1996 statistical report [1996]

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410 W:rinit~-~aslyinBinn ~uilh-inB J\tlanfa:, enrBia: 30334 (404) 656-4015
January 13, 1997

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, 1996.
Net collections for the fiscal year totaled $9,928,508,322.31, an increase of $813,265,072.74 over the previous fiscal year. The 8.9% increase for FY 1996, is a result of an acceleration in real growth and attests to Georgia's continued economic strength.
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.

TJJ:bf

An Equal Opportunity Employer

FOREWORD
Tax Data Available by County
Personal income tax returns have been tabulated by county and are shown in Table 12 on pages 24,25 and 26. Table 13, beginning on page 27, shows 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 lists the amounts of income, sales, motor vehicle and property digest information found in the two preceding tables. The three 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 listthe property tax millage rates by county in an alphabetic and numeric series. The alphabetic table 16 gives the reader a quick access to a given county's millage rate, while Table 17 gives the reader a quick method of comparing a given millage rate numerically with the other counties.
Table 18 on page 41 displays gross intangible tax assessments by county.

SALES AND USE TAX

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

An additional 1% was added in Fulton and DeKalb Counties as a dedicated revenue for the construction and operation of the Metropolitan Atlanta Rapid Transit Authority. More than two hundred million dollars were collected for MAR.TA in the past fiscal year by the Revenue Department. A 1% Local Option Sales Tax also generated six hundred and seventy-three million dollars in revenue for 152 county governments, 435 municipal governments and ten schools districts during the past fiscal year. A Special County 1% Sales Tax began July 1, 1985 and produced five hundred and six million dollars for 131 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 Total Collections

pages 15, 16 " 1,7,8,9,10

ii

INDIVIDUAL INCOME TAX

The Individual Income Tax was initiated in 1929 and for two years was assessed at one third of the federal rate. A graduated system was begun in 1931 and revised in 1937 to essentially the present graduated scale used by the Georgia joint filer today. Several refinements such as withholding, estimated tax, and new graduated schedules for certain types of filers have been introduced over the years.

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

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 11. After being the state's top revenue source for three decades, the new3% sales tax pushed motor fuel back to numbertwo during the 1950's and 1960's. The individual income tax, with its graduated scale and aided by an inflationary rise of incomes, finally relegated motor fuel to the number three position in the 1970's.
In spite of its less lofty position on the team, this hard-working motor fuel tax generates as much state revenue today as thewholetax system could produce in the early 1950's. A rate of 7 cents per gallon was in effect in January, 1950. The motor fuel tax rate decreased to 6 cents on 7-1-51, increased to 6 1/2 cents on 7-1-55 and increased to its present rate of 7 1/2 cents on 6-1-71. Then on 7-1-79, 3% from Sales Tax was added. In 44 years the rate has increased less than 8%.
Motor fuel taxes are presented on pages 1,7,8, and 18.

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

iii

The corporation income tax has been a 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, 10 and 38, show collections from corporation income tax and net worth tax.
TOBACCO TAXES
The taxation of cigars and cigarettes was begun in 1923 by Georgia. The rate on cigarettes had gradually increased to 5 cents a pack by 1955, in 1964 it was raised to 8 cents, and in March, 1971, to the present 12 cents a pack. Most states have increased cigarette taxes rapidly in the last 15 years so the Georgia rate has remained approximately average. The revenue from this tax is under 2% of the Department's collections and almost equals the combined state collections of liquor and beer. Pages 1,7,8 and 20, show detailed cigarette collection data.
LIQUOR, BEER AND WINE TAXES
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 don't, then the question is dropped for two years at which time another election maybe held. If the vote indicates that the citizenry does want to license, the sale of spirits in their area, then sale and manufacture in the area is permitted. This is provided that the manufacturer, wholesaler, or retailer has obtained a current valid license from the State Revenue Department, and obtained all necessary licenses from the city or county in which the licensee will have his place of business. Alcoholic beverage collections are shown on pages 1,7,8 and 20.
MOTOR VEHICLE TAGS AND TITLES
The motor vehicle license law was initiated in 1910 and a title law was added in 1963. A title is to a motor vehicle what a deed istoa piece of real estate. The law requires you to secure a title atthetimeyourvehicleis 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 if they wish. Out-of-state students may use vehicles in Georgia without purchasing a Georgia tag, provided they display valid licenses from their home states.
Application for tags and/or decals for all vehicles, and payment for ad valorem taxes on the vehicles are made through the county tag agent. The county tag agent is the county tax commissioner or tax collector. The county tag agent issues all the tags or renewal decals except those for certain large trucks. These are issued by the Department of Revenue. Applications for titles may be submitted to the county tag agent or to the Department of Revenue. 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 collector or tax commissioner of each county is charged with the duties of tag agent. Any inquiries or needs concerning motor vehicles registration and licensing should be directed to the tag agent in your county. Application for a renewal decal on an existing tag must be made each year the earlier the better. Motor Vehicle Information is shown on pages 1,7,8,21,27,28,29,30 and 31.
PROPERTY TAX
The Property Tax Division oversees all forms of taxation with respect to real property, personal property, utilities, automobiles, intangible property, real property recording, property abandonment, and intangible property recording.
The ad valorem property tax is the primary source of revenue for local government units in Georgia, including cities, counties, and school districts. In addition, a small amount of property tax revenue goes into the State Treasury. County and city tax officials administer the tax but the State Revenue Commissioner exercises some supervisory authority to assure thatthe tax is administered uniformlythroughoutthe 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 1995 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 179 utility systems consisting of 19 Railroad, 47 Telephone, 56 Electric, 4 Gas, 23 Municipal Gas, 6 Pipeline, and 24 Airlines Flight Equipment. Three basic factors are reviewed in arriving at assessment of utilities: Fair Market value of the System, portion of the system in Georgia, and the portion of the system in each taxing jurisdiction.
There are 272 equipment car companies assessed by the utility digest section based on Georgia usage.

THIS REPORT PREPARED BY THE FOLLOWING:

Acting Commissioner.......................T. Jerry Jackson Cover and Charts................... Derwent K. Langley

Research Officer...................Derwent K. Langley

Typesetting.............................Rashell F. Robinson

V

CONTENTS
PART I - ORGANIZATION OF THE REVENUE DEPARTMENT
Where the Revenue Department Tax Dollar Came from .................................................................................................... 1 Directory of the Department of Revenue ............................................................................................................................ 2 Georgia Department of Revenue Organization Chart ......................................................................................................... 3 Organization of The Department of R.evenue ..................................................................................................................... 4
PART II - STATE REVENUE COLLECTIONS AND TRENDS
Revenue Highlights for the Fiscal Year Ended June 30, 1996 ............................................................................................ 5 Net Collections by Georgia Department of Revenue for Fiscal Years Ended in 1939 to 1996 - Table H-1 ........................... 6 Monthly Revenue Department Collections ......................................................................................................................... 6 Changes in Major State Tax Revenues, Dollars and Percent - Chart 1 ............................................................................... 7 Net Revenue Collections by Kind of Tax, for Fiscal Years Ended in1994, 1995 and 1996 - Table H-2 ................................ 8 Georgia Total State Tax Revenue by Major Source, Ten Year Trend - Chart 2 ................................................................... 9 Georgia Total State Tax Revenue by Major Source, Ten Year Trend - Table H-3 ............................................................. 10 Personal Income and State Income Tax Receipts Comparison - Table H-4 ...................................................................... 10
PART Ill - GEORGIA COMPARISONS OF REGION AND NATION
Per Capita Personal Income as a Percent of U.S. Average - Chart 3 ............................................................................... 11 Per Capita Personal Income Percent Increase Comparisons by Period - Chart 4 ............................................................. 11 Total Personal Income as a Percent of the U.S. - Chart 5 ................................................................................................ 12 Total Personal Income Percent Increase Comparison by Period - Chart 6 ....................................................................... 12 Per Capita Amounts of Selected Items, 1992 - 1993. State and Local Revenue Comparisons - Chart 7 .......................... 13 General Revenue per $1,000 of Personal Income 1992 - 1993. 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, 1996 - Table 1 ............................................................... 15 Adjusted Gross Sales and Use Tax Receipts by Business Group, 1995 with Index Change - Table 2 ............................... 16 Growth Trend of Personal Income Tax- Table 3 .............................................................................................................. 17 Motor Fuels and Motor Carriers, Detailed Data for FYE 1996 - Table 4 ............................................................................ 18 Personal Income Tax Returns by Income Class - 1994 Income - Table 5 ......................................................................... 19 Excise Taxes and Fees in Detail for FYE 1996 - Table 6 .................................................................................................. 20 Motor Vehicle Tags and Title Revenue for FYE 1994, 1995 and 1996 - Table 7 ............................................................... 21 Motor Vehicle Tags and Title Volume for Calendar Years 1993,1994 and 1995 - Table 8 ................................................. 21 Taxable Values of General Property and Utilities - Table 9 .............................................................................................. 22 Net Property Tax Collections by Category for FYE 1996 - Table 10 ................................................................................. 22 Taxable Value of General Property, Public Utilities and Intangibles by Class of Property 1994 and 1995 - Table 11 ......... 23 1994 Personal Income Tax Data by County - Table 12 .................................................................................................... 24 Selected Tax Statistics by County - Table 13 ................................................................................................................... 27 Three Economic Indicators by County - Table 14 ................................................................................................:........... 32 Corporation Income Tax Returns by Income Class 1994 Tax Year Returns - Table 15 ..................................................... 38 1995 Millage Rates by County -Alphabetically Listed - Table 16 ..................................................................................... 39 1995 Millage Rates by County- Numerically Listed - Table 17 ......................................................................................... 40 Gross Intangible Tax Assessment by County 1995 - Table 18 ......................................................................................... 41 Index .............................................................................................................................................................................. 42
vi

=:
SOURCES OF THE REVENUE DEPARTMENT TAX DOLLAR ;
_:::_==~~=:=~

BILLIONS

0

2

3

4

5

SALES AND USE TAXES (39.80%)

PERSONAL INCOME TAXES (42.64%)

96 917.24

CORPORATION INCOME TAXES (7.02%)

MOTOR FUEL TAXES (4.00%)

MOTOR VEHICLE FEES (2.15%)

TOBACCO TAXES (0.96%)

BEER, WINE & LIQUOR (1.23%)

ESTATE (0.67%) MISCELLANEOUS (1.55%)

MISCELLANEOUS:
----+---+----+
Property Corporate Net Worth Coin Operated Amusement Machines - - - + - - - - + - - - + - F"mancial Institutions Occupation Tax Alcoholic Beverage License ---+---+-----+ Motor Carrier Fee Other Licenses and Fees 1% Sales Tax Collection Fee

$35,657,988.76 $23,717,302.88 $1,468,358.00 $12,173,232.70 $2,041,669.10
$558,449.03 $62,420,949.70 $15,407,016.75
I

1

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

ADMINISTRATIVE OFFICES Acting Commissioner, Room 410, Phone 4015 Deputy Commissioner, Room 410, Phone 4015 Assistant Commissioner, Room 410, Phone 4005 Budget Director, 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, Phone4013 Training Director, Room 424-E, Phone 0568 Statistical/Research Officer, Room 430, 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 Field Assistance, Room 321, Phone 651-5512 Special Collections, Room 323, Phone 651-5519 Special Procedures Section, Room 317-A, Phone 1798 Taxpayer Assistance, Room 322, West Tower, Phone 4071 Illegal Activities Task Force, Room 321, Phone 4598 Bankruptcy Section, Room 319, Phone 0871

Enforcement Statewide, Savannah 6606 Abercorn Street Phone (912) 356-2140, (Gist) 362-2140
INCOME TAX DIVISION Director, Room 507, Phone 4095 Corporate Conferee, Room 507A, Phone 4170 Individual Conferee, Room 216F, Phone 651-8552 Corporation Aud it, 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 651-8400
MOTOR VEHICLE DIVISION Director, Room 104, Phone 4156 Title Information, Tradeport, Room 1153, Phone 362-6500 Tag Information, Room 1153, Phone 362-6500

REVENUE REGIONAL OFFICES

ALBANY - 2700 Palmyra Rd./31707

Bennie Butler, Mgr., P.0. Box 1357-31703-1357

(912)

ATHENS - 190 Ben Burton Circle, (Bogart, GA)~2

William R. Patrick, Mgr., P.O.Box 1843/30003-1843 (706)

MORROW - Suite 210,3CXXl Corporate Center Dr.

