1995 statistical report [1995]

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410 '(i!riniiy-~a,."1ttghnt ~ttiU>ittg J\tlattta, Ci,argia 30334 (404) 656-4015
January 8, 1996

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, 1995.
Net collections for the fiscal year totaled $9,115,243,249.57, an increase of $670,379,190 over the previous fiscal year. This 7.9% increase equals the increase for FY 1994, and attests to Georgia's 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 submitted,

MEC:bf

Marcus E. Collins, Sr. Commissioner
An Equal Opportunity Employer

> ... (..l:.IVE:.1..
.:fiN l O1996
OOCUMENIS ". ~II LIBRARIES

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 inthe 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 ata 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 ofthe largest state revenue sources since it was adopted and presently produces one-third ofthe 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 County 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. A 1% Homestead Local Option Sales Tax was provided through Legislation passed during the 1995 Session of the General Assembly.

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

INDIVIDUAL INCOME TAX

The Individual Income Tax was initiated in 1929 and for two years was assessed at one third ofthe federal rate. A graduated system was begun in 1931 and revised in 193710 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 smallerpercentage ofthis income sothattoday 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 afterWorld War II. After being the state'stop revenue source forthree decades, the new3% salestax pushed motor fuel backto 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 of7 cents pergallon 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; 71/2% 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.

The corporation income tax has been a majortax 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 under2% ofthe 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
The 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 don1, 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 isto a motor vehicle what a deed is to a piece of real estate. The law requires you to secure a title atthe 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 thirty (30) 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. Motor vehicles owned by visitors maybe used and operated on the public streets and highways, for pleasure purposes only, for a period of 90 days without registering as long as their vehicle is properly registered in their home state. 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 ifthey 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. However, a license plate/decal cannot be issued for vehicles required to have a title unless application for title is made at the time of application for the license plate or proof of title issuance/proof of application for title is submitted.
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 collectorortax commissioner of each county is charged with the duties oftag 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 lnfonnation 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 unifonnly 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 1994 was approximately 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 186 utility systems consisting of 21 Railroad, 47 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 285 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 ............ Directory of the Department of Revenue ....... Georgia Department of Revenue Organization Chart . Organization of The Department of Revenue .......................
PART II - STATE REVENUE COLLECTIONS AND TRENDS

....... 1 ................ 2
...... 3
4

Revenue Highlights for the Fiscal Year Ended June 30, 1995 .............................................. Net Collections by Georgia Department of Revenue for Fiscal Years Ended in 1939 to 1995 -Table H-1 ....... Monthly Revenue Department Collections .............................................................. Changes in Major State Tax Revenues, Dollars and Percent - Chart 1 .............................................. Net Revenue Collections by Kind of Tax, for Fiscal Years Ended in 1993, 1994 and 1995 - Table H-2 Georgia Total State Tax Revenue by Major Source, Ten Year Trend - Chart 2 .. Georgia Total State Tax Revenue by Major Source, Ten Year Trend - Table H-3 .. Personal Income and State Income Tax Receipts Comparison - Table H-4 ....................

..... 5 ....... 6
.... 6 ....... 7
.... 8 . .. 9 10
... 10

PART Ill - GEORGIA COMPARISONS OF REGION AND NATION

Per Capita Personal Income as a Percent of U.S. Average - Chart 3 .................

..... 11

Per Capita Personal Income Percent Increase Comparisons by Period - Chart 4 ..

..... 11

Total Personal Income as a Percent of the U.S. - Chart 5 ....

..... 12

Total Personal Income Percent Increase Comparison by Period - Chart 6 ..

..12

Per Capita Amounts of Selected Items, 1991 - 1992. State and Local Revenue Comparisons - Chart 7 .

............ 13

General Revenue per $1,000 of Personal Income 1991 -1992. 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, 1995 - Table 1 ....

............ 15

Adjusted Gross Sales and Use Tax Receipts by Business Group, 1994 with Index Change- Table 2 .............

.. 16

Growth Trend of Personal Income Tax - Table 3 ....

............. 17

Motor Fuels and Motor Carriers, Detailed Data for FYE 1995 - Table 4

....... 18

Personal Income Tax Returns by Income Class - 1993 Income -Table 5

............. 19

Excise Taxes and Fees in Detail for FYE 1995 - Table 6 .....

............. 20

Motor Vehicle Tags and Title Revenue for FYE 1993, 1994 and 1995 - Table 7 ....

......... 21

Motor Vehicle Tags and Title Volume for Calendar Years 1992, 1993 and 1994 - Table 8 ..

.... 21

Taxable Values of General Property and Utilities - Table 9 .

.... 22

Net Property Tax Collections by Category for FYE 1995 - Table 10 ........

.... 22

Taxable Value of General Property, Public Utilities and Intangibles by Class of Property 1993 and 1994 - Table 11 .... 23

1993 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 1993 Tax Year Returns-Table 15.

.... 38

1994 Millage Rates by County-Alphabetically Listed -Table 16

.. 39

1994 Millage Rates by County - Numerically Listed - Table 17 .......

.... 40

Gross Intangible Tax Assessment by County 1994 - Table 18 ....... .

.... 41

Index.

.... 42

vi

SOURCES OF THE REVENUE DEPARTMENT TAX DOLLAR FISCAL YEAR ENDING JUNE 30, 1995 - TOTAL $9,115,243,249.57
BILLIONS

SALES AND USE TAXES (40.00%) PERSONAL INCOME TAXES (42.11 %) CORPORATION INCOME TAXES (7.01
MOTOR FUEL TAXES (4.17%) MOTOR VEHICLE FEES (2.28%)
TOBACCO TAXES (0.97%) BEER, WINE & LIQUOR (1.26)
ESTATE (0.81) MISCELLANEOUS (1.40%)

,838,397,784.99

MISCELLANEOUS: Property Corporate Net Worth Coin Operated Amusement Machines Financial Institutions Occupation Tax Alcoholic Beverage License Motor Carrier Fee Other Licenses and Fees I % Sales Tax Collection Fee

$32,892,548.72 $21,909,683.98
$1,395,825.00 $11,303,466.76 $1,995,684.00 $3,006,184.01 $41,135,724.93 $13,635,473.69

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 Assistant Commissioner, Room 410, Phone 4005 Controller, Room 434, Phone 4767 Budget Officer, Room 425, 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 4010 Payroll, Room 411, Phone 4013 Training Director, Room 424-E, Phone 0568 Statistical/Research Officer, Room 401, Phone 5834

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

Bennie Butler, 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)

MORROW - Suite 210,3000 Corporate Center Dr. GIST

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

AUGUSTA-1054 Claussen Rd., Sulte310

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.Box 918-31533

(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

Paul Cochran, Mgr., P.O. Box 6004-30163

(706)

SAVANNAH 6606 Abercom 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 Assistant Director, Tradeport, Room 1039, Phone 362-6401 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, Tradeport, 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 403, Phone 6672 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 Audit Section, Room 306, Phone 656-4089
MOTOR FUEL TAX UNIT Assistant Director, Room 417, Phone 4053 Distributor Section, Room 421, Phone 4054 Motor Carrier Section, Room 421-C, Phone 4055
TAXPAYER ACCOUNTING DIVISION Director, Room 207, Phone 657-9072 Taxpayer Registration, Room 304, Phone 1-8651 Registration Forms, Phone 4092

2

DEPARTMENT OF REVENUE

GOVERNOR

ASSISTANT TO COMMISSIONER
Cynthia Smith (1)

REVENUE COMMISSIONER Marcus E. Collins, Sr. ( ) 2

CONTROLLER Travis Williams
(2)
BUDGET Becky Johnson
(22

DEPUTY COMMISSIONER

T. Jerry Jackson

(3)

INTERNAL AUDIT/ OPERATIONS ANALYSIS
Lannie Greene (B)

ADMN. HEARING OFFICER
Charles Jordan _0_
LEGAL ASSISTANT Allison Dunn
(1)

ASSISTANT COMMISSIONER

Bobby Lenihan

(2)

OFFICE OF PERSONNEL ADMINISTRATION Bonnie Kaplan (7)
PAYROLL Amy Ganter (2)
EEO AND SAFETY OFFICER
Andrew Fellers(1)

TRAINING John Brady

IN~~:~~~oN I MOTOR VEH1c:J tTERNAL ADMN. tELD SERVICES 11 A6~6uANYii~G I lPROPERTY TAX WENTRAL AUDIT 11 SALES TAX 11

Director

Director

Orrector

Director .

Director

Dire~tor

Director

Oirecto~

William Wilson

Vacant

James Walton

Fred D. White

Lowell Umbarger

Larry Griggers

Edward M. Many Gary E. Robmson

_@8)

(292)

(151)

_ _ _(_380)

(66)

(61)_

(123)

(99)

INCOME TAX Director
Don Steele
(130)

ASST. DIRECTOR FOR ALCOHOL &
TOBACCO Chet Bryant

ASST. DIRECTOR FIELD SERVICES
Robert Goolsby

ALBANY Manager Bennie Butler

ATHENS Manager William Patrick

Manager Mike Forsyth

ASST. DIRECTOR SALES TAX Ronald Wood

ASST. DIRECTOR MOTOR FUEL Phillip Embry

COLUMBUS Manager
Jim Webster

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.

cashiering and accounting activities, procurement and records management, mail handling, supplies and other support functions.
MOTOR VEHICLE

FIELD SERVICES
Provides taxpayer information and assistance at eleven regional office locations. Continuously examinestaxpayer registrations, compliance with filing deadlines, and collects all delinquent accounts.

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

Enforces all laws and regulations pertaining to the manufacture, possession, transportation, and sale of legal and illegal alcoholic beverages within the State. The Division 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.

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.

INCOME TAX

SALES AND USE 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

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,Special County Sales Tax and Homesteadstead Local Option Sales Tax; separately accounts for the 3% sales and use tax on motor fuel.

Maintains and enhances computer application programs and systems for all areas oftax 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,

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 IUGHLIGHTS FOR THE FISCAL YEAR ENDED JUNE 30, 1995
Net collections by the Georgia Department of Revenue for the fiscal year totaled a record $9,115,243,250. This represents an increase of $670,379,190 or 7.9%. Monthly revenue collection gains throughout this fJSCal year and as shown on the adjacent page for FYE 1996, reflect continued strength in Georgia's economy.
Leading all categories was Sales and Use Tax. Its $281 million increase represented a gain of 8.3%. Second was Individual Income Tax, up 7.1% or $256 million. Also registering strong growth was Corporate Income Tax, up 21.5% to $119 million.
The Georgia Department of Revenue will join the "information superhighway" in 1996 when it becomes part of the Joint Federal/State Electronic Filing Program in conjunction with the Internal Revenue Service. All Georgia returns filed electronically--for the 1995 tax year-must be full-year resident status, receive a refund, or have zero balance due. Refunds will be paid by paper check. There will not be direct deposit. Both the Georgia return and the Federal return must be transmitted together to the IRS Service Center in Memphis.
Regarding 1995 legislation, several bills garnering passage were of significance to the Department. House Bill 50, amended the corporate tax code in two ways. First, it doubleweighted the gross receipts factor of the three-factor apportionment formula for corporations that manufacture, produce or sell tangible personal property. Second, it modified the apportionment methods for service companies by a) adopting a double-weighted three factor apportionment formula; b) providing that taxpayers can petition for an equitable adjustment of the formula; and c) providing a special apportionment formula for air transport corporations.
House Bill 336 amended the "Georgia Business Expansion Support Act of 1994. Commonly referred to as the BEST legislation, it was passed and signed into law last year as HB 1527. HB 336 builds upon it in the following ways: 1) Provides that any manufacturer (not just corporations) may file a claim for an investment tax credit; 2) Lowers the threshold for qualified investment property to $50,000 in all tier designations; 3) Creates an optional investment tax credit for the ensuing ten taxable years following the year that qualified investment property is placed in service; 4) Provides that, for a limited two-year period, a tier one taxpayer can claim both the job and investment tax credits relative to one project if at least 500 jobs are created and maintained; and 5) Directs the Department of Revenue to promulgate rules defining "eligible qualified investment property.
The Department mailed, eight days ahead of schedule, the first of four annual refund checks to over 47,000 federal and military retirees under terms specified in House Bill 90. A last-chance, forty-five (45) day "window of opportunity" from November I-December 15, 1995, to file amended income tax returns was offered under House Bill 3, for retirees not covered under House Bill 90.
5

TABLE H-1. NET REVENUE COLLECTIONS BY GEORGIA DEPARTMENT OF REVENUE FOR FISCAL YEARS ENDED IN 1939 THROUGH 1995 (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 1995

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 9, 115,243,250

MONTHLY REVENUE DEPARTMENT COLLECTIONS

MONTH

FYE 1992

FYE 1993

FYE 1994

FYE 1995

July August September

$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

614,935,096 656,413,246 820,566,211

October November December

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

716,304,841 703,981,819 829,646,646

January February March

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

856,889,298 794,844,900 729,956,817

April May June

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

894,888,196 694,450,665 824,718,815

SOURCE: Central Accounting, Georgia Department of Revenue

FYE 1996
660,440,293 700,941,367 875,944,147
738,826, 187

6

CHART 1 - CHANGES IN MAJOR STATE TAX REVENUES FISCAL YEAR ENDED IN 1993, 1994 AND 1995

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

1993

1994

1995

7827 3088
346 3390
480 113
85 177 148

8445 3375
366 3582
539 111
91 202 179

9115 3646
383 3838
661 115 88 208 176

Percentage Changes

'93-'94

'94-'95

7.90% 9.29% 5.78% 5.66% 12.29% -1.77% 7.06% 14.12% 20.95%

7.93% 8.03% 4.64% 7.15% 22.63% 3.60% -3.30% 2.97% -1.68%

Absolute Changes

'93 '94

'94 '95

618

670

287

271

20

17

192

256

59

122

-2

4

6

-3

25

6

31

-3

Collections By Tax Type
(In Millions)
Millions

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

IPercentage of Change I

I I Absolute Changes

Tax Type

TABLE H-2. NET REVENUE COLLECTIONS BY KIND OF TAX, GEORGIA DEPARTMENT OF REVENUE FOR FISCAL YEARS ENDED IN 1993, 1994 AND 1995 Net of Commissions and Refunds (1)

Dollar amounts for fiscal years ending June 30

1993

1994

1995

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

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

385,007,696.79 88,179,594.35 29,981,610.63 70,617,501.73 14 669 829.46
588,456,232.96

GENERAL SALES AND USE TAX _ _ _ _ _ _ (4) 3,088,415,402.89

3,375,043,766.90

3,645,662,977.90

PERSONAL INCOME TAXES .............................................. 3,390,374,050.01

3,581,672,711.71

3,838,397,784.99

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

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

11,303,466.76 21,909,683.98 638 860 246.06 672,073,396.80

License tags. Title registration fees .. .. MOTOR VEHICLE FEES ............

