1997 statistical report [1997]

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410 'lnrinitu~aslyington ~uil.Mng J\tlanta. Oi.eargia 30334 (404) 6564015
January 12, 1998

The Honorable Zell Miller, Governor and
Members of the General Assembly State of Georgia 100 State Capitol Atlanta, Georgia 30334
Dear 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, 1997.
Net collections for the fiscal year totaled $10,543,106,460.14, an increase of $614,598,137.83 over fiscal year 1996. The 6.2% increase for FY 1997, represents an acceleration in real growth and attests to Georgia's continued economic strength.
The goal of this Department is to provide Georgia with 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.
submitted,
J__

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 in descending order by population, and lists the amounts of income, motor vehicle and property digest information found in the two preceding tables. The three right-hand columns list each county by per capita amount to provide an alternate method of comparison.
Table 16 and 17, on pages 39 and 40 respectively, list the property tax millage rates by county in an alphabetic and numeric series. The alphabetic table 16 (on page 39) provides quick access to a given county's millage rate, while Table 17 provides a method of comparing a given millage rate numerically by county.

SALES AND USE TAX

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

An additional 1% was added in 1972 for Fulton and DeKalb counties as dedicated revenue for the construction and operation ofthe Metropolitan Atlanta Rapid Transit Authority. More than $262 million was collected for MARTA in the past fiscal year by the Revenue Department. A 1% Local Option Sales Tax also generated $760 million in revenue for 153 county governments, 441 municipal governments, and 10 schools districts during the past fiscal year. A Special Purpose 1% Sales Tax began July 1, 1985 and produced $554 million for 147 county government participants during the past fiscal year. On July 1, 1997 a 1% Homestead Local Option Sales Tax began in one county and an Education Local Option Sales Tax was implemented in 57 counties for 67 county and independent school systems in Georgia.

The Sales and Use Tax has been a consistent revenue source with only minor changes in the law since its inception. About 80% of 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 greater percentage of their income on items subject to 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, specified at creation to tax only those in the higher income brackets. The basic allowances (exemptions and deductions) relieved all but a small percentage of Georgia families from paying state income taxes. As personal incomes rose due to inflation and other factors, the basic non-taxable allowances became a smaller percentage of this income so that today four-fifths of Georgia families pay state income taxes.

Personal income tax information is shown by:

Total County Gross income comparisons Charts

Pages

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

MOTOR FUEL TAX

The Motor Fuel tax is the oldest major tax in this state. 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 48 states (at that time) introduced motor fuel taxation by 1929 and it became the largest state tax in Georgia (and most other states) until after World War II. After being the state's top revenue source for three decades, the new 3% sales tax pushed motor fuel back to number two during the 1950s and 1960s. The individual income tax, due to its graduated scale and aided by inflation, finally relegated motor fuel to the number three position in the 1970's.
Today the motor fuel tax generates as much state revenue as the entire tax system generated in the early 1950s. A rate of 7 cents per gallon came into effect in January, 1950. The motor fuel tax rate decreased to 6 cents on 7-1-51, increased again to 6 Y2 cents on 7-1-55, and increased to its present rate of 7 Y2 cents on 6-1-71 . Then on 7-1-79, 3% from Sales Tax was added.
Motor fuel taxes are presented on pages 1, 7, 8, and 18.

CORPORATE INCOME TAX

The corporation income tax was initiated in 1929 and for two years was assessed at one-third of the federal rate. The rate was changed to 4% in 1931; 5 1/2% in 1937; 7 1/2% in 1949-50 (temporarily); 51/2% in 1951, 4% in 1955 with Federal taxes no longer deductible; 5% in 1964; and the present 6% in 1969.
The corporation income tax has been a major tax source in Georgia since its inception. It was the fourth largest state revenue producer for over two decades. A corporate net worth tax is administered in conjunction with the income tax program. Pages 1,7,8,9,10 and 38 display collections from corporation income tax and net worth tax.
iii

TOBACCO TAXES
Georgia began taxation of cigars and cigarettes in 1923. The rate on cigarettes gradually increased to 5 cents a pack by 1955; in 1964 it was raised to 8 cents and in 1971 to the present 12 cents for a 20-cigarette pack. Most states have increased cigarette taxes rapidly over the past 15 years, with the average tax rate for all states increasing from 13 cents to 31 cents. Georgia has the fifth-lowest cigarette tax in the nation. The tax rate on 'little cigars', those weighing not more than 3 pounds per thousand, is 2 mills each; all other cigars are taxed at 13% of the wholesale price. The revenue from tobacco taxes represents less than 1% of the Department's total net collections. Pages 1,7,8 and 20 contains detailed cigarette and cigar collection data.
LIQUOR, BEER AND WINE TAXES
The sale of alcoholic beverages began in the mid-1930s after Prohibition was repealed. The local option concept prevails in Georgia in the licensing and sale of alcohol beverages. Any city or county that wants to provide for the licensing of distilled spirits can do so only after holding a public election. If the referendum questions defeated, per Georgia law it cannot be brought to a vote again for another two years. (one year if it is a 'by drink' vote) If the referendum passes, then sale and manufacture will be permitted provided that the manufacturer, wholesaler, or retailer obtains an alcohol beverage license from the State Revenue Department and all necessary licenses from the city or county where the licensee's place of business is located. 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 191 0 and a title law was added in 1963. A title for a motor vehicle is similar to a deed to a parcel of real estate. The law requires every motor vehicle owner to secure a title when the vehicle is purchased.
Non-residents who move to Georgia permanently, as opposed to those who are merely sojourning, must purchase a Georgia tag within thirty (30) days after establishing their residence in Georgia. Persons employed on a temporary basis in Georgia or just passing through are not required to register their vehicles if they remain in the state for less than 30 consecutive days. Motor vehicles owned by visitors may be used and operated on the public streets and highways, for pleasure purposes only, for a period of 90 days without having to be registered 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. They have the option to purchase Georgia plates if they wish however. Out-of-state students may use vehicles registered elsewhere in Georgia without purchasing a Georgia plate, provided they display a valid license plate from their home state.
Application for tags and/or decals for all vehicles, and payment for ad valorem taxes on a vehicle is made to an individual county. The county tag agent is the county tax commissioner or tax collector. The county tag agent issues all tags or renewal decals except those for certain large trucks which 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.
Each registration and/or title 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 an 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 statute, the tax collector or tax commissioner of each county is charged with the duties of tag agent. Any inquiries
iv

