SALES AND USE TAX
Administers all laws for Sales and Use Tax. Issues regulations pertaining to Sales and Use Tax and manages all taxpayer protests, exemptions and hearings. Also administers the 1% MARTA, Local Option and Special Sales Tax; separately accounts for the 3% sales and use tax on motor fuel.
Administers all laws for Motor Fuel Tax, and Motor Carrier Fuel Tax. The Unit oversees the licensing Motor Fuel distributors and permitting motor carriers. Also, the Unit issues regulations and manages all taxpayers protests and hearings pertaining to Motor Fuel laws.
TAXPAYER ACCOUNTING
Registers all business and individual tax accounts and maintains a registration system on all taxpayers. Supervises the Accounts Receivable and Payable of all accounts for Income Tax, Corporate Tax, Withholding Tax, Tax Estimates, Sales Tax, and Motor Fuel.

4

REVENUE HIGHLIGHTS FOR THE FISCAL YEAR ENDED JUNE 30, 1994
Collections by the Georgia Department of Revenue for the fiscal year totaled a record $8,444,864,060. This represents an increase of $618,003,317 or 7.9%. Monthly revenue collection gains throughout this fiscal year and as shown on the adjacent page for FYE 1995, reflect continued strong growth patterns in Georgia's economy.
The Georgia General Assembly passed H.B. 1527 this year, titled the Georgia Business Expansion Support Act of 1994. The bill expands the types of tax credits that may be claimed by eligible Georgia businesses. It impacts current Georgia sales and use tax law by exempting the sale of: 1) electricity used directly in the manufacture of tangible personal property; 2) machinery used directly in the manufacture of tangible personal property; and 3) primary material handling equipment used directly for the handling and movement of tangible personal property.
H.B. 1527 also impacts Georgia income tax law by: 1) expanding application of the existing job tax credit from the 80 least developed counties to all 159 counties; 2) creating manufacturer's investment tax credits; 3) providing credits to employers who provide approved retraining to their employees; and 4) providing credits to employers who provide or sponsor child care for employees.
H.B. 596 amended O.C.G.A. 48-7-26 and reduced the taxable income of some individual income taxpayers by: 1) increasing the personal exemption for each dependent from $1,500 to $2,000 for tax year 1994, and to $2,500 for tax year 1995; 2) revising the withholding rates effective July 1, 1994 to reflect the $ 2,500 increase in the dependent personal exemption; and 3) increasing the retirement income exclusion from $10,000 to $11,000 for tax year 1994, and to $12,000 for tax year 1995.
The Department's leadership was boosted with the addition of Edward M. Many, Director, Central Audit Division, and William A. Wilson, Director, Information Systems Division. Mr. Many joins the DOR from Price Waterhouse in Washington, D.C., where for the previous two years he was senior tax manager of its Multistate State Consulting Group. Prior to that he spent over twenty-three years at the Department of Finance and Revenue in the District of Columbia, rising to the position of associate director, Audit, Compliance and Investigation Administration. Mr. Wilson brings to the DOR extensive experience in finance and electronic banking. He joins the DOR from his own firm, Wilson & Associates of Palm Harbor, Florida, which he founded in 1991.
5

TABLE H-1. NET REVENUE COLLECTIONS BY GEORGIA DEPARTMENT OF REVENUE FOR FISCAL YEARS ENDED IN 1939 THROUGH 1994 (Net of Commissions and refunds)

FISCAL YEAR
1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957

AMOUNT
$ 40,891,239 44,170,069 40,379,613 57,062,383 55,258,565 56,905,582 58,347,067 75,483,028 92,519,170
101,587,629 102,947,474 117,893,677 145,305, 177 220,504,541 210,038,057 216,092,267 226,226,195 283,154,154 300,953,308

FISCAL YEAR
1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976

AMOUNT
$ 303,953,308 321,701,575 352,008,363 374,423,310 383,717,913 422,532,658 468,242,593 523,598,667 585,583,839 641,167,446 703,269,838 795,124,610 904,279,429 949,145,999
1,145,093,584 1,298,983,504 1,454,888,357 1,485,596,516 1,607,948,444

FISCAL YEAR
1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994

AMOUNT
1,826,490,242 2,094,166,147 2,353,857,341 2,624,812,872 2,911,453,072 3,161,547,531 3,389,302,926 3,818,550,405 4,373,971,602 4,739,023,189 5,090,622,068 5,532,660,034 6,086,780,522 6,802,401,679 6,861,630,535 6,992,517,064 7,826,860,743 8,444,864,060

MONTHLY REVENUE DEPARTMENT COLLECTIONS

MONTH

FYE 1991

FYE 1992

FYE 1993

FYE 1994

July August September

$509,591,658 529,399,245 678,238,947

$492,805,059 521,768,381 649,607,359

522,175,993 557,682,622 694,543,837

568,107,802 607,499,764 754,641,852

October November December

539,194,321 540,572,120 611,532,742

559,539,619 536,053,422 597,411,211

604,670,153 593,334,431 701,502,379

657,880,191 646, 141, 196 764,774,277

January February March

606,575,226 581,711,705 493,258,850

623,376,563 589,455,124 523,683,410

719,226,020 679,039,677 604,555,525

789,719, 170 745,728,788 681,701,287

April May June

644,718,693 496,767,369 639,850,248

684,142,712 530,732,981 679,870,117

766,546,061 603,500,581 786,466,603

837,098,766 653,211,267 740,317,997

SOURCE: Central Accounting, Georgia Department of Revenue

FYE 1995
614,935,096 656,413,246 820,566,211
716,304,841

6

CHART 1 - CHANGES IN MAJOR STATE TAX REVENUES FISCAL YEAR ENDED IN 1992, 1993 AND 1994

NET REVENUE COLLECTIONS GENERAL SALES AND USE TAX MOTOR FUEL TAX PERSONAL INCOME TAX CORP. INCOME & NET WORTH LIQUOR, BEER & WINE TAX CIGARS AND CIGARETTE TAX MOTOR VEHICLE FEE OTHER TAX REVENUES

Collections In Millions

1992

1993

6993 2792
332 3085
386 115
84 84 114

7827 3088
346 3390
480 113
85 177 148

Percentage Changes

Absolute Changes

1994

'92 - '93

'93- '94

'92- '93

'93- '94

8445

11.93%

7.90%

834

618

3375

10.60%

9.29%

296

287

366

4.22%

5.78%

14

20

3582

9.89%

5.66%

305

192

539

24.35%

12.29%

94

59

111

-1.74%

-1.77%

-2

-2

91

1.19%

7.06%

1

6

202

110.71%

14.12%

93

25

179

29.82%

20.95%

34

31

0 NET REVENUE COLLECTIONS GENERAL SALES AND USE TAX
MOTOR FUEL TAX PERSONAL INCOME TAX CORP. INCOME & NET WORTH LIQUOR. BEER & WINE TAX CIGARS AND CIGARETTE TAX
MOTOR VEHICLE FEE OTHER TAX REVENUES

Collections By Tax Type
(In Millions)

Millions

6

8

10

~ - - - - - - - - - + - - - - - ~ - - ; - - -' ~ - - - - - - - - - - , - - - + - - - - - < ------------~---+-----<

Ill 1992 rai 1993 Ill 1994

I IPercentage of Change

Tax Type

"C':
~

i

111192-93 i::;;:i93.94

..!,: .,Cl)
C:

.c:

(.)

7

I IAbsolute Changes
Tax Type

92-93 tm 93-94

TABLE H-2. NET REVENUE COLLECTIONS BY KIND OF TAX, GEORGIA DEPARTMENT OF REVENUE FOR FISCAL YEARS ENDED IN 1992, 1993 AND 1994 Net of Commissions and Refunds (1)
Dollar amounts for fiscal years ending June 30

1992

1993

1994

Motor fuels .......................................................... (2) Cigar and cigarette ................................................... Liquor ...................................................................... Beer ........................................................................ . Wine ........................................................................ SELECTIVE SALES TAX ..................................................

336,012,580.73 84,261,230.83 35,401,347.95 65,075,418.51 14,391,076.64
535,141,654.66

350,329,796.26 84,881,435.42 32,322,792.19 66,809,984.48 13,437,846.83
547,781,855.18

369,383,255.70 90,689,065.97 27,509,063.61 69,730,785.87 13,749,241.22
571,061,412.37

GENERAL SALES AND USE TAX ............................... (4) 2,792,264,916.45

3,088,415,402.89

3,375,043,766.90

PERSONAL INCOME TAXES .......................................... . 3,084,544,502.14

3,390,374,050.01

3,581,672,711.71

Financial Institutions occupation tax ........................ . Corporation Net Worth Tax ..................................... . Corporation income taxes ........................................ . CORPORATION INCOME AND LICENSE TAXES ........... .

8,035,606.70 18,464,957.74 367,290,147.27 393,790,711.71

9,682,191.50 18,771,015.21 460,940,239.57 489, 393.446.28

10,562,225.19 18,850,010.45 519,929,664.97 549,341,900.61

License tags ........................................................ (3) Title registration fees ............................................... . MOTOR VEHICLE FEES ..................................................

72,311,143.96 11,813,184.50 84,124,328.46

133,278,224.49 44,154,596.15
177,432,820.64

151,340,806.09 51,014,243.01
202,355,049.10

ESTATE TAXES ...............................................................

37,583,865.45

39,103,940.78

87,808,192.02

General Property digest (real and tangible personal) Public utilities, ad valorem tax ................................. . Public Service Commission (utility fees) .................. . Intangible property tax ............................................. . Intangibles, recording fees ...................................... . Interest and other property tax revenues .................. . PROPERTY TAXES .........................................................

25,391,216.05 153,883.91
1,019,735.57 1,57,043.47 347,755.86 771,582.17
27,841,217.03

27,453,577.70 198,322.84
1,072,352.46 184,230.90 480,825.07
2,257,198.88 31,646,507.85

29,696,834.90 36,149.41
239,065.02 199,842.15 657,624.01 1,696,342.47 32,525,857.96

Fuel (mileage tax) ................................................ (-) Motor fuel truck fees ................................................ . MOTOR CARRIERS, TAXES AND FEES ......................... .

(-)3,571,069.85 2,491,307.57
(-)1,079, 762.28

(-)4,350,965.22 2,751,876.73
(-)1,599,088.49

(-)3,870,443.04 2,971,371.99 (-)899,071.05

Coin-Operated Amusement Machines, Licenses ...... . Liquor dealers, licenses ........................................... . Beer dealers, licenses .............................................. Cigar and cigarette dealers, licenses ....................... . Wine dealers, licenses ............................................. Motor fuel distributors' fees ..................................... . Contractors fees ...................................................... . Property transfer fees .............................................. . Local Sales Tax 1% collection fees .......................... . other collections ...................................................... OTHER TAXES OR FEES ............................................... . TOTAL NET REVENUE COLLECTIONS ...........................

581,170.00 875,050.00
12,730.00 688,750.00
3,170.00 6,000.00 94,761.03 9,930,392.64 26,113,606.46 38,305,630.13 6,992,517,063.75

1,230,160.00 541,440.00 823,750.00 9,450.00 658,500.00 2,810.00 7,832.00 113,017.22
10,565,668.97 50,359,180.07 64,311,808.26 7,826,860,743.40

1,332,395.00 523,450.00 841,675.00 15,380.00 667,650.00 2,945.00 3,580.00 127,516.13
11,841,533.06 30,598,115.76 45,954,239.95 8.444,864,059.57

(1) Commissions authorized by law for collecting and assessing totaled $99,085,612.66 in FYE 1992, $69,081,699.39 in FYE 1993, and $66,124,480.13 in FY 1994. Refunds paid through the Department of Administrative Services totaled $610,196,971.53 in FYE 1992, $680,319,620.01 in FYE 1993 and $752,093,108.85 in FY 1994. (2) Amounts for motor carrier fuel (mileage) tax are included in "motor fuel taxes" amounts shown in Chart 1. (3) Total excludes accounts receivable (law allows the purchase of certain tags on a quarterly installment basis). (4) Total includes Motor Fuels Sales Tax of $114,848,864.23 in FYE1992, $119,212,062.15 in FYE 1993 and $119,807,584.93 in FY 1994.

8

CHART 2 -TEN YEAR TREND IN GEORGIA'S STATE TAX REVENUES BY MAJOR SOURCES (Fiscal year ended, June 30 of year s1hown)
!

co
ez n
0 ::J
....I
co

s Other Sources
~ Selective Sales Taxes General Sales and Use Tax ~ Income Tax

Q V

,, f::::::::=::::r ,- t::

1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994

YEARS

TABLE H-3. TREND IN GEORGIA'S TOTAL STATE TAX REVENUES BY MAJOR SOURCE 1984 -1994
(Millions of dollars)

Fiscal Year

Department of
Revenue

Other Agencies

Grand Total
(1 )

Breakdown of grand total by major source

General Sales
and Use

Selective Sales Taxes

Income Taxes
(2)

Other Taxes or
Fees

1984

3,819

126

3,945

1,461

537

1,780

167

1985

4,374

142

4,516

1,633

568

2,134

181

1986

4,739

157

4,896

1,735

591

2,358

212

1987

5,091

216

5,307

1,821

664

2,593

238

1988

5,533

233

5,766

1,941

677

2,865

283

1989

6,087

243

6,330

2,113

689

3,251

277

1990

6,802

244

7,046

2,740

703

3,343

260

1991

6,862

274

7,136

2,771

716

3,354

295

1992

6,993

264

7,257

2,792

702

3,452

311

1993

7,826

308

8,134

3,088

728

3,851

467

1994

8,445

339

8,784

3,375

770

4,102

537

1984 1994

96.8% 96.1 %

3.2% 3.9%

100% 100%

37.0% 38.4%

13.6% 8.8%

45.1 % 46.7%

4.2% 6.1%

(1) Because of rounding, detail may not add to totals; percentages computed from unrounded figures. (2) Since January 1966 corporation license taxes have been reported on a combined form with corporation income
taxes and, because of present reporting requirements, a precise separation is not available.

TABLE H-4 - COMPARATIVE TRENDS IN GEORGIA'S PERSONAL INCOME AND STATE INCOME TAX RECEIPTS, 1980 TO 1994

Fiscal Year ending
June 30 (1)

Total personal income

Amount (millions of $)

Change from prior year (%)

Personal income tax receipts

Net amount ($1,000)

Change from prior year (%)

"Income elasticity ratio" (2)

1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994

41,027 45,812 51,830 55,803 61,211 68,920 75,394 83,415 89,647 97,819 104,184 111,406 116,891 125, 116 132,832

12.6 11. 7 13.1
7.7 9.7 12.6 9.4 10.6 7.5 9.1 6.5 6.9 4.9 7.0 6.2

872,836 1,037,181 1, 181,832 1,342,051 1,466,066 1,718,317 1,944,294 2,149,235 2,391,771 2,731,850 2,867,914 2,942,294 3,084,545 3,390,374 3,581,673

19.7 18.8 13.9 13.6
9.2 17.2 13.2 10.5 11.3 14.2
5.0 2.6 4.8 9.9 5.6

1.563 1.607 1.061 1.766 0.948 1.365 1.404 0.991 1.507 1.671 0.746 .0382 0.941 1.375 0.903

(1) Personal income amounts are for immediately preceding calendar year. (2) Ratio of the percentage change in tax receipts to percentage change in personal income. This is a measure of the
sensitivity of personal income tax revenue to changes in personal income. A ratio of 1.000 would indicate identical rate of change for income and tax yield.
Sources: U.S. Department of Commerce, Office of Business Economics; and Georgia Department of Revenue

10

CHART 3
PERCENT 100

GEORGIA AND SOUTHEAST PER CAPITA PERSONAL INCOME AS A PERCENT OF UNITED STATES

95 -

90 85

.--- - - -- - ' ,,,,,__ "'
.,,.