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

AUGUSTA - 1054 Claussen Rd., Suite 310/30907

S. Wilson Folk, Mgr., P.O. Box 211708/30907-1708 (706)

COLUMBUS - ':AJ7 15th St., Room 215/31901

C. Frank Wilson, Jr. Mgr., P.O.Box 1698/31902-1698 (706)

DOUGLAS - 111 N. Coffee Ave/31533

Michael Forsyth, Mgr., P.O.Box918/31534-0018 (912)

LITHIA SPRINGS - 351 Thornton Rd., Suite 101/30057

William R. Fuller, Mgr., P.O. Box 1079-:r/57/7079 (404)

MACON - 6':J North Ave., Suite B/31211-1493

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

(912)

ROME -1401 Dean St., Suite E/30161-6494

Paul Cochran, Mgr., P.O. Box 6004/30162-6004 (706)

SAVANNAH -6606Abercom St., Ste 220/31405

Cynthia Cyr, Mgr.,P.O. Box 13547/31416-0547

(912)

TUCKER -2082 E. Exchange Place, Suite 120/30084-5334

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

430-4241 542-6058 960-2000 737-1870 649-7451 384-1794 732-5812 751-0055
295-0061
356-2140 414-3500

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 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
TAXPAYERACCOUNTING DIVISION Director, Room 207, Phone 657-9072 Taxpayer Registration, Room 304, Phone 651-8651 Registration Forms, Phone 4092

2

ACTING COMMISSIONER T. Jerry Jackson
(2)

BUDGET DIRECTOR
Travis Williams
(2)

DEPUTY COMMISSIONER

Vacant

(3)

INTERNAL AUDIT/ OPERATIONS ANALYSIS
Lannie Greene (S)
PUBLIC INFORMATION
DIRECTOR Reginald Lansberry (1)

ADMN. HEARING OFFICER
Robert Jackson (2)
LEGAL ASSISTANT Michelle Young (1)

ASSISTANT COMMISSIONER

'

Bobby Lenihan

(2)

OFFICE OF PERSONNEL ADMINISTRATION Bonnie Kaplart12)

C INVESTIGATIONS
Sidney Johnso 4

EEO AND SAFETY OFFICER
Andrew Fellens(1)

INFORMATION SYSTEMS Director
William Wilson
(68)

MOTOR VEHICLE Director
Vacant
(292)

INTERNAL
ADMN. Director James Walton
(151)

FIELD SERVICES
Director Fred D. White
(384)

TAXPAYER ACCOUNTING
Director Lowell Umbarger
(66)

PROPERTY TAX
[)irector Larry Griggers
(61)

CENTRAL AUDIT Director
Edward M. Many
(123)

SALES TAX Acting Director
Phil Embry
(99)

INCOME TAX Acting Director
John Corn
(133)

ALCOHOL& TOBACCO
Director Chet Bryant
(47)

ASST. DIRECTOR FIELD SERVICES Robert Goolsby

ACTING ASST. DIRECTOR
MOTOR FUEL Richard LeBlanc

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 examines taxpayer 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

ALCOHOL AND TOBACCO
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.
SALES AND USE TAX

INCOME TAX
Administers the Income Tax laws imposed on net income of individuals, fiduciaries and corporations; administers the corporation Occupation or License Tax. Issues regulations pertaining to Income Tax. Manages all taxpayer protests and hearings.

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.

INFORMATION SYSTEMS
Maintains and enhances computer application programs and systems for all areas of tax administration of the Revenue Department. Develops new application programs as requested.
Provides primary data entry support for the individual income and intangible tax systems. Provides data entry backup support to other tax systems.
INTERNAL ADMINISTRATION

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 t~ 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.

Provides supporting services to other Divisions of the Department. Included are centralized processing,
4

REVENUE HIGHLIGHTS FOR FISCAL YEAR 1996
Net collections by the Georgia Department of Revenue (DOR) for Fiscal Year 1996 totaled a record $9,928,508,322.31. This represents an increase of $813,265,072.74 or 8.9%. Monthly revenue collection gains throughout the fiscal year, reflect continued strength in Georgia's economy as shown on page 6, for FY 1997 to date.
Leading all categories was Personal Income Tax. Its $395 million increase represented a gain of 10.3%. Second was Sales and Use Tax, up 8.4% or $305 million. Also registering strong growth was Corporate Income Tax, up 8.9% or $59 million.
Electronic Filing of individual income tax returns in Georgia enjoyed an excellent debut in 1996. The Department of Revenue received in excess of 260,000 returns. During its debut year, the DOR's effort was part of the Joint Federal/State Electronic Filing Program in conjunction with the Internal Revenue Service. A primary requirement was that taxpayers file both their federal and state income-tax returns simultaneously.
Regarding 1996 legislation, several bills garnering passage were of significance to the Department. Georgia's four cent sales tax on eligible food and beverage was be reduced by half commencing October 1, 1996, as part of a three year phase-in period. Signed into law by Governor Zell Miller in January, House Bill 265 will reduce the "food tax" by an additional one cent on October 1, 1997, with the final one cent eliminated on October 1, 1998.
In 1995, the Georgia Department of Revenue issued the first of four, equal yearly refund checks to eligible federal and military retirees per the terms of House Bill 90. In October 1996, the Department began issuing refunds to a second category of eligible retirees under the terms and conditions of House Bill 3.
In late March, Governor Zell Miller signed into law legislation passed by the 1996 session of the General Assembly repealing Georgia's Intangible Tax. Per a November ballot referendum, Georgia voters then formally abolished the Intangible Tax.
Finally, an era ended on September 1, 1996, with the retirement of Commissioner Marcus E. Collins, Sr. His retirement brought to close thirteen years of service at the helm of the DOR, making him the longest serving Commissioner in the Department's history. Appointed on September 1, 1983, Collins succeeded W.E. (Bill) Strickland as State Revenue Commissioner. Governor Miller named Deputy Commissioner T. Jerry Jackson, to serve as Acting Commissioner commencing September 2, 1996.
5

TABLE H-1. NET REVENUE COLLECTIONS BY GEORGIA DEPARTMENT OF REVENUE FOR FISCAL YEARS ENDED IN 1939 THROUGH 1996 (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 1958

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, 154 300,953,308 303,953,308

FISCAL YEAR
1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978

AMOUNT
321,701,575 352,008,363 374,423,310 383,717,913 422,532,658 468,242,593 523,598,667 5851583,839 641,167,446 703,269,838 795,124,610 904,279,429 949,145,999 1,145,093,584 1,298,983,504 1,454,888,357 1,485,596,516 1,607,948,444 1,826,490,424 2,094,166,147

FISCAL YEAR
1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996

AMOUNT
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 9,928,508,322

MONTH

MONTHLYREVENUE DEPARTMENT COLLECTIONS

FYE 1993

FYE 1994

FYE 1995

FYE 1996

July August September

$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

660,440,293 700,941,367 875,944,147

October November December

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

738,826, 187 751,848,012 886,420,981

January February March

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

933, 153, 187 872,739,699 799,303,991

April May June

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

962,587,239 763,201,281 974,405,777

FYE 1997
733,749, 166 784,477,521 1,017,676,406
769,759,865

SOURCE: Central Accounting, Georgia Department of Revenue

6

CHART 1 - CHANGES IN MAJOR STATE TAX REVENUES FISCAL YEAR ENDED IN 1994, 1995 AND 1996

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

1994

1995

1996

8445 3376
366 3582
639 111
91 202 179

9115 3646
383 3838
661 116
88 208 176

9929 3951
397 4233
720 122
96 214 197

Percentage Changes

'94 '96

'95 '96

7.93% 8.03% 4.64% 7.16% 22.63% 3.60% -3.30% 2.97% -1.68%

8.93% 8.37% 3.66% 10.29% 8.93% 6.09% 7.96% 2.88% 11.93%

Absolute Changes

'94-'96

'95 '96

670

814

271

306

17

14

256

396

122

69

4

7

-3

7

6

6

-3

21

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 VEffiCLE FEE OTHER TAX REVENUES

Collections By Tax Type
(lnMIWons)

10

12

m 1994
Im 199S
m 1996

! ::!
_ 0.1
0 ;f,
0

I IPercentage of Change

Net S&U MF IT CIT LBW C&C MV other

095-96 IZ!l94-95

! IAbsolute Changes
!ll1ll94-95 ell395-96
Net S&U MF IT CIT LBW C&C MV other

7

TABLE H2. NET REVENUE COLLECTIONS BY KIND OF TAX, GEORGIA DEPARTMENT OF REVENUE FOR FISCAL YEARS ENDED IN 1994, 1995 AND 1996 Net of Commissions and Refunds (1)
Dollar amounts for fiscal years ending June 30

1994

1996

1996

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

369,383,266.70 90,689,066.97 27,609,063.61 69,730,786.87 13,749,241.22
671,061,412.37

386,007,696.79 88,179,694.36 29,981,610.63 70,617,601.73 14,669,829.46
688,466,232.96

404,767,011.00 94,878,990.81 32,766,004.04 72,979,276.07 16,216,717.13
621,696,998.06

GENERAL SALES AND USE TAX ................................... (4) 3,376,043,766.90

3,646,662,977.90

3,961,386,618.77

PERSONAL INCOME TAXES ............................................... 3,681,672,711.71

3,838,397,784.99

4,233,296,917.24

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

10,662,226.19 18,860,010.46 619,929,664.97 649,341,900.61

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

12,173,232.70 23,717,302.88 696,606,823.29 732,497,368.87

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

161,340,806.09 61,014,243.01
202,366,049.10

161,144,447.41 46,636,678.06 207,780,026.47

169,162,018.01 44,343,066.92 213,616,074.93

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

87,808,192.02

73,607,281.74

66,638,070.93

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 ......,........................................................

29,696,834.90 36,149.41
239,066.02 199,842.16 667,624.01 1,696,342.47 32,626,867.96

30,868,641.62 422.36
990,610.68 218,964.40 406,761.81 408,167.96 32,892,648.72

32,860,678.49 36,476.21
1,289,646.69 224,144.63 646,886.63 712,268.11
36,667,988.76

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

(-)3,870,443.04 2,971,371.99 (-)899,071.06

(-)4,796,890.64 3,006,184.01
(-)1,789,706.63

(-)7,876, 147.82 668,449.03
(-)7,317,698.79

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

1,332,396.00 623,460.00 841,676.00 16,380.00 667,660.00 2,946.00 3,680.00 127,616.13
11,841,633.06
30,698,116.76 46,964,239,96 8,444,864,069.67

1,396,826.00 616,077.60 832,916.76 11,640.00 646,690.76 2,820.00 4,720.00 161,826.06
13,636,473.69 40,964,719,87 68,162,707.62 9, 116,243,249.67

1,468,368.00 687,441.76 826,896.26 12,870.00 627,331.10 1,430.00 3,990.00 169,464.30
16,407,016.76 62,243,206.40 81,337,993.55 9,928,508,322.31

(1) Commissions authorized by law for collecting and assessing totaled $66,124,480.13 In FY 1994, $64,160, 144.38 in FY 1996, and $52,593,629.26 in FY 1996. Refunds paid through the Department of Administrative Services totaled $752,093,108.85 In FY 1994, $777,665,487.76 In FY1995 and $920,959,052.23 In FY 1996.
(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 $119,807,584.931n FY 1994, $138,595,243.62 in FY 1995, and $139,087,376.22 in FY 1996.

8

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

TABLE H-3. TREND IN GEORGIA'S TOTAL STATE TAX REVENUES BY MAJOR SOURCE 1986 1996
(Millions of dollars)

Fiscal Year

Department of
Revenue

Other Agencies

Grand Total
(1)

Breakdown of grand total by major source

General Sales
and Use

Selective Sales Taxes

income Taxes
(2)

Other Taxes or
Fees

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

1996

9,929

350

10,279

3,951

827

4,930

571

1986

96.8%

3.2%

100%

35.4%

12.1%

48.2%

4.3%

1996

96.6%

3.4%

100%

38.4%

8.1%

48.0%

5.5%

(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 1996

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 1996

41,027 45,812 51,830 55,803 61,211 68,920 75,394 83,415 89,647 97,819 104,184 111,406 116,879 125,116 132,830 142,501 153,218

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 7.5

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 4,233,297

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 10.3

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 1.373

Personal income amounts are for immediately preceding calendar year. 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.

irces: U.S. Department of Commerce, Office of Business Economics; and Georgia Department of Revenue

10

Chart 3 Georgia , Southeast and U.S. Per Capita Income

22
U)
-0
"'C 20
U)
:::, .0c
f-
18

D Georgia IBll Southeast U.S.

1988

1989

1990

1991

1992

1993

1994

Source: May 1996 Survey of Current Business

1995

Chart 4 Per Capita Personal Income Percent Increase Comparisons By Period

60
C:
Q)
~
Q)
0.. 40

D Georgia
m Southeast
U.S.

'70 to '75

'75 to '80

'80 to '85

'85 to '90

Source: May 1996 Survey of Current Business

'90 to '95

11

Chart 5 Georgia, Southeast Total Personal Income As A Percent of United States

25.00%

20.00%

15.00%

10.00%

5.00%

0.00%

1988

1989

1990

1991

1992 1993

1994

Source: May 1996 Survey of Current Business

1995

Georgia 0 Southeast

Chart 6 Total Personal Income Percent Increase Comparison By Period

80
c., 60 ~.,
0..
40

Georgia [] Southeast U.S.