concerning motor vehicle registration and titling should be directed to the county tag agent. Application for a renewal decal on an existing plate must be made each year. Motor Vehicle Information is shown on pages 1, 7, 8, 21, 28, 29, 30 and 31.
PROPERTY TAX
The Property Tax Division oversees all forms of taxation regarding real property, personal property, utilities, motor vehicles real estate transfer, property abandonment, and intangible recording. The ad valorem property tax is the primary source of revenue for local governments in Georgia, including cities, counties, and school districts. In addition, a small amount of property tax revenue goes into the General Fund. County and city tax officials administer the tax, but the State Revenue Commissioner exercises some supervisory authority to insure that the tax is administered uniformly throughout the state and in accordance with the law. The ad valorem tax is based upon the "value" of real 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 1996 was approximately 26 mills; the amount collected for the State in each county was only 1/4 mill. Pages 1, 8, 22, and 23 indicate property tax collections. Related property information can be found on page 27.
UTILITIES
The assessed value on public utilities is under the aegis of the Property Tax Division of the Revenue Department. There are 186 utility systems consisting of 22 Railroad, 51 Telephone, 56 Electric, 4 Gas, 23 Municipal Gas, 6 Pipeline, and 25 Airlines Flight Equipment. Three basic factors are reviewed in arriving at an assessment: Fair Market value of the System, the portion of the system located in Georgia, and the portion of the system in each taxing jurisdiction. There are 298 equipment car companies assessed by the utility digest section based upon Georgia usage.
THIS REPORT PREPARED BY THE FOLLOWING: Commissioner. ............................;....T. Jerry Jackson Research Officer. ........................Derwent K. Langley
v

CONTENTS
PART 1- ORGANIZATION OF THE REVENUE DEPARTMENT
WhEne the Revenue Department Tax Dollar Came from ............................................ 1 Directory of the Department of Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Georgia Department of Revenue Organization Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Organization of The Department of Revenue . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
PART II- STATE REVENUE COLLECTIONS AND TRENDS
Revenue Highlights for the Fiscal Year Ended June 30, 1997 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Net Collections by Georgia Department of Revenue for Fiscal Years Ended in 1939 to 1997-Table H-1 ........ 6 Monthly Revenue Department Collections . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Charges in Major State Tax Revenue, Dollars and Percent- Chart 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Net Revenue Collections by Kind of Tax, for Fiscal Years Ended in 1995, 1996 and 1997- 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 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, 1997-Table 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Adjusted Gross sales and Use Tax Receipts by Business Group, 1996 with Index Change-Table 2 ........... 16 Growth Trend of Personal Income Tax- Table 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Motor Fuels and Motor Carriers, Detailed Data for FYE 1997- Table 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Personal Income Tax Returns by Income Class -1995 Income -Table 5 ................................ 19 Excise Taxes and Fees in Detail for FYE 1997- Table 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Motor Vehicle Tags and Title Revenue for FYE 1995, 1996 and 1997- Table 7 . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Motor Vehicle Tags and Title Volume for Calendar Years 1994, 1995 and 1996- Table 8 .................. 21 Taxable Values of General Property an Utilities- Table 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Net Property Tax Collections by Category for FYE 1997- Table 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Taxable Value of General Property and Public Utilities by Class of Property 1995 an 1996 -Table 11 . . . . . . . . . 23 1995 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 1995 Tax Year Returns- Table 15 . . . . . . . . . . . . . . . . . . . . . 38 1996 Millage Rates by County- Alphabetically Listed -Table 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 1996 Millage Rates by County- Numerically Listed -Table 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 Index....................................................................................... 41
vi

SOURCES OF THE REVENUE DEPARTMENT TAX DOLLAR FISCAL YEAR ENDING JUNE 30, 1997- TOTAL $10,543,106,460.14

0 SALES AND USE TAXES (39.80%) PERSONAL INCOME TAXES (42.64%) 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%)

BILLIONS

2

3

4

5

7,195.405.55

MISCELLANEOUS: Property Corporate Net Worth Coin-Operated Amusement Machines Financial Institutions Occupation Tax Alcoholic Beverage License Motor Carrier Jo'ee Other Licenses and Fees 1% Sales Tax Collection Fee

$38,157,744.50 $22,491,187.71
$1,565,000.00 $14,799,455.24
$2,173,220.00 $107,440.19
$28,901,108.68 $15,829,640.49

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, dial6 and the digits listed below

ADMINISTRATIVE OFFICES Commissioner, Room 410, Phone 4015 Deputy Commissioner, Room 410, Phone 4015 Assistant Commissioner, Room 410, Phone 4005 Program Management Unit Director, Room 410, Phone 4015 Taxpayer Advocate, Room 410, Phone 4015 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 Investigations, Room 413-1, Phone 4230 Personnel, Room 411, Phone 4010 Payroll, Room 411, Phone 4013 Public Information, Room 401, Phone 651-8913 Training Director, Room 424-E, Phone 0568 Statistical/Research Officer, Room 430, Phone 5834