GA.

-/
,,,,.. ,
,,, /

"" ..---
~

- ---- - -_, .-.. -~~

,,, /

-- -"'-

~....- '- .... ....__ ,..

~ S.E.

80

75

70

0

70

75

80

85

90

95

YEAR

CHART 4
PERCENT 80 _
70 _

PER CAPITA PERSONAL INCOME PERCENT INCREASE COMPARISONS BY PERIOD
U.S. - - - S.E.
GA.

60 _ 50 _ 40 _ 30 _ 20 _ 10 _

55.1 54.4
45.8
I I I I I I I I I I I I

58.3 57.3

I I

52. 3

52. 1 53 9

50.2

I

I

I

I

43.o

I

I

37.9

I

I

36.3

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

21. 1
25 1 24. o
I I I I I I

0 - - - - -'68- -to- -'-7-3 - - - -'7-3- to- -'-7-8- - '7-8- -to- -'-8-3 - - -'-83- t-o- -'8-8- - - '-88...t.o.- - '93SOURCE: AUGUST 1994 SURVEY OF CURREHT BUSINESS
11

CHART 5 2.5 2.4

GEORGIA AND SOUTHEAST TOTAL PERSONAL INCOME AS A PERCENT OF UNITED STATES
I I I

25.0 24.0

2.3

23.0

2.2

G 2.1

E

GA.

0

R 2.0 G

A 1.9

/ ....,/

22.0 s
0
u
21.0 T
H
E
20.0 A
s
T
19.0

1.8

18.0

1.7

17.0

0 -&.-----..i..------i...-----..______-+______._o

70

'75

'80

'85

'90

'95

CHART 6
PERCENT
- 80

- 70

66.364.9

60 -

53.5

50 -

I I

I

40 -

I

I

I

30 -

I

I

- 20

I I

"' I

)
0

I


TOTAL PERSONAL INCOME PERCENT INCREASE COMPARISON BY PERIOD

68.7

63.4
I

60.7

I

I

I

I

I

I

I

I

I

I

I

I

I



66.9
63.7
58.2
I I I I I I I I I I I I I


. .
us ----
S.E.
GA.
59.1

47.0
43.0
I
I I I I I
I
I I


36.035. 7
32.2
I I I I I I


'68 to '73 '73 to '78 '78 to '83 '83 to '88

'88 to '93

SOURCE: AUGUST 1994 SURVEY OF CURRENT BUSINESS 12

4

3

-w

I I

""C"
C:
:"":'',

.s0 :

f-

2

CHART 7 - PER CAPITA AMOUNTS OF SELECTED FINANCIAL ITEMS FOR STATE AND LOCAL GOVERNMENTS BY STATE: 1990 - 11991

0 U.S.AVG.

AL

FL

GA

NC

SC

TN

l!!iiil PROPERTY TAX REVENUE ~ TOTAL TAX REVENUE

REVENUE FROM OWN SOURCES
e TOTAL GENERAL REVENUE

SOURCE: GOVERNMENT FINANCES/GF-91 No. 5 - BUREAU OF THE CENSUS

CHART 8 - RELATION OF SELECTED STATE AND LOCAL GOVERNMENT FINANCIAL ITEMS TO $1,000 PERSONAL INCOME, BY STATE: 11990 -1991

250

200

... I
~
I

<f)
0::
:5 150
...J
0 0
100

50

0 U.S.AVG.

AL

FL

GA

NC

SC

TN

El PROPERTY TAX REVENUE

Ell REVENUE FROM OWN SOURCES

~ TOTAL TAX REVENUE

i!l TOTAL GENERAL REVENUE

SOURCE: GOVERNMENT FINANCES/GF-91 No. 5 - BUREAU OF THE CENSUS

Table 1 - SALES AND USE TAX REVENUES BY BUSINESS GROUP, FISCAL YEAR ENDING JUNE 30, 1994

$186,347,986 (5.8%) Manufacturing $283,843,305 (8.8%) Utilities
$247,146,433 (7.7%) Lumber

$725,560,897 (22.5%) Food

c:;; 1$231,754,434 (7.2%) Furniture

$425,470,623 (13.2%) Gen Mere

$520,839,463 (16.2%) Automotive

::;:;:;:.;;:

$270,649,213 (8.4%) Services
TOTAL ALL GROUPS (1) Accounting Adjustments Net TOTAL "NET COLLECTIONS" Vendor Discount Adjusted Total Revenue

$95,507,848 (3.0%) Apparel $236,747,593 (7.3%) Miscellaneous
$3,223,867,794.31 $151,175,972.59
$3,375,043,766.90 $42,033,667.32
$3,417,077,434.22

NOTE: Data is for State tax rate only, excludes local tax areas. State tax rate increased from 3% to 4% effective April 1, 1989. 1(1) The accumulation method for business group totals has been modified due to the enactment of the EFT System and its affects on these reports..

TABLE 2 -ADJUSTED GROSS SALES AND USE TAX RECEIPTSj BY BUSINESS GROUP, 1993 WITH INDEX CHANGE (CALENDAR YEARS OF BUSINESS ACTIVITY)

BUSINESS GROUP

SALES TAX($)

USE TAX($)

INDEX (1987 = 100)

SALES TAX

USE TAX

I 1991

1992 11993

1991 11992 11993

Food

704,017,565

7,915,326

118

121

130 112 104 112

Apparel

94,371,413

709,553

122

130

142 137 228 308

General Merchandise

446,303,839

5,994,499

114

117

135 145 124 147

Automotive

....

Furniture, Home Furnishings, etc.

0)

Lumber

494,738,316 206,994,627 203,188,808

4,394,456 8,128,762 25,058,940

95

103

117

95 83

99

116

124

142 128 88 108

90

100

116 103 92 141

Services

253,462,194

7,882,318

117

118

130 109 102 111

Manufacturers

80,656,769

95,928,419

79

81

82 128 131

152

Utilities (including transportation)

196,276,287

83,234,885

119

121

87

86 88

87

All Other (miscellaneous)

221,657,358

25,484,992

127

139

159 156 109 134

TOTAL

2,901,667,176

264,732,150

110

115

124 109 103 117

*Adjusted gross sales tax receipts relate directly to taxable sales in Georgia by Georgia firms. Gross use tax receipts
relate directly to taxable purchases by Georgia firms from suppliers outside Georgia. The above tax amounts represent four percent of gross taxable sales (or purchases), with adjustments for vendors compensation paid, penalty and interest payments, refunds, returned checks, overpayments, and underpayments. State tax rate increased from 3% to 4% effective April 1, 1989. INDEX adjusted to eliminate tax rate increase impact.

Year of Earnings
1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992
Year of Earnings
1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992
Year of Earnings
1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992

TABLE 3 - GROWTH TREND OF PERSONAL INCOME TAX

Number of Returns

Adjusted Gross Income Reported

Taxable Income Reported

1,725,254 1,809,689 1,898,767 1,949,947 2,022,019 2,037,512 2,100,137 2,220,361 2,310,052 2,410,440 2,528,955 2,606,121 2,663,399 2,702,449 2,713,800 2,722,477

21,549,295,562 24,463,751,255 27,647,850,110 30,808,901,457 34,254,338,431 36,730,568,217 40,189,744,005 44,832,426,607 49,028,039,229 54,170,564,498 60,131,051,918 65,628,920,362 68,617,271,726 71,753,093,318 75,329,837,023 83,090,467,678

13,186,306,090 15,438,847,299 18,025,369,427 20,647,277,254 23,429,341,151 25,559,712,006 28,255,634,758 32,142,678,582 35,445,198,884 *37, 169,975,325 *39, 798,725,461 *44,424, 149,349 *46,207, 194,451 *48,231, 106,989 *51,311,323, 126 *57,098,987,286

Number of Returns
73,359 84,435 89,078 51,180 72,072 15,493 62,625 120,224 89,691 100,388 118,515 77,166 57,278 39,050 11,351 8,677

NUMERICAL INCREASE ANNUALLY

Adjusted Gross Income Reported

Taxable Income Reported

1,945,939,227 2,914,455,693 3,184,098,855 3,161,051,347 3,445,436,974 2,476,229,786 3,459,175,788 4,642,802,826 4,195,612,622 5,142,525,269 5,960,487,420 5,497,868,444 2,988,351,364 3,135,821,592 3,576,743,705 7,760,630,655

1,791,154,284 2,252,541,209 2,586,522,128 2,621,907,827 2,782,063,897 2,130,370,855 2,695,922,752 2,887,043,824 3,302,520,302 *1,724,776,441 *2,628, 750,136 *4,625,423,888 *1,783,045,102 *2,023,912,538 *3,080,216, 137 *5,787,664, 160

Number of Returns
4.42% 4.89% 4.92% 2.69% 3.70% 0.77% 3.07% 5.73% 4.05% 4.35% 4.92% 3.05% 2.20% 1.47% 0.42% 0.32%

PERCENTAGE INCREASE ANNUALLY

Adjusted Gross Income Reported

Taxable Income Reported

9.93% 13.52% 13.02% 11.43% 11.18%
7.23% 9.42% 11.55% 9.36% 10.49% 11.00% 9.14% 4.55% 4.57% 4.98% 10.30 %

15.72% 17.08% 16.53% 14.55% 13.47%
9.09% 10.55% 13.76% 10.27% *4.87% *7.07% *11.62% *4.01% *4.38% *6.39% *11.28%

* E-Z SHORT FORM DOES NOT REPORT NET TAXABLE INCOME
17

Tax Liability
534,564,434 648,023,769 781,341,881 918,162,124 1,068,935,896 1,198,733,931 1,345,337,541 1,555,489,821 1,741,511,900 1,984,216,502 2,202,661,567 2,552,989,236 2,611,698,698 2,750,736,241 2,855,977,290 3,061,836,411
Tax Liability
84,645,754 113,459,335 133,318,112 136,820,243 150,773,772 129,798,035 146,603,610 210,152,280 186,022,079 242,704,602 218,445,065 350,327,669
58,709,462 139,037,543 105,241,049 205,859,121
Tax Liability
18.81% 21.22% 20.57% 17.51% 16.42% 12.14% 12.23% 15.62% 11.96% 13.94% 11.01% 15.90%
2.30% 5.32% 3.83% 7.21%

Table 4. - MOTOR FUELS AND MOTOR CARRIERS: DETAILED REVENUE DATA FOR FISCAL YEAR ENDED IN 1994

MOTOR FUELS

MOTOR CARRIERS

GROSS TAXABLE GALLONAGE BY PRODUCT Gasoline Diesel fuel Liquefied Propane Total, motor fuels

TAX REVENUES BY PRODUCT (DOLLARS)

Gross collections

Gasoline

Diesel fuel

LPG

Subtotal

co

Penalties and interest

Total

3,926,876,427 1,048,191,195 ...... 9,193,898 4,984,261,520
294,515,732.06 78,614,339.64 689,542.36
373,819,250.61 216,204.45
374,035,455.06

SOURCE AND AMOUNT OF REVENUE (DOLLARS)

Motor carrier fuel (mileage) tax

Gross tax receipts

3,862,271.25

Interest and penalties

53,035.60

Subtotal

3,915,306.85

Adjustments (refunds, etc.)

(-) 7,785,749.89

Net receipts, mileage tax

(-) 3,870,443.04

MOTOR FUEL TRUCK REGISTRATION FEES Decals Temporary Permits Subtotal Adjustments, net

2,462,298.00 318,464.00
2,780,762.00 190,609.99

COMMISSIONS DEDUCTED BY DEALERS AND DISTRIBUTORS Gasoline Diesel fuel LPG Total

2,151,139.25 566,508.91 29,436.55
2,747,084.71

Net receipt, motor fuel truck fees

2,971,371.99

Total net receipts motor carriers tax and fees (-)899,071.05

MOTOR FUEL DISTRIBUTORS Net receipts, motor fuel distributors' fee

2,945.00

REFUNDS AND OTHER ACCOUNTING ADJUSTMENTS Tax revenue, motor fuels, net of commissions
and refunds

1,905,114.65 369,383,255.70

Table 5 -GEORGIA PERSONAL INCOME - RETURNS BY INCOME CLASS --1992 INCOME

GA

AGI

NO RETS

%TOT RETS

NET
TAXABLE INC.

% TOTAL NTI AVERAGE NTI

I
TOTAL TAX

AVG. TAX

EXEMPTS

OVER

100,000

86,256

3.2

16,697,753,037

29.2

OVER

50,000

354,997

13.0

17,049,688,823

29.9

OVER

30,000

465,355

17.1

12,131,007,477

21.2

OVER

25,000

170,691

6.3

2,685,636,903

4.7

OVER

20,000

214,693

7.9

2,497,789,906

4.4

OVER

15,000

281,561

10.3

2,233,186,002

3.9

OVER

14,000

62,530

2.3

373,030,029

.7

OVER

13,000

63,957

2.3

342,291,310

.6

OVER

12,000

64,591

2.4

312,844,244

.5

OVER

11,000

65,434

2.4

260,741,286

.5

OVER

10,000

66,387

2.4

220,828,440

.4

OVER

9,000

67,580

2.5

181,686,290

.3

OVER

8,000

67,713

2.5

138,432,670

.2

OVER

7,000

68,539

2.5

99,237,915

.2

OVER

6,000

68,935

2.5

64.250.890

.1

.....
co

OVER OVER

5,000

70,153

2.6

4,000

71,594

2.6

36,968,334 15,192,997

.1 .0

OVER

3,000

73,997

2.7

2,108,584

.0

OVER

2,000

75,656

2.8

1,271,117

.0

OVER

1,000

73,901

2.7

893,404

.0

TO

1,000

187,957

6.9

1,754,147,628

3.1

TOTALS

2,722,477

57,098,987,286

193,583.67 48,027.70 26,068.29 15,733.91 11,634.24
7,931.45 5,965.62 5,351.90 4,843.46 3,984.80 3,326.38 2,688.46 2,044.40 1,447.90
932.05 526.97 212.21
28.50 16.80 12.09 9,332.71 20,973,18

866,880,447 941,318,407 662,127,067 153,904,052 145,306,025 120,039,982
18,039,611 15,904,545 13,491,661 11,026,609
8,758,391 6,881,880 4,942,347 3,410,590 2,157,789 1,176,391
385,593 49,972 35,794 32,101
85,967,148 3,061,836,411

10,050,.09 2,651.62 1,422.84 901.65 676.81 426.34 288.50 248.68 208.88 168.51 131.93 101.83 72.99 49.76 31.30 16.77 5.39 .68 .47 .43 457.38 1,124.65

264,845 1,061,443 1,203,932
383,956 455,897 570,644 124,798 125,280 125,062 124,525 123,735 122,714 120,530 177,759 111,937 107,805 104,658 103,590 102,043
96,077 383,572 5,934,802

TITLE OF FIELD I
FED.AG! ADJ TO FED ADJ TO FED GA.AGI DEDUCTIONS
ITEMIZED WITHHELD CR FROM EST TOTAL CREDIT NO DEPENDS TP OVER 65 ADJUSTMENTS

NUMBER
2,601,026 33,829
316,402 2,599,994 2,261,585
968,682 2,363,816
148,351 2,578,310 5,934,802
241,309 39,205

I

$AMOUNT

I

85,520,907,686 216,320,452
3,342,941,058CR 83,090,467,678 14,941,652,707 11,460,437,921 2,950,141,041 407,249,204 3,410,866,976

4,813,711

~ R OTHER YRS.