'70 to '75

~~~

~~~

~~w

Source: May 1996 Survey of Current Business

'90 to '95

12

1111111 PROPERTY TAX REVENUE El TOTAL TAX REVENUE

D REVENUE FROM OWN SOURCES D TOTAL GENERAL REVENUE

TABLE 2 -ADJUSTED GROSS SALES AND USE TAX RECEIPTS* BY BUSINESS GROUP, 1995 WITH INDEX CHANGE (CALENDAR YEARS OF BUSINESS ACTIVITY)

BUSINESS GROUP

SALES TAX($)

USE TAX($)

INDEX (1987 = 100)

SALES TAX

II II 1993

1994 1995

USE TAX
II 1993 11 1994 1995

Food

777,661,729

8,797,191

130

142

144 112 123 125

Apparel

104,709,950

883,726

142

157

158 308 473 385

General Merchandise

484,944,808

6,497,812

135

132

147 147 163 160

Automotive

593,801,474

7,090,100

117

133

141

99 221 160

_,.

Furniture, Home Furnishings, etc.

O>

Lumber

291,585,815 264,225,724

12,734,453 23,272,109

142

180

201 108 132 169

116

140

151 141 156 131

Services

295,910,190

8,048,874

130

146

152 111 126 114

Manufacturers

115,964,874

91,550,974

82

198

118 152

7 145

Utilities (including transportation)

310,038,892

77,788,582

87

130

138

87

0

81

All Other (miscellaneous)

149,574,125

130,714,230

159

162

107 134 177 686

TOTAL

3,388,417,580

367,378,051

124

144

145 117 49 162

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

Year of Earnings
1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994
Year of Earnings
1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994
Year of Earnings
1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1~ '3 19, i

TABLE 3 GROWTH TREND OF PERSONAL INCOME TAX

Number of Returns

Adjusted Gross Income Reported

Taxable Income Reported

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 2,963,851

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 96,300,663,178

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 65,123,187,211

Number of Returns

NUMERICALINCREASEANNUALLY

Adjusted Gross Income Reported

Taxable Income Reported

51,180 72,072 15,493 62,625 120,224 89,691 100,388 118,515 77,166 57,278 39,050 11,351
8,677 132,095 109,279

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 8,339,229,476

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 4,324,817,889

Number of Returns
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% 3.83%

PERCENTAGE INCREASE ANNUALLY

Adjusted Gross Income Reported

Taxable Income Reported

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% 9.48%

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% 7.11%

Tax Liability
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 3,559,131,400
Tax Liability
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
58,709,462 139,037,543 105,241,049 205,859,121 275,014,388 222,280,601
Tax Liability
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% 6.66%

NOTE: FROM 1986 FORWARD, E-Z SHORT FORM DOES NOT REPORT NET TAXABLE INCOME. 17

Table 4. - MOTOR FUELS AND MOTOR CARRIERS: DETAILED REVENUE DATA FOR FISCAL YEAR ENDED IN 1996

MOTOR FUELS

MOTOR CARRIERS

GROSS TAXABLE GALLONAGE BY PRODUCT ....................................................... Gasoline ........................................................................................ 4, 182,393, 187 Diesel fuel ...................................................................................... 1,205,767,561 Liquefied Propane ................................................................................ 7,610,564 Other .............................................................................................. 19,592,173 Total, motor fuels ...................................................................... 5,415,363,485

SOURCE AND AMOUNT OF REVENUE (DOLLARS) Motor carrier fuel (mileage) tax ......................................... . Gross tax receipts .................................... 2,920,192.18 Interest and penalties ................................. 309,485.44 Subtotal ............................................... 3,229,677.62 Adjustments (refunds, etc.) ................. (-)11,105,825.44

TAX REVENUES BY PRODUCT (DOLLARS) ............................................................

Net receipts, mileage tax .................. (-)7,876, 147.82

Gross collections

Gasoline ................................................................................. 313,679,489.05

Diesel fuel ................................................................................. 90,432,567.10

MOTOR FUEL TRUCK REGISTRATION FEES

LPG .............................................................................................. 570,792.26

Decals .............................................................. 305,118.00

Other ......................................................................................... 1,469,412.94

Temporary permits ........................................... 228,384.00

Subtotal ............................................................................ 406,152,261.35

Subtotal ...................................................... 533,502.00

_.

Penalties and interest ................................................................. 4,098,216.32

Adjustments, net ................................................ 24,947.03

CX)
Total ....................................................................................... 410,250,477.67

Net receipt, motor fuel truck fees ...................... 558,449.03

COMMISSIONS DEDUCTED BY DEALERS AND DISTRIBUTORS ......................... ..

Gasoline ......................................................................................... 2,364,045.16

Total net receipts motor carriers tax and fees (-)7,317,698.79

Diesel fuel .......................................................................................... 654,562.41

LPG .................................................................................................. 4,177.89

MOTOR FUEL DISTRIBUTORS

Other ..................................................................................................... 701.67

Net receipts, motor fuel distributors' fee ................ 1,430.00

Total .......................................................................................... 3,023,487.13

REFUNDS AND OTHER ACCOUNTING ADJUSTMENTS .................... 2,459,979.54 Tax revenue, motor fuels, net of commissions
and refunds ................................................................................. 404,767,011.00

Table 5 - GEORGIA PERSONAL INCOME - RETURNS BY INCOME CLASS - 1994 INCOME

GA

AGI

NO RETS

%TOT RETS

NET TAXABLE
INC.

% TOTAL NTI AVERAGE NTI TOTAL TAX AVG. TAX EXEMPTS

OVER

MILLION

1,609

.1

3,632,891,601

5.6

2,257,856.81

180,168,078 111,975.19

4,020

OVER

500,000

3,877

.1

2,187,975,447

3.4

564,347.55

130,604,129 33,686.90

11,265

OVER

100,000

107,001

3.6

13,533,674,612

20.8

126,481.76

785,123,738 7,337.54

311,215

OVER

50,000

416,984

14.1

20,204,184,943

31.0

48,453.14 1,113,904,757 2,671.34 1,199,512

OVER

30,000

506,429

17.1

12,891,814,071

19.8

25,456.31

709, 184,133 1,400.36 1,250,109

OVER

25,000

186,953

6.3

2,816,950,390

4.3

15,067.69

165,079,923

883.00

399,620

OVER

20,000

240,466

8.1

2,649,017,559

4.1

11,016.18

155,251,430

645.63

489,787

OVER

15,000

301,129

10.2

2,304,741,832

3.5

7,653.67

121,821,067

404.55

595,214

OVER

14,000

65,994

2.2

379,200, 152

.6

5,745.98

18,176,512

275.43

127,455

OVER

13,000

66,292

2.2

334,835,153

.5

5,050.91

15,441,870

232.94

127,002

OVER

12,000

67,004

2.3

295,308,707

.5

4,407.33

13,074,449

195.13

126,013

OVER

11,000

67,954

2.3

255, 186,676

.4

3,755.29

10,755,720

158.57

124,682

OVER

10,000

69,201

2.3

213,117,097

.3

3,079.68

8,573,521

123.89

124,918

OVER

9,000

69,195

2.3

171,574,848

.3

2,479.58

6,505,984

94.02

122,572

OVER

8,000

69,600

2.3

133,341,361

.2

.....

OVER

7,000

70,668

2.4

96,544,691

.1

U)

OVER

6,000

71,677

2.4

65,834,185

.1

1,915.82 1,366.17
918.48

4,760,957 3,324,125 2,102,665

68.40 47.04 29.34

120,375 116,793 112,337

OVER

5,000

72,946

2.5

38,770,739

.1

531.50

1,151,639

15.79

109,643

OVER

4,000

76,401

2.6

17,062,596

.0

223.33

397,829

5.21

110,339

OVER

3,000

79,293

2.7

1,810,487

.0

22.83

39,930

.50

110,365

OVER

2,000

79,661

2.7

1,580,842

.0

19.84

69,558

.87

106,998

OVER

1,000

76,562

2.6

538,442

.0

7.03

16,637

.22

99,866

TO

1,000

196,955

6.6

2,897,230,780

4.4

14,710.12

113,582,740

576.69

200,373

TOTALS

2,963,851

65,123,187,211

21,972.49 3,559,131,400 1,200.85 6,100,473

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

NUMBER
2,839,384 40,860
352,888 2,838,567 2,483,073 1,045,876 2,571,754
160,782 2,815,716 6,100,473
269,549

$AMOUNT
99,259,917,955 199,868,109
4,064,865,491 CR 96,300,663, 178 16,374,942,250 12,504, 160,546 3,382,727,543 480,616,380 3,926,048,454

FOR OTHER YRS.

NUMBER

TOTAL RETURNS TOTAL TAX TOTAL WITHHELD TOTAL PENALTY

68,331 21,841 53,727
3,388

RESIDENTS RETS

JOINT SEPARATE SINGLE HEAD OF HOUSEHOLD

1,195,401 59,126
1,111,589 466,383

$AMOUNT
9,470,284 5,467,846
170,217
NON-RES RETS 80,734 5,238 34,473 10,907

Table 6. DETAILS OF REVENUE FROM SELECTIVE EXCISE TAXES AND BUSINESS LICENSE FEES, FISCAL YEAR ENDED IN 1996

SOURCE OF REVENUE

AMOUNT

BEER

Beer taxes

......................................................... $72,866,156.27

Fines and Forteitures ........................................................ 113,118.80

Total ................................................... 72,979,275.07

CIGAR AND CIGARETTE
Stamp sales ......................................................... $83, 175,654.16 Additional tax ............................................................. 8,072,358.29 Fines and forteitures ...................................................... 2,630,978.36
Total ................................................... 94,878,990.81

LIQUOR

a N

Liquor taxes ......................................................... $32,688,582.68

Fines and forfeitures .......................................................... 66,421.36

Total ................................................... 32,755,004.04

"MOTOR FUELS" (table 4) ....................................... $404,767,011.00
WINE
Wine taxes ......................................................... $16,147,639.62 Fines and forteitures .......................................................... 68,077.51
Totals ................................................. 16,215,717.13

TOTAL, SELECTIVE EXCISE TAXES ............................. $621,595,998.05

* all figures are net of refunds and commssions

SOURCE OF REVENUE

AMOUNT

BEER DEALERS

License and brand registration ........................................ $ 8,500.00

Wholesaler licenses ........................................................... 38,500.00

Retailer licenses ..............................,................................ 738,108.75

Special Permits ................................................................ 16,525.00

Penalties

................................................................ 25,262.50

Net total, beer dealers ............................. 826,896.25

CIGAR AND CIGARETTE DEALERS

Wholesaler licenses ......................................................... $ 12,560.00 Manufacturer representative licenses ...................................... 310.00
Net total, CIC dealers ............................... 12,870.00

LIQUOR DEALERS

License and brand registration .......................................... $32,985.00

Wholesalers license & permits ........................................... 33,550.00

Retailer licenses ............................................................... 508,161.75

Penalties

................................................................ 12,745.00

Net total, liquor dealers ............................ 587,441.75

WINE DEALERS

License and brand registration .......................................... $22,402.10

Wholesaler license .............................................................. 8,120.00

Retailer license ............................................................... 578,696.50

Penalties

................................................................ 18,112.50

Net total, wine dealers ............................. 627,331.10

COIN-OPERATED AMUSEMENT MACHINES .......................................... Annual licenses and permit fees .................................. $1,468,358.00 Net total, amusement machines ........... 1,468,358.00

TOTAL, BUSINESS LICENSES FEES ......................... $3,522,897.10

Table 7. - SUMMARY OF REVENUES FROM MOTOR VEHICLE TAGS, TITLES, AND RELATED ITEMS FOR FISCAL YEARS ENDED IN 1994, 1995 AND 1996
(Because of rounding, dollar detail may not add to totals)

SOURCE OF REVENUE

1994

~- Fiscal Year Ended June 30

1995

1996

TOTAL AMOUNT OF NET* REVENUE (DOLLARS) ........... 202,355,049.10 207,780,025.47 213,515,074.93

Tags, total ................................................................. 151,340,806.09 Sold by counties ........................................................ 130,072,072.23 Sold at State Office ..................................................... 21,268,733.86

161,144,447.41 135,052,784.44
26,091,662.97

169,162,018.01 138,765,327.86
30,396,690.15

Titles, total .................................................................. 51,014,243.01 Sold by Counties .......................................................... 24,449,947.50 Sold at State Office ....................................................... 8,057,920.56 Penalties and Adjustments ........................................... 18,506,374.95

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

44,343,056.92 26,879,120.00
8,605,888.21 8,858,048.71

*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 1993, 1994 AND 1995

SOURCE OF REVENUE

1993

TITLES SOLD, TOTAL NUMBER .................................................. 1,886,022
By counties ............................................................................. 1,250,596 At State Office ........................................................................... 635,426
LICENSE TAGS SOLD, TOTAL NUMBER ..................................... 6,556,500
By counties ............................................................................. 6,556,499 At State Offic ....................................................................................... 1
TAGS BY MAJOR CATEGORY
Passenger cars, total .............................................................. 4,262,765 Motorcycles, total ........................................................................ 58,536 Trucks, total ........................................................................... 1,704,415 Trailers, total ............................................................................. 526,640
OTHER MOTOR VEHICLE TAGS ........................................................ 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