ALCOHOL & TOBACCO DIVISION Director, Room 320, Phone 4252 Assistant Director, Room 320, Phone 4252 Audit Section, Room 315, Phone 4262 Phone (912) 356-2140, (Gist) 362-2140 Enforcement personnel are located at each Revenue Regional Office

Enforcement Supervisory Personnel: Albany, (912) 430-4404 Columbus, (706) 649-1050 Morrow, (770) 960-2043 Savannah, (912) 356-2884

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

REGIONAL OFFICES ALBANY- 2700 Palmyra Rd. 31707
Bennie Butler, Mgr P.O. Box 1357- 31702-1357; (912) 430-4241 ATHENS -190 Ben Burton Circle, (Bogart, GA)/30622 William R. Patrick, Mgr P.O. Box 1843/30603-1843; (706) 542-6058 AUGUSTA -1054 Claussen Rd., Suite 310/30907
S. Wilson Folk, Mgr P.O. Box211708/30917-1708; (706) 737-1870 COLUMBUS -307 15th St., Room 215/31901 W. Tim Webb, Jr. Mgr P.O. Box 1698/31902-1698; (706) 649-7451 DOUGLAS- 111 N. Coffee Ave/31533
Michael Forsyth, Mgr P.O. Box 918/31534-0918; (912) 389-4094 LITHIA SPRINGS- 351 Thornton Rd.., Suite 101/30122-1589 William R. Fuller, Mgr P.O. Box 1079-3012217079; (770) 732-5812 MACON - 630 North Ave., Suite B/31211 -1493

Tim Jones, Mgr P.O. Box 4368/31208-4368; (912) 751-6055 MORROW- Suite 210, 3000 Corporate Center Dr.
Calvin S. Williams, Mgr Morrow, GA/30260-4116; (770) 960-2000 ROME- 1401 Dean St., Suite E/30161-6494
Paul Cochran, Mgr P.O. Box 6004/30162-6004; (706) 295-6061 SAVANNAH -6606 Abercorn St, Ste 220/31405
Cynthia Cyr, Mgr P.O. Box 13547/31416-0547; (912) 356-2140 TUCKER- 2082 E. Exchange Place, Suite 120/30084-5334
Jerry S. Sewell, Mgr; (770) 414-3500
INCOME TAX DIVISION Director, Room 507, Phone 4095 Corporate Conferee, Room 507A, Phone 4171-2 Individual Conferee, Room 216F, Phone 651-8552 Corporation Audit, Room 511, Phone 4165 Individual Operations, Room 216-0, Phone 4318 Withholding & Ind. Estimate, Room 504, Phone 4181-2 Trust & Estate Section, Room 514, Phone 7043 Refund Inquiry, Room 216X, Phone 6286
INFORMATION SYSTEMS Assistant Commissioner for Technology, Room 532, Phone 651-7478 Assistant Director, Room 532, Phone 651-8077
INTERNAL ADMINISTRATION DIVISION Director, Room 414, Phone 4022 Assistant Director, Tradeport, Room 1039, Phone 362-6401 Procurement, Room 327, Phone 3489 Central Accounting, Room 414, Phone 4022 Electronic Funds Transfer, Room 519, Phone 651-8400
MOTOR VEHICLE DIVISION Deputy Commissioner, Room 104, Phone 4156 Title Information, Tradeport, Room 1153, Phone 352-6500 Tag Information, Room 1153, Phone 362-6500
PROPERTY TAX DIVISION Director, Room 405, Phone 4240 Assistant Director, Room 405, Phone 4286 Intangible Recording Tax, Room 405, Phone 4246 Motor Vehicle Assessments, Room 405, Phone 4008 Real Estate Transfer, Room 405, Phone 4246 Unclaimed Property, Room 404, Phone 4244 Public Utilities, Room 404, 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
TAXPAYER ACCOUNTING DIVISION Director, Room 207, Phone 657-9072 Taxpayer Registration, Room 304, Phone 651-8651 Registration Forms, Phone 4092

2

ORGANIZATION OF THE DEPARTMENT OF REVENUE

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

ADMINISTRATIVE

INTERNAL ADMINISTRATION

Provides administrative services for all Divisions within the Department. Included are the program management unit, budget office, controller, hearing office, EEO office, internal audit/operations analysis unit, personnel office, public information office, research office, special investigations, and training.

Provides support services to other Divisions within the Department. Included are centralized processing, cashiering, accounting, procurement, records management, mail handling, and supplies.
MOTOR VEHICLE

ALCOHOL AND TOBACCO
Enforces all laws and regulations pertaining to the manufacture, possession, transportation, and sale of legal and illegal tobacco products and the possession and operation of coin-operated amusement machines. The Division is charged with licensing the sale of alcoholic beverages, tobacco products, and coin-operated amusement machines and is also charged with enforcing the Motor Fuel and Motor Carrier Laws. A criminal investigative staff performs specialized investigations for licensing, sales of alcoholic beverages to underage persons, and assists other state, local, and federal enforcement agencies in related investigative matters.
CENTRAL AUDIT
Utilizes a staff of professional tax specialists to audit tax accounts (Income, Sales, Motor Fuel and Alcohol). Audits are performed nationwide.
FIELD SERVICES
Provides taxpayer information and assistance at eleven regional office locations. Conducts taxpayer education seminars and workshops to assist taxpayers in developing a better understanding of tax laws. Continually examines taxpayer registrations, compliance with filing deadlines, and collects all delinquent accounts.
INCOME TAX
Administers the Income Tax laws imposed on net income of indMduals, fiduciaries, and corporations and administers the corporation Net Worth Tax. Issues regulations pertaining to Income Tax. Manages all taxpayer protests and hearings.