I

TOTAL RETURNS TOTAL TAX TOTAL WITHHELD TOTAL PENALTY

NUMBER
82,681 29,126 64,073
2,670

RESIDENTS RETS

JOINT SEPARATE SINGLE HEAD OF HOUSEHOLD

1,125,076 52,970
997,754 431,964

I $AMOUNT
2,847,761 9,545,602
197,021
NON-RES RETS 73,147 4,125 27,996 9,445

Table 6. - DETAILS OF REVENUE FROM SELECTIVE EXCISE TAXES AND BUSINESS LICENSE FEES, FISCAL YEAR ENDED IN 1994

SOURCE OF REVENUE

AMOUNT

BEER

Beer taxes

.. ............. $69,624,320.67

Fines and Forteitures ....................................................... 106,465.20

Total .................................................. 69,730,785.87

CIGAR AND CIGARETTE

Stamp sales ........................................................ $85,748,478.91 Additional tax ............................................................ 3,732,588.00 Fines and forteitures ...................................................... 1,207,999.06
Total .................................................. 90,689,065.97

LIQUOR

Liquor taxes ........................................................ $27,311,502.26

I\J 0

Additional tax -

Fines and forfeitures ............................................................... 197,561.35

Total .................................................. 27,509,063.61

"MOTOR FUELS" (table 4) ....................................... $369,383,255.70

WINE

Wine taxes

................... .................................. $13,697,937.75

Additional tax Fines and forteitures ........................................................... 51,303.47

Total .................................................. 13,749,241.22

TOTAL, SELECTIVE EXCISE TAXES ............................. $571,061,412.37

* all figures are net of refunds and commssions

SOURCE OF REVENUE

AMOUNT

BEER DEALERS

Other licenses ............................................................ $ 10,400.00

Wholesaler licenses .......................................................... 37,500 .00

Retailer licenses .............................................................. 769,950.00

Penalties

................................. 23,825.00

Net total, beer dealers ............................. 841,675.00

CIGAR AND CIGARETTE DEALERS

Wholesaler licenses ........................................................ $ 11,400.00 Manufacturer representative licenses ................................... 3,980.00
Net total, CIC dealers ................................ 15,380.00

LIQUOR DEALERS

Other Licenses & Fees ....................................................... 22,950.00

Wholesalers license & permits ........................................... 31,000.00

Retailer licenses .............................................................. 455,900.00

Penalties

................................................................. 13,600.00

Net total, liquor dealers ........................... 523,450.00

WINE DEALERS

Brokers & others ................................................................. 1,500.00

Manufacturers and Importers ............................................... 5,800.00

Wholesaler license ............................................................. 27,500.00

Retailer license ............................................................... 615,900.00

Penalties

................................................................. 16,950.00

Net total, wine dealers ............................. 667,650.00

COIN-OPERATED AMUSEMENT MACHINES Annual Licenses .............................................................. 851,000.00 Annual Permit Fees ......................................................... 481,395.00 Net Total, Amusement Machines .......... 1,332,395.00

NET TOTAL, BUSINESS LICENSES FEES ................... 3,380,550.00

Table 7. SUMMARY OF REVENUES FROM MOTOR VEHICLE TAGS, TITLES, AND RELATED ITEMS FOR FISCAL YEARS ENDED IN 1992, 1993 AND 1994
(Because of rounding, dollar detail may not add to totals)

SOURCE OF REVENUE

1992

Fiscal Year Ended June 30

1993

1994

TOTAL AMOUNT OF NET* REVENUE (DOLLARS) ............ 84,124,328.46 177,432,820.64 202,355,049.10

Tags, total .............................................................. 72,311, 143.96 Sold by counties ..................................................... 52,906,448.50 Sold at State Office ................................................. 19,404,695.46

133,278,224.49 113,920,927.21
19,357,297.28

151,340,806.09 130,072,072.23
21,268,733.86

Titles, total ............................................................. 11,813,184.50 Sold by Counties ....................................................... 6,092,392.00 Sold at State Office ................................................... 3,085,316.00 Penalties and Adjustments ......................................... 2,635,476.50

44, 154,596.15 29,024,013.00 11,364,207.00
3,766,376.15

51,014,243.01 24,449,947.50
8,057,920.56 18,506,374.95

* Net revenue amounts take into account refunds, commissions retained by county tag agents and other accounting adjustments.

Table 8. - NUMBER OF MOTOR VEHICLE TAGS SOLD, BY MAJOR CATEGORY AND NUMBER OF TITLES SOLD IN CALENDAR YEARS 1991, 1992 AND 1993

SOURCE OF REVENUE

1991

TITLES SOLD, TOTAL NUMBER .................................................. 1,700,925
By counties ............................................................................. 1,170,385 At State Office ........................................................................... 530,540
LICENSE TAGS SOLD, TOTAL NUMBER ..................................... 5,608,393
By counties ............................................................................. 5,601,951 At State Offic ................................................................................. 6,442
TAGS BY MAJOR CATEGORY
Passenger cars, total .............................................................. 3,624,492 Motorcycles, total ........................................................................ 65,331 Trucks, total ........................................................................... 1,437,798 Trailers, total ............................................................................. 476,379
OTHER MOTOR VEHICLE TAGS ........................................................ 6,442

1992
1,659,615 1,205,379
454,236
5,708,926
5,708,924 2
3,701,831 61,674
1,458,751 482,742 3,928

1993
1,886,022 1,250,596
635,426 6,556,500 6,556,499
1
4,262,765 58,536
1,704,415 526,640 4,144

21

Table 9. - TAXABLE VALUES AND TAX RATES, STATE OF GEORGIA FOR GENERAL PROPERTY AND PUBLIC UTILITIES, SELECTED YEARS, 1900 - 1993

Year
1900 1910 1920 1930 1940 1950 1960 1965 1970 1975 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993

State rate (per $1000 value)

Grand Total

5.26 5.00 5.00 5.00 5.00 5.00
.25 .25 .25 .25 .25 .25 .25 .25 .25 .25 .25 .25 .25 .25 .25 .25 .25 .25

433,324 766,887 1,346,883 1,303,460 917,613 1,487,322 3,031,874 4,933,618 11,148,618 23,768,092 39,169,188 43,647,783 48,742,548 53,764,924 56,543,394 63,362,425 71,780,952 81,907,907 91,261,896 93,595,282 104,270,086 111,543,824 111,906,678 119,497,207

NET TAXABLE \AALUES (in thousands of dollars)

Public utilities

General property (net of exemptions)

Total

I I Real Estate

Personalty

45,169 124,337 165,410 216,232 165,146 247,148 423,707 597,128 1,157,333 2,511,472 3,834,604 4,128,671 4,682,122 5,054,863 5,202,576 5,825,500 7,106,812 7,958,817 8,670,933 7,326,170 8,068,762 8,270,111 8,228,261 9,035,698

388,154 642,550 1,181,473 1,087,228 752,467 1,240,174 2,608, 168_ 4,336,490 9,991,285 21,256,620 35,334,584 39,519,112 44,060,426 48,710,061 51,340,817 57,536,925 64,674,040 73,949,090 82,590,963 86,269,112 96,201,323 103,273,713 103,678,417 110,461,509

237,548 389,394 714,151 776,073 500,610 669,405 1,560,867 2,780,518 6,945,928 15,752,237 25,323,247 29,319,208 32,014,161 35,436,602 36,879,455 41,107,746 47,692,096 53,201,039 59,781,840 63,399,420 71,614,692 78,093,075 78,486,562 82,546,475

150,007 253,156 467,322 311, 155 251,857 570,769 1,047,301 1,555,971 1,045,457 5,504,383 10,011,336 10,199,904 12,046,265 13,273,459 14,461,362 16,429,179 16,981,944 20,748,051 22,809,123 22,869,692 24,586,632 25,180,637 25,191,855 27,915,034

Note: Because of rounding, detail may not add to totals.

Table 10. - SUMMARY OF NET PROPERTY TAX COLLECTIONS BY CATEGORY, FISCAL YEAR ENDED IN 1993
(State taxes only, net of refunds and commissions)

PROPERTY TAX CATEGORY

Dollars

General property (real and tangible personal) ...................................................... $ 29,696,834.90 Public utilities, ad valorem tax Airlines ......................................................................................................... Railroads ......................................................................................... 6,785.98 Pipeline ........................................................................................................ Telephone and telegraph companies ...................................................... 252.82 Electric light and power companies .................................................... 7,579.35 Water and gas companies .................................................................... 116.08 Equipment companies ..................................................................... 21,415.18 Total, public utilities, ad valorem ........................................... 36, 149.41
Intangible recording fees ............................................................................................. 657,624.01 Intangible property tax ............................................................................................... 199,842.15 Interest and other property tax revenue .................................................................... 1,696,342.47 Public Service Commission (utility fees) ....................................................................... 239,065.02
Total ...................................................................................... 32,525,857.96

22

TABLE 11. - VALUES OF GENERAL PROPERTY, PUBLIC UTILITIES AND INTANGIBLES,
DOLLARS BY CLASS OF PROPERTY 1992 AND 1993

CLASS OF PROPERTY

ASSESSED VALUES

1992

1993

GENERAL PROPERTY Real Estate ................................................................. 81,913,857,191 Motor Vehicles ............................................................. 8,706,437,887 Other personal tangible property ................................. 19,409,941,016
Total, gross value ..................................................... 110,030,236,094
Exemptions, Homestead, Agriculture and Freeport ............................................... 6,351,818,814
Total net taxable general property ............................. 103,678,417,280

86,674,113,096 9,737,314,858
22,032,431,787 118,443,859,741
7,982,351,208 110,461,508,533

NET CHANGE 1992 To 1993
4,760,225,905 1,030,876,971 2,622,490,771 8,413,623,647
1,630,532,394 6,783,091,253

PUBLIC UTILITIES - GROSS (1) MARKET VALUE Railroads ..................................................................... 1,132,493,000 Telephones .................................................................. 5,298,998,000 Electric ....................................................................... 16,784,061,000 Gas ................................................................................ 900,203,000 Pipeline ........................................................................... 448,277,000 Flight Equipment ............................................................. 915,949,000
Total taxable public utilities (1) .................................... 25,479,981,000

1,126,228,000 5,250,557,000 16,992,528,000
952,743,000 454,210,000 987,464,000
25,763,730,000

-6,265,000 -48,441,000 208,467,000 52,540,000
5,933,000 71,515,000
283,749,000

INTANGIBLE PROPERTY DIGESTS (2) Stock .......................................................................... 16,317,910,605 Bonds .......................................................................... 6,456,127,427 Money ......................................................................... 23,576,498,905 Notes & Accounts Receivable ...................................... 38,293,517,122 Real Estate Mortgage notes Short Term ....................... 9,159,326,262 Collateral Security Loans ................................................ 268,289,776 Other (patents, copyrights, etc.) .................................. 19,432,834,691
Total Taxable intangible property (2) .............................. 113,504,504,788
Grand Total Taxable Value (1) ....................................... 242,662,903,068

17,645,540,689 6,060,723,880
25,400,386,531 41,588,676,716
7,865,332,205 288,962,701
18,323,197,598
117,172,820,320
253,398,058,853

1,327,630,084 -395,403, 547 1,823,887,626 3,295,159,594 -1,293,994,057
20,672,925 -1, 109,637,093
3,668,315,532
10, 735, 155, 785

(1) Gross utility value includes pollution control and motor vehicle which are excluded from net utility digest. (2) These figures are computer prepared without consideration for charge-offs or refunds.

23

Table 12. -1992 PERSONAL INCOME TAX DATA-1992 EARNINGS - BY COUNTY OF RESIDENCE

COUNTY
Appling Atkinson Bacon Baker Baldwin
Banks Barrow Bartow Ben Hill Berrien
Bibb Bleckley Brantley Brooks Bryan
Bulloch Burke Butts Calhoun Camden
Candler Carroll Catoosa Charlton Chatham
Chattahoochee Chattooga Cherokee Clarke Clay
Clayton Clinch Cobb Coffee Colquitt
Columbia Cook Coweta Crawford Crisp
Dade Dawson Decatur DeKalb Dodge
Dooly Dougherty Douglas Early Echols
Effingham Elbert Emanuel Evans Fannin

1990 RESIDENT POPULA-
TION ESTIMATE

(Money Amounts in Dollars):