1995
2,323,164 1,497,679
825,485 6,543,926 6,543,924
2
4,219,564 71,714
1,701,448 547,412 3,788

21

Table 9. -TAXABLE VALUES AND TAX RATES, STATE OF GEORGIA FOR GENERAL PROPERTY AND PUBLIC UTILITIES, SELECTED YEARS, 1900 -1995

Year
1900 1910 1920 1930 1940 1950 1960 1970 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995

State rate (per $1000 value)

Grand Total

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

433,324 766,887 1,346,883 1,303,460 917,613 1,487,322 3,031,874 11,148,618 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 93,595,282 104,270,086 111,543,824 111,906,678 119,497,207 129,156,870 136,273,000

NET TAXABLE VALUES (in thousands of dollars)

Public utilities

General property (net of exemptions)

Total

I I Real Estate

Personalty

45, 169 124,337 165,410 216,232 165,146 247,148 423,707 1,157,333 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 9,555,413

388,154 642,550 1,181,473 1,087,228 752,467 1,240,174 2,608,168 9,991,285 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 96,201,323 103,273,713 103,678,417 110,461,509 119,742,230 126,717,587

237,548 389,394 714,151 776,073 500,610 669,405 1,560,867 6,945,928 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 95,051,240

150,007 253,156 467,322 311,155 251,857 570,769 1,047,301 1,045,457 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 31,666,347

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

Table 10. - SUMMARY OF NET PROPERTY TAX COLLECTIONS BY CATEGORY, FISCAL YEAR ENDED IN 1995
(State taxes only, net of refunds and commissions)

PROPERTYTAXCATEGORY

Dollars

General property (real and tangible personal) ........................................................... $ 32,850,578.49 Public utilities, ad valorem tax -Airlines .................................................................................................................. Railroads ............................................................................................... 14,290.55 Pipeline .................................................................................................................. Telephone and telegraph companies ........................................................... 455.14 Electric light and power companies ............................................................ 856.11 Water and gas companies .......................................................................... 117. 42 Equipment companies ........................................................................... 19,756.99 Total, public utilities, ad valorem ............................................... 35,476.21
Intangible recording fees ..................................................................................................... 545,885.63 Intangible property tax ........................................................................................................ 224,144.63 Interest and other property tax revenue ............................................................................. 712,258.11 Public Service Commission (utility fees) .......................................................................... 1,289,645.69
Total .............................................................................................. 35,657,988.76

22

TABLE 11. -VALUES OF GENERAL PROPERTY, PUBLIC UTILITIES AND INTANGIBLES,
DOLLARS BY CLASS OF PROPERTY 1994 AND 1995

CLASS OF PROPERTY

ASSESSED VALUES

1994

1995

GENERAL PROPERTY Real Estate ................................................................. 94,202,092,206 Motor Vehicles ............................................................ 10,727,545, 139 Other personal tangible property ................................. 23,082,913,695
Total, gross value ..................................................... 128,012,551,040
Exemptions, Homestead, Agriculture and Freeport ............................................... 8,270,321,051
Total net taxable general property ............................. 119,742,229,989

98,486,739,512 12,571,173,799 24,312,647,172 135,370,560,483
8,652,973,489 126,717,586,994

NET CHANGE 1994 To 1995
4,284,647,306 1,843,628,660 1,229,733,477 7,358,009,443
382,652,438 6,975,357,005

PUBLIC UTILITIES - GROSS (1) MARKET VALUE Railroads ..................................................................... 1, 141,939,000 Telephones .................................................................. 5,521,540,000 Electric ....................................................................... 17,568,588,000 Gas ............................................................................. 1,041,631,000 Pipeline ........................................................................... 471,395,000 Flight Equipment .......................................................... 1,016,757,000
Total taxable public utilities (1) .................................... 26,761,850,000

1,169,088,000 6,063,353,000 18,008,932,000 1,102,662,000
502,466,000 1,012,260,000
27,858,761,000

27,149,000 541,813,000 440,344,000
61,031,000 31,071,000 (4,497,000)
1,096,911,000

INTANGIBLE PROPERTY DIGESTS (2) Stock .......................................................................... 19,901,091,094 Bonds .......................................................................... 6,654,246,071 Money ......................................................................... 21,362,904,400 Notes & Accounts Receivable ...................................... 43,930,165,753 Real Estate Mortgage notes Short Term ....................... 8,103,434,273 Collateral Security Loans ................................................ 554,350,611 Other (patents, copyrights, etc.) .................................. 20,578,960,916
Total Taxable intangible property (2) .............................. 121,085, 153, 118
Grand Total Taxable Value (1) ....................................... 267,589,233,107

18, 182,250,427 7,359,743,076
20,479,268,331 44,012,315,871
8,798,885,489 504,886,988
21,365,706,515
120,703,056,697
275,279,404,691

(1,718,840,667) 705,497,005
(883,636,069) 82,150,118
695,451,216 (49,463,623) 786,745,599
(382,096,421)
7,690,171,584

(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. -1994 PERSONAL INCOME TAX DATA-1994 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

TOTAL

PER 100 RESIDENTS

ADJUSTED GROSS INCOME LESS DEFICIT

TOTAL

AVG. PER RETURN

NET TAXABLE INCOME

AMOUNT OF TAX LIABILITY

TOTAL

AVG. PER RETURN

5,962 2,664 3,171
852 15,083

37

144,400,590 24,220

92,554,054 4,888,521

820

41

51,583,474 19,363

30,731,871 1,554,485

584

31

70,507,433 22,235

44,067,097 2,312,810

729

23

16,864,672 19,794

9,749,264 490,724

576

37

407,572,936 27,022

263,388,088 14,208,813

942

3,227 14,136 21,750 6,696 5,386

29

81,123,621 25,139

53,784,969 2,851,290

884

41

394,021,467 27,874 250,910,667 13,493,696

955

35

627,987,598 28,873 411,937,261 22,426,182 1,031

39

157,042,359 23,453

98,128,805 5,197,840

776

35

121,088,123 22,482

76,824,350 4,007,585

744

56,909 4,902 4,276 5,041 8,038

37

1,949,280,408 34,253 1,355,621,091 66,287,328 1,165

46

124,274,629 25,352

80,155,702 4,316,536

881

35

97,792,244 22,870

61,542,277 3,208,677

750

32

103,341,988 20,500

62,179,061 3,192,473

633

40

238,947,520 29,727

157,637,131 8,479,114 1,055

14,668 7,327 5,865 2,369 9,861

31

396,822,776 27,054 255,675,968 13,894,942

947

34

159,669,600 21,792

98,227,175 5,070,348

692

38

146,836,764 25,036

91,720,292 4,916,261

838

48

47,730,858 20,148

28,433,812 1,488,376

628

24

253,757,121 25,733

163,280,829 8,697,973

882

2,831 29,860 15,578
2,541 80,497

33

65,074,188 22,986

41,488,042 2,181,338

771

39

854,523,476 28,618 551,816,076 30,170,315 1,010

34

459,633,501 29,505 303,352,113 16,451,712 1,056

28

63,860,000 25,132

41,056,027 2,139,554

842

36

2,570,817,112 31,937 1,690,587,131 94,164,672 1,170

2,263 9,346 43,708 32,690
846

14

30,894,551 13,652

20,598,595 964,738

426

41

212,449,573 22,732 137,632,085 7,222,322

773

40

1,671,498,436 38,242 1,113,604,361 61,308,356 1,403

36

1,180,153,639 36,101

612,094,565 34,596,759 1,058

24

18,357,525 21,699

11,671,268 608,711

720

80,081 2,170
222,702 10,147 13,486

41

2,243,577,945 28,016 1,387,000,378 76,985,400

961

34

51,218,338 23,603

32,562,967 1,719,072

792

44 10,076,331,870 45,246 6,215,652,499 358,282,286 1,609

32

233, 156,408 22,978 145,379,948 7,611,994

750

36

322,347,491 23,902 208,887,261 11,017,428

817

30,364 5,324 26,945 2,542 7,389

38

1,199,556,610 39,506 825,057,615 45,348,371 1,493

38

112,194,423 21,073

69,230,105 3,581,081

673

40

907,192,550 33,668 599,865,887 32,694,527 1,213

26

63,058,022 24,806

39,815,678 2,103,931

828

36

170,198,985 23,034 102,629,886 5,449,812

738

3,719 4,653 8,077 251,212 6,071

27

91.,808,678 24,686

57,614,215 2,997,969

806

41

135,967,284 29,221

89,311,444 4,813,905 1,035

31

189,980,900 23,521

119,744,333 6,327,114

783

43

8,640,018,107 34,393 5,541,133,546 319,826,521

1,273

34

140,704,370 23,176

89,792,493 4,702,182

775

3,676 35,074 31,882
4,098 518

36

81,798,618 22,252

51,633,468 2,694,837

733

36

1,004,276,814 28,633

637,672,948 35,160,120 1,002

40

1,038,179,233 32,563 669,419,689 36,989,432 1,160

34

94,982,086 23,178

61,410,176 3,208,552

783

24

11,414,392 22,036

7,008,224 361,854

699

11,230 7,945 7,875 3,265 6,282

37

337,788,942 30,079 224,177,484 12,059,314 1,074

42

179,039,875 22,535

112,026,656 5,871,680

739

38

164,943,214 20,945

98,032,526 5,064,687

643

35

75,495,313 23,123

47,733,198 2,529,541

775

37

137,903,036 21,952

84,394,797 4,311,292

686

TOTAL A.G.I. GROWTH INDEX
1987=100
141 158 129
95 139
151 173 140 142 133
130 155 174 159 224
159 128 140 151 184
147 148 166 150 136
180 134 210 174 133
130 141 178 128 139
211 134 189 133 139
140 184 126 142 137
145 127 150 130 135
199 132 136 137 148

24

Table 12. -1994 PERSONAL INCOME TAX DATA-1994 EARNINGS - BY COUNTY OF RESIDENCE

COUNTY
Fayette Floyd Forsyth Frank!in 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,on
23,014 19,797 20,430 9,299 78,814
98,337 8,570
33,on 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