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 state and local law enforcement agencies.
PROPERTY TAX
Administers all Property Tax laws and regulations. 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. The Division also administers the Intangible Recording Tax, Real Estate Transfer Tax, and the laws and regulations as set forth in the Unclaimed Property Act.
SALES AND USE TAX
Administers all laws for Sales and Use Tax. Issues regulations pertaining to Sales and Use Tax and manages all taxpayer protests, exemptions and hearings. Also administers the 1% MARTA, Local Option, Special Purpose Sales Tax; Homestead Local Option Sales Tax and Education Tax; separately accounts for the 3% sales and use tax on motor fuel.
Administers all laws for Motor Fuel Tax and Motor Carrier Road Tax. The Motor Fuel Tax Unit oversees the licensing of Motor Fuel distributors and issues permits to motor carriers. The Unit also issues regulations and manages all taxpayers protest and hearings pertaining to Motor Fuel laws.
TAXPAYER ACCOUNTING

INFORMATION SYSTEMS
Maintains and enhances computer and Motor Vehicle application programs and systems for all areas of tax and motor vehicle administration for the Revenue Department. Develops new application programs as requested.

Registers all business and individual tax accounts and maintains a registration system on all taxpayers. Supervises the Accounts Receivable and Payable of all accounts for Income Tax, Corporate Tax, Withholding Tax, Tax Estimates, Sales Tax, and Motor Fuel.

4

REVENUE HIGHLIGHTS FOR FISCAL YEAR 1997
Net collections by the Georgia Department of Revenue (DOR) for Fiscal Year 1997 totaled a record $10,543,106,460.14. This represents an increase of $614,598,137.83 or 6.2%. Monthly revenue collection gains throughout the fiscal year reflect continued strength in Georgia's economy, as shown on page 6, for FY 1998 to date.
Leading all categories was Personal Income Tax. The increase of $521 million represents a gain of 12.3%. Second was Sales and Use Tax, up $116 million or 2.9%. Corporate Income Tax followed with a $11.7 million net increase, up 1.6%.
On April14, 1997, Governor Zell Miller formally swore in T. Jerry Jackson of Alpharetta as the eighteenth Commissioner in the history of the Georgia Department of Revenue. Jackson had served as Acting Commissioner since September 1, 1996. A 1969 graduate of Presbyterian College with a B.A. in economics, Jackson received his J.D. degree in 1972 from the University of Georgia School of Law, where he was a member of the Georgia Law Review. He has worked in the state and local tax area for the past 19 years and began his career at the DOR in January 1979 as Deputy State Revenue Commissioner.
During 1997, the Department was busy implementing the KPMG Peat Marwick LLP's "Blueprint for Modernization," with the goal being to build a better, more efficient Revenue Department for the long-term benefit of Georgia's citizens. KPMG's final report contained recommendations to streamline DOR operations and provide the Department with an up-todate computer system as crucial steps in the modernization process. Though many of the changes recommended by Peat Marwick will take time to accomplish, a number of their recommendations are already being implemented. Effective July 1, 1997, the Department implemented its new Sales and Use Tax computer system, enabling the Department to collect and remit a variety of local sales taxes. In addition, a Program Management Unit was added to guide and monitor the numerous programs being implemented. Also, a determined effort is being put forth to prepare the Department's computers in advance of the Year 2000.
Several key organizational changes were also made which affected the leadership of the Department. The Department created and filled four new management positions: Assistant Commissioner for Technology, Deputy Commissioner for Motor Vehicles, Director of the Program Management Unit, and a Taxpayer Advocate.
The Department has joined the information super highway by establishing an internet web site providing direct access to further information about the Department. The Department's web site can be accessed at http://www.state.ga.us/Departments/DOR. A "Fax-on-Demand" system was also put in place to provide quick access to the Department's Georgia tax forms. For immediate receipt of most DOR forms by fax, call (404) 656-4293.
Electronic filing of individual income tax returns in Georgia experienced a tremendous "sophomore year." As of the April 15, 1997 filing deadline, Georgia was ranked No. 2 in the nation with over 370,000 returns filed.
5

TABLE H-1. NET REVENUE COLLECTIONS BY GEORGIA DEPARTMENT OF REVENUE FOR FISCAL YEARS 1939 THROUGH 1997 (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 21 0' 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
321,701,575 352,008,363 374,423,310 383,717,913 422,532,658 468,242,593 523,598,667 585,583,839 641 '167,446 703,269,838 795,124,610 904,279,429 949,145,999 1,145,093,584 1,298,983,504 1,454,888,357 1,485,596,516 1,607,948,444 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 1997