NUMBER OF RETURNS TABULATED

TOTAL

PER 100 RESIDENTS

ADJUSTED GROSS INCOME LESS DEFICIT

TOTAL

AVG. PER RETURN

NET TAXABLE INCOME

AMOUNT OF TAX LIABILITY

TOTAL

AVG. PER RETURN

TOTAL A.G.I. GROWTH INDEX
1987=100

15,744 6,213 9,566 3,615
39,530

5,732 2,242 3,297 1,072 14,055

36

129,380,853

22,572

86,481,421

4,354,844

760

126

36

40,840,032

18,216

24,786,385

1,237,989

552

125

34

68,612,874

20,811

42,825,489

2,212,435

671

126

30

19,102,426

17,819

11,379,839

566,106

528

108

36

361,893,404

25,748 238, 182,275 12,790,159

910

123

10,308 29,721 55,911 16,245 14,153

3,513 12,552 22,491
6,060 4,968

34

77,210,501

21,979

49,473,380

2,517,728

717

144

42

321,401,251

25,606 208,816,914 11,293,694

900

141

40

608,739,801

27,066 398,135,943 21,653,152

963

136

37

140,997,795

23,267

85,450,250

4,413,877

728

127

35

107,036,060

21,545

68,101,193

3,510,037

707

118

149,967 10,430 11,077 15,398 15,438

59,870 4,055 3,435 4,284 6,058

40

1,833,599,117

30,626 1,303,772,177 68,773,824

1,149

122

39

97,724,112

24,100

63,884,858

3,425,979

845

122

31

73,675,194

21,448

46,505,977

2,374,081

691

131

28

81,374,478

18,995

47,634,006

2,430,775

567

125

39

168,441,486

27,805 112,209,208

5,960,823

984

158

43,125 20,579 15,326
5,013 30,167

13,954 6,669 5,479 2,000 8,887

32

379,821,670

27,220 228,322,961 12,709,911

911

153

32

142,243,784

21,329

89,000,004

4,554,597

683

114

36

131,804,817

24,056

83,275,483

4,416,519

806

126

40

39,470,651

19,735

29,098,752

1,545,356

773

125

29

214,595,389

24,147 139,663,647 7,467,651

840

156

7,744 71,422 42,464
8,496 216,935

2,849 27,508 13,858
2,330 79,671

37

60,594,841

21,269

37,101,230

1,897,668

666

137

39

716,715,185

26,055 463,364,300 25,266,679

919

124

33

368,847,404

26,616 243,888,324 13,036,293

941

133

27

54,246,278

23,282

34,608,291

1,831,431

786

128

37

2,408,792,228

30,234 1,596,209,008 88,228,800

1,107

128

16,934 22,242 90,204 87,594
3,364

1,456 8,594 36,474 31,192
905

9

22,828,316

15,679

15,140,534

723,388

497

133

39

189,069,850

22,000 125,474,321

6,518,167

758

119

40

1,267,962,927

34,763 828,425,054 45,631,642

1,251

159

36

885,420,158

28,386 579,076,401 32,644,931

1,047

131

27

18,847,111

20,826

12,565,901

643,335

711

136

182,052 6,160
447,745 29,592 36,645

74,587 2,086
203,994 11,016 12,539

41

2,094,822,848

28,086 1,313,389,641 73,106,087

980

121

34

46,524,497

22,303

30,066,311

1,564,878

750

128

46

7,992,919,003

39,182 5,754,598,413 314,269,185

1,492

141

37

246,165,704

22,346 157,821,915 8,123,802

737

135

34

286,295,683

22,832 181,025,159 9,553,563

762

124

66,031 13,456 53,853
8,991 20,011

25,985 4,815
23,135 2,745 7,139

39

956,724,753

36,818 658,064,142 35,969,651

1,384

168

36

97,848,956

20,322

61,028,808

3,158,381

656

117

43

714,928,924

30,902 473,165,564 25,791,650

1,115

149

31

64,955,897

23,663

42,458,978

2,219,366

809

137

36

153,200,957

21,460

93,918,740

5,035,956

705

125

13,147 9,429
25,511 545,837
17,607

3,897 3,795 7,950 223,180 6,020

30

91,269,686

23,420

59,424,748

3,073,926

789

140

40

103,090,348

27,165

66,469,633

3,543,572

934

140

31

182,421,142

22,946 115,430,429 6,077,453

764

121

41

7,392,339,267

33,123 4,716,669,614 272,764,132

1,222

121

34

133,086,175

22,107

83,574,167

4,330,254

719

130

9,901 96,311 71,120 11,854
2,334

3,361 35,135 29,845
3,911 519

34

70,349,559

20,931

45,087,537

2,311,813

688

124

36

940,225,036

26,760 613,405,264 33,265,535

947

119

42

911,974,736

30,557 584,392,058 32,256,530

1,081

131

33

92,024,203

23,530

62,191,444

3,234,219

827

125

22

10,874,739

20,953

6,508,397

348,853

672

129

25,687 18,949 20,546
8,724 15,992

9,153 7,231 7,176 3,148 5,657

36

254,181,793

27,770 168,684,779

9,063,354

990

150

38

155,333,089

21,482

99,068,672

5,111,327

707

114

35

140,624,363

19,596

84,729,832

4,250,605

592

116

36

69,020,607

21,925

43,990,874

2,309,772

734

126

35

112,475,668

19,883

69,659,570

3,514,444

621

121

24

Table 12. -1992 PERSONAL INCOME TAX DATA-1992 EARNINGS - BY COUNTY OF RESIDENCE

COUNTY
Fayette Floyd Forsyth Franklin Fulton
Gilmer Glascock Glynn Gordon Grady
Greene Gwinnett Habersham Hall Hancock
Haralson Harris Hart Heard Henry
Houston Irwin Jackson Jasper Jeff Davis
Jefferson Jenkins Johnson Jones Lamar
Lanier Laurens Lee Liberty Lincoln
Long Lowndes Lumpkin Macon Madison
Marion McDuffie McIntosh Meriwether Miller
Mitchell Monroe Montgomery Morgan Murray
Muscogee Newton Oconee Oglethorpe Paulding

1990 RESIDENT POPULA-
TION ESTIMATE

(Money Amounts in Dollars):

NUMBER OF RETURN~ TABULATED

TOTAL

PER 100 RESIDENTS

ADJUSTED GROSS INCOME LESS DEFICIT

TOTAL

AVG. PER RETURN

NET TAXABLE INCOME

AMOUNT OF TAX LIABILITY

TOTAL

AVG. PER RETURN

TOTAL A.G.I. GROWTH INDEX
1987=100

62,415 81,251 44,083 16,650 648,951

26,690 32,515 18,135
6,837 287,863

43

1,187,907,043

44,508 1,361,205,406 45,259,744

1,696

163

40

915,041,420

28,142 611,562,251 33,596,679

1,033

126

41

644,010,388

35,512 433,785,094 23,974,476

1,322

165

41

143,979,273

21,059

91,192,710

4,690,649

686

118

44

14,168,432,395

49,219 8,755,323,334 511,057,299

1,775

164

13,368 2,357
62,496 35,072 20,279

5,742 867
24,607 15,477
6,926

43

129,839,798

22,612

81,128,805

4,141,847

721

136

37

18,724,666

21,597

12,226,493

609,400

703

115

39

734,636,316

29,855 477,155,467 26,409,642

1,073

131

44

384,229,256

24,826 256,889,545 13,775,706

890

129

34

140,685,669

20,313

86,351,778

4,396,191

635

126

11,793 352,910
27,621 95,428
8,908

4,605 160,911
11,655 42,142
3,239

39

100,454,316

21,814

61,293,606

3,164,347

687

124

46

6,265,432,015

38,937 4,099,140,413 233,833,663

1,453

158

42

288,798,961

24,779 186,501,412 9,847,508

845

132

44

1,235,m,141

29,324 819,434,996 44,479,888

1,055

135

36

56,853,797

17,553

32,537,672

1,606,095

496

124

21,966 17,788 19,712
8,628 58.741

7,901 6,648 6,763 2,761 27,631

36

182,548,799

23,105 116,971,493 6,181,097

782

118

37

193,338,512

29,082 128,654,876 6,950,433

1,045

144

34

167,857,774

24,820 101,329,037 5,363,017

793

127

32

60,602,604

21,950

38,490,170

1,971,154

714

385

47

909,775,965

32,926 594,836,618 32,617,470

1,180

162

89,208 8,649
30,005 8,453 12,032
17,408 8,247 8,329
20,739 13,038

35,803 2,627
12,016 3,150 4,649
6,383 2,437 2,817 5,971 4,722

40

1,075,521,642

30,040 689,789,129 37,970,706

1,061

139

30

53,628,457

20,414

33,144,644

1,680,678

640

118

40

283,243,214

23,572 181,024,041

9,520,820

792

131

37

72,294,373

22,951

45,908,473

2,402,879

763

123

39

103,292,290

22,218

65,476,844

3,479,673

748

123

37

131,467,044

20,596

82,584,935

4,232,697

663

117

30

48,363,909

19,846

29,452,811

1,454,740

597

108

34

56,031,997

19,891

33,796,163

1,747,476

620

115

29

173,879,403

29,121 117,540,335 6,383,089

1,069

122

36

106,324,174

22,517

66,989,845

3,519,137

745

118

5,531 39,988 16,250 52,745
7,442

1,722 15,053
5,681 10,153
2,783

31

38,865,508

22,570

26,107,619

1,328,594

772

133

38

373,240,854

24,795 244,259,664 13,037,204

866

128

35

161,788,224

28,479 107,893,575 5,874,360

1,034

151

19

210,113,776

20,695 137,351,726 7,109,167

700

149

37

57,940,499

20,819

36,205,642

1,823,677

655

127

6,202 75,981 14,573 13,114 21,050
5,590 20,119
8,634 22,411
6,280

1,617 26,951
4,988 4,106 8,267
1,775 7,619 2,856 7,534 2,001

26

32,469,950

20,080

20,055,622

1,026,033

35

674,588,077

25,030 440,011,253 23,585,842

34

125,598,194

25,180

80,666,201

4,326,250

31

86,652,663

21,104

55,606,687

2,847,670

39

193,225,152

23,373 124,703,148 6,563,390

635

142

875

131

867

145

694

116

794

128

32

37,421,758

21,083

23,892,426

1,240,818

699

124

38

173,828,824

22,815 109,475,754 5,700,271

748

126

33

56,564,m

19,806

34,622,803

1,768,143

619

111

34

156,708, 194

20,800

96,282,804

4,959,195

658

115

32

43,786,260

21,882

28,081,874

1,469,968

735

114

20,275 17,113
7,163 12,883 26,147
179,278 41,808 17,618 9,763 41,611

7,102 6,498 2,402 5,078 10,312
59,166 17,610
7,069 3,652 16,374

35

149,426,588

21,040

87,212,981

4,293,673

38

168,808,916

25,979 110,195,670

5,983,810

34

48,088,104

20,020

29,876,870

1,502,294

39

120,209,645

23,673

74,653,802

3,961,103

39

260,974, 103

25,308 179,082,121

9,627,304

605

130

921

137

625

124

780

125

934

135

33

1,682,949,454

28,445 1,115,595,469 61,274,639

1,036

126

42

466,733,732

26,504 295,529,876 15,974,532

907

132

40

228,249,487

32,289 151,866,041

8,205,534

1,161

153

37

83,424,506

22,844

53,180,137

2,904,320

795

137

39

487,189,929

29,754 320,584,190 17,151,072

1,047

157

25

Table 12. -1992 PERSONAL INCOME TAX DATA-1992 EARNINGS - BY COUNTY OF RESIDENCE

COUNTY
Peach Pickens Pierce Pike Polk
Pulaski Putnam Quitman Rabun Randolph
Richmond Rockdale Schley Screven Seminole
Spalding Stephens Stewart Sumter Talbot
Taliaferro Tattnall Taylor Telfair Terrell
Thomas Tift Toombs Towns Treutlen
Troup Turner Twiggs Union Upson
Walker Walton Ware Warren Washington
Wayne Webster Wheeler White Whitfield
Wilcox Wilkes Wilkinson Worth OTHER
TOTAL

1990 RESIDENT POPULA-
TION ESTIMATE

(Money Amounts in Dollars):

NUMBER OF RETURNS TABULATED

TOTAL

PER 100 RESIDENTS

ADJUSTED GROSS INCOME LESS DEFICIT

TOTAL

AVG. PER RETURN

NET TAXABLE INCOME

AMOUNT OF TAX LIABILITY

TOTAL

AVG.PER RETURN

TOTAL A.G.I. GROWTH INDEX
1987=100

21,189 14,432 13,328 10,224 33,815

7,745 5,857 4,691 3,740 12,906

37

211,970,606

27,369 141,225,436 7,701,841

994

132

41

154,190,648

26,326 102,525,189 5,489,434

937

107

35

102,396,236

21,828

65,994,588

3,384,450

721

132

37

93,080,321

24,888

59,547,981

3,159,891

845

124

38

291,742,337

22,605 184,498,409 9,681,592

750

114

8,108 14,137
2,209 11,648
8,023

3,104 5,549
538 4,727 2,577

38

74,117,451

23,878

46,975,690

2,444,785

788

131

39

128,422,247

23,143

85,051,931

4,242,970

765

133

24

10,405,204

19,341

6,422,964

304,286

566

147

41

99,306,198

21,008

59,018,107

3,043,522

644

130

32

47,448,248

18,412

29,267,005

1,468,851

570

116

189,719 54,091 3,588 13,842 9,010

68,085 22,928
1,162 4,562 2,971

36

1,864,988,413

27,392 1,209,843,619 66,040,288

970

125

42

792,336,796

34,558 526,328,499 29,210,391

1,274

142

32

25,274,073

21,750

16,847,933

838,641

722

119

33

101,979,136

22,354

64,498,107

3,291,788

722

118

33

62,508,783

21,040

39,198,668

2,014,659

678

119

54,457 23,257
5,654 30,228
6,524

20,942 9,536 1,703
10,626 2,305

38

546,854,226

26,113 353,080,399 19,264,678

920

122

41

214,250, 190

22,468 135,809,060

7,054,123

740

119

30

32,311,329

18,973

19,962,729

1,009,593

593

116

35

261,372,827

24,597 172,211 ,599

9,206,666

866

129

35

45,285,442

19,647

27,342,493

1,395,071

605

125

1,915 17,722
7,642 11,000 10,653

628 5,898 2,825 4,217 3,752

33

11,009,415

17,531

6,386,400

313,898

500

107

33

125,650,955

21,304

78,900,918

4,129,252

700

129

37

58,563,839

20,731

37,292,462

1,909,358

676

118

38

77,668,068

18,418

46,841,096

2,320,629

550

115

35

75,624,964

20,156

48,010,794

2,447,086

652

119

38,986 34,998 24,072
6,754 5,994

14,651 13,229
8,502 2,607 1,937

38

365,487,410

24,946 237,956,448 12,678,987

865

124

38

330,531,135

24,985 217,541,650 11,526,162

871

132

35

203,280,741

23,910 129,471,707 6,780,522

798

123

39

54,787,307

21,015

33,919,213

1,712,094

657

139

32

36,842,582

19,020

22,114,338

1,106,752

571

119

55,536 8,703 9,806
11,993 26,300

20,510 3,231 3,152 4,445 9,773

37

562,836,565

27,442 361,251,605 19,764,591

964

124

37

63,347,947

19,606

39,298,843

1,992,045

617

126

32

68,802,281

21,828

44,036,517

2,343,422

743

128

37

95,043,273

21,382

57,942,280

2,937,404

661

144

37

227,250,713

23,253 147,134,687 7,764,715

795

119

58,340 38,586 35,471
6,078 19,112

20,541 15,708 12,031
2,148 6,918

35

518,039,066

25,220 332,455,210 17,519,945

853

125

41

427,687,317

27,227 285,805,852 14,837,858

945

143

34

284,342,662

23,634 183,761,721

9,644,756

802

114

35

40,670,254

18,934

25,049,682

1,227,350

571

118

36

185,483,097

26,812 125,865,485

6,885,485

995

136

22,356 2,263 4,903
13,006 72,462

7,597 707
1,515 5,638 32,303

34

185,864,776

24,466 122,840,619

6,355,975

837

126

31

17,395,495

24,605

12,128,785

628,494

889

147

31

29,237,542

19,299

17,688,068

874,223

577

118

43

131,757,037

23,369

83,760,722

4,356,753

773

142

45

992,667,775

30,730 688,999,994 38,675,767

1,197

132

7,008 10,597 10,228 19,748

2,467 4,284 3,817 6,485 172,319

35

48,318,414

19,586

29,581,515

1,490,672

40

96,686,355

22,569

62,176,114

3,168,153

37

95,715,271

25,076

63,300,647

3,418,988

33

150,726,532

23,242

99,742,214

5,178,668

1,872,120,762

10,864 3,559,690,911 138,861,645

604

123

740

121

896

117

799

134

806

140

6,478,219 2,722,477

42

83,090,467,678

30,520 57,098,987,286 3,061,836,411

1,125

138

26

Table 13 - SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY

1993 CALENDAR YEAR

I

COUNTY

SALES & USE DATA (1) $

ADJUSTED GROSS
SALES TAX RECEIPTS

GROSS USE TAX RECEIPTS

GROWTH INDEX

I1987=100

SALES

USE

ASSESSED PROPERTY VALUE ($1,000's) (2)

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD-CALENDAR YR.