........... (3)

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

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

161,144,447.41 46 635 578.06
207,780,025.47

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

39,103,940.78

87,808,192.02

73,607,281.74

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 ..........

27,453,577.70 198,322.84
1,072,352.46 184,230.90 480,825.07
2 257198.88 31,646,507.85

29,696,834.90 36,149.41
239,065.02 199,842.15 657,624.01 1696342.47 32,525,857.96

30,868,641.52 422.35
990,610.68 218,954.40 405,751.81 408167.96 32,892,548.72

Fuel (mileage tax)...

.. .. (-)

Motor fuel truck fees ....

MOTOR CARRIERS, TAXES AND FEES ............................

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

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

(-)4,795,890.64 3 006 184.01
(-)1,789,706.63

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 .............................

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 359180.07 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

1,395,825.00 516,077.50 832,915.75 11,640.00 646,690.75 2,820.00 4,720.00 151,825.06
13,635,473.69 40 964 719.87 58 162 707.62 9,115,243,249.57

(1) Commissions authorized by law for collecting and assessing totaled $69,081,699.39 in FYE 1993, $66,124,480.13 in FY

1994, and $64,150,144.38. Refunds paid through the Department of Administrative Services totaled $680,319,620.01 in

FYE 1993, $752,093,108.85 in FY 1994 and $777,665,487.76 in FY95.

.

(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 $119,212,062.15 in FYE 1993, $119,807,584.93in FY 1994 and $138,595,243.62.

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

5
4
..
ez n
:0:::; 3
_J
ai
2

e Other Sources lilII Selective Sales Taxes General Sales and Use Tax filll Income Tax

0 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 YEARS

TABLE H-3. TREND IN GEORGIA'S TOTAL STATE TAX REVENUES BY MAJOR SOURCE 1985 -1995
(Millions of dollars)

Fiscal Year

Department of
Revenue

Other Agencies

Grand Total
(1)

Breakdown of grand total by major source

General

Selective

income

I Sales
and Use

Sales Taxes

I Taxes (2)

I

Other Taxes or
Fees

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

1995

9,115

345

9,460

3,646

784

4,477

553

1985 1995

96.9% 96.4%

3.1% 3.7%

100% 100%

36.2% 38.5%

12.6% 8.3%

47.3% 47.3%

4.0% 5.9%

(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.

Fiscal Year ending
June 30 (1)

TABLE H-4 - COMPARATIVE TRENDS IN GEORGIA'S PERSONAL INCOME AND STATE INCOME TAX RECEIPTS, 1980 TO 1995

Total personal income

Personal income tax receipts

Amount (millions of $)

Change from prior year (%)

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 1995

41,027 45,812 51,830 55,803 61,211 68,920 75,394 83,415 89,647 97,819 104,184 111,406 116,879 125,116 132,830 142,801

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 7.3

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 3,838,398

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 7.2

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 0.986

(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

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

PERCENT
100..._-----~-------ir------.-----,------,
95

90
85

-GA. --+-----<:,__,,_.,,,,_--t____,,--/
....... -- .... .....__1--"

S.E.

75-l------+-----+--------j,-----1-----7
70

O--'-------+-----~1------+------:90:t------::95

70

75

80

85

YEAR

CHART 4
PERCENT
80

PER CAPITA PERSONAL INCOME PERCENT INCREASE COMPARISONS BY PERIOD
72.2

60

40

20
0
SOURCE: AUGUST 1995 SURVEY OF CURRENT BUSINESS
11

il '89 to '94

.. _,,_v~lil
2.1
2.4

Ul:UNUIA ANU :i,UU I t11:A~ I TOTAL PERSONAL INCOME AS A PERCENT OF UNITED STATES

2.3

2.2
G 2.1 E 0 R 2.0 G
A 1.9

GA.
~-
/
.,, /
.,, /

1.8

1.7

25.0
24.0
23.0
22.0 s
0
u
21.0 T H E
20.0 A
s
T 19.0
18.0
17.0

0 70
CHART 6
PEIICENT 80
60

75

'80

'85

'90

TOTAL PERSONAL INCOME PERCENT INCREASE COMPARISON BY PERIOD

u.s.

70.5

S.B . . . . . . .

67.9

GA.

0 '95

40

20

'69 to '74

'74 to '79

'79 to '84

'84 to '89

SOURCE: AUGUST 1995 SURVEY OF CURRENT BUSINESS

12

'89 to '94

CHART 7 - PER CAPITA AMOUNTS OF SELECTED FINANCIAL ITEMS FOR STATE AND LOCAL GOVERNMENTS BY STATE: 1990 -1991

;;;

U.S.AVG.

AL

FL

GA

NC

SC

TN

111 PROPERTY TAX REVENUE ~ TOTAL TAX REVENUE

ell ~EVENUE FROM OWN SOURCES Ill 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: 1990-1991

250
200
150
;:
100
50

U.S.AVG.

AL

FL

GA

NC

SC

TN

1111 PROPERTY TAX REVENUE

[] REVENUE FROM OWN SOURCES

~ TOTAL TAX REVENUE

TOTAL GENERAL REVENUE

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

Table I - SALES AND USE TAX REVENUES BY BUSINESS GROUP, FISCAL YEAR ENDING JUNE 30, 1995

$313,024,486 (9.1 %) Utilities

$195,093,974 (5.7%) Manufacturing

$264,835,408 (7.7%) Lumber

$760,014,510 (22.1%) Food

$270,769,345 (7.9%) Furniture
;;;

$446,153,592 (12.9%) Gen Merc_haudise

$552,733,107 (16.0%) Automotive

$100,973,486 (2.9%) Apparel

$286,214,770 (8.3%) Services

$255,698,682 (7.4%) Miscellaneous

TOTAL ALL GROUPS (1)

$3,445,511,359.23

Accounting Adjustments Net

$200,151,618.67

TOTAL "NET COLLECTIONS"

$3,645,662,977.90

Vendor Discount

$38,865,840.23

Adjusted Total Revenue

$3,684,528,818.14

(1) The accumulation method for business group totals has been

System (EFT), and its affects on these reports.

,-------- - - - - - - - - - - - - - - - - -

------------

-----

NOTE: Data is for State tax rate only, excludes local tax areas. State tax rate increased from 3% to 4% effective April I, 1989.

(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 RECEIPTS BY BUSINESS GROUP, 1994 WITH INDEX CHANGE (CALENDAR YEARS OF BUSINESS ACTIVITY)

BUSINESS GROUP

SALES TAX($)

USE TAX($)

INDEX (1987 = 100)

SALES TAX

I I 1992

1993 1994

USE TAX
I i 1992 1993 1994

Food

767,065,424

8,687,979

121

130

142 104 112 123

Apparel

104,347,433

1,085,814

130

142

157 228 308 473

General Merchandise

433,646,944

6,635,515

117

135

132 124 147 163

Automotive

558,700,501

9,829,849

103

117

133

83 99 221

m

Furniture, Home Furnishings, etc.

Lumber

261,009,971 245,447,712

9,954,568 27,710,130

124

142

180

88 108 132

100

116

140

92 141

156

Services

285,311,665

8,895,193

118

130

146 102 111

126

Manufacturers

194,608,640

4,360,373

81

82

198 131 152

7

Utilities (including transportation)

291,106,355

314,391

121

87

130

88 87

0

All Other (miscellaneous)

225,334,067

33,756,571

139

159

162 109 134 177

TOTAL

3,366,578,712

111,230,383

115

124

144 103 117

49

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 Earninas
1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993
Year of Earnings
1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993
Year of Earnings
1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993

TABLE 3 GROWTH TREND OF PERSONAL INCOME TAX

Number of Returns
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 2,854,572
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 8,677 132,095
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% 4.85%

Adjusted Gross Income Reported

Taxable Income Reported

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 87,961,433,702

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 60,798,369,322

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 4,870,966,024

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 3,699,382,036

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% 5.86%

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% 6.48%

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 3,336,850,799
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 58,709,462 139,037,543 105,241,049 205,859,121 275,014,388
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% 8.98%

17

Table 4. MOTOR FUELS AND MOTOR CARRIERS: DETAILED REVENUE DATA FOR FISCAL YEAR ENDED IN 1995

MOTOR FUELS

MOTOR CARRIERS

GROSS TAXABLE GALLONAGE BY PRODUCT

Gasoline ....

............... 4,047,443,442

Diesel fuel............................................ .. ............................... 1,120,575,081

Liquefied Propane .......................................................................... 5,463,780

Other ............................................................................................ 13,344,704

Total, motor fuels ......

.......................................... 5,186,827,007

SOURCE AND AMOUNT OF REVENUE (DOLLARS)

Motor carrier fuel (mileage) tax

Gross tax receipts .................................. 4,151,198.37

Interest and penalties ............................... 293,681.01

Subtotal

...............

.. ....... 4,444,879.38

Adjustments (refunds, etc.) ....

(-)9,240,770.02

TAX REVENUES BY PRODUCT (DOLLARS)

Net receipts, mileage tax ...

(-) 4,795,890.64

Gross collections

Gasoline................... ................. ...............

.. ......... 303,558,258.18

Diesel fuel................................. .. .................................... 84,043,131.09

MOTOR FUEL TRUCK REGISTRATION FEES

LPG .......................................................................................... 409,783.49

Decals ......................................................... 2,608,595.00

~

Other ......................................................................................... 1,000,852.78

Temporary permits .................................... 339,040.00

Subtotal ...... ........... ...............

.. .......................... 389,012,025.54

Subtotal ............... ........ ..... ...... .. 2,947,635.00

Penalties and interest ........ ............................................... 798,738.90

Adjustments, net.......... ......... ......... ...... .. ... 58,549.01

Total....................................... .. ................................... 389,810,764.44

Net receipt, motor fuel truck fees ........ .. .. 3,006,184.01

COMMISSIONS DEDUCTED BY DEALERS AND DISTRIBUTORS

Gasoline ....

2,216,120.36

Total net receipts motor carriers tax and fees (-)1,789,706.63

Diesel fuel .

.................. 613,705.28

LPG ....................... ........ .......................................

.. ..... 2,791.92

MOTOR FUEL DISTRIBUTORS

Other ...................................... ... ......................

.. ..... 3,181.05

Net receipts, motor fuel distributors' fee ..

.. 2,820.00

Total.

.......................................................... 2,835,798.61

REFUNDS AND OTHER ACCOUNTING ADJUSTMENTS. .. ............. 1,967,269.04 Tax revenue, motor fuels, net of commissions
and refunds ............................................................................. 385,007,696.79

Table 5 - GEORGIA PERSONAL INCOME - RETURNS BY INCOME CLASS -1993 INCOME

GA

I

AGI

I

NO RETS

%TOT RETS

NET TAXABLE
INC.