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 10,543,106,460

MONTHLY REVENUE DEPARTMENT COLLECTIONS

MONTH

FYE 1994

FYE 1995

FYE 1996

FYE 1997

July August September

$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

733,749,166 784,477,521 1,017,676,406

October November December

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

769,759,865 782,353,905 886,420,981

January February March

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

952,811 '135 902,771,134 821 '139, 734

April May June

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

985,368,209 783,255,936 1'073, 734,7 40

FYE 1998
772,892,400 838,256,590 1,066,122,823
837,383,482 823,573,108

SOURCE: Central Accounting, Georgia Department of Revenue

6

CHART 1- CHANGES IN MAJOR STATE TAX REVENUES FOR FISCAL YEARS 1995, 1996 AND 1997

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 FEES OTHER TAX REVENUES

Collections In Millions

1995

1996

1997

9115 3646 383 3838 661
115 88 208 176

9929 3951
397 4233
720 122
95 214 197

10543 4067 417 4755 729 125 85 203 162

Percentage Changes

'95- '96

'96 -'97

8.93% 8.37% 3.66% 10.29% 8.93% 6.09% 7.95% 2.88% 11.93%

6.18% 2.94% 5.04% 12.33% 1.25% 2.46% -10.53% -5.14% -17.77%

NET REVENUE COLLECTIONS GENERAL SALES AND USE TAX
MOTOR FUEL TAX P.IRSONALINCOME TAX CORP. INCOME & NET WORTH UQUOR, BEER & WINE TAX CIGARS AND CIGARETTE TAX
MOTOR VEIDCLE FEES OTHER TAX REVENUES

Collections By Tax Type
(In Millions)
10

Absolute Changes

'95 -'96

'96 -'97

814

614

305

116

14

20

395

522

59

9

7

3

7

-10

6

-11

21

-35

12

1111 1995 E<ll 1996 111111 1997

0.2
& 0.1
~
0
;i1. 0.1

I IPercentage of Change

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

1000
-""0'
:1
.5
.& 500
6 "

I I Absolute Changes

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

7

TABLE H-2. NET REVENUE COLLECTIONS BY TAX TYPE, GEORGIA DEPARTMENT OF REVENUE FOR FISCAL YEARS 1995, 1996 AND 1997 Net of Commissions and Refunds (1)

Dollar amounts for fiscal years ending June 30

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

1995 385,007,696.79
88,179,594.35 29,981,610.63 70,617,501.73 14.669.829.46 588,456,232.96

1996 404,767,011.00
94,878,990.81 32,755,004.04 72,979,275.07 16215717.13 621 ,595,998. 05

1997 417,671,388.32
84,737,805.85 34,266,850.02 74,106,762.07 16,706,127.74 627,488,934.00

GENERAL SALES AND USE TAX ................................... (4) 3,645,662,977.90

3,951,386,618.77

4,067,195,405.55

PERSONAL INCOME TAXES ............................................... 3,838,397,784.99

4,233,296,917.24

4,754,777,319.99

Financial Institutions Occupation Tax ........................ . Corporation Net Worth Tax .......................................... Corporate Income Tax .................................................. CORPORATION INCOME AND LICENSE TAXES ............ .

11,303,466.76 21,909,683.98 638,860.246.06 672,073,396.80

12,173,232.70 23,717,302.88 696,606,823.29 732,497,358.87

14,799,455.24 22,491 '187.71 706,912,315.76 7 44,202,958.71

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

161,144,447.41 46.635.578.06
207,780,025.47

169,162,018.01 44,343,056.92
213,515,074.93

163,962,498.10 39,225,195.86
203,187,693.96

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

73,607,281.74

66,538,070.93

60,295,855.97

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

30,868,641.52 422.35
990,610.68 218,954.40 405,751.81 408.167.96 32,892,548.72

32,850,578.49 35,476.21
1,289,645.69 224,144.63 545,885.63 712,258.11
35,657,988.76

35,578,135.88 21,662.65
1,523,325.02 8,772.08
600,850.66 425,048.21 38,157,744.50

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

(-)4,795,890.64 3,006.184.01
(-)1 ,789,706.63

(-)7,876, 147.82 558,449.03
(-)7,317,698.79

(-)883,302.09 107,440.19
(-)775,861.90

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 Tax transfer fees ........................................... Local Sales Tax 1% collection fees ............................ . Other collections ........................................................... . OTHER TAXES OR FEES ..................................................... TOTAL NET REVENUE COLLECTIONS .............................

1,395,825.00 516,077.50 832,915.75 11,640.00 646,690.75 2,820.00 4,720.00 151,825.06
13,635,473.69 40,964,719.87 58,162.707.62 9, 115,243,249.57

1,468,358.00 587,441.75 826,896.25 12,870.00 627,331.10 1,430.00 3,990.00 159,454.30
15,407,016.75 62,243,205.40 81,337,993.55 9,928,508,322.31

1,565,000.00 639,595.34 882,847.16 19,200.00 650,777.50 1,080.00 5,370.00 189,838.65
15,829,640.49 28,793,060.22 35,423,150.98 10,543,106,460.14

(1) Commissions authorized by law for collecting and assessing totaled $64,150,144.38 in FY 1995, $52,593,529.26 in FY 1996, and $47,118,070.24 in FY 1997. Refunds paid through the Department of Administrative Services totaled $777,665,487.76 in FY 1995, $920,959,052.23 in FY 1996, and $980,808,073.40 in FY 1997.
(2) Amounts for motor carrier fuel (mileage) tax are included in "motor fuel taxes" amounts as shown in Chart 1. (3) Total excludes accounts receivable (Georgia law allows the purchase of certain tags on a quarterly installment basis). (4) Total includes Motor Fuels Sales Tax of $138,595,243.62 in FY 1995, $139,087,376.22 in FY 1996, and $163,903,419.40 in FY1997.

