'ClL Werr~ Wm:ksnn J\dinB filmnmissinner ~rpa:dnumt nf ~r&rnur ~ta: nf ~rnrgia: 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