%TOTALNTI AVERAGENTI TOTAL TAX AVG. TAX EXEMPTS

OVER

100,000

101,476

3.6

17,836,086,443

29.3

OVER

50,000

387,507

13.6

18,705,598,703

30.8

OVER

30,000

489,175

17.1

12,655,042,311

20.8

OVER

25,000

179,425

6.3

2,784,581,378

4.6

OVER

20,000

226,827

7.9

2,611,266,124

4.3

OVER

15,000

292,556

10.2

2,337,711,057

3.8

OVER

14,000

64,319

2.3

389,096,149

.6

OVER

13,000

65,556

2.3

353,692,013

.6

OVER

12,000

66,753

2.3

316,798,708

.5

OVER

11,000

67,123

2.4

272,948,308

.4

OVER

10,000

69,583

2.4

236,585,598

.4

OVER

9,000

69,167

2.4

189,121,746

.3

OVER

8,000

68,967

2.4

144,580,110

.2

OVER

7,000

70,734

2.5

104,812,445

.2

OVER

6,000

70,858

2.5

68,166,745

.1

.;

OVER

5,000

71,236

2.5

38,453,181

.1

OVER

4,000

74,191

2.6

15,374,594

.0

OVER

3,000

76,953

2.7

1,587,164

.0

OVER

2,000

78,235

2.7

650,406

.0

OVER

1,000

75,794

2.7

435,185

.0

TO

1,000

188,137

6.6

1,735,780,954

2.9

TOTALS

2,854,572

60,798,369,322

175,766.55 48,271.64 25,670.17 15,519.47 11,512.15
7,990.64 6,049.47 5,395.27 4,745.83 4,066.39 3,400.05 2,734.28 2,096.37 1,481.78
962.02 539.80 207.23
20.63 8.31 5.74
9,226.15 21,298.59

1,004,770,407 1,030,127,811
692,517,717 161,086,968 152,463,598 122,682,534
18,506,434 16,113,740 13,666,313 11,226,386
9,147,844 6,882,580 4,948,384 3,432,078 2,145,036 1,135,658
371,661 33,723 18,061 10,937 85,562,918 3,336,850,799

9,901.56 2,658.35 1,415.69
897.80 672.16 419.35 287.73 245.80 204.73 167.25 131.47
99.51 71.75 48.52 30.27 15.94
5.01 .44 .23 .14
454.79 1,168.95

310,021 1,146,241 1,243,603
396,239 475,864 589,205 126,774 127,478
128,198 126,361 128,119 125,218 122,234 121,370 114,646 109,663 109,073 108,102 106,105
98,299 380,690 6,193,703

I TITLE OF FIELD
FED.AGI ADJ TO FED ADJ TO FED GA.AGI DEDUCTIONS
ITEMIZED WITHHELD CR FROM EST TOTAL CREDIT NO DEPENDS TP OVER65

NUMBER
2,737,299 37,686 341,096
2,736,115 2,385,243 1,014,600 2,469,973
159,301 2,707,319 6,193,703
260,039

I I $AMOUNT
90,561,532,578 209, 186,832
3,548,386,956CR 87,961,433,702 15,691,208,843 11,996,586,681 3,182,587,069 459,220,197 3,701,202,438

I I FOR OTHER YRS.
TOTAL RETURNS TOTAL TAX TOTAL WITHHELD TOTAL PENALTY

NUMBER
57,818 18,147 45,397 2,537

RESIDENTS RETS

JOINT SEPARATE SINGLE HEAD OF HOUSEHOLD

1,168,160 54,369
1,045,545 483,346

I $AMOUNT
8,534,623 3,862,216
124,090
NON-RES RETS 77,120 4,439 30,989 10,604

Table 6. - DETAILS OF REVENUE FROM SELECTIVE EXCISE TAXES AND BUSINESS LICENSE FEES, FISCAL YEAR ENDED IN 1995

SOURCE OF REVENUE

AMOUNT

BEER

Beer taxes

...................................................... $70,568,505.58

Fines and Forteitures ....................................................... 48,996.15

Total ............. ............................... 70,617,501.73

CIGAR AND CIGARETTE

Stamp sales

.................................................. $89,923,439.44

Additional tax

. (3,746,719.78)

Fines and forteitures ............... .

... 2,002,874.69

10181 ........................ 88,179,594.35

LIQUOR

..,
0

Liquor taxes Additional tax

..................................................... $29,832,359.70

Fines and forfeitures ............................................................ 149,250.93

Total. ..............

.................... 29,981,610.63

"MOTOR FUELS" (table 4) .................................. $385,007,696.79

WINE

Wine taxes

......................... ........ $14,290,624.31

Additional tax

Fines and forteitures ..

.... 379,205.15

I otal

.................. 14,669,829.46

TOTAL, SELECTIVE EXCISE TAXES .....

$588,456,232.96

all figures are net of refunds and commssions

SOURCE OF REVENUE

AMOUNT

BEER DEALERS

License and brand registration .................................... $ 18,550.00

Wholesaler licenses ......................................................... 36,030.00

Retailer licenses ...................................

... 753,655.75

Penalties

.24,680.00

Net total, beer dealers ...............

832,915.75

CIGAR AND CIGARETTE DEALERS

Wholesaler licenses ....................................................... $ 8,850.00

Manufacturer representative licenses.. ........

........... 2,790.00

Net total, C/C dealers ............................. 11,640.00

LIQUOR DEALERS

License and brand registration ......................................... $14,510.00

Wholesalers license & permits ......................................... 38,660.00

Retailer licenses ............................................................ 449,607.50

Penalties

................................................................. 13,300.00

Net total, liquor dealers ........................... 516,077.50

WINE DEALERS

License and brand registration... .................................... $7,550.00

Wholesaler license. .................. .............................. ... 22,030.00

Retailer license ....

599,610.75

Penalties

.......................

.......... 17,500.00

Net total, wine dealers ....... .

646,690.75

COIN-OPERATED AMUSEMENT MACHINES Annual licenses and permit fees .................................. $1,395,825.00 Net total, amusement machines ........... 1,395,825.00

TOTAL, BUSINESS LICENSES FEES ......................... $3,403,149.00

Table 7. - SUMMARY OF REVENUES FROM MOTOR VEHICLE TAGS. TITLES. AND RELATED ITEMS FOR RSCAL YEARS ENDED IN 1993. 1994 AND 1995
(Because of rounding. dollar detail may not add to totals)

SOURCE OF REVENUE

1993

Fiscal Year Ended June 30

1994

1995

TOTAL AMOUNT OF NET* REVENUE (DOLLARS) .......... 177,432,820.64 202,355,049.10 207,780,025.47

Tags, total ............................................................ 133,278,224.49 151,340,806.09 161,144,447.41 Sold by counties ................................................... 113,920,927.21 130,072,072.23 135,052,784.44 Sold at State Office ................................................. 19,357,297.28 21,268,733.86 26,091,662.97

Titles, total---- 44,154,596.15

Sold by Counties............

29,024,013.00

Sold at State Office ....................

11,364,207.00

Penalties and Adjustments............

3,766,376.15

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

46,635,578.06 26,152,700.00
8,578,473.05 11,904,405.01

*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 1992, 1993 AND 1994

SOURCE OF REVENUE

1992

TITLES SOLD, TOTAL NUMBER ................................................ 1,659,615
By counties ............................................................................ 1,205,379 At State Office .......................................................................... 454,236
LICENSE TAGS SOLD, TOTAL NUMBER.:................................... 5,708,"926
By counties ............................................................................. 5,708,924 At State Offic ....................................................................................... 2
TAGS BY MAJOR CATEGORY
Passenger cars, total .............................................................. 3,701,831 Motorcycles, total ........................................................................ 61,674 Trucks, total ........................................................................... 1,458,751 Trailers, total ............................................................................. 482,742
OTHER MOTOR VEHICLE TAGS ........................................................ 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

1994
2,118,843
1,454,205 664,638
6,594,662 6,594,662
0
4,273,903 72,463
1,685,607 558,441 4,248

21

Table 9. - TAXABLE VALUES AND TAX RATES, STATE OF GEORGIA FOR GENERAL PROPERTY AND PUBLIC UTILITIES, SELECTED YEARS, 1900 - 1994

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 1994

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 .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 93,595,282 104,270,086 111,543,824 111,906,678 119,497,207 129,156,870

NET TAXABLE VALUES (in thousands of dollars)

I .... I Pubhc ut1ht1es
1

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 9,414,640

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 96,201,323 103,273,713 103,678,417 110,461,509 119,742,230

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 90,754,519

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 28,987,711

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

Table 10. - SUMMARY OF NET PROPERTY TAX COUECTIONS BY CATEGORY, FISCAL YEAR ENDED IN 1994
(State taxes only, net of refunds and commissions!

PROPERTY TAX CATEGORY

Dollars

General property (real and tangible personal) ......................... _ _ _ _ ............ $ 30,868,641.52 Public utilities, ad valorem tax -
Ajrlines ......................................................................................................... Railroads ...................................................................................................... Pipeline ........................................................................................................ Telephone and telegraph companies ................................................................ -
Electric light and power companies ....................................................... 403.07 Water and gas companies .............................................................................. Equipment companies ..- - - -...................................................... 19.28
Total, public utilities, ad valorem ................................................ 422.35
Intangible recording fees ............................. - - - - - - - ............................ 405,751.81 Intangible property tax ............................................................................................... 218,954.40 Interest and other property tax revenue ....................................................................... 408,167.96 Public Service Commission (utility fees) ....................................................................... 990,610.68
Total ...................................................................................... 32,892,548.72

22

TABLE 11. - VALUES OF GENERAL PROPERTY, PUBLIC UTILITIES AND INTANGIBLES,
DOLLARS BY CLASS OF PROPERTY 1993 AND 1994

CLASS OF PROPERTY

ASSESSED VALUES

1993

1994

GENERAL PROPERTY Real Estate ................................................................ 86,674,113,096 Motor Vehicles ........................................................... 9,737,314,858 Other personal tangible property... ....................... 22,032,431,787

Total, gross value ....... .

........ 118,443,859,741

Exemptions, Homestead, Agriculture and Freeport .....................

............ 7,982,351,208

Total net taxable general property .....

..110,461,508,533

94,202,092,206 10,727,545,139 23,082,913,695 128,012,551,040
8,270,321,051 119,742,229,989

NET CHANGE 1993 To 1994
7,527,979,110 990,230,281
1,050,481,908 9,568,691,299
287,969,843 9,280,721,456

PUBLIC UTILITIES - GROSS (1) MARKET VALUE

Railroads.............................

........... 1,126,228,000

Telephones.

............................ 5,250,557,000

Electric...

............................. 16,992,528,000

Gas .

.... 952,743,000

Pipeline...

........................ 454,210,000

Flight Equipment....

.... 987,464,000

Total taxable public utilities (1).

........ 25,479,981,000

1,141,939,000 5,521,540,000 17,568,588,000 1,041,631,000
471,395,000 1,016,757,000
26,761,850,000

15,711,000 270,983,000 576,060,000
88,888,000 17,185,000 29,293,000
998,120,000

INTANGIBLE PROPERTY DIGESTS (2)

Stock... ..........................

............................. 17,645,540,689

Bonds.. ...................

.... 6,060,723,880

Money.....

..................... 25,400,386,531

Notes & Accounts Receivable

..................... 41,588,676,716

Real Estate Mortgage notes Short Term .................. 7,865,332,205

Collateral Security Loans...

................ 288,962,701

Other (patents, copyrights, etc.)..

................ 18,323, 197,598

Total Taxable intangible property (2).

........... 113,504,504,788

Grand Total Taxable Value (1)

................ 242,662,903,068

19,901,091,094 6,654,246,071
21,362,904,400 43,930,165,753
8,103,434,273 554,350,611
20,578,960,916
121,085,153,118
267,589,233,107

2,255,550,405 593,522,191
(4,037,482,131) 2,341,489,037 238,102,068 265,387,910 2,255,763,318
3,912,332,798
14,191,174,254

(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. -1993 PERSONAL INCOME TAX DATA-1993 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

1994 RESIDENT POPULA-
TION ESTIMATE
16,169 6,535 10,379 3,692 41,310
11,052 34,414 61,674 17,149 15,214
154,802 10,753 12,342 15,582 19,942
47,835 21,602 15,631
4,940 41,662
8,477 76,563 46,478
9,232 225,223
15,645 22,764 108,854 90,257 3,455
194,883 6,421
508,922 32,038 37,530
79,922 14,009 67,799 9,826 20,634
13,911 11,340 26,223 577,787 17,849
10,256 98,008 79,863 12,084
2,187
30,499 19,110 20,941
9,275 17,047

(Money Amounts in Dollars):

NUMBER OF RETURNS TABULATED
I TOTAL R;:1~~~8

ADJUSTED GROSS

I INCOME LESS DEFICIT

TOTAL

APVEGR .

RETURN

NET TAXABLE INCOME

5,803

36

133,517,208 23,008

86,896,447

2,573

39

47,115,987 18,312

28,314,217

3,075

30

65,373,808 21,260

41,101,347

814

22

15,025,478 18,459

9,207,871

14,865

36

388,898,510 26,162 252,620,961

AMOUNT OF TAX

ILIABILITY

TOTAL

AVG.

