,:#!!forms 'IE- Qfollhts, ~r.
<!Lommissioner
~cpadment o-f J!-{ctrcnuc
~fate o-f ~co-rgfa
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