8

TABLE H-3. TREND IN GEORGIA'S TOTAL STATE TAX REVENUES BY MAJOR SOURCE 1987- 1997 (In Millions)

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

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

1997

10,543

376

10,919

4,067

849

5,462

541

1987

95.9%

4.1%

100%

34.3%

12.5%

48.9%

4.5%

1997

96.6%

3.4%

100%

37.3%

7.8%

50.0%

5.0%

(1) Because of rounding, detail may not add to totals; percentages computed from unrounded figures. (2) Since January 1966, corporate net worth tax license taxes have been reported on a combined form with corporate 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 1997

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 1997

41,027 45,812 51,830 55,803 61,211 68,920 75,394 83,415 89,647 97,819 104,184 111,406 116,879 128,112 136,393 146,103 157,875 168,959

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 9.6 6.5 7.1 8.1 7.0

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 4,754,777

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 12.3

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 1.031 0.862 1.014 1.272 1.757

(1) Personal income amounts are for immediately preceding calendar year.
(2) Ratio of the percentage change in tax receipts to percentage change in personal income. This is a measure of the
sensitivity of personal income tax revenue to changes in personal income. A ratio of 1.000 would indicate an identical rate
of change for income and tax yield.

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

10

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

]

26 24 22
<f)
"c0
"'<f)
::J 0
{". 20
18 16

1988

1989

1990

1991

1992

1993 1994

Source: Bureau of Economic Analysis

1995

1996

D Georgia 1:8 Southeast U.S.

Chart 4 Per Capita Personal Income Percent Increase Comparisons By Period

60 i:
G>
~
ct 40

D Georgia
~Southeast
U.S.

'71 to '76

'76 to '81

'81 to '86

'86 to '91

Source: Bureau of Economic Analysis

'91 to '96

11

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

25.00%

20.00%

15.00%

1000%

5.00%

0.00%

1988

1989

1990 1991 1992 1993 1994 1995 Source: Bureau of Economic Analysis

1996

Chart 6 Total Personal Income Percent Increase Comparison By Period

80

c.,
.!:,!

60

a..

40

D Georgia
rn Southeast
U.S.

'71 to '76

'76 to '81

'81 to '86

'86 to '91

Source: Bureau of Economic Analysis

'91 to '96

12

Year of Earnings

TABLE 3- GROWTH TREND OF PERSONAL INCOME TAX

Number of Returns

Adjusted Gross Income Reported

Taxable Income Reported

Tax Liability

1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995
Year of Earnings

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 3,075,787
Number of Returns

30,808,901,457 34,254,338,431 36,730,568,217 40,189,7 44,005 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 96,300,663,178 104,219,481,959

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 69,551,936,652

NUMERICAL INCREASE ANNUALLY

Adjusted Gross Income Reported

Taxable Income Reported

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 3,899,804,715
Tax Liability

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

51,180 72,072 15,493 62,625 120,224 89,691 100,388 118,515 77,166 57,278 39,050 11,351
8,677 132,095 109,279 111,936

Year of Earnings
1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995

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% 3.78%

3,161,051,347 3,445,436,97 4 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 7,918,818,781

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 4,428,749,441

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%

8.22%

6.80%

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 58,709,462 139,037,543 105,241,049 205,859,121 275,014,388 222,280,601 340,673,315
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% 9.57%

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

TABLE 7. SUMMARY OF REVENUES FROM MOTOR VEHICLE TAGS, TITLES, AND RELATED ITEMS FOR FISCAL YEARS ENDED IN 1995,1996, AND 1997

SOURCE OF REVENUE
TOTAL AMOUNT OF NET* REVENUE
Tags, total Sold by counties Sold at State Office

1995

Fiscal Year Ended June 30

1996

1997

$207,780,025.47 $213,505,074.93 $203,187,693.96

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

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

163,962,498.1 0 136,306,204.17
27,656,293.93

Titles, total Sold by counties Sold at State Office Penalties and Adjustments

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

39,225,195.86 25,628,624.50 10,329,639.36
3,266,932.00

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 1994, 1995, AND 1996

SOURCE OF REVENUE
TITLES SOLD, TOTAL NUMBER
By counties At State Office
LICENSE TAGS SOLD, TOTAL NUMBER
By counties At State Office
TAGS BY MAJOR CATEGORY
Passenger cars, total Motorcycles, total Trucks, total Trailers, total
OTHER MOTOR VEHICLE TAGS

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 6,543,928 6,543,926
2
4,219,564 71,714
1,701,448 547,412 3,788

1996
2,053,501 1,518,430
535,071 6,569,187 6,569,186
1
4,208,439 71,759
1,734,917 550,022 4,049

21

Table 9.- TAXABLE VALUES AND TAX RATES, STATE OF GEORGIA FOR GENERAL PROPERTY AND PUBLIC UTILITIES, SELECTED YEARS, 1900 - 1996

Year

State rate (per $1000 value)

Grand Total

NET TAXABLE VALUES (in thousands of dollars)

Public Utilities

General property (net of exemptions)

Total

I I Real Property Personal Property

1900 1910 1920 1930 1940 1950 1960 1970 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996

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

433,324 766,887 1,346,883 1,303,460 917,613 1,487,322 3,031,874 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 ,906,678 119,497,207 129,156,870 136,273,000 147,340,350

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 9,765,208

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

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 96,201,323 103,273,713 103,678,417 110,461,509 119,742,230 126,717,587 137,575,142

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 95,051,240 102,476,392

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 35,098,750

Table 10.- SUMMARY OF NET PROPERTY TAX COLLECTIONS BY CATEGORY FOR FISCAL YEAR 1996
(State taxes only, net of refunds and commissions)

PROPERTY TAX CATEGORY

Dollars

General property (real and tangible personal) ...................................................................... $ 35,578,135.88 Public utilities, ad valorem tax -Airlines .............................................................................................................................. Railroads .......................................................................................................................... Pipeline ............................................................................................................................. -
Telephone and telegraph companies; 359.05 Electric light and power companies .................................................................. 2,178.04 Water and gas companies ........................................................................................ 2.80 Equipment companies .................................................................................... 19,122.76
Total: public utilities and ad valorem .................................................. 21,662.65
Intangible recording fees .................................................................................................................. 600,850.66 Intangible property tax ...........................................................................................................................8,722.08 Interest and other property tax revenue .......................................................................................... 425,048.21 Public Service Commission (utility fees) ...................................................................................... 1,523,325.02
Total ........................................................................................................... 38,157,744.50