PER

RETURN

4,516,562

778

1,406,984

547

2,128,664

692

460,284

565

13,549,52.8

912

2,716

25

64,919,453 23,903

43,540,349 2,279,683

839

13,362

39

355,505,112 26,606 227,182,293 12,138,413

908

24,544

40

684,850,525 27,903 449,250,122 24,182,809

985

6,459

38

144,009,085 22,296

90,022,507 4,662,610

722

5,213

34

116,423,242 22,333

75,863,398 3,949,062

758

60,061 4,218 4,213 4,888 7,568

39

1,900,633,387 31,645 1,289,361,568 71,fl2!JflJ7

1,192

39

104,351,041 24,739

68,828,294 3,648,769

865

34

94,084,632 22,332

59,899,314 3,071,046

729

31

100,873,669 20,637

58,006,979 2,953,107

604

38

217,712,263 28,767

144,746,525 7,733,555

1,022

14,049

29

379,686,566 27,026 243,010,571 13,111,701

933

6,864

32

149,686,428 21,807

94,213,108 4,801,559

700

5,574

36

137,187,515 24,612

87,568,354 4,637,571

832

2,325

47

48,123,515 20,698

30,179,259 1,560,045

671

9,496

23

237,778,761 25,040 153,134,046 8,090,307

852

2,727 28,769 15,006 2,489 79,639

32

60,895,315 22,331

39,058,029 2,024,182

742

38

806,041,987 28,018 528,856,084 28,723,582

998

32

418,229,178 27,871

275,655,011 14,839,002

989

27

63,052,036 25,332

39,385,015 2,053,372

825

35

2,489,635,070 31,262 1,654,956,039 93,690,911

1,176

1,856 9,036 35,191 31,933
835

12

26,942,479 14,516

18,047,659 848,612

457

40

201,040,144 22,249 132,594,366 6,865,451

762

32

1,222,798,538 34,747 808,086,923 44,181,046

1,255

35

1,024,080,908 32,070 598,952,369 39,951,683

1,251

24

17,541,288 21,008

11,286,734 581,260

696

77,597 2,158
207,169 10,833 13,054

40

2,177,368,502 28,060 1,340,300,193 74,246,176

957

34

47,433,101 21,980

30,160,599 1,553,604

720

41

8,375,970,500 40,431 5,555,926,925 319,701,IB)

1,543

34

261,232,782 24,115 168,591,331 8,862,991

818

35

300,157,670 22,994 196,306,782 10,286.4fe

788

29,015 5,122
25,186 2,204 7,125

36

1,133,931,463 39,081

775,480,802 42,532,596

1,466

37

102,647,742 20,041

64,006,128 3,266,780

638

37

822,642,056 32,663 542,334,568 29,428,642

1,168

22

52,848,709 23,979

33,930,397 1,787,714

811

35

161,402,710 22,653

98,397,588 5,170,395

726

3,579 4,288 8,461 245,055 5,920

26

86,061,433 24,046

54,766,952 2,823,766

789

38

120,131,306 28,016

79,072,934 4,219,877

984

32

203,215,744 24,018 129,781,733 6,860,367

811

42

8,275,936,442 33,772 5,288,175,385 3E,Ea5,3)4

1,247

33

131,447,817 22,204

84,791,022 4,420,513

747

3,466

34

77,380,246 22,313

50,801,518 2,647,985

764

33,213

34

927,758,792 27,934 608,411,276 33,156,738

998

30,883

39

982,120,949 31,801

629,418,322 34,589,382

1,120

4,020

33

95,825,666 23,837

64,374,694 3,372,415

839

595

27

14,075,292 23,656

9,069,075 479,583

806

10,685

35

308,751,470 28,896 206,151,996 11,050,767

1,034

7,623

40

167,389,885 21,959 106,820,743 5,520,691

724

8,139

39

161,405,376 19,831

96,155,195 4,845,868

595

3,127

34

71,866,055 22,982

46,339,169 2,460,491

787

6,029

35

121,683,585 20,183

75,122,595 3,771,093

625

TOTAL A.G.I. GROWTH INDEX
1987=100
130 144 120 85 133
121 156 152 130 128
127 130 168 155 204
153 120 131 152 172
138 140 151 149 132
157 127 154 151 127
126 131 148 144 130
200 123 172 112 132
132 163 135 136 128
137 118 142 131 167
182 123 133 131 131

24

Table 12. -1993 PERSONAL INCOME TAX DATA-1993 EARNINGS - BY COUNTY OF RESIDENCE

COUNTY
Fayette Floyd Fo,syth Frankiin 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

1994 RESIDENT POPULA-
TION ESTIMATE
75,928 83,284 56,827 17,451 690,534
15,154 2,346
65,020 37,733 21,165
12,646 434,030
29,556 104,966
9,077
23,014 19,797 20,430 9,299 78,814
98,337 8,570
33,077 8,981
12,272
17,672 8,563 8,396
21,651 13,646
6,148 42,263 18,967 59,042
7,916
7,374 82,179 16,346 13,147 22,874
6,164 21,217
9,133 23,001
6,234
20,687 18,512 7,657 13,785 29,004
187,103 48,375 20,194 10,637 55,718

(Money Amounts in Dollars):

NUMBER OF RETURN! TABULATED
I TOTAL REPSEIRDE1N00TS

ADJUSTED GROSS

I INCOME LESS DEFICIT

TOTAL

AVG. PER

RETURN

NET TAXABLE INCOME

AMOUNT OF TAX
ILIABILITY AVG. PER TOTAL RETURN

TOTAL A.GJ. GROWTH INDEX
1987=100

24,597 33,525 20,847
7,563 275,893

32

1,164,736,458 47,353

774,180,097 43,376,270

1,763

160

40

945,460,029 28,202

632,258,345 34,476,276

1,028

130

37

811,467,981 38,925

551,861,809 30,755,318

1,475

208

43

163,130,115 21,569

104,485,798 5,363,731

709

134

40 13,836,216,792 50,151 9,122,035,878 5:31,G,S<ll

1,886

161

5,960

39

136,438,280 22,892

87,554,581 4,551,438

764

143

1,025

44

22,842,005 22,285

14,547,971 761,218

743

140

24,959

38

771,342,813 30,904

509,056,690 28,123,800

1,127

137

16,683

44

445,691,100 26,715

297,449,642 16,026,594

961

150

6,957

33

145,273,091 20,882

90,184,356 4,643,395

667

130

4,775

38

114,918,237 24,067

73,552,707 3,878,732

812

142

176,080

41

6,998,510,940 39,746 4,536,442,313 258,183,041

1,466

177

11,364

38

295,551,676 26,008

196,239,932 10,436,429

918

136

46,690

44

1,429,530,232 30,617

938,701,834 51,240,294

1,097

156

3,281

36

58,608,193 17,863

33,455,904 1,644,999

501

128

8,344

36

195,022,779 23,373

796,661,290 10,820,198

1,297

126

8,136

41

246,918,997 30,349

165,230,998 8,929,187

1,097

183

6,112

30

136,443,032 22,324

87,053,949 4,582,061

750

103

2,834

30

63,171,237 22,290

39,597,931 2,043,123

721

401

27,637

35

946,289,090 34,240

618,088,425 33,964,463

1,229

169

37,444 2,583
13,149 3,276 4,751

38

1,098,918,310 29,348

739,153,585 40,337,332

1,077

142

30

53,366,660 20,661

33,125,331 1,694,820

656

117

40

317,842,143 24,172

202,037,982 10,669,948

811

147

36

80,166,261 24,471

52,253,286 2,731,905

834

137

39

105,322,301 22,168

68,358,289 3,510,844

739

126

6,864

39

142,764,122 20,799

90,750,136 4,620,922

673

128

2,778

32

54,956,549 19,783

33,468,197 1,666,282

600

122

2,797

33

59,072,254 21,120

37,644,257 1,951,208

698

121

7,406

34

228,138,008 30,804

155,024,754 8,480,508

1,145

161

4,865

36

112,290,558 23,081

70,593,836 3,687,608

758

125

1,670

27

37,790,416 22,629

24,842,910 1,301,949

780

129

13,938

33

365,284,934 26,208

242,564,361 12,981,696

931

125

6,137

32

187,334,193 30,525

121,960,814 6,509,801

1,061

175

9,460

16

204,749,354 21,644

132,004,516 6,806,676

720

145

2,862

36

65,485,558 22,881

42,970,339 2,202,481

770

144

1,304

18

29,166,560 22,367

18,680,957 957,978

735

127

27,657

34

700,250,560 25,319

454,995,017 24,552,517

886

136

4,383

27

114,566,892 26,139

75,092,014 4,034,994

921

132

4,154

32

87,953,957 21,173

55,593,088 2,909,852

700

118

9,182

40

223,534,978 24,345

142,892,059 7,523,687

819

149

1,529

25

33,731,860 22,061

21,847,669 1,128,703

738

112

7,865

37

188,221,593 23,932

120,080,027 6,241,268

794

136

3,005

33

63,747,249 21,214

39,531,977 2,040,582

679

125

7,473

32

155,611,663 20,823

95,127,236 4,902,239

656

115

2,098

34

47,181,061 22,489

30,800,365 1,595,127

760

123

7,381

36

146,946,957 19,909

91,910,733 4,650,780

630

128

6,742

36

186,811,184 27,709

123,916,319 6,723,896

997

151

2,587

34

51,817,418 20,030

31,830,910 1,606,958

621

133

5,631

41

161,526,805 28,685

105,958,314 5,738,697

1,019

168

10,804

37

286,729,129 26,539

197,824,497 10,616,983

983

148

60,080 19,231 8,467 2,540 18,945

32

1,740,564,270 28,971 1,152,774,093 62,882,1,ff

1,047

130

40

529,052,512 27,510

339,429,787 18,315,495

952

150

42

281,147,132 33,205

188,905,403 10,336,822

1,221

188

24

57,435,626 22,612

37,129,220 1,945,564

766

94

34

605,141,585 31,942

393,638,578 21,178,431

1,118

195

25

Table 12. -1993 PERSONAL INCOME TAX DATA-1993 EARNINGS - BY COUNTY OF RESIDENCE

COUNTY
Peach Pickens Pterce 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

1994 RESIDENT POPULA
TION ESTIMATE
22,748 16,286 14,437 10,933 34,606
8,238 15,619
2,3n 12,238
8,130
196,032 62,032
3,730 14,126 9,258
57,016 24,735
5,472 31,347
6,743
1,821 18,167 7,918 11,579 10,901
40,336 35,494 24,842
7,350 5,960
57,611 8,905 9,892 13,606
26,762
59,911 44,703 35,630 6,108 19,815
24,2n 2,255 4,817
14,591 76,729
7,084 10,562 10,490 21,213
7,055,336

(Money Amounts in Dollars):

NUMBER OF RETURNS
ITABULATED
TOTAL REPSEIRDE1N00TS

ADJUSTED GROSS

I INCOME LESS DEFICIT AVG.

TOTAL

PER

RETURN

NET TAXABLE INCOME

AMOUNT OF TAX
ILIABILITY
TOTAL AVG. PER RETURN

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

8,351

32

215,398,318 25,793 139,524,028 7,461,110

893

134

5,822

39

168,382,559

28,922 113,046,869 6,158,199

1,058

117

5,221

36

116,512,965 22,316

73,178,494 3,794,401

727

150

3,512

36

95,054,987 27,066

60,577,616 3,195,847

910

126

13,498

313,881,737 23,254 203,360,231 10,687,992

792

122

2,754

33

67,093,040 24,362

43,966,483 2,343,653

851

119

6,009

38

150,639,820 25,069

96,143,882 5,054,105

841

156

673

28

13,133,802 19,515

8,096,443 391,637

582

185

4,978

41

106,798,216 21,454

65,888,014 3,402,074

683

139

2,551

31

50,014,251

19,606

30,588,682 1,570,783

616

122

67,324

34

1,819,916,145

27,032 1,189,503,629 64,390,529

956

122

24,192

39

858,742,4n

35,497 561,539,801 31,240,805

1,291

154

1,1n

32

27,604,624 23,453

18,471,132 970,829

825

130

4,817

34

109,971,219 22,830

70,992,135 3,618,879

751

127

3,139

34

70,044,753 22,314

45,027,489 2,371,270

755

133

21,985

39

581,721,730 26,460 376,371,628 20,320,142

924

130

10,469

42

239,501,130 22,8n 152,010,704 1,aa1,n2

753

133

1,763

32

34,269,095 19,438

21,554,159 1,087,184

617

123

10,737

34

278,317,335 25,921 181,488,453 9,741,876

907

137

1,820

27

35,041,156 19,253

21,691,276 1,070,052

588

96

670

37

12,297,935 18,355

7,490,502 371,6n

555

120

6,311

35

138,712,311

21,979

88,474,995 4,615,164

731

142

3,166

40

66,658,464 21,054

41,956,173 2,145,578

678

134

4,820

42

94,695,843 19,646

55,664,524 2,761,080

573

140

3,748

34

78,667,063 20,989

50,641,195 2,592,579

692

124

15,638

39

410,591,837 26,256 270,584,238 14,554,690

931

139

13,888

39

350,589,831

25,244 229,388,131 12,260,619

883

140

8,853

36

213,454,325

24,111

137,380,069 7,264,221

821

129

2,7n

38

61,365,881 22,098

37,825,205 1,922,794

692

156

1,875

31

35,993,521

19,197

21,629,773 1,085,464

579

116

21,175

37

596,229,458 28,157 395,511,937 21,261,249

1,004

131

3,428

38

66,009,998 19,256

40,005,220 2,027,280

591

131

2,853

29

68,922,668 24,158

44,712,145 2,385,623

836

128

4,709

35

103,302,060 21,937

63,612,536 3,275,070

695

156

10,966

41

263,835,401

24,059 172,644,729 9,118,791

832

138

21,382

36

548,797,537 25,666 363,338,134 19,366,718

905

132

15,646

35

446,952,168 28,567 290,087,719 15,003,788

997

150

13,099

37

310,699,300 23,719 199,242,678 10,585,541

808

124

2,134

35

40,621,816 19,036

24,881,604 1,241,390

582

118

7,047

36

193,042,362 27,394 132,011,772 7,143,115

1,014

142

7,=

30'

179,952,879 24,914 117,982,850 6,162,338

853

122

692

31

14,427,160 20,848

9,526,581 481,735

696

122

1,549

32

30,205,004 19,500

18,681,291 925,574

598

122

5,922

41

146,796,429 24,788

91,530,166 4,791,537

809

158

34,507

45

1,087,107,296 31,504 756,096,970 42,128,932

1,221

145

2,593

37

51,935,095 20,029

32,428,768 1,637,174

631

132

4,261

40

94,042,251

22,070

59,893,388 3,070,005

720

118

3,702

35

95,853,596 25,892

63,315,779 3,389,674

916

118

8,756

41

208,024,637 23,758 136,303,057 7,155,272

817

185

215,381

1,970,728,107

9,150 3,964,641,058 ~

968

148

2,854,572

40 87,961,433,702

30,814 60,798,369,322 ~

1,169

146

26

Table 13 - SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY 1994 CALENDAR YEAR

COUNTY
Appling Atkinson Bacon Baker Baldwin

SALES&USEDATA(1) $

ASSESSED PROPERTY VALUE ($1,000's) (2) ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD-CALENDAR YR,