TOTAL

PER 100 RESIDENTS

ADJUSTED GROSS INCOME LESS DEFICIT

TOTAL

AVG. PER RETURN

NET TAXABLE INCOME

AMOUNT OF TAX LIABILITY

TOTAL

AVG.PER RETURN

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

31,355 34,391 24,230 7,869 285,733

41

1,466,661,998 46,n6 995,763,939 55,883,033

1,782

201

41

986,892,233 28,696 654,615,248 35,788,768 1,041

136

43

1,011,378,495 41,741 693,575,478 38,730,104 1,598

259

45

1n,939,052 22,613 113,713,439 5,915,876

752

146

41

15,688,680,473 54,907 9,959,062,415 558,036,619 1,953

182

6,327

42

153,599,334 24,2n 98,992,252 5,223,395

826

161

1,197

51

25,554,833 21,349

15,840,119

817,478

683

157

22,719

35

732,291,346 32,233 481,184,569 26,814,482 1,180

130

17,185

46

467,297,699 27,192 311,192,325 16,883,259

982

157

7,262

34

156,956,725 21,613

96,382,932 4,995,138

688

141

5,014 188,393 11,335 48,571
3,349

40

127,529,850 25,435

80,460,117 4,315,405

861

157

43

7,653,578,294 40,626 5,051,186,021 287,640,547 1,527

194

38

307,055,788 27,089 202,498,106 10,850,722

957

141

46

1,535,844,741 31,621 1,016,294,420 55,828,122

1,149

168

37

61,499,744 18,364 34,245,188 1,735,256

518

134

8,604 8,643 6,501 2,955 33,691

37

211 ,661 ,887 24,600 135,310,592 7,231,244

840

137

44

278,330,006 32,203 185,991,192 10,107,574 1,169

207

32

151,515,189 23,306 96,453,091 5,122,195

788

114

32

69,449,538 23,502

43,753,101 2,282,664

n2

441

43

1,207,972,583 35,854 788,894,064 43,439,014 1,289

215

38,551 2,688
14,058 3,111 4,886

39

1,159,674,195 30,082 n3,357,153 42,434,911

1,101

149

31

59,193,904 22,022 36,943,655 1,921,092

715

130

43

355,288,297 25,273 226,089,985 12,082,784

859

164

35

n,598,161 24,943 49,040,927 2,596,054

834

132

40

112,223,255 22,968 72,447,928 3,756,626

769

134

7,240

41

149,875,919 20,701

91,786,305 4,735,640

654

134

2,892

34

57,369,518 19,837 34,307,114 1,719,846

595

128

2,914

35

60,224,415 20,667 37,165,391 1,920,156

659

124

7,921

37

247,289,403 31,219 167,182,516 9,155,541

1,156

174

5,066

37

119,728,850 23,634 73,903,298 3,907,566

n1

133

1,m

29

41,148,307 23,156

26,409,554 1,403,620

790

141

16,212

38

434,305,811 26,789 282,210,419 15,197,009

937

148

6,705

35

213,794,404 31,886 137,158,473 7,390,699 1,102

200

11,407

19

251,527,072 22,050 163,988,987 8,503,451

745

178

2,968

37

68,115,371 22,950 42,761,252 2,216,224

747

149

1,384

19

32,014,on 23,132 20,284,697 1,051,285

760

140

25,185

31

649,015,951 25,no 410,953,008 22,417,636

890

126

4,615

28

125,764,226 27,251

81,516,462 4,414,308

957

145

4,369

33

94,938,694 21,730 58,673,928 3,078,000

705

127

9,441

41

232,147,130 24,589 148,890,591 7,924,859

839

154

1,568

25

36,762,926 23,446 23,229,758 1,220,606

n8

122

8,054

38

196,487,783 24,396 123,498,871 6,491,974

806

142

3,153

35

71,318,518 22,619 43,875,060 2,315,495

734

140

7,572

33

162,459,136 21,455 98,496,286 5,126,664

6n

120

2,144

34

47,906,300 22,344 30,498,542 1,581,354

738

125

7,662

37

157,651,654 20,576 96,679,801 4,993,418

652

137

7,203

39

217,650,112 30,217 144,186,022 7,882,629 1,094

176

2,675

35

54,733,9n 20,461

33,129,494 1,689,068

631

141

5,783

42

159,547,138 27,589 99,847,443 5,422,757

938

166

11,311

39

293,329,097 25,933 197,607,521 10,595,880

937

152

60,514 20,711
9,040 2,645 20,736

32

1,nS,130,512 29,384 1,163,720,528 64,027,748

1,058

133

43

596,860,655 28,819 384,213,125 20,859,481

1,007

169

45

327,637,199 36,243 220,367,830 12,186,975 1,348

219

25

61,233,947 23,151

39,048,213 2,050,352

n5

100

37

685,027,158 33,036 450,803,460 24,344,017 1,174

221

25

Table 12. -1994 PERSONAL INCOME TAX DATA -1994 EARNINGS - BY COUNTY OF RESIDENCE

COUNTY
Peach Pickens Pierce Pike Polk
Pulaski Putnam Quitman Rabun Randolpl,
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 Websbr Wheeler White Whitfield
Wilcox Wilkes Wilkinson Worth Other
TOTAL

1994 RESIDENT POPULA-
TION ESTIMATE

(Money Amounts in Dollars):

NUMBER OF RETURNS TABULATED

TOTAL

PER 100 RESIDENTS

ADJUSTED GROSS INCOME LESS DEFICIT

TOTAL

AVG.
PER
RETURN

NET TAXABLE INCOME

AMOUNT OF TAX LIABILITY

TOTAL

AVG.PER RETURN

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

22,748

8,750

38

16,286

6,643

41

14,437

5,473

38

10,933 34,606

3,727 13,996

34
..a

230,430,252 26,335 1-45,730,060

7,831,597

895

144

207,765,634 31,276 1..0,911,587 7,723,5/JS 1,163

144

130,141,841 23,779

82,081,376

4,326,050

790

167

98,383,747 26,398

82,644, 72.9

3,326,060

892

131

330,163,182 23,590 208,910,951 11,075,883

791

12.9

8,238

2,373

'2.9

59,243,610 24,966

37,923,459

2,023,250

853

105

15,619

6,218

..a

163,&'iS,231 26,304 104,628,720

5,630,855

906

170

2,377

727

31

14,311,374 19,686

8,919,033

436,832

601

202

12,238

5,209

43

117,056,114 22,472

72,156,549

3,776,487

725

153

8,130

2,620

32

51,720,187 19,741

30,704,081

1,590,128

607

126

196,032

68,113

35

1,991,822,896 29,243 1,198,699,849 65,059,232

955

133

62,032

25,348

41

921,088,761 36,338 607,970,623 33,92.9,848 1,339

165

3,730

1,242

33

30,615,622 24,650

20,347,158

1,089,537

877

144

14,126

4,971

35

116,367,396 23,4'09

74,056,245

3,805,569

766

134

9,258

3,183

34

73,164,335 22,986

48,178,819

2,435,503

765

139

57,016

22,921

40

618,120,350 26,967 393,851,519 21,402,354

934

138

24,735

10,886

44

256,002,309 23,517 161,043,062

8,394,371

771

142

5,472

1,817

33

36,315,865 19,987

21,802,984

1,133,674

624

131

31,347

11,307

36

'2.97,205,287 26,285 189,202,221 10,260,417

907

148

6,743

2,031

30

43,486,174 21,411

27,278,758

1,386,501

683

120

1,821 18,167
7,918 11,579 10,901

682

37

6,599

36

3,304

42

4,896

42

3,883

36

13,178,374 19,323

7,716,036

385,558

565

128

144,497,12.9 21,897

90,315,490

4,705,487

713

148

70,832,953 21,439

42,915,250

2,207,841

668

143

94,575,813 19,317

56,867,412 2,848,960

582

140

80,450,915 20,719

49,265,595

2,507,841

648

127

40,336

14,548

36

390,100,523 26,818 253,981,210 13,744,903

945

132

35,494

14,115

40

370,769,428 26,268 241,703,335 13,041,72.9

924

148

24,842

8,019

32

193,606,805 24,144 121,864,100

6,487,868

807

117

7,350

2,961

40

68,457,892 23,120

42,392,317

2,189,071

739

174

5,960

1,948

33

38,622,678 19,847

23,195,602

1,179,453

606

125

57,611

21,759

38

8,905

3,464

39

9,892

3,004

30

13,606

5,016

37

26,762

10,993

41

620,893,644 28,535 4'09,093,870 22,122,262 1,017

137

70,730,305 20,419

42,845,285

2,199,411

635

141

71,82.9,598 23,911

45,440,200

2,438,882

812

134

116,955,945 23,317

71,636,397

3,722,207

742

177

263,537,258 23,973 168,865,008

8,959,690

815

138

59,911

22,024

37

571,370,801 25,943 370,542,953 19,816,358

900

138

44,703

16,763

37

500,261,104 29,843 322,252,393 17,483,497 1,042

168

35,630

13,622

38

336,515,388 24,704 213,177,149 11,446,048

840

135

6,108

2,171

36

43,382,688 19,983

25,778,473

1,312,295

604

126

19,815

7,227

36

205,903,324 28,491

138,896,100

7,599,940 1,052

151

24,277

6,263

26

161,571,259 25,798 105,280,071

5,548,844

886

109

2,255

682

30

15,141,371 22,201

9,849,309

500,840

734

128

4,817

1,600

33

32,172,832 20,108

19,168,332

964,428

603

130

14,591

6,379

44

158,183,260 24,798

99,651,878

5,248,170

823

170

76,72.9

35,166

48

1,118,000,949 31,792 766,083,561 42,804,408 1,217

149

7,084

2,707

38

59,055,349 21,816

36,478,734

1,881,231

695

150

10,562

4,322

41

100,698,445 23,299

63,688,243

3,303,814

764

126

10,490

3,833

37

101,279,379 26,423

66,124,434

3,541,812

924

124

21,213

7,625

36

179,620,690 23,557 113,203,776

5,965,295

782

160

216,170

2,040,801,346 9,441 4,602,553,262 207,615,631

960

153

7,055,336 2,963,851

42

96,300,663,178 32,492 65,123,187,211 3,559,131,400 1,201

160

26

Table 13-SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY 1995 CALENDAR YEAR

COUNTY

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

GENERAL PROPERTY

GROSS

II NET

NET PUBLIC UTILITIES

PASSENGER CARS

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD-CALENDAR YR.

TRUCKS

TRAILERS

MOTOR CYCLES

BUSES

TOTAL

Appling Atkinson Bacon Baker Baldwin

212,282 82,382 105,716 87,362 466,724

196,442 77,485 97,150 82,692 426,318

411,836 4,923 9,393 5,360
36,952

8,544 3,113 4,969 2,007 19,546

7,038 2,437 3,718 1,294 8,903

2,190

123

617

62

1,0o2

79

342

21

2,914

260

9

17,903

2

6,231

6

9,833

1

3,755

13

31,636

Banks Barrow Bartow Ben Hill Berrien

256,286 557,539 1,282,643 216,370 199,182

236,465 4f:15,557 1,235,669 190,746 190,696

12,834 25,204 203,674 11,220 9,331

7,337 22,488 39,848 8,301
7,734

5,840 12,246 22,197 4,778 5,776

2,426

184

4,221

572

7,152

901

1,484

115

1,973

196

13

15,800

31

39,559

38

70,136

6

14,684

8

15,687

Bibb

Bleckley

.I.\....),

Brantley

Brooks

Bryan

2,693,511 121,752 125,887 194,260 253,485

2,487,472 114,275 117,963 176,326 245,659

135,472 8,127 15,736 9,851 13,359

87,009 4,309 5,988 7,960 11,253

29,125 2,774 4,835 4,998 6,294

9,868 973
2,050 1,464 2,655

1,240 90 63 97 255

76

127,319

7

8,154

5

12,940

11

14,530

11

20,467

Bulloch Burke Butts Calhoun Camden

737,922 260,003 225,701 85,628 517,523

664,350 239,312 206,622
79,927 505,416

26,857 1,552,835
22,358 6,444 33,165

23,535 11,239 8,971 2,630 18,327

13,160 6,177 5,270 1,812 8,035

3,658

446

1,678

155

1,889

185

640

28

2,490

430

24

40,823

10

19,259

12

16,327

a

5,110

4

29,285

Candler Carroll Catoosa Charlton Chatham

100,070 1,116,888
653,149 123,715 4,389,185

102,625 1,007,100
624,771 117,662 4,220,973

4,728 59,419 19,727 13,327 181,249

4,4f:15 42,683 26,435
4,371 128,409

2,994 22,936 14,201 3,085 38,275

930 6433 3,246 1,229 12,942

75 680 575 60 1,742

4

8,498

52

72,785

14

44,470

5

8,750

96

181,464

Chattahoochee Chattooga Cherokee Clarke Clay

26,763 309,398 2,200,432 1,490,080 51,4f:15

25,730 295,548 2,026,452 1,373,700
46,483

3,065 12,324 79,723 65,362 3,026

6,400 13,004 72,952 47,545
1,662

2,306 7,465 35,269 13,233
897

367 1,946 12,807 3,143
348

217 212 2,116 789
14

66

9,356

5

22,722

51

123,195

36

64,747

2

2,923

Clayton Clinch Cobb Coffee Colquitt

4,032,169 119,271
11,862,629 478,577 481,382

3,720,980 98,800
11,138,212 438,948 448,006

516,723 10,639
355,265 22,147 23,257

156,330 2,887
349,264 16,605 19,922

49,332 2,432
91,105 11,252 11,933

12,525 1,054
30,490 3,518 3,832

2,001 16
5,943 221 223

212

220,489

3

6,392

166

476,967

20

31,616

31

35,941

COUNTY

Columbia Cook Coweta Crawford Crisp

Dade Dawson Decatur DeKalb Dodge

Dooly Dougherty Douglas

Early

I\)

Echols

a,

Effingham Elbert Emanuel Evans Fannin

Fayette Floyd Forsyth Franklin Fulton

Gilmer Glascock Glynn Gordon Grady

Greene Gwinnett Habersham Hall Hancock

Table 13-SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY 1995 CALENDAR YEAR

ASSESSED PROPERTYVALUE ($1,000's) (1)

GENERAL PROPERTY

GROSS

II NET

NET PUBLIC UTILITIES

1,f/5l,6::/J 165,296
1,284,960 112,23> 288,656

1,464,449 154,791
1,236,788 1Cl5,616 259,295

43,391 11,154 129,999 8,555 6,246

146,920 263,652 460,554 12,153,533 180,290

138,115 250,188 406,335 11,54),834 157,573

10,967 11,526 25,195 400,988 16,510

100,150 1,404,888 1,295,020
236,682 57,454

146,402 1,266,580 1,222,535
225,877 55,1~

10,472 65,684 77,026 13,346
6,Cl54

368,353 274,481 268,142 106,355 292,158

338,410 250,6CS 248,724 102,229 273,042

100,986 14,249 15,658 5,6ZB 8,240

1,800,686 1,479,835 1,856,776
327,820 19,903,759

1,758,119 1,361,112 1,738,374
290,318 18,962,400

44,706 366,917
38,703 14,047 963,786

390,737 44,~7
1,482,224 745,504 282,894

357,680 42,524
1,402,827 714,291 262,286

17,927 2,859 69,578 25,528 11,637

3)2,952 10,187,884
572,935 2,343,194
112,683

288,580 9,001,662
510,138 2,238,343
1Cl5,074

18,118 239,274
37,'m 78,034 35,014

PASSENGER CARS

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD-CALENDAR YR.