22

TABLE 11.- VALUES OF GENERAL PROPERTY, PUBLIC UTILITIES DOLLARS BY CLASS OF PROPERTY - - 1995 AND 1996

CLASS OF PROPERTY

ASSESSED VALUES

1995

1995

NET CHANGE 1995

GENERAL PROPERTY Real Estate Motor Vehicles Other personal tangible property
Total, gross value
Exemptions, Homestead, .L".gr!culture and Freeport
Total net taxable general property

98,486,739,512 12,571 '173, 799 24,312,647,172

105,774,036,627 14,541,680,241 26,461 ,810,055

7,287,297,115 1 ,970,506,442 2,149,162,883

135,370,560,483 146,777,526,923

11 ,406,966,440

8,652,973,489

9,202,384,987

549,411 ,498

126,717,586,994 137,575,141 ,936

10,857,554,942

PUBLIC UTILITIES- GROSS (1) MARKET VALUE Railroads Telephones Electric Gas Pipeline Flight Equipment
Total taxable public utilities (1)

1,169,088,000 5,982,799,000 17,617,682,000 1'1 02,662,000
502,466,000 1 ,012,260,000

1,278, 104,000 6,244,115,000 17,568,739,000 1 '140,566,000
537,530,000 1 ,053,949,000

27,386,957,000

27,823,003,000

109,016,000 261,316,000 (48,943,000)
37,904,000 35,064,000 41,689,000
436,046,000

Grand Total Taxable Value (1)

154,104,543,994 165,398,144,936

11 ,293,600,942

(1) Gross utility value includes pollution control and motor vehicle which are excluded from net utility digest. NOTE: Georgia Intangible Personal Property Tax Repealed Effective 1-1-96.

23

Table 12.-1995 PERSONAL INCOME TAX DATA -1995 EARNINGS- BY COUNTY OF RESIDENCE

COUNTY
Appling Atkinson Bacon Baker Baldwin
Banks Barrow Bartow Ben Hill Berrien

(Money Amounts in Dollars):

1994 NUMBER OF RETURNS ADJUSTED GROSS

RESIDENT TABULATED

INCOME LESS DEFICIT

NET

POPULATION

IPER 100

TOTAL

RESI-

TOTAL

I AVG. PER

TAXABLE INCOME

ESTIMATE

DENTS

RETURN

16,169 6,535
10,379 3,692
41,310

6,124 2,760 3,236
894 15,390

38

151 ,344,290 24,713

96,663,696

42

58,866,631

21,328

36,254,927

31

76,019,514 23,492

47,774,627

24

17,065,900 19,089

10,195,225

37

430,744,807 27,989 277,970,476

11,052 34,414 61,674 17,149 15,214

3,366 14,991 22,633
6,947 5,575

30

90,319,236 26,833

59,755,873

44

438,317,392 29,239 277,006,952

37

687,226,331

30,364 450,355,696

41

169,653,274 24,421 107,248,648

37

132,586,533 23,782

84,584,560

AMOUNT OF TAX

TOTAL

LIABILITY

AGI

TOTAL

rVG. PER GROWTH RETURN INDEX

1987=100

5,131,670

838

148

1,875,440

680

180

2,522,701

780

139

517,859

579

96

15,128,521

983

147

3,194,704

949

168

15,096,232 1,007

192

24,756,881

1,094

153

5,730,045

825

153

4,490,066

805

146

Bibb Bleckley Brantley Brooks Bryan
Bulloch Burke Butts Calhoun Camden
Candler Carroll Catoosa Charlton Chatham