I

ADJUSTED GROSS

SALES TAX

RECEIPTS

GROSS USE TAX RECEIPTS

GROWTH INDEX 1987=100
SALES USE

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITIES

PASSENGER CARS

TRUCKS

TRAILERS ~6~~ I BUSES I

TOTAL

6,450,751 733,039
3,856,168 234,825
14,155,086

383,632 751,028 126,809
9,324 738,710

181

119

87 2,195

118 125

65

52

144 120

193,217 74,904
121,443 87,853
449,950

1TT,768 70,589 113,433 83,232 410,234

417,707 4,546 8,367 5,360
36,591

8,781 3,359 5,235 2,194 20,215

6,946 2,454 3,708 1,317 9,090

2,127 560
1,054 367
2,903

134

9

51

3

n

4

21

1

2TT

14

17,997 6,427 10,078 3,900 32,500

Banks Barrow Bartow Ben Hill Berrien

4,9TT,740

336,989 439 110

10,585,670

613,743 169 129

31,399,317 2,504,053 247 31B

5,7B0,6B4

512,488 145 105

2,973,664

709,019 114 106

246,878 503,095 1,199,319 197,092 188,865

227,683 446,401 1,155,= 176,350 181,079

11,827 23,630 206,488 11,3TT
9,634

7,627 22,626 40,164
8,220 8,452

5,690 12,201 21,613
4,640 5,823

2,746 4,034 7,152 1,472 1,867

182

9

593

34

873

47

105

7

181

13

16,254 39,468 69,850 14,445 16,336

Bibb

Bleckley

"....',

Brantley Brooks

Bryan

TT,590,738 9,799,731 104 152

2,123,550

104,596 112

83

1,727,874

64,412 148

48

2,010,452

165,798 113 =

3,764,838

179,030 152 187

2,523,831 107,742 116,704 180,472 253,485

2,318,225 100,768 109,305 165,018 245,659

134,822 7,005
14,TT2 8,787 13,359

90,765 6,019 6,321 8,195 10,867

29,721 3,731 4,928 5,116 6,148

10,224

1,218

92

1,388

100

6

1,915

63

8

1,497

97

16

2,557

226

10

132,020 11,244 13,234 14,921 19,807

Bulloch Burke Butts Calhoun Camden

16,712,614 1,117,560 170 219

5,399,905

460,255 168 263

6,232,950

101,743 145 104

654,530

55,657 108 219

10,089,510 3,191,381 235 720

654,325 252,051 214,083
80,317 480,575

602,263 229,085 196,912
74,617 469,461

25,760 1,604,785
21,654 6,299 33,165

24,104 11,515 9,179 2,682 18,989

13,293 6,168 5,108 1,782 8,151

3,730 1,672 1,863
642 2,473

431

27

157

11

187

9

27

0

463

8

41,585 19,523 16,345
5,133 30,083

Candler Carroll Catoosa Charlton Chatham
Chattahoochee Chattooga Cherokee Clarke Clay

3,237,520

100,901 130

98

24,926,325 2,575,619 139 202

14,037,045 1,847,014

2,241,620 175 92,029 145

182
n

109,728,141 12,676,062 119

88

337,985

n 36,074

171

5,121,761

1,079,426 134 102

26,470,994 1,908,668 =

363

46,371,122 3,235,048 124 153

462,269

37,595 66

63

94,636 1,038,393
615,940 119,938 4,164,501
25,409 288,406 2,001,908 1,437,903
46,519

88,239 938,157 587,013 114,070 4,070,045
24,416 274,726 1,828,049 1,322,675 44,079

5,461 57,614 18,443 13,336 184,092
3,020 12,009 76,205 62,361
3,026

4,651 42,983 26,330 4,654 133,976
6,927 13,496 74,355 49,703 1,685

2,891 22,347 13,865
3,096 38,449
2,4TT 7,426 35,612 13,238
915

909 6,672 3,410 1,294 14,649
367 1,973 12,736 3,513
342

72

7

739

66

560

14

61

7

1,739 113

258

48

242

9

2,110

57

826

41

15

2

8,530 72,807 44,180
9,112 189,127
10,on 23,146 124,870 67,321
2,959

Clayton Clinch Cobb Coffee Colquitt

91,797,527 6,635,846 149 175

4,009,279 3,674,286 502,311 159,308 47,513

1,637,139

156,483 132 165

99,824

93,769

10,639

3,121

2,484

271,500,737 21,562,275 159 158 11,150,918 10,498,019 361,813 353,409 89,619

11,710,631

924,998 150 145

450,718

409,454 21,513

16,555 10,931

12,819,690

532,034 126

96

452,235

421,859

22,470

19,849 11,842

14,947 1,032 30,697 3,290 3,788

2,253 217

21

2

6,119 179

215

18

251

29

224,238 6,660
480,022 31,009 35,760

Table 13 - SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY 1994 CALENDAR YEAR

COUNTY

SALES & USE DATA (1) $

ASSESSED PROPERTY VALUE ($1,000's) (2) ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD-CALENDAR YR.

ADJUSTED

I

GROSS

SALES TAX

RECEIPTS

GROSS
USE TAX RECEIPTS

GROWTH INDEX 1987=100
SALES USE

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITIES

PASSENGER
CARS

TRUCKS

TRAILERS

MOTOR CYCLES

BUSES

TOTAL

Columbia Cook Coweta Crawford Crisp

19,140,111 1,730,904 300 248

3,813,489

491,472 121

118

21,179,857 1,682,943 166 214

583,048

19,505 104

37

8,763,003

441,004 107 114

1,408,310 153,867
1,169,919 104,670 276,376

1,323,850 144,408
1,128,031 98,716
248,269

41,058 10,780 132,391 8,475 6,246

50,055 6,989 41,688 5,488 10,449

19,764 4,329 19,662 3,581 5,850

8,228 1,568 6,973 1,216 1,950

888

30

80

3

935

42

112

12

145

9

78,963 12,970 69,299 10,409 18,403

Dade Dawson Decatur DeKalb Dodge

""''

Dooly

Dougherty

Douglas

Earty

Echols

3,737,018

599,410 188 198

139,279

130,563 10,463

7,553

4,927

2,210,244

82,273 184 212

244,934

235,935 10,734

8,251

5,170

8,011,515 2,052,949 158

56

435,879

391,422 24,727

14,068

7,548

329,895,566 23,836,735 118 120 11,710,748 11,132,157 398,410 359,030 68,891

4,073,215

346,504 131

248

164,705

150,478 16,754

9,436

6,090

869 1,340 3,319 17,841 1,800

148

8

262

6

118

23

4,024

218

116

14

2,384,344

294,371 109 236

152,614

140,165

9,139

5,030

3,245

903

58

5

46,409,704 6,447,312 111

97

1,342,362 1,226,407 64,213

52,354 18,451

8,135

742

67

33,795,626 1,557,749 210 282

1,215,546 1,150,522 77,026

52,634 25,298

8,207

1,193

66

3,548,491 1,668,020 159

61

238,626

228,478 12,880

6,118

3,598

1,589

79

11

238,433

14,171 377 307

57,338

55,054

6,101

2,040

1,174

386

20

1

13,503 15,030 25,076 450,004 17,456
9,241 79,749 87,398 11,394
3,621

Effingham Elbert Emanuel Evans Fannin

4,119,661 4,736,692 5,137,292 2,737,578 4,975,211

283,929 163

57

467,446 97 144

204,685 122 117

845,310 90 427

242,720 148 136

325,950 263,304 243,679 102,052 274,629

301,461 242,343 230,674
95,999 253,325

100,980 13,344 14,825 5,629 8,240

16,188 11,676 10,893
4,918 11,173

10,276 6,609 6,646 3,058 7,248

4,443 2,162 1,954
981 2,127

341

19

195

22

163

13

88

7

363

21

31,266 20,664 19,669
9,049 20,933

Fayette Floyd Forsyth Franklin Fulton

20,931,141 1,701,284 278 408

1,634,441 1,529,216 43,065

52,682 20,003

7,281

1,123

29

32,145,640 3,411,547 107 142

1,408,205 1,297,768 330,657

51,756 23,748

7,296

884

57

23,871,318 1,320,879 247 251

1,535,884 1,429,732 36,456

43,156 22,245

8,966

1,242

52

6,434,369

305,672 153 160

312,407

277,554 10,999

13,736

8,657

3,439

316

23

469,894,204 39,752,396 103 107 19,903,759 18,962,400 963,786 385,522 67,956

18,393

4,396

405

81,118 83,741 75,662 26,172 476,672

Gilmer Glascock Glynn Gordon Grady

5,379,253 233,629
33,960,342 14,026,800 5,791,157

235,096 238,275 5,767,098 2,270,499 255,256

134 115

175 1,475

110 117

198

90

142

87

308,525 42,435
1,482,224 681,857 262,122

282,720 40,760
1,402,827 651,004 245,940

15,431 2,859 69,578 23,441 11,437

10,963 1,276
40,016 23,736 11,649

7,242 1,103 15,123 13,365 6,742

2,102 386
5,746 3,763 2,265

288

10

29

2

553

23

488

25

149

7

20,605 2,796
61,460 41,378 20,831

Greene Gwinnett Habersham Hall Hancock

3,036,734

245,275 132 211

228,317,475 18,016,055 226 453

11,354,993

876,738 149

83

47,560,647 3,517,431 140 110

832,536

28,565 112 192

269,862 9,540,220
540,248 2,199,049
108,315

259,516 8,807,582
475,713 2,099,054
100,598

11,m 231,927
35,931 75,600 38,758

7,162 287,777
19,135 69,031 4,023

3,719 86,530 11,229 32,715
1,775

1,401

109

8

28,492

5,635

260

3,721

335

34

11,345

1,506

81

416

38

8

12,399 408,693
34,454 114,678
6,259

Table 13 - SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY 1994 CALENDAR YEAR

COUNTY
Haralson Harris Hart Heard Henry

SALES & USE DATA (1) $

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

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD-CALENDAR YR.

ADJUSTED I GROSS
SALES TAX RECEIPTS

GROSS USE TAX RECEIPTS

GROWTH INDEX 1987=100
SALES USE

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITIES

PASSENGER CARS

TRUCKS

TRAILERS

MOTOR CYCLES

BUSES

TOTAL

4,837,941

396,681 128

201

274,116 255,810

22,977 14,343

8,643

3,499,064

271,073 117

226

341,877 319,217

56,630 12,594

7,623

5,269,766 1,130,028 136

72

413,203 394,229

21,667 13,266

7,248

5,005,018

454,911 1049

402

105,595

99,639 126,438

5,638

3,934

21,495,667 1,687,370 239

459

1,464,850 1,297,274

78,170 49,731

26,138

2,487

252

12

2,622

276

10

2,655

248

15

1,296

95

12

9,767

1,467

40

25,738 23,125 23,430 10,975 87,143

Houston Irwin Jackson Jasper Jeff Davis

31,762,560 2,295,905 154

178

1,165,050 1,117,140

47,767 59,999 24,300

1,232,267

44,902 102

84

126,290 108,253

7,409

4,121

3,119

17,421,183 1,408,429 192

283

513,129 449,925

27,162 20,380 12,258

1,222,040

410,204 130

445

160,805 144,083

23,188

5,772

3,574

4,035,615 1,679,558 130

99

172,166 155,736

10,345

6,625

4,808

8,168

1,313

70

982

57

3

4,072

414

23

1,356

125

8

2,024

64

7

93,850 8,282 37,147 10,835 13,528

"<O'

Jefferson Jenkins

Johnson

Jones

Lamar

5,024,199

738,207 116

329

1,733,760

63,887 123

116

954,015

43,980

85

90

3,264,398

154,497 150

53

3,331,110

140,840 136

100

221,706 92,293 79,120
267,320 182,321

198,016 85,958 72,437
253,997 158,348

18,804 9,771 5,790 33,160 10,428

9,137 4,086 4,293 14,558 9,051

4,870 2,548 2,738 8,171 4,521

1,668 751 757
3,198 1,680

106

14

34

3

55

1

342

16

189

9

15,795 7,423 7,844 26,285 15,451

Lanier Laurens Lee Liberty Lincoln

1,310,810

51,321 150

187

17,048,148 3,037,486 139

182

1,238,915

62,464 117

91

10,351,790 1,123,583 163

203

890,717

58,180 111

65

55,143 665,356 236,064 372,952
98,522

51,906 627,579 220,807 355,810
91,499

4,910 23,391 10,653 41,346 5,563

2,829 23,242 10,233 28,051
4,545

2,022 12,802
5,947 8,944 2,620

635 3,731 2,656 2,404 1,218

30

5

338

24

242

11

748

10

77

6

5,521 40,137 19,089 40,158
8,466

Long Lowndes Lumpkin Macon Madison

492,874

31,660 221

50

70,631

67,532

7,482

3,544

2,514

36,910,470 3,480,490 133

116

1,191,660 1,117,230

56,509 47,307 19,868

3,617,865

113,870 156

165

297,272 266,634

12,598 10,226

6,679

3,557,186

263,261 152

66

215,151

206,636

11,320

7,348

3,807

2,369,553

225,996 188

588

250,396 235,790

24,103 14,467

9,318

1,040 7,115 1,882 1,413 3,549

82

3

859

61

353

12

76

11

302

22

7,184 75,210 19,152 12,655 27,658

Marion McDuffie McIntosh Meriwether Miller

951,809

79,782 162

310

8,886,995

539,296 205

320

1,980,578

88,656 126

160

4,394,354

463,739

99

96

1,154,620

71,717 116

160

71,535 273,019 135,446 232,958
95,244

68,246 236,747 129,086 212,776
91,128

6,017 14,825 8,111 15,155 3,926

3,364 12,036 5,236 12,567
3,159

2,138 6,645 2,746 6,585 2,172

556 2,102
846 1,867
538

48

3

165

11

59

5

203

27

25

3

6,110 20,958 8,891 21,248 5,897

Mltchell Monroe Montgomery Morgan Murray

5,028,392

195,922 118

113

10,139,755

763,904 266

281

707,304

25,423 106

117

3,929,470

371,105 127

55

5,663,655 1,030,682 185

119

288,717 282,174
76,634 273,887 407,355

259,486 267,742
70,148 254,727 391,904

15,444 553,028
6,343 18,48t 18,135

10,347 12,026
3,576 7,731 16,420

5,812 6,603 2,576 4,643 11,193

1,914 2,325
969 1,623 3,505

121

15

308

12

47

2

122

6

466

33

18,209 21,274
7,171 14,126 31,617

Table 13 - SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY 1994 CALENDAR YEAR

COUNTY
Muscogee Newton Oconee Oglethorpe Paulding

SALES & USE DATA (1) $

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

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD-CALENDAR YR.