TRUCKS

TRAILERS

MOTOR CYCLES

BUSES

49,663

19,758

8,073

906

21

6,915

4,351

1,671

84

6

41,877

20,cm

7,064

963

37

5,517

3,716

1,249

107

9

10,581

5,942

1,968

154

9

7,446

5,013

877

145

9

8,061

5,007

1,811

259

7

14,034

7,816

3,079

127

23

365,Cl54

72,6ZB

17,802

3,900

206

8,811

5,849

1,826

101

7

5,332

3,355

910

73

7

50,020

18,582

8,000

679

54

51,965

25,013

8,003

1,197

52

5,906

3,697

1,626

72

7

2,064

1,179

406

17

1

15,920

10,~

4,028

370

13

11,527

6,743

2,241

182

24

10,575

6,537

1,996

163

8

4,727

3,083

956

83

8

11,361

7,534

2,281

337

22

52,745 49,921 43,931 13,286 382,739

19,951 23,388 22,588
8,493 71,007

7,349

1,153

34

7,047

838

46

9,228

1,372

45

3,263

281

18

15,410

4,3)2

390

5,964

4,166

1,213

187

2

1,251

1,106

366

23

2

39,352

15,043

5,732

566

22

23,953

13,683

3,700

486

24

11,328

6,752

2,229

155

6

7,047

3,645

1,418

99

8

289,723

88,744

28,493

5,739

186

18,884

11,331

3,764

337

~

69,194

33,156

11,151

1,589

70

4,200

1,806

421

35

4

TOTAL
78,414 13,028 69,971 10,598 18,655
13,400 15,236 25,079 459,&XJ 16,003
9,678 77,'t 86,236 11,310 3,666
~.635 20,718 19,280 8,858 21,535
81,233 81,239 77,163 25,341 473,848
11,531 2,750 00,715 41,906 20,470
12,217 412,885 34,345 115,100
6,467

COUNTY

Haralson Harris Hart Heard Henry

Houston Irwin Jackson Jasper Jeff Davis

Jefferson

Jenkins

Johnson

Jones

"'(0

Lamar

Lanier

Laurens

Lee

Liberty

Lincoln

Long Lowndes Lumpkin Macon Madison

Marion McDuffie McIntosh Meriwether Miller

Mitchell Monroe Montgomery Morgan Murray

Table 13 - SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY 1995 CALENDAR YEAR

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

GENERAL PROPERTY

GROSS

II NET

NET PUBLIC UTILITIES

289,665 381,565 4J7,757 113,626 1,684,466

269,645 366,839 392,669 100,303 1,479,011

27.~ 56,301 18,184 128,857 77,528

1,243,5al 131,499 620,285 166,G 172,4)4

1,173,965 112,942 510,535 147,1~ 156,684

56,100 7,783
~.m1 23,144 9,873

234,481 94,972 83,912 283,m2 '2D3,296

'2D6,963 88,665 76,975 270,176 179,315

19,149 10,411
6,199 34,146 11,50'2

61,039 71l5,922 251,295 4()3,257 103,139

57,363 666,146 236,n1 394,700 96,778

5,007 23,391 10,668 31,005 5,874

84,159 1,21:B,119
310,522 224,228 264,197

80,252 1,1m,306
277,4J1 215,974 251,400

7,701 83,271 12,294 11,7'2D 24,400

79,167 310,008 142,264 249,556
96,944

75,518 283,023 134,873 225,00:l 94,677

6,017 15,622 8,440 16,781 4,361

311,005 302,6:D
82,184 297,546 458,343

287,222 287,960
75,479 277,696 442,073

15,94:J 548,04:J
6,379 17,774 16,645

PASSEN GER CARS

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD-CALENDAR YR.

TRUCKS

TRAILERS

MOTOR CYCLES

BUSES

13,610

8,579

2,498

238

8

12,7&5

7,fBJ

2,711

269

4

13,24:J

7,236

2,677

260

15

5,538

3,977

1,'2D7

96

13

51,197

26,994

9,487

1,512

49

58,773

23,964

8,414

1,200

64

4,155

3,1&5

962

60

4

'2D,369.

12,442

4,6o3

425

17

5,647

3,571

1,443

111

6

6,4J4

4,922

1,824

69

3

9,180

4,915

1,757

96

14

4,046

2,fe3

749

31

3

4,134

2,791

749

49

2

14,cn5

7,962

3,181

328

13

8,629

4,392

1,586

181

4

2,803

2,061

677

30

4

22,796

12,767

3,760

350

25

10,219

6,162

2,749

2'2D

11

28,831

9,239

2,442

757

9

4,503

2,714

1,'2D1

86

5

3,513

2,630

1,CB5

72

5

45,676

'2D,196

7,314

850

59

9,831

6,572

1,929

360

14

7,331

3,714

1,157

69

10

14,782

9,468

3,622

~

'2D

3,~6 11,775 4,213 12,367 3,454

2,211 6,627 2,269 6,527 2,'2D2

575

48

3

2.~

179

12

738

50

2

1,806

216

25

622

36

3

10,566

5,966

2,031

1'2D

16

12,038

6,883

2,333

~7

16

3,666

2,636

945

50

2

7,948

4,616

1,595

134

6

16,471

11,325

3,591

481

27

TOTAL
24,934 23,439 23,428 10,833 89,24:J
92,434 8,366
37,916 10,779 13,221
15,962 7,422 7,725
25,5al 14,792
5,576 39,700 19,361 41,077
8,509
7,275 74,006 18,706 12,281 28,215
6,183 '2D,625
7,272 '2D,941 6,317
18,688 21,596
7,299 14,299 31,895

COUNTY
Muscogee Newton Oconee Oglethorpe Paulding
Peach Pickens Pierce Pike Polk
Pulaski Putnam Quitman Rabun Randolph
<,) 0
Richmond Rockdale Schley Screven Seminole
Spalding Stephens Stewart Sumter Talbot
Taliaferro Tattnall Taylor Telfair Terrell
Thomas Tift Toombs Towns Treutlen

Table 13-SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY 1995 CALENDAR YEAR

ASSESSED PROPERTYVALUE ($1,000's) (1)

GENERAL PROPERTY

GROSS

II NET

NET PUBLIC UTILITIES

2,690,402 855,982 389,313 157,184 776,214

2,400,684 764,147 357,806 148,513 724,004

99,459 27,664 15,195 10,068 34,704

281,870 315,670 169,785 174,500 429,542

270,165 301,065 158,055 159,198 383,496

10,237 17,235 12,790
6,006 26,302

120,845 343,881
31,803 495,843 100,484

113,446 322,190
30,323 479,426
95,978

6,980 121,814
1,488 124,587
5,381

3,074,844 1,321,371
49,070 200,667 145,862

2,883,528 1,206,185
46,789 178,359 124,103

126,707 53,504
3,652 12,479
6,739

774,592 405,005 82,499 385,584 84,252

712,911 352,472
78,650 343,339
73,406

24,937 20,570
4,401 23,910
7,3iJ2

34,481 192,221 95,632 184,496 130,377

33,028 175,966 90,135 138,400 121,434

3,342 14,534 9,400 10,865 5,698

631,744 587,760 325,720 193,145
56,513

589,106 492,843 290,568 185,885
51,676

18,617 31,936 19,463
5,451 5,261

PASSENGER CARS

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD-CALENDAR YR.

TRUCKS

TRAILERS

MOTOR CYCLES

BUSES

98,553 30,188 13,161
6,571 34,384

31,135 15,407
6,519 4,435 20,553

7,643

1,250

58

5,183

008

25

2,443

242

16

1,658

128

6

6,910

934

27

11,129 10,484
7,517 7,431 19,988

5,400 6,810 5,550 4,961 11,348

1,986

211

18

2,119

301

15

2,238

104

4

1,815

178

8

2,875

339

15

4,770

2,854

987

67

4

8,693

5,542

2,617

162

6

984

629

295

14

0

7,633

5,368

1,946

235

12

3,816

2,315

756

26

4

111,197

34,056

9,149

1,292

91

40,474

17,414

6,214

889

30

1,785

1,282

421

18

2

7,518

4,639

1,414

82

10

4,861

2,980

1,235

57

2

32,007

14,181

4,623

568

37

15,179

7,724

2,998

328

19

2,500

1,380

350

23

3

16,028

8,132

2,513

239

10

3,890

2,137

598

48

4

1,154 8,359 5,456 5,649 5,552

601 6,177 3,178 3,551 2,918

200

33

1

1,988

90

11

1,116

84

6

1,112

46

5

1,129

75

5

23,113 19,497 12,693 5,723
3,008

11,329 11,541
8,051 3,877 2,396

4,018

275

39

3,746

335

23

2,582

173

13

1,530

175

4

593

60

6

TOTAL
138,639 51,410 22,380 12,796 62,808
18,835 19,729 15,413 14,393 34,564
8,682 17,020
1,921 15,194
6,917
155,786 65,021
3,500 13,663
9,134
51,416 26,249
4,316 26,921
6,676
1,989 16,625 9,840 10,363 9,679
38,775 35,142 23,512 11,300
6,963

Table 13 -SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY 1995 CALENDAR YEAR

COUNTY

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

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITIES

PASSENGER CARS

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD-CALENDAR YR.

TRUCKS

TRAILERS

MOTOR CYCLES

BUSES

Troup Turner Twiggs Union Upson

1,038,350 125,704 168,431 353,496 379,261

939,739 119,253 161,728 324,197 330,344

31,112 9,157 12,734 7,6:?IJ
27,706

31,949 4,078 5,636 9,133
15,595

Walker Walton Ware Warren Washington
.(..,,),.
Wayne Webster Wheeler White Whitfield

693,969 808,143 404,558
80,276 375,008
401,834 38,557 56,349 380,631 1,743,887

631,396 743,938 375,517
75,155 357,198
387,429 36,565 52,579
352,436 1,707,874

23,023 27,257 53,741 10,849 30,673
26,379 2,641 5,786
15,201 47,429

34,248 28,321 17,116
3,318 9,857
11,828 1,193 2,726
11,031 48,172

Wilcox Wilkes Wilkinson Worth Other

95,048 196,191 222,900 276,728

88,884 184,536 215,266 252,370

6,624 7,806 15,012 15,297

3422 6,416 5,505 11,396
1

STATE TOTAL

135,370,560,483 126,71 7,586,994

9,555,412,812

4,219,564

14,283 2,820 3,375 6,398 7,857
18,437 16,608
9210 1,741 6,403
7,966 885
2,084 7,241 25,494
2,599 3,657 3,879 7,530
1
1,701,448

4,228 801
1,028 2,421 2,456
3,906 5,920 3,761
553 1,896
3,407 242 700
2,482 9,323
690 1,243 1,385 2,539
0
547,412

454 37
103 341 274
673 598 234
37 141
189 4
32 246 1,018
39 84 93 176
0
71,714

25 6
12 11 9
27 18 27
2 12
10
a
10 16 67
4 7 10 8 0
3,788

TOTAL
5,0940 7,742
10,154 18,304 26,191
57,291 51,466 30,348
5,652 18,309
23,399 2,324 5,553
21,016 84,074
6,754 11,408 10,872 21,650
2
6,543,926

(1) 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. -THREE 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 w
N
Lowndes Columbia Douglas Henry Whitfield
Carroll Fayette Coweta Glynn Rockdale
Bartow Walker Liberty Troup Spalding

1994 Population Estimate

Master Economic
Rank

690,534

1

577,787

2

508,922

3

434,030

4

225,223

5

196,032

7

194,883

6

187,103

8

154,802

9

108,854

10

104,966

11

98,337

18

98,008

20

90,257

16

83,284

21

82,179

25

79,922

14

79,863

19

78,814

13

76,729

15

76,563

26

75,928

12

67,799

22

65,020

23

62,032

24

61,674

27

59,911

33

59,042

45

57,611

29

57,016

31

1995 Automobile Registrations

Number

I Rank

382,739

1

365,054

2

349,264

3

289,723

4

128,409

6

111,197

7

156,330

5

98,553

8

87,009

9

72,952

10

69,194

11

58,773

12

50,020

16

47,545

20

49,921

17

45,676

21

49,653

18

51,965

14

51,197

15

48,172

19

42,683

23

52,745

13

41,877

24

39,352

27

40,474

25

39,848

26

34,248

29

28,631

33

31,949

31

32,007

30

1994Adj. Gross Income Reported (Ga. Returns)

II Thousand Dollars

Rank

15,688,680

1

8,640,018

3

10,076,332

2

7,653,578

4

2,570,817

5

1,991,823

7

2,243,578

6

1,778,131

9

1,949,280

8

1,671,498

10

1,535,845

11

1,159,674

16

1,004,277

20

1,180,154

15

986,892

21

649,016

27

1,199,557

14

1,038,179

18

1,207,973

13

1,118,001

17

854,523

24

1,466,662

12

907,193

23

732,291

25

921,089

22

627,988

28

571,371

32

251,527

55

620,894

29

618,120

30

1995 Net Property And Utility Digest

II Thousand Dollars

Rank

18,962,400

1

11,540,834

2

11,138,212

3

9,601,662

4

4,220,973

5

2,883,528

7

3,720,980

6

2,490,684

8

2,487,472

9

2,026,452

11

2,238,343

10

1,173,985

26

1,266,560

20

1,373,700

18

1,361,112

19

1,193,306

25

1,464,449

16

1,222,535

23

1,479,011

15

1,707,874

14

1,007,100

27

1,758,119

12

1,236,788

21

1,402,827

17

1,206,185

24

1,235,669

22

631,396

36

394,709

50

939,739

28

712,911

33

Per Capita Amounts of Four Indicators

Auto Reg.