GENERAL PROPERTY

I GROSS

NET

NET PUBLIC UTILITIES

PASSENGER CARS

TRUCKS

TRAILERS

MOTOR CYCLES

BUSES

TOTAL

Appling Atkinson Bacon Baker Baldwin

6,556,754 409,705 184

127

184,390

170,009 453,604 9,070

7,217

2,109

109

9

800,329 503,118

95 1,470

NIA

NIA

NIA 3,280

2,453

496

31

5

3,691,487

115,382 113

113

113,089

105,779

7,882 5,729

4,089

1,004

60

4

382,225

16,822 106

94

75,051

71,414

5,248 2,383

1,429

338

20

1

10,879,396

488,665 111

79

442,843

397,539

36,587 20,612

9,173

2,623

242

13

18,514 6,265 10,886 4,171 32,663

Banks Barrow Bartow Ben Hill Berrien

4,402,958

283,737 388

93

230,930

214,671

10,611 8,456

6,407

2,403

187

15

9,001,985 519,532 144

109

468,826

428,284

25,712 23,113

12,359

3,788

453

28

28,112,762 2,011,573 221

255 1,063,526 1,021,798 191,572 40,350

21,702

6,471

703

43

5,559,316

391,679 140

80

183,529

165,031

10,649 8,585

4,824

1,402

96

5

3,093,007

750,726 118

113

184,828

177,391

8,895 8,463

6,200

1,969

136

5

17,488 39,741 69,269 14,912 16,773

Bibb

N -...J

Bleckley

Brantley

Brooks

Bryan

74,061,059 10,112,439 100

157 2,420,464 2,232,328 128,940 87,890

29,010

9,711

1,027

86

2,319,519

109,614 122

87

103,413

96,516

7,531 6,163

3,852

1,383

83

6

1,691,370

60,418 145

45

112,684

105,856

14,268 6,174

4,823

1,941

58

5

2,058,114 207,697 115

279

174,959

158,724

8,937 9,104

5,616

1,516

85

15

3,572,988 374,154 144

391

236,741

229,098

13,840 10,855

6,260

2,419

155

4

127,724 11,487 13,001 16,336 19,693

Bulloch Burke Butts Calhoun Camden

15,806,049 1,128,590 161

221

618,251

572,079

24,561 25,581

13,851

3,581

323

33

5,371,417

412,598 167

235

235,024

218,806 1,607,715 11,638

6,258

1,637

137

12

6,511,553

105,800 152

108

202,322

188,180

20,697 9,816

5,506

1,873

169

11

713,604

41,627 118

164

79,841

74,343

5,405 2,773

1,786

583

27

1

9,326,942 3,247,241 217

733

447,545

436,701

31,087 18,035

7,533

2,234

451

6

43,369 19,682 17,375 5,170 28,259

Candler Carroll Catoosa Charlton Chatham

3,118,913

114,953 125

111

91,695

85,502

4,397 4,873

3,112

865

48

3

23,965,308 2,335,030 133

183

992,335

908,753

54,609 42,160

22,085

6,293

600

72

13,624,096 2,139,907 170

174

577,173

549,894

16,315 26,430

13,878

3,109

417

18

1,675,057

65,215 131

55

171,196

111,505

13,315 4,950

3,341

1,201

60

5

105,932,212 13,248,841 115

91

3,888,484 3,733,816

185,275 132,820

38,857

13,575

1,406

121

8,901 71,210 43,852
9,557 186,779

Chattahoochee Chattooga Cherokee Clarke Clay

360,960

25,656

82

122

23,912

22,900

2,994 7,328

2,476

356

288

48

5,250,421

937,169 137

88

267,248

253,555

11,137 14,694

7,950

1,811

224

9

23,588,480 1,560,267 198

297 1,918,289 1,781,934

70,496 73,939

35,378

11,655

1,557

60

44,050,690 2,944,810 118

139 1,422,439 1,285,501

61,693 47,876

13,157

3,436

640

45

391,721

30,318

58

51

45,180

41,284

2,799 1,690

950

320

14

2

10,496 24,688 122,589 65,154
2,976

Clayton Clinch Cobb Coffee Colquitt

58,226,844 4,247,905

95

112 3,809,121 3,513,725 469,390 155,883

48,625

15,623

2,040

197

1,669,504

84,504 135

89

96,952

91,052

10,528 3,529

2,918

1,074

10

1

246,820,487 18,159,771 145

133 10,823,510 10,189,299 336,594 345,729

88,823

28,543

4,576

174

10,952,515

737,303 141

116

427,993

383,746

21,061 16,895

11,173

3,041

172

21

11,244,730 431,395 111

77

429,052

407,468

22,414 20,629

11,952

3,640

207

30

222,368 7,532
607,845 31,302 36,458

Table 13 -SELECTED TAX STATISTICS AND ESTIMATES BY COUNT'tf 1993 CALENDAR YEAR

COUNTY

SALES & USE DATA (1) $

ADJUSTED GROSS
SALES TAX RECEIPTS

GROSS USE TAX RECEIPTS

GROWTH INDEX

I1987=100

SALES

USE

ASSESSED PROPERTY VALUE ($1,000's) (2)

GENERAL PROPERTY

I GROSS

NET

NET PUBLIC UTILITIES

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD-CALENDAR YR.

PASSENGER CARS

TRUCKS

TRAILERS

MOTOR CYCLES

BUSES

TOTAL

Columbia Cook Coweta Crawford Crisp

18,122,720 1,502,136 284

216 1,273,866 1,195,114

39,571 48,791

19,453

7,657

724

37

3,765,665 485,834 119

112

148,094

138,738

10,562 6,893

4,321

1,503

63

1

21,325,282 1,482,732 167

188 1,093,185

994,745 125,695 41,963

19,981

6,321

703

37

623,664

21,412 111

41

101,942

96,697

8,206 5,331

3,533

1,165

84

11

8,504,639 358,792 104

93

273,089

250,238

6,599 10,658

5,865

1,780

129

9

76,662 12,781 69,005 10,124 18,441

Dade

Dawson

Decatur

DeKalb

I\.)
ex,

Dodge

3,396,024 672,604 171

223

130,854

122,587

10,466 8,319

5,471

756

121

11

1,816,525

88,629 151

229

232,625

221,903

9,920 8,699

5,362

1,363

213

10

7,586,022 1,902,309 149

52

417,458

375,798

23,751 14,586

8,008

3,052

100

20

304,988,781 20,377,715 109

103 11,530,647 10,970,236 415,059 359,542

69,851

17,007

3,417

196

4,084,185 316,273 132

226

159,306

146,113

15,955 9,502

5,935

1,619

84

14

14,678 15,647 25,766 450,013 17,154

Dooly Dougherty Douglas Early Echols

2,430,704 155,220 111

124

145,760

132,312

9,498 5,503

3,469

885

59

4

42,823,579 5,565,101 102

84 1,250,950 1,147,304

62,635 53,352

19,177

8,094

550

57

31,329,267 1,281,211 194

232 1,150,488 1,090,676

77,794 52,722

25,082

7,431

972

61

2,859,842 2,374,819 128

87

227,005

219,586

13,218 6,315

3,785

1,498

75

9

134,805

7,803 213

169

54,021

51,872

3,717 1,858

1,227

363

19

2

9,920 81,230 86,268 11,682 3,469

Effingham Elbert Emanuel Evans Fannin

3,949,034 237,195 156

47

291,559

270,241

69,981 15,818

10,349

4,053

255

14

4,554,391

296,851

93

91

251,289

232,896

13,797 12,404

7,112

2,174

143

23

5,197,485

198,204 123

114

238,684

225,316

13,199 11,638

7,065

1,977

117

16

3,144,468 494,558 103

250

99,005

91,566

5,401 5,517

3,271

929

69

8

4,500,778 240,490 133

135

267,035

246,817

7,856 11,914

7,549

1,903

262

23

30,489 21,856 20,813
9,794 21,651

Fayette Floyd Forsyth Franklin Fulton

18,139,309 1,670,737 241

401

1,553,051

1,433,885

39,610 52,263

19,950

6,631

961

30

35,453,907 3,835,107 119

160 1,316,463 1,211,033 276,818 52,556

24,120

7,014

780

62

21,043,138 1,028,712 217

195 1,383,357 1,287,062

34,444 39,497

21,012

7,831

895

49

6,015,815 267,540 143

140

299,534

271,595

13,505 15,568

10,046

3,816

250

26

435,535,995 30,255,187

95

82 19,778,341 18,725,428 832,505 377,931

69,798

18,375

3,596

385

79,835 84,532 69,284 29,706 470,085

Gilmer Glascock Glynn Gordan Grady

4,953,037

178,317 123

88

NIA

NIA

NIA 10,925

7,114

1,960

215

10

244,631

139,405 183

863

40,579

38,692

2,870 1,410

1,154

365

27

1

34,622,250 6,215,489 112

126 1,405,435 1,336,478

69,720 40,653

15,250

5,510

489

28

13,405,801 2,871,063 189

114

650,059

621,833

23,784 20,874

11,714

3,321

358

24

5,292,824 202,392 130

69

250,702

238,014

10,837 9,087

5,361

1,721

89

4

20,224 2,957 61,930 36,291 16,262

Greene Gwinnett Habersham Hall Hancock

2,679,156 198,246 117

171

268,241

258,056

17,425 6,969

3,590

1,249

88

8

206,646,188 14,119,889 205

355 9,327,708 8,609,955 228,573 271,454

82,336

25,574

4,336

235

9,161,663 642,918 120

61

521,901

461,106

31,184 19,999

11,937

3,608

325

28

43,570,323 2,769,226 128

86 2,089,204 1,995,318

72,373 68,928

32,843

10,674

1,210

73

985,678

52,095 133

350

103,256

95,710

37,362 3,086

1,402

276

22

4

11,904 383,935
35,897 113,728
4,790

Table 13 - SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY I 1993 CALENDAR YEAR

COUNTY

SALES & USE DATA (1) $

ADJUSTED GROSS
SALES TAX RECEIPTS

GROSS USE TAX RECEIPTS

GROWTH INDEX

1987=100

I SALES

USE

ASSESSED PROPERTY VALUE ($1,000's) (2)

GENERAL PROPERTY

I GROSS

NET

NET PUBLIC UTILITIES

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD-CALENDAR YR.

PASSENGER CARS

TRUCKS

TRAILERS

MOTOR CYCLES

BUSES

TOTAL

Haralson Harris Hart Heard Henry

4,876,754 479,916 129

243

266,889

248,624

26,384 14,420

8,769

2,384

183

11

3,743,792

263,547 125

220

317,008

300,349

52,850 12,621

7,474

2,450

189

11

4,989,281

792,749 129

51

352,584

332,302

19,874 14,006

7,559

2,372

206

12

1,138,696

121,850 239

108

103,983

97,886 131,951 5,834

3,928

1,183

77

17

20,277,114 1,452,905 225

395 1,293,175 1,144,304

57,901 47,074

25,087

8,631

1,174

37

25,767 22,745 24,155 11,039 82,003

Houston Irwin Jackson Jasper Jeff Davis cIvo Jefferson Jenkins Johnson Jones Lamar

29,586,807 1,612,231 143

125 1,113,695 1,068,035

46,544 57,805

23,094

7,314

1,070

67

1,282,805

36,412 106

68

121,622

104,406

7,270 3,976

2,986

793

47

4

15,086,370 816,969 166

164

495,815

438,819

29,804 19,844

11,866

3,543

342

23

1,109,083 304,693 118

330

149,544

140,093

23,693 6,098

3,728

1,313

118

6

3,778,754 1,530,090 122

91

162,651

147,108

9,911 6,652

5,102

1,980

62

6

4,969,353

574,488 115

256

219,184

196,146

17,957 9,632

5,147

1,628

73

13

1,786,371

65,047 127

118

87,698

80,404

9,159 4,161

2,601

643

31

5

994,114

43,337

88

89

81,656

75,085

5,142 4,544

2,977

802

27

3

2,952,121

118,129 135

40

253,300

240,525

32,592 14,599

8,262

2,950

242

19

3,010,808

96,780 123

68

174,833

152,880

9,684 10,110

4,990

1,455

184

5

89,350 7,806
35,618 11,263 13,802
16,493 7,441 8,353 26,072 16,744

Lanier Laurens Lee Liberty Lincoln

1,190,553

36,721 136

134

54,874

51,728

4,650 2,967

2,161

645

30

3

16,465,907 2,188,257 134

131

567,141

533,706

27,455 24,058

13,124

3,616

263

24

1,232,008

68,419 116

100

205,292

191,281

10,801 9,963

5,759

2,425

198

9

10,045,916

962,614 177

174

349,448

333,018

30,094 28,710

9,336

2,204

553

9

974,088

61,985 122

71

91,758

84,928

5,790 4,641

2,742

1,136

67

6

5,806 41,085 18,354 40,182 8,592

Long Lowndes Lumpkin Macon Madison

509,845

22,363 228

35

68,851

65,755

7,004 3,728

2,743

1,101

68

3

34,059,630 3,347,264 122

111

997,925

929,663

60,344 47,607

20,500

6,817

751

81

3,565,216

102,788 154

149

288,342

259,155

11,999 10,986

7,086

1,738

236

11

2,883,833

181,587 123

45

209,307

201,278

11,334 8,008

4,068

1,358

79

13

2,387,181

139,116 189

362

233,593

217,849

26,894 14,811

9,461

3,326

249

25

7,643 75,756 20,057 13,526 27,872

Marion McDuffie McIntosh Meriwether Miller

830,201

59,919 141

233

70,392

67,396

5,061 3,456

2,282

556

39

4

8,719,798

447,515 201

265

269,920

235,303

14,311 12,614

6,925

2,099

107

12

1,963,699

65,524 125

118

129,770

124,266

7,682 5,495

2,816

806

50

4

4,061,470 511,712

91

106

231,164

211,831

15,503 13,331

6,851

1,773

190

26

1,134,542

40,099 114

89

94,273

90,311

7,485 3,379

2,356

626

21

2

6,337 21,757
9,171 22,171
6,384

Mitchell Monroe Montgomery Morgan Murray

4,834,571

178,671 114

103

274,597

248,261

14,453 11,386

6,393

1,891

117

16

7,754,310 473,939 204

175

273,943

260,511

515,525 12,233

6,560

1,658

242

16

689,527

20,619 103

95

76,332

70,897

6,124 3,990

2,867

994

42

2

3,943,048

694,199 127

104

258,836

241,365

18,661 8,525

5,082

1,604

101

4

6,777,117 1,044,001 221

121

380,161

365,792

16,654 17,194

11,876

3,241

373

35

19,803 20,709
7,895 15,316 32,719

Table 13 - SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY

1993 CALENDAR YEAR

I

COUNTY

SALES & USE DATA (1) $

ADJUSTED GROSS
SALES TAX RECEIPTS

GROSS USE TAX RECEIPTS

GROWTH INDEX

1987=100

I SALES

USE

ASSESSED PROPERTY VALUE ($1,000's) (2)

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD-CALENDAR YR.