ADJUSTED I GROSS
SALES TAX
RECEIPTS

GROSS USE TAX RECEIPTS

GROWTH INDEX 1987=100

SALES

USE

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITIES

PASSENGER CARS

TRUCKS

TRAJLERS ~ci~~ I BUSES

TOTAL

77,272,621 7,809,935 111

142

13,588,144 2,126,568 151

453

2,564,025

200,010 177 381

1,067,760

32,941 112

111

10,280,079

517,699 196

389

2,563,493 799,765 352,096 146,021 708,187

2,379,286 719,203 322,039 137,673 649,503

100,451 27,046 15,195
9,727 34,704

101,019 31,055 13,424 6,650 33,565

30,894 15,211 6,669
4,436 19,719

7,855 4,876 2,231 1,646 6,371

1,335

63

141,166

597

30

51,769

243

13

22,560

125

7

12,864

914

23

60,592

Peach Pickens Pierce Pike Polk

6,689,406 8,819,669 2,467,851 1,158,439 7,662,493

529,943 167

82

331,768 153

175

100,994 136 221

41,900 157 180

539,078 112

117

245,233 284,436 162,673 157,689 395,531

236,273 270,904 150,493 144,351 348,458

8,768 15,969 12,687 6,000 20,380

11,825 10,727 7,768 7,415 20,379

5,793 6,778 5,476 4,828 11,289

2,129 2,077 2,200 1,750 3,026

214

19

296

12

91

8

189

11

325

16

19,979 19,890 15,543 14,193 35,036

Pulaski

(,)

Putnam

0

Quitman

Rabun

Randolph

2,150,820 6,165,713
325,111 4,533,208 1,868,057

150,882 128

174

409,128 248

503

16,334 152 266

334,400 179 398

113,165 102

107

108,710 322,998
28,823 446,047
94,034

101,815 300,574
27,413 390,551
89,619

6,419 121,456
1,304 124,320
5,381

4,869 8,614 1,021 8,m 3,841

2,860 5,526
639 6,190 2,275

948 2,679
307 1,910
689

88

4

154

10

13

0

261

21

30

3

8,750 16,983 1,980 17,158 6,838

Richmond Rockdale Schley Screven Seminole

82,790,655 13,189,668 113

125

25,622,610 1,488,655 177

167

607,825

35,124 115 161

3,291,529

340,548 120

78

2,660,917

209,030 116

140

2,929,085 1,201,285
43,791 198,364 124,021

2,740,235 1,105,020
41,640 170,713 117,226

126,236 53,448
3,491 14,291 6,713

114,688 41,994 1,796 7,527 5,043

34,208 17,641
1,274 4,603 3,005

10,343 6,520
497 1,383 1,214

1,348 113

902

45

21

2

86

11

53

3

160,700 67,102 3,590 13,610 9,318

Spalding Stephens Stewart Sumter Talbot

20,838,555 1,051,389 132 147

8,295,338

643,769 122 143

659,254

21,448 79

52

9,304,900 1,930,505 108 116

903,597

41,142 132 121

720,908 387,135
70,233 368,426
81,324

668,671 336,379
66,907 327,345
71,771

25,983 20,015
5,482 23,865
7,289

33,107 15,763 2,476 16,410 4,006

14,431 7,778 1,370 8,009 2,180

4,700 2,958
345 2,826
561

564

46

333

18

29

5

243

13

55

7

52,847 26,850
4,226 27,500 6,809

Tallaferro Tattnall Taylor Telfair Terrell

103,877 3,506,997 5,296,179 2,661,414 2,136,733

2,850 61

43

126,526 116

121

50,619 127

93

262,199 115 150

125,005 99

78

31,645 177,367 90,400 175,493 126,192

30,179 165,536 86,015 133,420 118,609

3,262 14,005 8,500 10,557 6,258

1,125 8,354 4,435 5,695 5,616

630 6,214 2,905 3,487 2,872

203 1,984
888 1,062 1,116

33

1

78

15

54

4

43

7

80

6

1,992 16,646 8,286 10,294 9,689

Thomas Tift Toombs Towns Treutlen

13,851,128

834,563 115

96

17,101,989 1,062,868 156 119

11,519,963

435,092 144 109

2,196,255

354,595 136 200

768,665

22,208 112 106

595,077 533,795 306,757 176,427
51,432

555,227 447,782 283,728 169,379
46,606

19,094 31,496 18,921 5,453 5,126

23,130 19,687 12,803 5,684 4,077

10,916 10,780 8,166 3,772 2,498

4,052 3,649 2,790 1,609
607

259

42

354

30

158

15

177

3

50

8

38,399 34,500 23,932 11,245
7,240

Table 13 - SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY 1994 CALENDAR YEAR

COUNTY

SALES & use DATA (1) $

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

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLO.CALENDAR YR.

ADJUSTED I GROSS
SALES TAX RECEIPTS

GROSS USE TAX RECEIPTS

GROWTH INDEX 1987..100
SALES USE

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITIES

PASSEN GER CARS

TRUCKS

TRAILERS

MOTOR CYCLES

I BUSES I

TOTAL

Troup Turner TWlggs Union Upson

21,096,532 4,348,842 116

228

2,061,145

83,759 149

127

742,601 2,095,730 157

873

3,242,295 134,945 141

71

7,720,061

819,672 141

124

996,600 878,594 30,813

33,225 14,591

4,326

498

27

126,350 119,599

8,732

4,061

2,783

TT3

51

2

162,606 155,964 12,082

5,719

3,397

983

106

10

269,017 249,024

7,395

8,804

6,087

2,345

333

11

364,638 318,859 14,538

15,707

8,068

2,414

292

12

52,668 7,669 10,215 17,580 26,493

Walker Walton Ware Warren Washington

8,744,605 2,022,862 104

111

13,724,286 764,098 170

151

15,034,128

976,914 116

123

515,610 403,974

n

294

7,272,856 1,086,230 149

131

662,350 596,882 24,651

33,066 17,370

3,947

622

27

743,904 679,612 27,269

29,036 16,085

5,881

598

25

369,333 341,748 53,323

17,822

9,289

3,820

264

24

76,729

71,564 10,125

3,433

1,819

555

51

4

347,200 332,985 29,296

9,649

6,198

2,218

134

37

55,051 51,624 31,219
5,863 18,236

Wayne

Webster

Wheeler

~

White Whitfield

6,953,887 2,074,944 122

96

373,161 359,284 26,473

12,034

7,866

3,413

188

13

222,793

89,757 137 700

37,424

35,529

2,641

1,260

937

251

14

0

762,761

16,581 135

108

51,113

47,544

6,029

2,934

2,199

702

35

11

5,358,925 1,067,698 175

171

380,622 342,999 13,TT6

10,785

7,069

2,359

241

20

47,904,086 5,172,836 141

161

1,578,886 1,543,340 48,193

48,988 24,704

10,061

1,056

71

23,514 2,463 5,880 20,474 84,880

WIicox Wilkes Wilkinson Worth Other

806,442

21,708 122

96

2,944,591 1,055,TT0

95

127

2,965,080 2,036,562 138 628

3,460,010 123,263 123

123

211,646,325 31,382,572 197

129

90,530

85,291

6,043

3,531

2,697

702

47

6

172,988 161,331

9,196

6,382

3,597

1,243

69

9

199,269 192,529 15,683

5,718

4,063

1,485

106

11

257,914 232,729

16,041

11,357

7,440

2,510

171

9

0

0

0

0

0

6,983 11,300 11,383 21,486
0

STATE TOTAL

3,197,344,993 311,230,383 137

137 128,012,552 119,742,226 9,4TT,002 4,273,903 1,685,607 558,441 72,463 4,248

6,594,662

(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
Fulton DeKalb Cobb Gwinnett Chatham
Richmond Clayton Muscogee Bibb Cherokee
Hall Houston Dougherty Clarke Floyd
"N ' Lownd~s Columbia Douglas Henry Whitfield
Carroll Fayette Coweta Glynn Rockdale
Bartow Walker Liberty Troup Spalding

1994 Population Estimate
690,534 577,787 508,922 434,030 225,223
196,032 194,883 187,103 154,802 108,854
104,966 98,337 98,008 90,257 83,284
82,179 79,922 79,863 78,814 76,729
76,563 75,928 67,799 65,020 62,032
61,674 59,911 59,042 57,611 57,016

Master Economic
Rank

1994 Taxable Sales (1) (Based on Sales Tax)

I Thousand Dollars

Rank

1

11,747,355 1

2

8,247,389 2

3

6,787,518 3

4

5,707,937 4

5

2,743,204 5

7

2,069,766 7

6

2,294,938 6

9

1,931,816 9

8

1,939,768 8

11

661,775 20

10

1,189,016 11

16

794,064 18

15

1,160,243 12

13

1,159,278 13

18

803,641 17

23

922,762 14

19

478,503 29

17

844,891 16

20

537,397 24

12

1,197,602 10

27

623,158 22

14

523,279 27

26

529,496 25

21

849,009 15

24

640,565 21

25

784,983 19

38

218,615 54

48

258,795 46

28

527,413 26

29

520,964 28

1994 Automobile Registrations

1993 Adj. Gross Income Reported (Ga. Returns)

I Number Rank

I Thousand Dollars

Rank

1994 Net Property And Utility Digest
Thousand I Dollars Rank

Per Capita Amounts of Four Indicators

1 Taxable

Auto I Income I

Net

Sales

Reg. Reported

Digest

385,522 359,030 353,409 287,777 133,976

1 13,836,217 1 18,962,400 1 17,012 0.558 20,037

2

8,275,936 3 11,132,157 2 14,274 0.621 14,324

3

8,375,971 2 10,498,019 3 13,337 0.694 16,458

4

6,998,511 4 8,807,582 4 13,151 0.663 16,124

6

2,489,635 5 4,070,045 5 12,180 0.595 11,054

114,688

7

159,308

5

101,019

8

90,765

9

74,355 10

1,819,916 8 2,177,369 6 1,740,564 9 1,900,633 7 1,222,799 11

2,740,235 7 3,674,286 6 2,379,286 8 2,318,225 9 1,828,049 11

10,558 11,776 10,325 12,531 6,079

0.585 0.817 0.540 0.586 0.683

9,284 11,173 9,303 12,278 11,233

69,031 11 59,999 12 52,354 15 49,703 19 51,756 16

1,429,530 10 1,098,918 14
927,759 20 1,024,081 16
945,460 19

2,099,054 10 1,117,140 25 1,226,407 20 1,322,675 17 1,297,768 18

11,328 8,075 11,838 12,844 9,649

0.658 0.610 0.534 0.551 0.621

13,619 11,175 9,466 11,346 11,352

47,307 21 50,055 17
52,634 14
49,731 18 48,988 20

700,251 26 1,133,931 13
982,121 17 946,289 18 1,087,107 15

1,117,230 24 1,323,850 16 1,150,522 22 1,297,274 19 1,543,340 12

11,229 5,987
10,579 6,819 15,608

0.576 0.626 0.659 0.631 0.638

8,521 14,188 12,298 12,007 14,168

42,983 23 52,682 13 41,688 25 40,016 27 41,994 24

806,042 24 1,164,736 12
822,642 22 771,343 25 858,742 21

938,157 27 1,529,216 13 1,128,031 23 1,402,827 15 1,105,020 26

8,139 6,892 7,810 13,058 10,326

0.561 0.694 0.615 0.615 0.677

10,528 15,340 12,134 11,863 13,844

40,164 26 33,086 31
28,051 34 33,225 29 33,107 30

684,851 27 548,798 31 204,749 62 596,229 29 581,722 30

1,155,222 21 596,882 36 355,810 52 878,594 28 668,671 31

12,728 3,649 4,383 9,155 9,137

0.651 0,552
0.475 0.577 0,581

11,104 9,160 3,468 10,349 10,203

27,460 19,267 20,628 20,293 18,071
13,979 18,854 12,716 14,975 16,794
19,997 11,360 12,513 14,655 15,582
13,595 16,564 14,406 16,460 20,114
12,253 20,140 16,638 21,575 17,814
18,731 9,963 6,026
15,250 11,728

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

COUNTY

1994 Population Estimate

Master Economic
Rank

1994 Taxable Sales (1)

(Based on Sales Tax)