II ~ Income Reported

Net Digest

0.554 0.632 0.686 0.668 0.570

22,720 14,954 19,799 17,634 11,415

27,460 19,974 21,886 22,122 18,741

0.567 0.802 0.527 0.562 0.670

10,161 11,512 9,503 12,592 15,355

14,709 19,093 13,312 16,069 18,616

0.659 0.598 0.510 0.527 0.599

14,632 11,793 10,247 13,075 11,850

21,324 11,938 12,923 15,220 16,343

0.556 0.621 0.651 0.650 0.628

7,898 15,009 13,000 15,327 14,571

14,521 18,323 15,308 18,766 22,259

0.557 0.695 0.618 0.605 0.652

11, 161 19,316 13,381 11,263 14,849

13,154 23,155 18,242 21,575 19,445

0.646 0.572 0.485 0.555 0.561

10,182 9,537 4,260 10,777 10,841

20,035 10,539
6,685 16,312 12,504

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

COUNTY
Forsyth Paulding Newton Bulloch Catoosa
Walton Laurens Camden Baldwin Thomas
Gordon Colquitt Ware Tift Polk
w w
Barrow Jackson Coffee Sumter Effingham
Habersham Murray Upson Decatur Toombs
Stephens Wayne Haralson Meriwether Madison

1994 Population Estimate

Master
= Economic
Rank

1995 Automobile

- Registrations

II Number

Rank

56,827

17

55,718

28

48,375

30

47,835

37

46,478

35

43,931

22

34,384

28

30,188

32

23,535

37

26,435

35

44,703

32

42,263

36

41,662

47

41,310

41

40,336

38

28,321

34

22,798

39

18,327

47

19,546

44

23,113

38

37,733

34

37,530

44

35,630

49

35,494

42

34,606

46

34,414

39

33,077

40

32,038

50

31,347

52

30,499

51

29,556

43

29,004

48

26,762

55

26,223

57

24,842

64

24,735

54

24,277

61

23,014

66

23,001

79

22,874

62

23,953

36

19,922

43

17,116

48

19,497

45

19,988

42

22,488

40

20,369

41

16,605

49

16,028

51

15,920

52

18,884

46

16,471

50

15,595

53

14,034

56

12,693

64

15,179

54

11,828

67

13,610

58

12,367

65

14,782

55

1994Adj. Gross Income Reported (Ga. Returns)

Thousand Dollars

I. Rank

1,011,378

19

685,027

26

596,861

31

396,823

38

459,634

35

500,261

33

434,306

36

253,757

54

407,573

37

390,101

40

467,298

34

322,347

47

336,515

44

370,769

41

330,163

45

394,021

39

355,288

42

233,156

58

297,205

49

337,789

43

307,056

48

293,329

50

263,537

52

189,981

69

193,607

68

256,002

53

161,571

77

211,662

64

162,459

76

232,147

59

1995 Net Property And Utility Digest

Thousand Dollars

I Rank

1,738,374

13

724,604

31

764,147

29

664,350

35

624,771

37

743,938

30

666,146

34

505,416

41

426,318

48

589,106

38

714,291

32

448,096

45

375,517

54

492,843

43

383,496

53

495,557

42

510,535

39

438,948

47

343,339

61

338,410

62

510,138

40

442,073

46

330,344

63

406,335

49

290,568

68

352,472

59

387,429

52

269,645

79

225,009

92

251,409

83

Per Capita Amounts of Four Indicators

Auto

Income

I II Reg.

Reported

Net Digest

0.773 0.617 0.624 0.492 0.569

17,797 12,295 12,338
8,296 9,889

30,591 13,005 15,796 13,888 13,442

0.634 0.539 0.440 0.473 0.573

11,191 10,276
6,091 9,866 9,671

16,642 15,762 12,131 10,320 14,605

0.635 0.531 0.480 0.549 0.578

12,384 8,589 9,445
10,446 9,541

18,930 11,940 10,539 13,885 11,082

0.653 0.616 0.518 0.511 0.522

11,449 10,741
7,277 9,481 11,075

14,400 15,435 13,701 10,953 11,096

0.639 0.568 0.583 0.535 0.511

10,389 10,113
9,847 7,245 7,794

17,260 15,242 12,344 15,495 11,697

0.614 0.487 0.591 0.538 0.646

10,350 6,655 9,197 7,063
10,149

14,250 15,959 11,717
9,783 10,991

COUNTY
Chattooga Peach Jones Burke McDuffie
Worth Grady Emanuel Mitchell Crisp
Hart Oconee Bryan Washington Harris w
.i,..
Elbert Lee Monroe Tattnall Dodge
Jefferson Franklin Ben Hill Fannin Lumpkin
Pickens Appling Chattahoochee Butts Putnam

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

1994 Population Estimate
22,764 22,748 21,651 21,602 21,217
21,213 21,165 20,941 20,687 20,634
20,430 20,194 19,942 19,815 19,797
19,110 18,967 18,512 18,167 17,849
17,672 17,451 17,149 17,047 16,346
16,286 16,169 15,645 15,631 15,619

Master
= Economic
Rank
59 70 58 83 68
73 80 82 77 76
60 53 72 67 56
74 78 63 95 96
89 65 93 81 88
69 94 140 91 75

1995 Automobile Registrations

Number

II Rank

13,094

62

11,129

75

14,005

57

11,239

74

11,775

68

11,396

70

11,328

72

10,575

78

10,566

79

10,581

77

13,240

60

13,161

61

11,253

73

9,857

82

12,765

63

11,527

69

10,219

81

12,038

66

8,359

91

8,811

87

9,180

84

13,286

59

8,301

92

11,361

71

9,831

83

10,484

80

8,544

90

6,400

109

8,971

86

8,693

88

1994Adj. Gross Income Reported (Ga. Returns)

Thousand Dollars

II Rank

212,450

63

230,430

60

247,289

56

159,670

78

196,488

67

179,621

70

156,957

83

164,943

74

157,652

81

170,199

73

151,515

85

327,637

46

238,948

57

205,903

66

278,330

51

179,040

71

213,794

62

217,650

61

144,497

88

140,704

90

149,876

86

177,939

72

157,042

82

137,903

91

125,764

95

207,766

65

144,401

89

30,895

151

146,837

87

163,556

75

1995 Net Property And Utility Digest

Thousand Dollars

II Rank

295,548

67

270,165

78

270,176

77

239,312

88

283,023

73

252,370

82

262,286

80

248,724

86

287,222

72

259,295

81

392,669

51

357,806

55

245,659

87

357,198

57

356,839

58

250,605

84

236,727

89

287,960

71

175,966 105

157,573 109

206,983

95

290,318

69

190,746

98

273,042

76

277,401

75

301,065

66

196,442

97

25,730 159

206,622

96

322,190

65

..
Per Capita Amounts of Four Indicators

Auto Reg.

~

Income Reported

~

Net Digest

0.575 0.489 0.647 0.520 0.555

9,333 10,130 11,422 7,391
9,261

12,983 11,876 12,479 11,078 13,339

0.537 0.535 0.505 0.511 0.513

8,467 7,416 7,877 7,621 8,248

11,897 12,392 11,877 13,884 12,566

0.648 0.652 0.564 0.497 0.645

7,416 16,224 11,982 10,391 14,059

19,220 17,718 12,319 18,027 18,025

0.603 0.539 0.650 0.460 0.494

9,369 11,272 11,757
7,954 7,883

13,114 12,481 15,555
9,686 8,828

0.519 0.761 0.484 0.666 0.601

8,481 10,196
9,158 8,090 7,694

11,712 16,636 11,123 16,017 16,971

0.644 0.528 0.409 0.574 0.557

12,757 8,931 1,975 9,394
10,472

18,486 12,149
1,645 13,219 20,628

Table 14. - THREE 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 w
0,
Rabun Early Telfair Dawson Banks
Pike Terrell Bleckley Oglethorpe Wilkes
Wilkinson Bacon Dooly Twiggs Crawford

1994 Population Estimate

Master Economic
Rank

15,582

100

15,214

98

15,154

87

14,591

71

14,437

99

14,126

101

14,009

107

13,911

110

13,785

85

13,646

97

13,606

86

13,147

102

12,646

90

12,342

112

12,272

109

12,238

84

12,084

104

11,579

113

11,340

92

11,052

103

10,933

106

10,901

119

10,753

116

10,637

117

10,562

105

10,490

108

10,379

127

10,256

118

9,892

114

9,826

124

1995 Automobile Registrations

Number

II Rank

7,960

94

7,734

96

5,964

111

11,031

76

7,517

99

7,518

98

6,915

105

7,446

100

7,948

95

8,629

89

9,133

85

7,331

103

7,047

104

5,988

110

6,404

108

7,633

97

5,908

112

5,649

114

8,061

93

7,337

102

7,431

101

5,552

117

4,309

130

6,571

106

6,416

107

5,505

120

4,969

123

5,332

122

5,636

116

5,517

119

1994Adj. Gross Income Reported (Ga. Returns)

Thousand Dollars

~ Rank

103,342

104

121,088

97

153,599

84

158,183

80

130,142

93

116,367

101

112,194

103

91,809

112

159,547

79

119,729

98

116,956

100

94,939

110

127,530

94

97,792

108

112,223

102

117,056

99

94,982

109

94,576

111

135,967

92

81,124

114

98,384

107

80,451

115

124,275

96

61,234

131

100,698

106

101,279

105

70,507

123

81,799

113

71,830

119

63,058

129

1995 Net Property And Utility Digest

Thousand Dollars

II Rank

176,326 104

190,696

99

357,680

56

352,436

60

158,055 108

178,359 103

154,791 111

138,115 116

277,696

74

179,315 102

324,197

64

215,974

93

288,580

70

117,963 121

156,684 110

479,426

44

225,877

91

138,400 115

250,188

85

236,465

90

159,198 107 121,434 119 114,275 123 148,513 112 184,536 101

215,266

94

97,150 132

146,402 114

161,728 106

105,616 127

Per Capita Amounts of Four Indicators

Auto Reg.

~ II Income Reported

Net Digest

0.511 0.508 0.394 0.756 0.521

6,632 7,959 10,136 10,841 9,014

11,316 12,534 23,603 24,154 10,948

0.532 0.494 0.535 0.577 0.632

8,238 8,009 6,600 11,574 8,774

12,626 11,049
9,928 20,145 13,140

0.671 0.558 0.557 0.485 0.522

8,596 7,221 10,085 7,924 9,145

23,828 16,428 22,820
9,558 12,768

0.624 0.489 0.488 0.711 0.664

9,565 7,860 8,168 11,990 7,340

39,175 18,692 11,953 22,062 21,396

0.680 0.509 0.401 0.618 0.607

8,999 7,380 11,557 5,757 9,534

14,561 11,140 10,627 13,962 17,472

0.525 0.479 0.520 0.570 0.562

9,655 6,793 7,976 7,261 6,417

20,521 9,360
14,275 16,349 10,749

Table 14. - THREE 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 w Taylor
0)
Lincoln Montgomery Long Towns Wilcox
Talbot Atkinson Clinch Miller Marion
Lanier Warren Treutlen Stewart Calhoun

1994 Population Estimate

Master Economic
Rank

9,299

122

9,275

123

9,258

120

9,232

128

9,133

121

9,077

132

8,981

115

8,905

125

8,570

133

8,563

134

8,477

130

8,396

135

8,238

129

8,130

136

7,918

126

7,916

131

7,657

141

7,374

144

7,350

111

7,084

137

6,743

143

6,535

142

6,421

139

6,234

138

6,164

148

6,148

150

6,108

147

5,960

146

5,472

149

, 4,940

145

1995 Automobile Registrations

Number

II Rank

1994Adj. Gross Income Reported (Ga. Returns)

Thousand Dollars

II Rank

5,538

118

4,727

126

4,861

124

4,371

129

4,213

131

4,200

132

5,647

115

4,078

135

4,155

133

4,046

136

4,495

128

4,134

134

4,770

125

3,816

139

5,456

121

4,503

127

3,666

140

3,513

141

5,723

113

3,422

143

3,890

138

3,113

146

2,887

147

3,454

142

3,326

144

2,803

148

3,318

145

3,908

137

2,560

151

2,630

150

69,450

124

75,495

117

73,164

118

63,860

128

71,319

120

61,500

130

77,598

116

70,730

122

59,194

134

57,370

136

65,074

127

60,224

132

59,244

133

51,720

138

70,833

121

68,115

126

54,734

137

32,014

150

68,458

125

59,055

135

43,486

143

51,583

139

51,218

140

47,906

141

36,763

147

41,148

145

43,383

144

38,623

146

36,316

148

47,731

142

1995 Net Property And Utility Digest

Thousand Dollars

II Rank

Per Capita Amounts of Four Indicators

Auto Reg.