GENERAL PROPERTY

I GROSS

NET

NET PUBLIC UTILITIES

PASSENGER CARS

TRUCKS

TRAILERS

MOTOR CYCLES

BUSES

TOTAL

Muscogee Newton Oconee Olgethorpe Paulding

64,253,370 6,466,751

92

118 2,483,619 2,300,642

91,409 101,327

31,492

7,772

1,085

69

13,889,811 2,128,664 155

454

755,712

682,253

27,046 30,282

15,050

4,608

406

22

2,475,435 123,521 171

235

325,714

297,271

13,752 13,179

6,553

2,243

203

17

1,170,983

33,858 123

114

140,983

132,877

6,293 6,463

4,413

1,519

118

5

9,481,008

387,488 181

291

660,163

604,878

27,053 31,965

19,061

5,782

712

20

141,745 50,368 22,195 12,518 57,540

Peach Pickens Pierce Pike Polk

w
0

Pulaski

Pu1nam

Quitman

Rabun

Randolph

6,423,848 466,471 161

72

N/A

N/A

NIA 11,638

5,591

1,911

162

19

7,592,643 227,544 132

120

263,688

252,740

15,649 10,592

6,554

1,900

234

14

2,464,959 100,148 136

219

152,021

140,701

12,507 8,353

5,944

2,124

86

7

1,091,141

34,589 148

148

153,651

141,111

4,137 7,760

4,910

1,618

174

8

6,317,797

443,045

93

96

380,880

335,053

25,223 21,071

11,621

2,879

271

24

2,149,272 100,009 128

115

108,204

99,600

6,648 5,721

3,192

926

75

5

5,679,518

319,370 229

393

301,664

283,888 116,435 8,853

5,659

2,512

118

2

322,285

24,520 151

399

29,596

28,210

1,062 1,150

695

304

11

0

3,944,346 224,704 156

267

400,859

380,802 114,136 9,t53

6,230

1,822

211

19

1,834,988 229,944 101

217

85,760

81,327

4,572 4,029

2,343

616

23

4

19,321 19,294 16,514 14,470 35,866
9,919 17,144 2,160 17,435 7,015

Richmond Rockdale Schley Screvem Seminole

81,087,719 14,124,390 110

134 2,866,514 2,679,355 125,604 120,545

36,638

10,111

1,179

116

24,039,857 1,183,835 166

133 1,152,831 1,086,120

51,912 41,608

17,603

6,015

752

44

589,642

24,414 111

112

42,071

39,855

3,222 1,892

1,339

386

14

1

3,042,038 418,511 111

96

200,352

173,952

13,435 7,764

4,746

1,289

76

6

2,582,598

174:091

112

116

121,880

114,952

6,649 5,3'42

3,237

1,079

45

4

168,589 66,022 3,632 13,881 9,707

Spalding Stephens Stewart Sumter Talbot

20,726,486

954,258 131

133

709,563

656,648

22,334 33,672

14,597

4,735

483

30

7,996,043 639,476 117

142

369,210

319,341

20,850 16,369

8,313

3,024

313

19

719,604

21,129

86

51

71,136

67,796

6,265 2,645

1,551

341

31

2

9,518,424 1,431,027 111

86

356,134

313,603

21,688 16,715

8,235

2,783

231

10

850,824

36,522 124

108

79,367

71,556

6,849 4,348

2,381

618

45

8

53,517 28,038
4,570 27,974
7,400

Taliaferro Tattnall Taylor Talfair Terrell

134,448

2,811

79

43

32,291

30,628

2,811 1,248

669

197

31

0

3,541,326

82,400 117

79

172,244

160,780

13,325 9,403

6,825

1,967

67

19

4,954,533

41,125 119

76

88,759

83,320

8,628 4,617

3,028

815

64

5

2,823,892

248,967 122

143

172,715

129,305

10,044 5,996

3,754

1,100

40

7

2,160,276 133,499 100

83

120,686

114,197

5,635 5,815

2,963

1,085

69

7

2,145 18,281 8,529 10,897 9,939

Thomas Tift Toombs Towns Treu11en

11,090,703 684,063

92

79

550,857

512,196

18,809 23,229

11,096

3,814

240

37

16,660,407

908,947 152

102

511,942

433,265

30,609 20,267

11,630

3,581

325

36

9,695,307 369,955 121

93

297,275

274,898

19,079 14,113

8,730

2,844

140

21

1,894,808 274,620 117

155

166,686

159,801

4,982 5,936

3,862

1,504

142

8

793,330

30,174 115

144

50,768

46,124

4,709 4,616

2,874

610

34

7

38,416 35,839 25,848 11,452
8,141

Table 13 - SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY I 1993 CALENDAR YEAR

COUNTY

SALES & USE DATA (1) $

ADJUSTED GROSS
SALES TAX RECEIPTS

GROSS USE TAX RECEIPTS

GROWTH INDEX

1987=100

I SALES

USE

ASSESSED PROPERTY VALUE ($1,000's) (2)

GENERAL PROPERTY

I GROSS

NET

NET PUBLIC UTILITIES

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD-CALENDAR YR.

PASSENGER CARS

TRUCKS

TRAILERS

MOTOR CYCLES

BUSES

TOTAL

Troup Turner Twiggs Union Upson

22,427,780 2,953,614 123

155

948,715

849,577

30,341 32,526

14,353

3,770

421

25

2,009,657

85,863 145

130

120,015

114,377

7,139 4,437

3,057

800

49

6

762,715 1,m,534 161

740

160,914

154,623

11,884 6,288

3,696

988

83

13

2,834,826

136,521

124

72

254,214

236,751

6,944 9,040

6,227

2,121

249

16

7,821,122 622,034 143

94

356,529

310,559

13,560 16,992

8,366

2,311

244

16

51,095 8,349 11,068 17,653 27,929

Walker Walton Ware Warren Washington

8,040,364 1,720,208

95

94

637,543

576,207

25,626 32,770

16,929

3,586

507

27

12,915,495 819,958 160

162

667,923

608,079

26,616 27,782

15,452

5,273

468

22

12,364,554 680,821

95

85

353,053

324,989

54,594 17,706

9,002

3,491

204

26

602,524 295,997

90

216

75,274

70,463

10,342 3,518

1,851

511

46

4

6,742,173 1,450,769 138

175

331,007

315,267

22,764 10,057

6,557

2,133

114

33

53,819 48,997 30,429 5,930 18,894

Wayne

Webster

.w...

Wheeler

White

Whitfield

6,492,321 1,694,711 114

79

365,217

351,724

25,839 12,198

7,963

3,247

156

12

189,757

12,949 117

101

34,530

32,818

2,648 1,375

971

233

6

0

843,973

18,439 150

120

51,579

48,222

6,276 3,009

2,202

737

33

9

5,196,028 758,999 169

121

366,021

338,528

13,776 11,027

7,315

2,216

172

21

43,924,115 3,773,516 129

118 1,500,205 1,465,158

48,312 49,216

25,341

10,698

832

73

23,576 2,585 5,990
20,751 86,160

Wilcox Wilkes Wilkinson Worth Other

775,989

26,472 117

117

91,284

86,257

6,198 3,678

2,742

652

30

6

3,091,914 1,026,572 100

124

NIA

N/A

N/A 6,921

3,810

1,215

70

12

2,095,080 2,751,478

97

849

205,073

198,369

15,040 5,862

4,201

1,321

72

10

3,179,019 106,284 113

106

250,124

224,121

15,161 12,209

7,926

2,370

158

4

174,435,783 21,128,380 163

87

0

1

0

0

0

7,108 12,028 11,466 22,667
1

State Total

2,922,015,887 264,732,784 125

117 122,298,099 114,315,795 9,035,699 4,262,765 1,704,415 526,640 58,536 4,144

6,556,500

(1) In response to legislative changes and increases in the number of multi-store accounts, adjustments to the Departments computer systems were made to derive the actual sales amounts of these accounts versus ratio distribution methods used previously. These adjustments were made for greater reporting accuracy and has had no impact on local, special and/or Marta sales tax reporting. Fluctuations in individual county taxable sales amounts are possible depending upon the amount of sales recorded in that county during the year.
(2) Net Digest amounts reflects state homestead exemption requirements only. Some counties have expanded homestead exemptions for local taxing purposes. Assessed property values no longer include motor vehicle values beginning with 1990 year. Assessed value includes public utilities in general property beginning with 1991 year.

Table 14. - FOUR ECONOMIC INDICATORS BY COUNTY WITH RANKING AND PER CAPITA AMOUNTS

COUNTY

1990 Population Estimate

Master Economic
Rank

1993 Taxable Sales (1) (Based on Sales Tax)

I Thousand Dollars

Rank

1993 Automobile Registrations

1992 Adj. Gross Income Reported (Ga. Returns)

I Number Rank

I Thousand Dollars

Rank

1993 Net Property And Utility Digest
Thousand Dollars / Rank

Per Capita Amounts of Four Indicators

I I Taxable I Auto Income

Sales

Reg. Reported

Net Digest

Fulton DeKalb Cobb Gwinnett Chatham

648,951 545,837 447,745 352,910 216,935

1

10,888,400 1

377,931 1 14,168,432 1 18,725,428 1 16,778 .582 21,833

2

7,624,720 2

359,542 2 7,392,339 3 10,970,236 2 13,969 .659 13,543

3

6,170,512 3

345,729 3 7,992,919 2 10,189,299 3 13,781 .772 17,851

4

5,166,155 4

271,454 4 6,265,432 4 8,609,955 4 14,639 .769 17,754

5

2,648,305 5

132,820 6 2,408,792 5 3,733,816 5 12,208 .612 11,104

Richmond

189,719

7

Clayton

182,052

6

Muscogee

179,278

9

Bibb

149,967

8

Dougherty

96,311

14

2,027,193 6

1,455,671

9

1,606,334 8

1,851,526 7

1,070,589 13

120,545 7 155,883 5 101,327 8
87,890 9 53,352 13

1,864,988 8 2,094,823 6 1,682,949 10 1,833,599 7
940,225 20

2,679,355 7 3,513,725 6 2,300,642 8 2,232,328 9 1,147,304 19

10,685 .635 9,830 7,996 .856 11,507 8,960 .565 9,387
12,346 .586 12,227 11,116 .554 9,762

Hall Cherokee Houston Clarke w Floyd
I\.)
Lowndes Whitfield Carroll Douglas Columbia

95,428

10

90,204

11

89,208

16

87,594

12

81,251

15

75,981

25

72,462

13

71,422

26

71,120

18

66,031

20

1,089,258 12 589,712 22 739,670 18
1,101,267 10 886,348 14
851,491 16 1,098,103 11
599,133 21 783,232 17 453,068 29

68,928 11 73,939 10 57,805 12 47,876 19 52,556 15
47,607 20 49,216 17 42,160 22 52,722 14 48,791 18

1,235,777 15 1,267,963 14 1,075,522 18
885,420 13 915,041 22
674,588 30 992,668 19 716,715 28 911,975 23 956,725 12

1,995,318 10 1,781,934 11 1,068,035 23 1,285,501 16 1,211,033 17
929,663 26 1,465,158 12
908,753 27 1,090,676 21 1,195,114 18

11,414 .722 12,950 6,538 .820 14,057 8,292 .648 12,056 12,572 .547 9,766 10,909 .647 11,262
11,207 .627 8,878 15,154 .679 13,699
8,389 .590 10,035 11,013 .741 12,823 6,861 .739 14,489

Glynn Fayette Henry Walker Bartow

62,496

22

62,415

17

58,741

24

58,340

37

55,911

21

865,556 15 453,483 28 506,928 27 201,009 52 702,819 19

40,653 25 52,263 16 47,074 21 32,770 29 40,350 26

734,636 27 1,187,907 16
909,776 24 518,039 37 608,740 11

1,336,478 14 1,433,885 13 1,144,304 20
576,207 34 1,021,798 24

13,850 .650 11,755 7,266 .837 19,032 8,630 .801 15,488 3,445 .562 8,880
12,570 .722 10,888

Troup Spalding Rockdale Coweta Liberty

55,536

28

54,457

29

54,091

23

53,853

27

52,745

46

560,695 23 518,162 26 600,996 20 533,132 24 251,148 43

32,526 30 33,672 28 41,608 24 41,963 23 28,710 33

562,837 32 546,854 35 792,337 17 714,929 29 210,114 62

849,577 28 656,648 30 1,086,120 22 994,745 25 333,018 53

10,096 .586 10,135 9,515 .618 10,042
11,111 .769 14,648 9,900 .779 13,276 4,762 .544 3,984

28,855 20,098 22,757 24,397 17,212
14,123 19,301 12,833 14,885 11,912
20,909 19,754 11,972 14,676 14,905
12,235 20,220 12,724 15,336 18,099
21,385 22,973 19,480
9,877 18,275
15,298 12,058 20,079 18,471 6,314

Table 14. - FOUR ECONOMIC INDICATORS BY COUNTY WITH RANKING AND PER CAPITA AMOUNTS

COUNTY

Forsyth Bulloch Catoosa Newton Paulding

Laurens Baldwin Thomas Walton Colquitt

Ware

Gordon

Tift

w w

Polk Sumter

Camden Jackson Barrow Coffee Habersham

Upson Murray Effingham Decatur Toombs

Stephens Meriwether Wayne Chattooga Haralson

1990 Population Estimate

Master Economic
Rank

1993 Taxable Sales (1) (Based on Sales Tax)

I Thousand Dollars

Rank

1993 Automobile Registrations

1992 Adj. Gross Income Reported (Ga. Returns)

Number

I Rank

I Thousand Dollars

Rank

1993 Net Property And Utility Digest

I Thousand

Dollars

Rank

Per Capita Amounts of Four Indicators

Taxable

I I Auto

Income

I Sales

Reg. Reported

Net Digest

44,083

19

43,125

33

42,464

36

41,808

31

41,611

35

39,988

34

39,530

42

38,986

39

38,586

32

36,645

43

35,471

48

35,072

30

34,998

40

33,815

50

30,228

45

30,167

49

30,005

38

29,721

44

29,592

47

27,621

41

26,300

53

26,147

51

25,687

54

25,511

56

24,072

55

23,257

52

22,411

78

22,356

57

22,242

60

21,966

65

526,078 25 395,151 32 340,602 35 347,245 34 237,025 46
411,648 31 271,985 42 277,268 40 322,887 37 281,118 39
309,114 38 335,145 36 416,510 30 157,945 64 237,961 45
233,174 47 377,159 33 225,050 49 273,813 41 229,042 48
195,528 54 169,428 58
98,726 85 189,651 57 242,383 44
199,901 53 101,537 83 162,308 62 131,261 70 121,919 77

39,497 27 25,581 36 26,430 35 30,282 32 31,965 31
24,058 37 20,612 43 23,229 38 27,782 34 20,629 42
17,706 48 20,874 41 20,267 44 21,071 40 16,715 52
18,035 47 19,844 46 23,113 39 16,895 51 19,999 45
16,992 50 17,194 49 15,818 54 14,586 59 14,113 61
16,369 53 13,331 63 12,198 70 14,694 57 14,420 60

644,010 9 379,822 42 368,847 44 466,734 40 487,190 39
373,241 43 361,893 34 365,487 45 427,687 41 286,296 53
284,343 54 384,229 21 330,531 47 291,742 52 261,373 26
214,595 60 283,243 38 321,401 49 246,166 56 288,799 31
227,251 58 260,974 55 254,182 25 182,421 70 203,281 63
214,250 50 156,708 76 185,865 67 189,070 66 182,549 69

1,287,062 15 572,079 35 549,894 36 682,253 29 604,878 33
533,706 37 397,539 45 512,196 38 608,079 32 407,468 44
324,989 55 621,833 31 433,265 42 335,053 52 313,603 58
436,701 41 438,819 40 428,284 43 383,746 46 461,106 39
310,559 59 365,792 49 270,241 66 375,798 48 274,898 64
319,341 56 211,831 90 351,724 50 253,555 70 248,624 73