I Thousand R k

Dollars

an

1994 Automobile Registrations

1993 Adj. Gross Income Reported (Ga. Returns)

Number

I Rank

I Thousand Dollars

Rank

1994 Net Property And Utility Digest

Thousand I R nk

Dollars

a

Per Capita Amounts of Four Indicators

I Taxable

Auto I Income I

Sales

Reg. Reported

Net Digest

Forsyth Paulding Newton Bulloch Catoosa

56,827

22

55,718

32

48,375

30

47,835

34

46,478

35

Walton Laurens Camden Baldwin Thomas

44,703

31

42,263

36

41,662

47

41,310

41

40,336

37

Gordon Colquitt Ware Tift
""'' Polk
Barrow Jackson Coffee Sumter Effingham

37,733

33

37,530

43

35,630

45

35,494

40

34,606

49

34,414

42

33,077

39

32,038

46

31,347

50

30,499

56

Habersham

29,556

44

Murray

29,004

51

Upson

26,762

53

Decatur

26,223

54

Toombs

24,842

55

Stephens

24,735

52

Wayne

24,277

57

Haralson

23,014

67

Meriwether

23,001

81

Madison

22,874

79

596,783 23 257,002 47 339,704 40 417,815 33 350,926 36
343,107 39 426,204 32 252,238 49 353,877 35 346,278 38
350,670 37 320,492 41 375,853 34 427,550 31 191,562 58
264,642 45 435,530 30 292,766 42 232,622 50 102,992 85
283,875 44 141,591 68 193,002 57 200,288 56 287,999 43
207,383 55 173,847 60 120,949 81 109,859 84 59,239 114

43,156 22 33,565 28 31,055 32 24,104 36 26,330 35
29,036 33 23,242 38 18,989 47 20,215 43 23,130 39
23,736 37 19,849 44 17,822 48 19,687 45 20,379 42
22,626 40 20,380 41 16,555 49 16,410 51 16,188 52
19,135 46 16,420 50 15,707 54 14,068 58 12,803 63
15,763 53 12,034 67 14,343 57 12,567 65 14,467 56

811,468 605,142 529,053 379,687 418,229
446,952 365,285 237,779 388,899 410,592
445,691 300,158 310,699 350,590 313,882
355,505 317,842 261,233 278,317 308,751
295,552 286,729 263,835 203,216 213,454
239,501 179,953 195,023 155,612 223,535

23 1,429,732 14 10,502 0.759 14,280

28 649,503 33

4,613 0.602 10,861

32

719,203 29

7,022 0.642 10,936

38 602,263 35

8,735 0.504 7,937

35

587,013 37

7,550 0.567 8,998

33 679,612 30

7,675 0.650 9,998

39 627,579 34 10,085 0.550 8,643

55

469,461 40

6,054 0.456 5,707

37 410,234 45

8,566 0.489 9,414

36

555,227 38

8,585 0.573 10,179

34 651,004 32

9,293 0.629 11,812

46 421,859 44

8,540 0.529 7,998

44 341,748 55 10,549 0.500 8,720

41

447,782 42 12,046 0.555 9,877

43 348,458 53

5,536 0.589 9,070

40

446,401 43

7,690 0.657 10,330

42 449,925 41 13,167 0.616 9,609

52 409,454 46

9,138 0.517 8,154

50

327,345 58

7,421 0.523 8,879

45

301,461 62

3,377 0.531 10,123

47 475,713 39

9,605 0.647 10,000

48

391,904 48

4,882 0.566 9,886

51

318,859 61

7,212 0.587 9,859

63

391,422 49

7,638 0.536 7,750

60 283,728 64 11,593 0.515 8,592

54

336,379 56

8,384 0.637 9,683

70 359,284 51

7,161 0.496 7,412

65

255,810 73

5,255 0.623 8,474

77

212,776 92

4,776 0.546 6,765

57 235,790 85

2,590 0.632 9,772

25,159 11,657 14,867 12,590 12,630
15,203 14,849 11,268 9,931 13,765
17,253 11,241
9,592 12,616 10,069
12,971 13,602 12,780 10,443
9,884
16,095 13,512 11,915 14,927 11,421
13,599 14,799 11,115 9,251 10,308

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

COUNTY

1994 Population Estimate

Master Economic
Rank

1994 Taxable Sales (Based on Sales Tax)

I Thousand Dollars

Rank

1994Automobile Registrations

1993 Adj. Gross Income Reported (Ga. Returns)

Number

I Rank

J Thousand Dollars

Rank

1994 Net Property And Utility Digest
Thousand I Dollars Rank

Per Capita Amounts of Four Indicators

I I Taxable Auto

Income I

Sales

Reg. Reported

Net Digest

Chattooga Peach Jones Burke McDuffie

22,764

60

22,748

65

21,651

71

21,602

77

21,217

62

Worth Grady Emanuel Mitchell Crisp

21,213

82

21,165

73

20,941

80

20,687

78

20,634

70

Hart

20,430

63

Oconee

20,194

68

Bryan

19,942

76

Washington

w
-I>

Harris

19,815

61

19,797

66

Elbert Lee Monroe Tattnall Dodge

19,110

75

18,967

91

18,512

58

18,167

95

17,849

92

Jefferson Franklin Ben Hill Fannin Lumpkin

17,672

88

17,451

59

17,149

90

17,047

83

16,346

89

Pickens

16,2B6

64

Appling

16,169

87

Chattahoochee 15,645

143

Butts

15,631

85

Putnam

15,619

74

128,044 75 167,235 61 81,610 101 134,998 69 222,175 51

86,500 98 144,779 66 128,432 74 125,710 76 219,075 53

131,744 73

64,101 111

94,121

91

181,821

59

87,477 97

118,417 82 30,973 129 253,494 48 87,675 96 101,830 86

125,605 77 160,859 63 144,517 67 124,380 80 90,447 93

220,492 52 161,269 62
8,450 153 155,824 64 154,143 65

13,496 60

11,825

69

14,558

55

11,515

72

12,036 66

11,357

73

11,649

71

10,893

76

10,347

81

10,449

80

13,266 62

13,424 61

10,B67

77

9,649

84

12,594 64

11,676 70

10,233 82

12,026 68

8,354 94

9,436

85

9,137

B7

13,736

59

8,220

96

11,173 74

10,226

83

10,727 79

8,7B1

90

6,927 107

9,179

86

8,614

92

201,040 64 215,39B 59 228,138 56 149,686 79 188,222 67
208,025 61 145,273 82 161,405 75 146,947 80 161,403 76
136,443 87 281,147 49 217,712 58 193,042 66 246,919 53
167,390 72 187,334 68 186,811 69 138,712 85 131,448 90
142,764 84 163,130 73 144,009 83 121,684 91 114,567 96
168,383 71 133,517 89
26,942 152 137,188 86 150,640 78

274,726 67 236,273 83 253,997 75 229,085 88 236,747 82
232,729 86 245,940 79 230,674 87 259,486 72 248,269 78
394,229 47 322,039 59 245,659 80 332,985 57 319,217 60
242,343 81 220,807 91 267,742 69 165,536 102 150,478 109
198,016 94 277,554 66 176,350 99 253,325 76 266,634 70
270,904 68 177,768 98 24,416 159 196,912 95 300,574 63

5,625 7,352 3,769 6,249 10,472
4,078 6,840 6,133 6,077 10,617
6,449 3,174 4,720 9,176 4,419
6,197 1,633 13,693 4,826 5,705
7,108 9,218 8,427 7,296 5,533
13,539 9,974
540 9,969 9,869

0.593 0.520 0.672 0.533 0.567
0.535 0.550 0.520 0.500 0.506
0.649 0.665 0.545 0.487 0.636
0.611 0.540 0.650 0.460 0.529
0.517 0.787 0.479 0.655 0.626
0.659 0.543 0.443 0.587 0.552

8,831 9,469 10,537 6,929 8,871
9,806 6,864 7,708 7,103 7,822
6,679 13,922 10,917
9,742 12,473
8,759 9,877 10,091 7,635 7,364
8,079 9,348 8,398 7,138 7,009
10,339 8,258 1,722 8,777 9,645

12,068 10,387 11,731 10,605 11,158
10,971 11,620 11,015 12,543 12,032
19,297 15,947 12,319 16,805 16,125
12,681 11,642 14,463
9,112 B,431
11,205 15,905 10,283 14,860 16,312
16,634 10,994
1,561 12,598 19,244

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

COUNTY
Brooks Berrien Gilmer White Pierce
Screven Cook Dade Morgan Lamar
Union Macon Greene Brantley Jeff Davis
""'' Rabun
Early Telfair Dawson Banks
Pike Terrell Bleckley Oglethorpe Wilkes
Wilkinson Bacon Dooly Twiggs Crawford

1994 Population Estimate

Master Economic
Rank

1994 Taxable Sales (Based on Sales Tax)

I Thousand Dollars

Rank

1994 Automobile Registrations

1993 Adj. Gross Income Reported (Ga. Returns)

I Number

Rank

I Thousand Dollars

Rank

1994 Net Property

And Utility Digest

I Thousand R k

Dollars

an

Per Capita Amounts of Four Indicators

l I Taxable Auto

Income I

Net

Sales

Reg. Reported

Digest

15,582

108

15,214

97

15,154

72

14,591

69

14,437

105

14,126

100

14,009

104

13,911

106

13,785

86

13,646

98

13,606

93

13,147

102

12,646

94

12,342

118

12,272

103

12,238

84

12,084

101

11,579

110

11,340

96

11,052

99

10,933

112

10,901

121

10,753

115

10,637

125

10,562

109

10,490

107

10,379

113

10,256

117

9,892

123

9,826

134

50,261 121

74,342 105

134,481

70

133,973 71

61,696 112

82,288 100 95,337 90 93,425 92 98,237 88 83,278 99

81,057 102 88,930 94 75,918 104 43,197 126 100,890 87

113,330 83

88,712

95

66,535 109

55,256 115

124,443 79

28,961 132 53,418 118 53,089 119 26,694 134 73,615 107

74,127 106

96,404

89

59,609 113

18,565 143

14,576 149

8,195 97 8,452 93 10,963 75 10,785 78 7,768 98

7,527 102

6,989 106

7,553 101

7,731

99

9,051

88

8,804 89 7,348 104 7,162 105 6,321 111 6,625 109

8,777 91

6,118 112

5,695 117

8,251

95

7,627 100

7,415 103 5,616 120 6,019 113 6,650 108 6,382 110

5,718 116 5,235 123 5,030 125 5,719 115 5,488 121

100,874 104 116,423 94 136,438 88 146,796 81 116,513 93
109,971 98 102,648 103 86,061 112 161,527 74 112,291 97
103,302 102 87,954 111 114,918 95 94,085 109 105,322 100
106,798 99 95,826 106 94,696 108
120,131 92 64,919 124
95,055 107 78,667 114 104,351 101 57,436 132 94,042 110
95,854 105 65,374 123 77,380 115 68,923 118 52,849 135

165,018 103 181,079 97 282,720 65 342,999 54 150,493 108

3,226 4,886 8,874 9,182 4,273

170,713 100 144,408 110 130,563 116 254,727 74 158,348 105

5,825 6,805 6,716 7,126 6,103

249,024 77 206,636 93 259,516 71 109,305 123 155,736 107

5,957 6,764 6,003 3,500 8,221

390,551 50 9,261 228,478 89 7,341 133,420 115 5,746 235,935 84 4,873 227,683 90 11,260

144,351 111 118,609 119 100,768 126 137,673 114 161,331 104

2,649 4,900 4,937 2,510 6,970

192,529 96 113,433 122 140,165 113 155,964 106
98,716 129

7,066 9,288 5,812 1,877 1,483

0.526 0.556 0.723 0.739 0,538
0.533 0.499 0.543 0.561 0.663
0.647 0.559 0.566 0.512 0.540
0.717 0.506 0.492 0.728 0.690
0.678 0.515 0.560 0.625 0.604
0.545 0.504 0.490 0.578 0.559

6,474 7,652 9,003 10,061 8,070
7,785 7,327 6,187 11,718 8,229
7,592 6,690 9,087 7,623 8,582
8,727 7,930 8,178 10,594 5,874
8,694 7,216 9,704 5,400 8,904
9,138 6,299 7,545 6,968 5,378

10,590 11,902 18,656 23,508 10,424
12,085 10,308
9,386 18,479 11,604
18,303 15,717 20,522 8,856 12,690
31,913 18,907 11,523 20,806 20,601
13,203 10,881 9,371 12,943 15,275
18,354 10,929 13,667 15,767 10,046

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

COUNTY
Heard Evans Seminole Charlton McIntosh
Hancock Jasper Turner Irwin Jenkins
Candler Johnson Pulaski Randolph Taylor
"0',
Lincoln Montgomery Long Towns Wilcox
Talbot Atkinson Clinch Miller Marion
Lanier Warren Treutlen Stewart Calhoun

1994 Population Estimate

Master Economic
Rank

1994 Taxable Sales (Based on Sales Tax)

Thousand Dollars

I Rank

9,299

111

9,275

122

9,258

120

9,232

129

9,133

124

9,077

135

8,981

119

8,905

127

8,570

130

8,563

132

8,477

128

8,396

136

8,238

126

8,130

133

7,918

114

7,916

131

7,657

141

7,374

149

7,350

116

7,084

139

6,743

140

6,535

146

6,421

137

6,234

138

6,164

145

6,148

142

6,108

148

5,960

144

5,472

151

4,940

147

125,125 78 68,439 108 66,523 110 46,175 124 49,514 122
20,813 139 30,551 131 51,529 120 30,807 130 43,344 125
80,938 103 23,850 135 53,770 117 46,701 123 132,404 72
22,268 138 17,683 145 12,322 151 54,906 116 20,161 140
22,590 137 18,326 144 40,928 127 28,866 133 23,795 136
32,770 128 12,890 150 19,217 141 16,481 146 16,363 147