I ~ Income Reported

Net Digest

108,303 126 102,229 130 124,103 118 117,662 122 134,873 117
105,074 128 147,132 113 119,253 120 112,942 125
88,665 138
102,625 129 76,975 144
113,446 124 95,978 134 90,135 136
96,778 133 75,479 146 80,252 140 185,885 100 88,884 137
73,406 148 77,485 143 98,809 131 94,677 135 75,518 145
57,353 149 75,155 147 51,676 152 78,650 142 79,927 141

0.596 0.510 0.525 0.473 0.461
0.463 0.629 0.458 0.485 0.473
0.530 0.492 0.579 0.469 0.689
0.569 0.479 0.476 0.779 0.483
0.577 0.476 0.450 0.554 0.540
0.456 0.543 0.656 0.468 0.532

7,468 8,140 7,903 6,917 7,809
6,775 8,640 7,943 6,907 6,700
7,677 7,173 7,192 6,362 8,946
8,605 7,148 4,341 9,314 8,336
6,449 7,893 7,977 7,685 5,964
6,693 7,103 6,480 6,637 9,662

11,647 11,022 13,405 12,745 14,768
11,576 16,383 13,392 13,179 10,354
12,106 9,168
13,771 11,805 11,384
12,226 9,858
10,883 25,290 12,547
10,886 11,857 15,388 15,187 12,251
9,329 12,304
8,670 14,373 16,180

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

COUNTY
Wheeler Schley Baker Clay Quitman

1994 Population Estimate

Master Economic
Rank

4,817

152

3,730

153

3,692

151

3,455

155

2,377

159

1995 Automobile Registrations

II Number

Rank

1994 Adj. Gross Income Reported (Ga. Returns)

Thousand Dollars

I Rank

2,726 149 1,785 154 2,097 152 1,662 155
984 159

32,173

149

30,616

152

16,865

155

18,358

154

14,311

157

1995 Net Property And Utility Digest

II Thousand Dollars

Rank

52,579 151 46,789 153 82,692 139 46,483 154 30,323 158

Per Capita Amounts of Four Indicators

Auto Reg.

~ II Income Reported

Net Digest

0.566 0.479 0.568 0.481 0.414

6,679 8,208 4,568 5,313 6,021

10,915 12,544 22,398 13,454 12,757

Glascock Webster Echols Taliaferro Other

2,346

156

2,255

157

2,187

154

1,821

158

1,251

156

25,555

153

1,193 157

15,141

156

2,064 153

11,414

159

1,154 158

13,178

158

1

2,040,801

42,524 155 36,565 156 55,130 150 33,028 157

0.533 0.529 0.944 0.634

10,893 6,715 5,219 7,237

18,126 16,215 25,208 18,137

TOTAL

7,055,336

4,219,564

96,300,663

126,717,584

0.598

13,649

17,961

NOTE: COUNTIES ARE LISTED IN DESCENDING ORDER OF 1994 CENSUS

w
--.I

TABLE 15 - CORPORATION INCOME TAX RETURNS BY TAXABLE INCOME CLASS -1994 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)

7,875 3,107 4,509 3,766 2,693 1,429
560 367 485 94,787

6.59 2.60 3.77 3.15 2.25 1.20
.47 .31 .41 79.25

14,126,821 22,652,975 74,273,664 136,530,409 186,603,579 215,667,410 197,106,351 255,477,436 3,468,872,127

.31 .50 1.62 2.99 4.08 4.72 4.31 5.59 75.88

ALL DOMESTIC (TAXABLE, NONTAXABLE) FOREIGN CORPORATIONS

119,578

100.00

4,571,310,772

100.00

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

2,967 935
1,304 1,011
974 1,179
655 477 729 18,529

10.32 3.25 4.53 3.52 3.39 4.10 2.28 1.66 2.53
64.42

4,784,315 6,797,009 21,435,920 36,264,815 69,823,479 187,245,951 233,629,090 342,102, 194 3,567,132,768

.11 .15 .48 .81 1.56 4.19 5.23 7.65 79.82

ALL FOREIGN (TAXABLE, NONTAXABLE)

28,760

100.00

4,469,215,541

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)

10,842 4,042 5,813 4,777 3,667 2,608 1,215 844 1,214
113,316

7.31 2.72 3.92 3.22 2.47 1.76
.82 .57 .82 76.39

18,911,136 29,449,984 95,709,584 172,795,224 256,427,058 402,913,361 430,735,441 597,579,630 7,036,004,895

.21 .33 1.06 1.91 2.84 4.46 4.76 6.61 77.82

ALL CLASSES (TAXABLE, NONTAXABLE)

148,338

100.00

9,040,526,313

100.00

Table 16 - 1995 MILLAGE RATES BY COUNTY - ALPHABETICALLY LISTED

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

RATE

COUNTY

17.98 21.56 25.00 21.24 29.18 19.61 29.08 27.59 37.70 25.75 34.45 27.82 29.37 24.61 25.36 19.96 16.45 33.08 23.15 28.40 21.96 24.59 18.54 33.10 36.32 14.33 19.24 25.99 37.83 23.18 28.94 31.99 30.46 21.92 24.07 25.21 23.13 29.70 34.33 26.65 22.78 31.28 21.85 41.26 23.00 28.20 39.06 34.14 21.69 21.95 31.80 24.47 19.62

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

RATE
22.36 19.07 34.73 34.41 21.95 19.72 40.03 20.23 28.78 25.76 24.06 21.65 22.19 36.80 18.38 23.91 46.38 21.86 23.29 18.02 23.53 35.83 23.36 30.55 24.63 27.03 23.67 24.40 27.32 29.20 18.95 24.93 26.96 20.63 29.32 29.83 28.77 32.60 19.51 26.37 25.56 22.76 22.13 23.85 29.65 27.00 28.47 20.75 18.00 20.99 25.96 18.30 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

RATE
30.49 26.25 24.48 30.54 36.02 22.81 27.89 21.89 26.00 27.10 24.12 32.95 15.68 18.07 26.35 39.59 27.05 28.17 21.59 32.18 26.83 24.01 27.56 34.32 17.37 27.50 20.10 23.28 25.35 22.14 21.86 18.92 11.00 28.70 28.99 28.85 28.75 16.21 26.16 21.89 25.58 29.08 26.62 25.14 28.55 28.49
. 22.49
21.26 19.10 24.11 27.11 25.15 23.87

39

COUNTY
Towns Chattahoochee Rabun Union Burke Taliaferro Appling Monroe Hart Randolph Murray Habersham Catoosa Toombs Jones Fannin Whitfield Chattooga Lowndes Banks Emanuel Franklin Bulloch Taylor Gilmer Laurens Mitchell Montgomery Baker White Atkinson Seminole Grady Early Decatur Tift Haralson Walker Pike Coffee Echols Forsyth Candler Marion Thomas Greene Evans Wheeler Madison Dade Pickens Dodge Cook

Table 17 - 1995 MILLAGE RATES BY COUNTY - NUMERICALLY LISTED

RATE

COUNTY

RATE

COUNTY

RATE

11.00 14.33 15.68 16.21 16.45 17.37 17.98 18.00 18.02 18.07 18.30 18.38 18.54 18.92 18.95 19.07 19.10 19.24 19.51 19.61 19.62 19.72 19.96 20.10 20.23 20.63 20.75 20.99 21.24 21.26 21.56 21.59 21.65 21.69 21.85 21.86 21.86 21.89 21.89 21.92 21.95 21.95 21.96 22.13 22.14 22.19 22.36 22.49 22.76 22.78 22.81 23.00 23.13

Calhoun Clay Telfair Harris Houston Heard Jeff Davis McDuffie Worth Hall Stewart Gordon Colquitt Wilcox Putnam Jefferson Elbert Oglethorpe Carroll Brooks Jackson Lamar Bacon Washington Wilkinson Columbia Terrell Bryan Macon Walton Berrien Glynn Morgan Cherokee Polk Upson Oconee Richmond Lumpkin Warren Crisp Stephens Lanier Meriwether Jasper Schley Pulaski Wilkes Jenkins Tattnall Sumter Bartow Bleckley

23.15 23.18 23.28 23.29 23.36 23.53 23.67 23.85 23.87 23.91 24.01 24.06 24.07 24.11 24.12 24.40 24.47 24.48 24.59 24.61 24.63 24.93 25.00 25.14 25.15 25.21 25.35 25.36 25.56 25.58 25.75 25.76 25.96 25.99 26.00 26.16 26.25 26.35 26.37 26.62 26.65 26.83 26.96 27.00 27.03 27.05 27.10 27.11 27.32 27.50 27.56 27.59 27.82

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

27.89 28.17 28.20 28.40 28.47 28.49 28.55 28.70 28.75 28.77 28.78 28.85 28.94 28.99 29.08 29.08 29.18 29.20 29.32 29.37 29.65 29.70 29.83 30.46 30.49 30.54 30.55 31.28 31.80 31.99 32.18 32.60 32.95 33.08 33.10 34.14 34.32 34.33 34.41 34.45 34.73 35.83 36.02 36.32 36.80 37.70 37.83
- 39.06
39.59 40.03 40.75 41.26 46.38

40

Table 18 - GROSS INTANGIBLE TAX ASSESSMENTS BY COUNTY-1995

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

TOTAL

COUNTY

14,114 4,531 11,636 1,696 70,263 12,904 61,947 88,784 25,829 20,864 922,681 23,924 2,366 19,884 18,578 141,031 22,897 21,429 19,513 31,153 11,388 172,353 30,792 7,728 1,423,062 4,207 22,648 156,604 392,921 2,999 229,073 4,573 2,594,060 58,811 72,254 137,780 16,381 145,723 4,682 34,726 21,728 22,052 54,174 3,756,133 26,315 21,886 277,621 64,391 48,429
565 14,747 41,443 22,066

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

TOTAL

COUNTY

19,981 18,224 182,855 452,474 121,943 38,250 14,983,656 23,556 2,855 567,744 57,384 61,935 34,592 2,051,000 81,688 416,891 18,074 35,579 88,014 53,722 7,375 95,491 122,472 8,770 43,829 16,862 15,796 21,178 11,786 5,148 18,230 15,664 12,041 95,776 16,777 35,970 8,714
1,401 178,658 25,854 25,835 22,600
5,307 66,117 24,535 19,102 17,128 34,543 45,719 23,846 94,843 21,363 3,685,063

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

TOTAL
66,571 69,450
7,789 22,830 156,013 45,473 11,973
9,689 33,728 11,359 19,379
291 49,320 11,729 729,074 118,136 11,631 26,617 15,192 123,293 41,912
9,361 119,788
6,885 1,114 14,890 7,762 13,346 24,383 250,484 78,974 30,458 23,678 7,969 285,316 16,982 5,622 41,807 46,510 91,142 66,309 69,833 6,091 51,370 28,915 4,600 2,580 51,101 306,948 7,722 34,307 17,933 15,132
38,905,310

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 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) .................................................................................................................................... 8, 18 Highway use tax ...................................................................................................................................... 8, 18 Motor fuel truck fees ................................................................................................................................ 8, 18 Motor Fuel Distributor's fees ...................................................................................................................................... 8, 18 Taxes ................................................................................................................................................ 1,7,8,18 Motor Vehicles License tags ....................................................................................................................8,21,27,28,29,30,31 Title registration fees .........................................................................................................................:..... 8,21 Total fees .......................................................................................................................................... 1,7,8,21 Organizational Structure ............................................................................................................................... 2,3,4 Property Taxes General property digest .............................................................................................. 8,22,23,27,28,29,30,31 Intangible property tax ................................................................................................................... 8,22,23,41 Intangibles, recording fees ....................................................................................................................... 8,22 Interest and other property tax revenues ............................................................................................. 8,22,23 Net public utilities ................................................................................................................... 27,28,29,30,31 Public Service Commissioner (Utility fees) ................................................................................................... 8 Public utilities and ad valorem taxes ........................................................................................................ 8,22 Taxable values by property class ................................................................................................................ 23 Transfer fees ................................................................................................................................................ 8 Sales and Use Taxes Commodity ....................................................................................................................................:....... 15, 16 Total collections .............................................................................................................................. 1,7,8,9, 10 Wine Licenses ............................................................................................................................................... 8,20 Wine Taxes ............................................................................................................................................. 1,7,8,20
42