11,934 9,163 8,021 8,306 5,696
10,294 6,880 7,112 8,368 7,671
8,715 9,556 11,901 4,671 7,872
7,729 12,570
7,572 9,253 8,292
7,435 6,480 3,843 7,434 10,069
8,595 4,531 7,260 5,901 5,550

.896 .593 .622 .724 .768
.602 .521 .596 .720 .563
.499 .595 .579 .623 .553
.598 .661 .778 .571 .724
.646 .658 .616 .572 .586
.704 .595 .546 .661 .656

14,609 8,807 8,686
11,164 11,708
9,334 9,155 9,375 11,084 7,813
8,016 10,955
9,444 8,628 8,647
7,114 9,440 10,814 8,319 10,456
8,641 9,981 9,895 7,151 8,445
9,212 6,992 8,314 8,501 8,311

29,196 13,266 12,950 16,319 14,536
13,347 10,057 13,138 15,759 11,119
9,162 17,730 12,380
9,908 10,375
14,476 14,625 14,410 12,968 16,694
11,808 13,990 10,521 14,731 11,420
13,731 9,452
15,733 11,400 11,319

Table 14. - FOUR ECONOMIC INDICATORS BY COUNTY WITH RANKING AND PER CAPITA AMOUNTS

COUNTY

1990 Population Estimate

Master Economic
Rank

1993 Taxable Sales (Based on Sales Tax)
Thousand j Rank
Dollars

1993Automobile Registrations

1992 Adj. Gross Income Reported (Ga. Returns)

Number

I Rank

I Thousand Dollars

Rank

1993 Net Property
And Utility Digest
j Thousand Dollars Rank

I Per Capita Amounts of Four Indicators

I I I Taxable Auto

Income

Sales

Reg. Reported

Net Digest

Peach Madison Jones Burke Emanuel

21,189

71

21,050

81

20,739

76

20,579

77

20,546

58

Grady Mitchell McDuffie Crisp Worth

20,279

83

20,275

75

20,119

64

20,011

67

19,748

86

Hart

19,712

61

Washington

19,112

62

w Elbert ~ Harris

18,949

73

17,788

66

Tattnall

17,722

95

Oconee

17,618

72

Dodge

17,607

94

Jefferson

17,408

89

Monroe

17,113

59

Chattahoochee 16,934

142

Franklin Lee Ben Hill Fannin Appling

16,650

63

16,250

90

16,245

91

15,992

82

15,744

88

Bryan Brooks Butts Lumpkin Pickens

15,438

84

15,398

109

15,326

85

14,573

69

14,432

68

160,596 63 59,680 113 73,803 103
134,285 68 129,937 71
132,321 69 120,864 78 217,995 50 212,616 51
79,475 96
124,732 73 168,554 59 113,860 79 93,595 90 88,533 94
61,886 110 102,105 82 124,234 74 193,858 55
9,024 154
150,395 65 30,800 129 138,983 67 112,519 80 163,919 60
89,325 92 51,453 118 162,789 61 89,130 93 189,816 56

11,638 73 14,811 56 14,599 58 11,638 72 11,638 74
9,087 91 11,386 75 12,614 66 10,658 80 12,209 69
14,006 62 10,057 83 12,404 67 12,621 65 9,403 88
13,179 64 9,502 87 9,632 86 12,233 68 7,328 105
15,568 55 9,963 84 8,585 96 11,914 71 9,070 92
10,855 79 9,104 90 9,816 85
10,986 77 10,592 81

211,971 61 193,225 65 173,879 71 142,244 83 140,624 33
140,686 85 149,427 81 173,829 72 153,201 79 150,727 80
167,858 75 185,483 68 155,333 77 193,339 64 125,651 93
228,249 57 133,086 86 131,467 89 168,809 73 22,828 152
143,979 82 161,788 36 140,998 84 112,476 96 129,381 91
168,441 74 81,374 112
131,805 87 125,598 48 154,191 78

NIA 91 217,849 88 240,525 77 218,807 87 225,316 83
238,014 78 248,261 74 235,303 80 250,238 72 224,121 84
332,302 54 315,267 57 232,896 81 300,349 60 160,780 102
297,271 61 146,113 108 196,146 94 260,511 67 22,900 159
271,595 65 191,281 95 165,031 101 246,817 75 170,009 99
229,098 82 158,724 104 188,180 96 259,155 68 252,740 71

7,579 2,835 3,559 6,525 6,324
6,525 5,961 10,835 10,625 4,024
6,328 8,819 6,009 5,262 4,996
3,513 5,799 7,137 11,328
533
9,033 1,895 8,555 7,036 10,412
5,786 3,342 10,622 6,116 13,152

.549 .704 .704 .566 .566
.448 .562 .627 .533 .618
.711 .526 .655 .710 .531
.748 .540 .553 .715 .433
.935 .613 .528 .745 .576
.703 .591 .640 .754 .734

10,004 9,179 8,384 6,912 6,844
6,938 7,370 8,640 7,656 7,632
8,516 9,705 8,197 10,869 7,090
12,955 7,559 7,552 9,864 1,348
8,647 9,956 8,679 7,033 8,218
10,911 5,285 8,600 8,619 10,684

NIA 10,349 11,598 10,633 10,966
11,737 12,245 11,696 12,505 11,349
16,858 16,496 12,291 16,885
9,072
16,873 8,299
11,268 15,223
1,352
16,312 11,771 10,159 15,434 10,798
14,840 10,308 12,278 17,783 17,512

Table 14. - FOUR ECONOMIC INDICATORS BY COUNTY WITH RANKING AND PER CAPITA AMOUNTS

COUNTY

1990 Population Estimate

Master Economic
Rank

1993 Taxable Sales (Based on Sales Tax)

I Thousand

Rank

Dollars

1993 Automobile Registrations

1992 Adj. Gross Income Reported (Ga. Returns)

Number

I Rank

I Thousand Dollars

Rank

1993 Net Property And Utility Digest

I Thousand Dollars

Rank

r

Per Capita Amounts of Four Indicators

Taxable

lAuto

I Income

Net

I Sales

Reg.

Reported

Digest

Berrien Putnam Screven Cook Gilmer

Pierce Dade Macon Lamar White

Morgan

Jeff Davis

Union

Early

<,.) C.11

Greene

Rabun Brantley Telfair Terrell Wilkes

Bleckley Banks Wilkinson Pike Dooly

Twiggs Oglethorpe Bacon Dawson Seminole

14,153

99

14,137

79

13,842

101

13,456

106

13,368

74

13,328

107

13,147

108

13,114

103

13,038

98

13,006

70

12,883

93

12,032

92

11,993

87

11,854

104

11,793

97

11,648

80

11,077

121

11,000

111

10,653

102

10,597

105

10,430

115

10,308

96

10,228

110

10,224

112

9,901

117

9,806

125

9,763

116

9,566

114

9,429

100

9,010

123

77,325 99 141,988 66
76,051 101 94,142 89 123,826 76
61,624 111 84,901 95 72,096 104 75,270 102 129,901 72
98,576 87 94,469 88 70,871 106 71,496 105 66,979 108
98,609 86 42,284 125 70,597 107 54,007 115 77,298 100
57,988 114 110,074 81
52,377 117 27,279 134 60,768 112
19,068 144 29,275 131 92,287 91 45,413 123 64,565 109

8,463 98 8,853 94 7,764 103 6,893 108 10,925 78
8,353 100 8,319 101 8,008 102 10,110 82 11,027 76
8,525 97 6,652 109 9,040 93 6,315 111 6,969 100
9,153 89 6,174 113 5,996 116 5,815 120 6,921 107
6,163 114 8,456 99 5,862 118 7,760 104 5,503 124
6,288 112 6,463 110 5,729 121 8,699 95 5,342 126

107,036 97 128,422 92 101,979 101
97,849 103 129,840 90
102,396 100 91,270 109 86,653 110
106,324 98 131,757 88
120,210 94 103,292 46
95,043 59 92,024 108 100,454 102
99,306 95 73,675 116 77,668 113 75,625 51 96,686 105
97,724 104 77,211 114 95,715 106 93,080 107 70,350 118
68,802 120 83,425 111 68,613 121 103,090 99 62,509 124

177,391 97 283,888 63 173,952 98 138,738 112
N/A 62
140,701 110 122,587 117 201,278 92 152,880 106 338,528 51
241,365 76 147,108 107 236,751 79 219,586 86 258,056 69
380,802 47 105,856 122 129,305 115 114,197 120
NIA 100
96,516 128 214,671 89 198,369 93 141,111 109 132,312 114
154,623 105 132,877 113 105,779 123 221,903 85 114,952 118

5,464 10,044
5,494 6,996 9,263
4,624 6,458 5,498 5,773 9,988
7,652 7,851 5,909 6,031 5,680
8,466 3,817 6,418 5,070 7,294
5,560 10,678
5,121 2,668 6,138
1,945 2,999 9,647 4,816 7,166

.598 .626 .561 .512 .817
.627 .633 .611 .775 .848
.662 .553 .754 .533 .591
.786 .557 .545 .546 .653
.591 .820 .573 .759 .556
.641 .662 .599 .923 .593

7,563 9,084 7,367 7,272 9,713
7,683 6,942 6,608 8,155 10,130
9,331 8,585 7,925 7,763 8,518
8,526 6,651 7,061 7,099 9,124
9,370 7,490 9,358 9,104 7,105
7,016 8,545 7,173 10,933 6,938

12,534 20,081 12,567 10,310
N/A
10,557 9,324
15,348 11,726 26,029
18,735 12,226 19,741 18,524 21,882
32,692 9,556
11,755 10,720
N/A
9,254 20,826 19,395 13,802 13,363
15,768 13,610 11,058 23,534 12,758

Table 14. - FOUR ECONOMIC INDICATORS BY COUNTY WITH RANKING AND PER CAPITA AMOUNTS

COUNTY

1990 Population Estimate

Master Economic
Rank

1993 Taxable Sales (Based on Sales Tax)

I Thousand

Rank

Dollars

1993 Automobile Registrations

1992 Adj. Gross Income Reported (Ga. Returns)

Number

I Rank

I Thousand Dollars

Rank

1993 Net Property And Utility Digest

I Thousand Dollars

Rank

I Per Capita Amounts of Four Indicators

Taxable

j Auto Income

I I Sales

Reg. Reported

Net Digest

Crawford Hancock Evans Turner Irwin
McIntosh Heard Charlton Jasper Johnson
Jenkins Pulaski Randolph w Candler
Ol
Taylor
Lincoln Montgomery Wilcox Towns Talbot
Miller Atkinson Long Clinch Warren
Treutlen Stewart Marion Lanier Calhoun

8,991

130

8,908

137

8,724

119

8,703

128

8,649

131

8,634

127

8,628

113

8,496

129

8,453

122

8,329

135

8,247

133

8,108

124

8,023

134

7,744

126

7,642

118

7,442

132

7,163

141

7,008

139

6,754

120

6,524

140

6,280

138

6,213

147

6,202

149

6,160

136

6,078

148

5,994

143

5,654

151

5,590

145

5,531

144

5,013

146

15,592 148 24,642 136 78,612 97 50,241 119 32,070 128
49,092 120 99,111 84 41,876 126 27,727 133 24,853 135
44,659 124 53,732 116 45,875 122 77,973 98 123,863 75
24,352 137 17,238 147 19,400 143 47,370 121 21,271 138
28,364 132 20,008 141 12,746 151 41,738 127 15,063 149
19,833 142 17,990 145 20,755 140 29,764 130 17,840 146

5,331 127 3,086 147 5,517 123 4,437 134 3,976 139
5,495 125 5,834 119 4,950 128 6,098 115 4,544 133
4,161 136 5,721 122 4,029 137 4,873 129 4,617 131
4,641 130 3,990 138 3,678 141 5,936 117 4,348 135
3,379 145 3,280 146 3,728 140 3,529 142 3,518 143
4,616 132 2,645 151 3,456 144 2,967 149 2,773 150

64,956 122 56,854 129 69,021 119 63,348 123 53,628 134
56,565 130 60,603 125 54,246 133 72,294 117 56,032 131
48,364 135 74,117 115 47,448 138 60,595 126 58,564 127
57,940 128 48,088 137 48,318 136 54,787 132 45,285 140
43,786 142 40,840 143 32,470 148 46,524 139 40,670 144
36,843 147 32,311 149 37,422 148 38,866 145 39,471 141

96,697 127 95,710 129 91,566 130 114,377 119 104,406 124
124,266 116 97,886 126 111,505 121 140,093 111 75,085 139
80,404 138 99,600 125 81,327 137 85,502 134 83,320 136
84,928 135 70,897 143 86,257 133 159,801 103 71,556 141
90,311 132 N/A 148
65,755 147 91,052 131 70,463 144
46,124 152 67,796 145 67,396 146 51,728 150 74,343 140

1,734 2,766 9,011 5,773 3,708
5,686 11,487 4,929
3,280 2,984
5,415 6,627 5,718 10,069 16,208
3,272 2,407 2,768 7,014 3,260
4,516 3,220 2,055 6,776 2,478
3,309 3,182 3,713 5,381 3,559

.593 .346 .632 .510 .460
.636 .676 .583 .721 .546
.505 .706 .502 .629 .604
.624 .557 .525 .879 .666
.538 .528 .601 .573 .579
.770 .468 .618 .536 .553

7,225 6,382 7,912 7,279 6,201
6,551 7,024 6,385 8,553 6,727
5,864 9,141 5,914 7,825 7,663
7,786 6,713 6,895 8,112 6,941
6,972 6,573 5,235 7,553 6,691
6,147 5,715 6,694 7,027 7,874

10,755 10,744 10,496 13,142 12,071
14,393 11,345 13,124 16,573
9,015
9,749 12,284 10,137 11,041 10,903
11,412 9,898
12,308 23,660 10,968
14,381 NIA
10,602 14,781 11,593
7,695 11,991 12,057
9,352 14,830

Table 14. - FOUR ECONOMIC INDICATORS BY COUNTY WITH RANKING AND PER CAPITA AMOUNTS

COUNTY

1990 Population Estimate

Master Economic
Rank

1993 Taxable Sales (Based on Sales Tax)

Thousand Dollars

I Rank

1993 Automobile Registrations

1992 Adj. Gross Income Reported (Ga. Returns)

Number

I Rank

Thousand Dollars

I Rank

1993 Net Property And Utility Digest

I Thousand Dollars

Rank

Per Capita Amounts of Four Indicators

Taxable

I Auto

Income I

Sales

Reg.