1994 Automobile Registrations

1993 Adj. Gross Income Reported (Ga. Returns)

Number

I Rank

I Thousand Dollars

Rank

1994 Net Property And Utility Digest
Thousand l Rank Dollars

Per Capita Amounts of Four Indicators

j Taxable

Auto I Income I

Sales

Reg. Reported

Net Digest

5,638 119 4,918 126 5,043 124 4,654 128 5,236 122
4,023 137 5,772 114 4,061 136 4,121 133 4,086 134
4,651 129 4,293 132 4,869 127 3,841 139 4,435 131
4,545 130 3,576 140 3,544 141 5,684 118 3,531 142
4,006 138 3,359 145 3,121 147 3,159 146 3,364 144
2,829 149 3,433 143 4,077 135 2,476 151 2,682 150

63,171 126 99,639 128 13,456 0.606 6,793 71,866 116 95,999 130 7,379 0.530 7,748 70,045 117 117,226 120 7,185 0.545 7,566 63,052 127 114,070 121 5,002 0.504 6,830 63,747 125 129,086 117 5,421 0.573 6,980

58,608 131 80,166 113 66,010 121 53,367 134 54,957 133

100,598 127 144,083 112 119,599 118 108,253 124 85,958 137

2,293 3,402 5,786 3,595 5,062

0.443 0.643 0.456 0.481 0.477

6,457 8,926 7,413 6,227 6,418

60,895 129

88,239 135 9,548 0.549 7,184

59,072 130 72,437 141 2,841 0.511 7,036

67,093 119 101,815 125 6,527 0.591 8,144

50,014 138

89,619 134 5,744 0.472 6,152

66,658 120

86,015 136 16,722 0.560 8,419

65,486 122 51,817 137 29,167 150 61,366 128 51,935 136

91,499 132 70,148 145 67,532 147 169,379 101 85,291 138

2,813 2,309 1,671 7,470 2,846

0.574 0.467 0.481 0.773 0.498

8,273 6,767 3,955 8,349 7,331

35,041 146 47,116 142 47,433 140 47,181 141 33,732 148

71,771 142 70,589 144 93,769 131 91,128 133 68,246 146

3,350
2,804 6,374 4,630 3,860

0.594 0.514 0.486 0.507 0.546

5,197 7,210 7,387 7,568 5,472

37,790 144 40,622 143 35,994 145 34,269 147 48,124 139

51,906 150 71,564 143 46,606 152 66,907 148
74,617 140

5,330 2,110 3,224 3,012 3,312

0.460 0.562 0.684 0.453 0.543

6,147 6,651 6,039 6,263
9,742

10,715 10,350 12,662 12,356 14,134
11,083 16,043 13,431 12,632 10,038
10,409 8,628 12,359 11,023 10,863
11,559 9,161 9,158 23,045 12,040
10,644 10,802 14,603 14,618 11,072
8,443 11,716 7,820 12,227 15,105

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

COUNTY
Wheeler Schley Baker Clay Quitman
Glascock Webster Echols Taliaferro Other
TOTAL
!:l

1994 Population Estimate
4,817 3,730 3,692 3,455 2,377
2,346 2,255 2,187 1,821
7,055,336

Master Economic
Rank

1994Taxable Sales (Based on Sales Tax)
Thousand _[ Rank Dollars

1994 Automobile Registrations

1993 Adj. Gross Income Reported (Ga. Returns)

Number I Rank

I Thousand Dollars

Rank

1994 Net Property And Utility Digest

I Thousand

Dollars

Rank

Per Capita Amounts of Four Indicators

Taxable I Auto I Income j

Sales

Reg. Reported

Net Digest

150

19,069 142

2,934 148

30,205 149

47,544 151 3,959 0.609 6,271

9,870

153

15,196 148

1,796 154

27,605 151

41,640 154 4,074 0.481 7,401

11,164

152

5,871 156

2,194 152

15,025 155

83,232 139 1,590 0.594 4,070

22,544

155

11,557 152

1,685 155

17,541 154

44,079 153 3,345 0.488 5,077

12,758

158

8,128 154

1,021 159

13,134 158

27,413 158 3,419 0.430 5,525

11,533

156

5,841 157

1,276 156

22,842 153

40,760 155 2,490 0.544 9,737

17,374

157

5,570 158

1,260 157

14,427 156

35,529 156 2,470 0.559 6,398

15,756

154

5,961 155

2,040 153

14,075 157

55,054 149 2,726 0.933 6,436

25,173

159

2,597 159

1,125 158

12,298 159

30,179 157 1,426 0.618 6,753

16,573

104,802

0

1,970,728

74,642,467

4,273,903

87,961,434

119,742,226

10,580 0.606 12,467

16,972

NOTE: COUNTIES ARE LISTED IN DESCENDING ORDER OF 1994 CENSUS

TABLE 15 - CORPORATION INCOME TAX RETURNS BY TAXABLE INCOME CLASS -1993 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)

7,495 2,934 4,509 3,378 2,359 1,253
498 315 412 89,091

6.68 2.61 4.02 3.01 2.10 1.12
.44 .28 .37 79.37

13,198,711 21,335,598 73,962,845 122,431,923 163,770,550 195,270,969 174,639,148 218,922,986 3,102,946,316

.32 .52 1.81 3.00 4.01 4.78 4.27 5.36 75.93

ALL DOMESTIC (TAXABLE, NONTAXABLE)

112,244

100.00

4,086,479,046

100.00

FOREIGN 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)

2,835 895
1,245 948 890
1,039 594 415 642
17,470

10.51 3.32 4.62 3.51 3.30 3.85 2.20 1.54 2.38
64.77

4,484,471 6,460,270 20,572,294 34,176,921 63,679,138 168,938,845 212,421,189 293,423,766 2,942,627,667

.12 .17 .55 .91 1.70 4.51 5.67 7.83 78.54

ALL FOREIGN (TAXABLE, NONTAXABLE)

26,973

100.00

3,746,784,561

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)

10,330 3,829 5,754 4,326 3,249 2,292 1,092 730 1,054
106,561

7.42 2.75 4.13 3.11 2.33 1.65
.78 .52 .76 76.55

17,683,182 27,795,868 94,535,139 156,608,844 227,449,688 364,209,814 387,060,337 512,346,752 6,045,573,983

.23 .35 1.21 2.00 2.90 4.65 4.94 6.54 77.18

ALL CLASSES (TAXABLE, NONTAXABLE)

139,217

100.00

7,833,263,607

100.00

Table 16 - 1994 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

I RATE
17.98 21.03 23.78 20.07 28.69 17.48 28.88 27.03 37.70 23.35 34.35 28.32 30.66 23.58 25.36 21.21 15.74 29.18 24.08 25.28 20.98 23.59 18.57 34.11 37.07 25.63 19.10 24.74 37.58 22.18 32.34 32.40 27.90 21.38 23.28 25.21 22.72 29.80 31.41 27.23 22.78 30.35 19.60 41.26 23.00 28.20 39.06 36.14 22.39 21.51 30.57 20.60 19.62

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

I RATE
22.36
19.07 34.66 34.55 20.45 18.71 50.48 23.68 32.66 27.23 23.50 21.26 21.40 30.95 17.68 22.69 44.19 21.86 23.29 18.19 21.53 35.83 24.24 29.51 23.88 28.75 23.67 24.40 24.76 29.20 18.95 26.03 26.20 20.63 2737 28.31 28.77 32.60 22.73 22.37 25.48 21.15 18.60 24.65 29.00 27.00 25.53 20.57 17.60 21.90 22.96 20.04 40.75

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

I RATE
30.78 25.78 21.93 29.47 36.02 22.81 26.94 22.66 26.19 27.14 22.39 34.59 15.96 16.26 26.35 38.23 27.94 27.17 21.83 32.73 26.77 27.39 24.34 35.90 31.78 27.35 20.60 22.98 25.35 28.67 20.36 21.60 11.00 29.17 27.40 28.00 29.58 16.21 23.51 21.94 24.58 29.28 27.44 25.12 28.45 26.68 22.49 20.41 19.14 24.11 27.00 26.76 22.81

39

COUNTY
Towns Burke Rabun Union Randolph Banks Monroe Habersham Appling Hart Catoosa Marion Franklin Jones Fannin Chattooga Whitfield Decatur Emanuel Murray Baker Tift White Forsyth Mitchell Elbert Taylor Laurens Candler Atkinson Madison Bulloch Grady Coffee Greene Echols Heard Toombs Seminole Haralson Montgomery Oglethorpe Walker Clay Evans Lumpkin Early Putnam Wheeler Pike Hall Cook Lowndes

Table 17-1994 MILLAGE RATES BY COUNTY - NUMERICALLY LISTED

I RATE

COUNTY

I RATE

COUNTY

I RATE

11.00 15.74 15.96 16.21 16.26 17.48 17.60 17.68 17.98 18.19 18.57 18.60 18.71 18,95 19.07 19.10 19.14 19.60 19.62 20.04 20.07 20.36 20.41 20.45 20.57 20.60 20.60 20.63 20.98 21.03 21.15 21.21 21.26 21.38 21.40 21.51 21.53 21.60 21.83 21.86 21.90 21.93 21.94 22.18 22.36 22.37 22.39 22.39 22.49 22.66 22.69 22.72 22.73

Dade
Pickens Worth Morgan Telfair Dodge Colquitt Harris Berrien Gordon Upson Brooks Carroll Jeff Davis Gilmer Bacon Jackson Calhoun Wilcox Houston Sumter Jefferson Walton McDuffie Cherokee Jenkins Washington Columbia Camden Terrell Bryan Macon Miller Chattahoochee Oconee Lamar Polk Lanier Richmond Webster Wilkinson Stephens Pierce Wilkes Meriwether Bartow Pulaski Screven Glynn Crisp Tattnall Lee Stewart

22.78
22.81 22.81 22.96 22.98 23.00 23.28 23.29 23.35 23.50 23.51 23.58 23.59 23.67 23.68 23.78 23.88 24.08 24.11 24.24 24.34 24.40 24.58 24.65 24.74 24.76 25.12 25.21 25.28 25.35 25.36 25.48 25.53 25.63 25.78 26.03 26.19 26.20 26.35 26.68 26.76 26.77 26.94 27.00 27.00 27.03 27.14 27.17 27.23 27.23 27.35 27.37 27.39

Troup Warren Cobb Schley Turner Dooly Liberty Bleckley Wayne Thomas Baldwin Jasper Lincoln Barrow McIntosh Treutlen Butts Johnson Ware Paulding Irwin Twiggs Coweta Dawson Effingham Brantley Newton Gwinnett Crawford Taliaferro Clayton Clinch Long Glascock Spalding Charlton Bibb Floyd Quitman Fayette Henry Talbot Peach Douglas Chatham Clarke Ben Hill Rockdale Dougherty Muscogee DeKalb Hancock Fulton

27.40
27.44 27.90 27.94 28.00 28.20 28.31 28.32 28.45 28.67 28.69 28.75 28.77 28.88 29.00 29.17 29.18 29.20 29.28 29.47 29.51 29.58 29.80 30.35 30.57 30.66 30.78 30.95 31.41 31.78 32.34 32.40 32.60 32.66 32.73 34.11 34.35 34.55 34.59 34.66 35.83 35.90 36.02 36.14 37.07 37.58 37.70 38.23 39.06 40.75 41.26 44.19 50.48

40

Table 18 -GROSS INTANGIBLE TAX ASSESSMENTS BY COUNTY-1994

COUNTY

I TOTAL

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

$14,751 3,979
10,481 1,874
86,333 19,923 60,559 121,892 30,904 22,018 964,539 22,396 2,697 18,165 18,741 146,384 23,521 24,946 22,347 29,644 13,464 162,545 31,315 17,362 1,679,347 3,623 24,630 141,664 391,663 3,179 217,909 6,220 2,593,576 60,539 73,128 142,027 19,114 224,009 3,557 37,443 23,065 16,800 54,879 3,855,672 23,761 19,711 298,218 75,518 42,174
240 18,661 45,382 24,308

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 Margan Murray Muscogee

I TOTAL

COUNTY

$19,664 18,652
213,166 434,343 166,953
32,189 14,550,810
22,757 3,676
557,605 68,330 61,354 33,944
2,058,690 80,489
472,143 16,233 47,634 77,667 52,735 8,462
111,983 115,922
12,177 46,274 16,534 15,022 23,972 12,880
5,725 20,787 15,494 6,782 100,360
9,752 26,954
7,145 291
199,151 26,172 30,431 24,044 5,453 59,536 21,027 22,812 19,347 31,447 50,221 19,175 89,055 19,034
3,351,640

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 Warth TOTAL

I TOTAL
$68,970 59,998 7,464 41,049
716,352 44,176 12,507 8,904 39,973 11,105 24,970 344 42,764 20,598
819,810 119,702
15,306 30,666 10,600 129,129 48,894
9,171 114,431
5,776 2,143 15,742 14,767 13,573 102,796 248,851 80,108 37,160 26,938 6,943 290,189 15,044 5,705 36,724 64,084 128,657 79,839 72,255 7,808 54,018 31,703 6,257 3,718 51,617 332,661 8,626 32,708 20,272 16,283 39,714,819

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.....................

............................ 1,6,7,8,10

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

Liquor Taxes..................................................... ............................................................................... 1,7,8,20

Millage Rates, County .................................................................................................................................. 39,40

Motor Carriers

Fuel (mileage tax) ....................................

.. ....................................................._ ..... ~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