I

Reported

Net Digest

Wheeler Baker Schley Clay Glascock

4,903

150

3,615

152

3,588

153

3,364

154

2,357

156

Echols Webster Quitman Taliaferro other

2,334

155

2,263

157

2,209

158

1,915

159

c,J State Total 6,478,219
-...J

21,099 139 9,556 153
14,741 150 9,793 152 6,116 156
3,370 158 4,744 157 8,057 155 3,361 159 139,665
68,899,811

3,009 148 2,383 152 1,892 153 1,690 155 1,410 156
1,858 154 1,375 157 1,150 159 1,248 158
0
4,262,765

29,238 150 19,102 153 25,274 151 18,847 154 18,725 155

48,222 151 71,414 142 39,855 154 41,284 153 38,692 155

10,875 158 17,395 156 10,405 159 11,009 157 1,872,468

51,872 149 32,818 156 28,210 158 30,628 157

83,090,468

114,315,796

4,303 2,643 4,108 2,911 2,595
1,444 2,096 3,647 1,755
10,636

.614 .659 .527 .502 .598
.796 .608 .521 .652

5,963 5,284 7,044 5,603 7,944
4,659 7,687 4,710 5,749

.658 12,822

9,835 19,755 11,108 12,272 16,416
22,225 14,502 12,770 15,994
17,646

NOTE: COUNTIES ARE LISTED IN DESCENDING ORDER OF 1990 CENSUS N/A: COUNTY DIGEST NOT AVAILABLE AT TIME OF THIS REPORT/ 1992 DIGEST AMOUNTS USED FOR RANKING.
(1) In response to legislative changes and increases in the number of multi-store accounts, adjustments to the Departments computer systems were made to derive the actual sales amounts of these accounts versus ratio distribution methods used previously. These adjustments were made for greater reporting accuracy and has had no impact on Local, Special and/or MARTA sales tax reporting. Fluctuations in individual county taxable sales amounts are possible depending upon the amount of sales recorded in that county during the year.

TABLE 15 -CORPORATION INCOME TAX RETURNS BY TAXABLE INCOME CLASS -1992 TAX YEAR RETURNS

TYPE OF CORPORATION AND TAXABLE INCOME CLASS

NUMBER OF RETURNS

PERCENT OF RETURNS

NET TAXABLE INCOME

PERCENT OF NET TAXABLE INCOME

DOMESTIC CORPORATIONS
$1 TO 5,000 $5,000 TO 10,000 $10,000 TO 25,000 $25,000 TO 50,000 $50,000 TO 100,000 $100,000 TO 250,000 $250,000 TO 500,000 $500,000 TO 1,000,000 OVER 1,000,000 NONE (NO TAXABLE INCOME)

7,424 2,849 4,271 3,185 2,015 1,035
411 243 347 83,487

7.05 2.71 4.06 3.03 1.91
.98 .39 .23 .33 79.31

13,076,745 20,698,064 70,405,945 114,715,795 138,020,814 158,634,814 144,695,857 172,543,624 2,390,128,643

.41 .64 2.18 3.56 4.28 4.92 4.49 5.35 74.17

ALL DOMESTIC (TAXABLE, NONTAXABLE)

105,267

100.00

3,222,920,301

100.00

FOREIGN CORPORATIONS

$1 TO 5,000 $5,000 TO 10,000 $10,000 TO 25,000 w $25,000 TO 50,000 CX) $50,000 TO 100,000 $100,000 TO 250,000 $250,000 TO 500,000 $500,000 TO 1,000,000 OVER 1,000,000 NONE (NO TAXABLE INCOME)

2,735 822
1,117 933 850 932 528 403 588
16,685

10.69 3.21 4.36 3.65 3.32 3.64 2.06 1.57 2.30
65.20

4,328,885 5,995,915 18,431,888 33,402,839 60,678,528 150,116,103 188,851,113 287,252,025 2,660,166,450

.13 .18 .54 .98 1.78 4.40 5.54 8.43 78.02

ALL FOREIGN (TAXABLE, NONTAXABLE)

25,593

100.00

3,409,223,746

100.00

ALL CORPORATIONS
$1 TO 5,000 $5,000 TO 10,000 $10,000 TO 25,000 $25,000 TO 50,000 $50,000 TO 100,000 $100,000 TO 250,000 $250,000 TO 500,000 $500,000 TO 1,000,000 OVER 1,000,000 NONE (NO TAXABLE INCOME)
ALL CLASSES (TAXABLE, NONTAXABLE)

10,159 3,671 5,388 4,118 2,865 1,967 939 646 935
100,172
130,860

7.76 2.81 4.12 3.15 2.19 1.50
.72 .49 .71 76.55
100.00

17,405,630 26,693,979 88,837,833 148,118,634 198,699,342 308,750,917 333,546,970 459,795,649 5,050,295,093
6,632,144,047

.26 .40 1.34 2.23 3.00 4.66 5.03 6.93 76.15
100.00

Table 16 - 1993 MILLAGE RATES BY COUNTY - ALPHABETICALLY LISTED

COUNTY
Appling Atkinson Bacon Baker Baldwin Banks Barrow Bartow Ben Hill Berrien Bibb Bleckley Brantley Brooks Bryan Bulloch Burke Butts Calhoun Camden Candler Carroll Catoosa Charlton Chatham Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur DeKalb Dodge Dooly Dougherty Douglas Early Echols Effingham Elbert Emanuel

RATE
15.43 24.70 22.50 23.05 27.08 15.29 27.06 25.63 35.75 18.70 32.45 27.32 33.23 23.99 25.36 17.51 14.80 25.45 24.25 20.38 20.38 25.09 17.38 32.79 37.17 14.29 18.16 24.74 37.64 22.16 32.59 32.10 28.45 21.77 23.61 22.21 22.61 28.25 30.36 27.23 22.99 27.88 18.81 42.18 23.00 28.20 38.46 34.55 21.89 25.13 26.58 20.60 17.62

COUNTY
Evans Fannin Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham Hall Hancock Haralson Harris Hart Heard Henry Houston Irwin Jackson Jasper Jeff Davis Jefferson Jenkins Johnson Jones Lamar Lanier Laurens Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion McDuffie McIntosh Meriwether Miller Mitchell Monroe Montgomery Morgan Murray Muscogee

RATE
24.07
19.07 31.84 35.18 21.21 16.88 40.53 21.85 32.83 27.23 24.22 21.38 20.41 34.95 16.91 22.72 44.92 22.08 21.87 15.61 21.53 34.29 24.42 26.60 22.11 28.37 23.67 24.40 25.10 26.10 18.47 26.03 26.20 23.23 27.07 28.56 28.77 31.58 22.73 21.42 22.76 19.52 19.29 23.60 30.25 26.75 23.05 18.53 17.10 23.12 21.93 20.04 39.83

COUNTY
Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale Schley Screven Seminole Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth

RATE
29.37 25.08 21.90 27.99 24.05 22.81 22.96 22.25 26.19 26.86 22.39 28.91 14.36 15.57 25.88 37.95 24.99 27.17 21.12 31.86 26.87 23.81 25.80 35.90 30.15 25.45 19.90 22.70 24.35 22.42 20.41 16.74 11.75 29.14 22.24 28.00 28.72 16.61 22.79 21.89 25.58 27.43 26.52 25.13 29.10 27.70 22.77 18.74 19.14 23.11 26.82 26.01 22.66

39

COUNTY

Table 17 -1993 MILLAGE RATES BY COUNTY- NUMERICALLY LISTED

RATE

COUNTY

RATE

COUNTY

RATE

Towns Chattahoochee Rabun Burke Banks Appling Randolph Hart Union Toombs Franklin Habersham Monroe Catoosa Bulloch Emanuel Chattooga Jones Mitchell Serrin White Decatur Fannin Whitfield Marion Madison Taylor Murray Candler Camden Greene Tift Elbert Seminole Forsyth Grady Lumpkin Heard Coffee Gilmer Harris Early Walker Oglethorpe Morgan Haralson Jackson Clay Columbia Troup Pike Putnam Thomas

11.75 14.29 14.36 14.80 15.29 15.43 15.57 15.61 16.61 16.74 16.88 16.91 17.10 17.38 17.51 17.62 18.16 18.47 18.53 18.70 18.74 18.81 19.07 19.14 19.29 19.52 19.90 20.04 20.38 20.38 20.41 20.41 20.60 21.12 21.21 21.38 21.42 21.53 21.77 21.85 21.87 21.89 21.89 21.90 21.93 22.08 22.11 22.16 22.21 22.24 22.25 22.39 22.42

Bacon
Cook Worth Telfair Hall Lowndes Macon Wheeler Upson Pickens Pierce Dade Dodge Miller Baker Wilcox Montgomery Laurens McDuffie Colquitt Jeff Davis Stewart Brooks Peach Evans Gordan Calhoun Terrell Jefferson Houston Atkinson Cherokee Schley Oconee Carroll Jenkins Washington Echols Bryan Butts Tattnall Walton Bartow Sumter Richmond Wilkinson Lamar Johnson Polk Lanier Warren Effingham Irwin

22.50
22.61 22.6 22.70 22.72 22.73 22.76 22.77 22.79 22.81 22.96 22.99 23.00 23.05 23.05 23.11 23.12 23.23 23.60 23.61 23.67 23.81 23.99 24.05 24.07 24.22 24.25 24.35 24.40 24.42 24.70 24.74 24.99 25.08 25.09 25.10 25.13 25.13 25.36 25.45 25.45 25.58 25.63 25.80 25.88 26.01 26.03 26.10 26.19 26.20 26.52 26.58 26.60

Meriwether
Wilkes Pulaski Stephens Barrow Lee Baldwin Screven Crisp Glynn Bleckley Ware Webster Dawson Paulding Turner Dooly Coweta Jasper Cobb Liberty Twiggs Lincoln Quitman Wayne Treutlen Newton Taliaferro McIntosh Crawford Long Fayette Spalding Clinch Bibb Clayton Charlton Glascock Brantley Henry Douglas Gwinnett Floyd Ben Hill Talbot Chatham Clarke Rockdale Dougherty Muscogee Fulton DeKalb Hancock

26.75
26.82 26.86 26.87 27.06 27.07 27.08 27.17 27.23 27.23 27.32 27.43 27.70 27.88 27.99 28.00 28.20 28.25 28.37 28.45 28.56 28.72 28.77 28.91 29.10 29.14 29.37 30.15 30.25 30.36 31.58 31.84 31.86 32.10 32.45 32.59 32.79 32.83 33.23 34.29 34.55 34.95 35.18 35.75 35.90 37.17 37.64 37.95 38.46 39.83 40.53 42.18 44.92

40

Table 18 -GROSS INTANGIBLE TAX ASSESSMENTS BY COUNTY-1993

COUNTY
Appling Atkinson Bacon Baker Baldwin Banks Barrow Bartow Ben Hill Berrien Bibb Bleckley Brantley Brooks Bryan Bulloch Burke Butts Calhoun Camden Candler Carroll Catoosa Charlton Chatham Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur DeKalb Dodge Dooly Dougherty Douglas Early Echols Effingham Elbert Emanuel

TOTAL

COUNTY

$15,017 4,195 9,718 2,163
67,078 7,772
56,015 95,570 27,038 26,814 942,628 20,740
1,956 19,927 14,209 118,103 20,776 23,836 19,964 28,775
9,519 152,487
43,185 5,365
1,443,600 1,865
22,963 102,854 379,438
3,070 209,637
5,655 2,236,433
53,630 70,697 135,421 16,394 139,946
7,194 38,110 23,675 15,426 71,590 3,428,069 34,044 21,379 289,861 69,809 34,618
8,845 17,747 46,889 32,546

Evans Fannin Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham Hall Hancock Haralson Harris Hart Heard Henry Houston Irvin Jackson Jasper Jeff Davis Jefferson Jenkins Johnson Jones Lamar Lanier Laurens Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion McDuffie McIntosh Meriwether Miller Mitchell Monroe Montgomery Morgan Murray Muscogee

TOTAL

COUNTY

$15,660 24,871
169,388 242,746 108,009
25,765 15,056,299
22,471 2,386
585,487 60,814 67,103 31,962
1,874,610 75,311
397,071 15,963 34,759 61,226 51,091 2,799
123,206 101,941
9,909 36,760 17,978 18,581 22,598
8,235 4,732 19,991 15,620 7,553 114,455 8,848 37,008 5,576
541 161,550
33,664 33,156 32,938
5,270 53,890 19,001 25,464 25,398 28,712 40,656 10,804 62,112 26,946 2,648,872

Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale Schley Screven Seminole Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth TOTAL

TOTAL
$64,829 51,958 7,816 20,677 85,523 43,684 12,307 8,338 38,985 13,247 25,041 459 45,674 17,747
791,654 97,481 8,173 28,026 9,567
120,179 41,900
9,935 84,178
5,334 2,142 15,476 9,668 11,443 30,228 234,993 68,737 39,906 35,571 6,355 231,919 13,576 4,884 42,879 242,448 101,940 203,360 81,827 5,231 77,930 19,835 6,837 3,687 38,808 358,478 8,046 35,926 14,730 14,358 36,975,938

41

INDEX
Beer Licenses ................................................................................................................................................ 8,20 Beer Taxes .............................................................................................................................................. 1,7,8,20 Cigar and Cigarette Licenses ......................................................................................................................... 8,20 Comparisons and Trends
County economic indicators ................................................................................................32,33,34,35,36,37 County millage rates .........................................................................................:.................................... 39,40 Intangible taxes ..................................................................................................................................... 23,41 Motor vehicles ......................................................................................................................8,27,28,29,30,31 Personal income .................................................................................................................................... 11,12 Personal income taxes ................................................................................................. 1,8,10,17,19,24,25,26 Property tax digests ............................................................................................................22,27,28,29,30,31 Sales taxes ........................................................................................................... 1,7,8,15,16,27,28,29,30,31 State and local tax burden ..................................................................................................................... 13,14 Tax sources ............................................................................................................................................... 1,8 Total net collections - monthly ......................................................................................................................6 Total net collections - annually ........................................................................................................ 1,6,7,8,1O Contractor Fees ..................................................................................................................................................8 Estate Tax ..........................................................................................................................................................8 Income, Corporation Taxes and Licenses ........................................................................................... 1,7,8,10,38 Income, Personal Taxes .................................................................................................. 1,7,8,10,17,19,24,25,26 Highlights, Revenue Department for Fiscal Year ................................................................................................ 5 Liquor Licenses ............................................................................................................................................. 8,20 LiquorTaxes ............................................................................................................................................ 1,7,8,20 Millage Rates, County .................................................................................................................................. 39,40 Motor Carriers Fuel (mileage tax) .................................................................................................................................... 8, 18 Highway use tax ...................................................................................................................................... 8, 18 Motor fuel truck fees ................................................................................................................................ 8, 18 Motor Fuel Distributor's fees ...................................................................................................................................... 8, 18 Taxes ................................................................................................................................................ 1,7,8,18 Motor Vehicles License tags .................................................................................................................... 8,21,27,28,29,30,31 Title registration fees ............................................................................................................................... 8,21 Total fees .......................................................................................................................................... 1,7,8,21 Organizational Structure ............................................................................................................................... 2,3,4 Property Taxes General property digest .............................................................................................. 8,22,23,27,28,29,30,31 Intangible property tax ................................................................................................................... 8,22,23,41 Intangibles, recording fees ....................................................................................................................... 8,22 Interest and other property tax revenues ............................................................................................. 8,22,23 Net public utilities ................................................................................................................... 27,28,29,30,31 Public Service Commissioner (Utility fees) ................................................................................................... 8 Public utilities and ad valorem taxes ........................................................................................................ 8,22 Taxable values by property class ................................................................................................................ 23 Transfer fees ................................................................................................................................................8 Sales and Use Taxes Commodity ............................................................................................................................................ 15,16 County .................................................................................................................................... 27,28,29,30,31 County ranking, sales dollar ................................................................................................32,33,34,35,36,37 Total collections ......................................................................................................................... 1,7,8,9,10,31 Taxable Sales ...........................................................................................................................32,33,34,35,36,37 Wine Licenses ............................................................................................................................................... 8,20 Wine Taxes ............................................................................................................................................. 1,7,8,20
42