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

58,052

38 1,860,699,065 32,052 1,227,775,757 68,717,377 1,184

124

4,961

46

125,100,939 25,217

80,024,031

4,276,758

862

156

4,485

36

106,594,525 23,767

66,790,679

3,497,877

780

190

5,236

34

111 ,737,657 21,340

67,148,413

3,492,495

667

172

8,343

42

274,468,254

32,898 185,669,775 10,097,401

1,210

257

15,229

32

426,205,800 27,986 272,649,521 14,855,910

976

171

7,367

34

167,490,010 22,735 102,829,275

5,357,803

727

134

6,141

39

159,165,825 25,919

99,507,955

5,323,014

867

152

2,383

48

50,965,385 21,387

31,215,349

1,628,823

684

161

10,452

25

276,613,022 26,465 178,385,435

9,489,854

908

200

2,945

35

69,367,620 23,554

43,699,517

2,298,128

780

157

30,473

40

953,373,663 31,286 637,417,913 35,294,433 1,158

166

15,981

34

483,902,177 30,280 317,598,574 17,271,275 1,081

175

2,654

29

68,956,894 25,982

43,698,607

2,292,252

864

162

82,603

37 2,775,649,777 33,602 1,837,866,830 103,133,484 1,249

147

Chattahoochee Chattooga Cherokee Clarke
('I~, -~~,

15,645 22,764 108,854 90,257
3,455

2,408

15

34,131,348 14,174

22,904,401

1,085,220

451

199

9,560

42

221 ,840,361

23,205 142,259,394

7,518,778

786

140

46,166

42 1,869,224,382 40,489 1,247,822,040 69,233,630 1,500

235

33,625

37 1,038,022,064 30,871 690,629,952 39,366,140 1,171

153

888

26

19,853,473 22,358

12,673,931

661,714

745

143

Clayton Clinch Cobb Coffee Colquitt

194,883

82,623

42 2,463,290,675 29,814 1,450,218,319 80,871,175

979

142

6,421

2,273

35

54,108,477 23,805

33,585,004

1,795,881

790

149

508,922

229,523

45 10,067,410,193 43,862 6, 798,965,849 393,818,881

1,716

178

32,038

10,605

33

259,662,940 24,485 164,132,648

8,694,269

820

143

37,530

14,082

38

359,127,058 25,503 234,424,045 12,520,404

889

155

Columbia Cook Coweta Crawford Crisp

79,922 14,009 67,799
9,826 20,634

31,006

39 1,302,026,361

41,993 901 '113,651

49,840,247

1,607

229

5,512

39

122,599,249 22,242

75,330,605

3,971,458

721

147

29,040

43 1,023,472,745 35,244 672,806,074 36,893,366 1,270

213

2,666

27

69,594,742 26,105

43,977,725

2,347,338

880

147

7,631

37

184,867,082 24,226 115,638,722

6,227,672

816

151

Dade Dawson Decatur DeKalb Dodge

13,911

3,879

28

96,839,130 24,965

61,884,334

3,248,608

837

148

11,340

5,085

45

157,997,574 31,071

102,698,826

5,606,054 1,102

214

26,223

9,805

37

219,133,228 22,349 133,977,338

7,015,527

716

145

577,787

257,239

45 9,082,207,855 35,306 5,808,61 0,897 337,330,212 1,311

149

17,849

6,201

35

148,379,911 23,928

93,942,760

4,955,798

799

145

Dooly Dougherty Douglas Early Echols

10,256 98,008 79,863 12,084
2,187

3,915

38

89,041,969 22,744

55,674,312

2,917,317

745

158

35,892

37 1,047,660,707 29,189 684,747,504 37,706,699 1,051

133

33,099

41 1'123,653,722 33,948 718,797,596 40,123,599 1,212

162

4,278

35

103,148,370 24,111

66,978,741

3,534,447

826

141

515

24

11,891,021

23,089

7,287,790

381,575

741

141

Effingham Elbert Emanuel Evans Fannin

30,499 19,110 20,941
9,275 17,047

11,777

39

368,409,009 31,282 241,652,315 13,030,895 1,106

218

8,106

42

191 ,203,180 23,588 118,906,335

6,303,278

778

141

7,976

38

177,280,518 22,227 107,889,058

5,679,634

712

146

3,362

36

81,143,819 24,136

51,592,186

2,744,823

816

148

6,492

38

147,244,242 22,681

91,935,120

4,738,963

730

159

24

Table 12.-1995 PERSONAL INCOME TAX DATA -1995 EARNINGS- BY COUNTY OF RESIDENCE

COUNTY
Fayette Floyd Forsyth Franklin Fulton
Gilmer Glascock Glynn Gordon Grady
Greene Gwinnett Habersham Hall Hancock

(Money Amounts in Dollars):

1994 NUMBER OF RETURNS ADJUSTED GROSS

RESIDENT TABULATED

INCOME LESS DEFICIT

NET

PO PULATION

!PER 100

TOTAL

RES I-

TOTAL

I AVG. PER

TAXABLE INCOME

ESTIMATE

DENTS

RETURN

AMOUNT OF TAX

TO TAL

LIABILITY

A Gl

TOTAL

rVG.PER GROWTH RETURN IN DEX

1987=100

75,928

32,866

43 1,622,536,528 49,368 1,111,517,874 62,680,256 1,907

223

83,284

34,933

42 1,033,550,947 29,587 678,422,044 37,284,492 1,067

142

56,827

26,791

47 1,225,638,348 45,748 846,763, 189 47,590,048 1,776

314

17,451

8,143

47

189,420,371

23,262

119,271 ,485

6,266,562

770

155

690,534

296,642

43 17,599,726,370 59,330 10,745,551,010 633,037,747 2,134

204

15,154 2,346
65,020 37,733 21,165

6,740

44

169,733,969 25,183 108,966,469

5,788,508

859

178

1,198

51

27,026,421

22,560

16,975,288

889,113

742

166

22,946

35

768,899,813 33,509 501 ,623,992 28,062,577 1,223

137

17,787

47

493,484,044 27,744 323,511 ,360 17,683,539

994

166

7,438

35

169,248,536 22,755 103,517,351

5,441,737

732

152

12,646

5,136

41

141,470,393 27,545

91,669,034

4,976,492

969

174

434,030

198,054

46 9,324,596,276 47,081 5,588,428,923 319,204,156 1,612

236

29,556

11,885

40

329,385,775 27,714 213,870,203 11,568,795

973

151

104,966

49,833

47 1,675,477,819 33,622 1'1 08,512,393 61,467,568 1,233

183

9,077

3,424

38

65,964,100 19,265

37,239,115

1,887,085

551

144

Haralson Harris Hart Heard Henry

23,014 19,797 20,430
9,299 78,814

8,832

38

228,363,204 25,856 146,906,868

7,881,370

892

148

9,228

47

313,706,867 33,995 210,166,785 11,518,600 1,248

233

6,762

33

162,697,191 24,061 102,724,609

5,517,691

816

123

3,039

33

73,812,217 24,288

45,584,043

2,389,163

786

468

36,541

46 1,367,507,709 37,424 893,947,379 49,495,549 1,355

244

Houston Irwin Jackson Jasper Jeff Davis

98,337 8,570
33,077 8,981
12,272

39,611

40 1,214,824,358 30,669 806,904,438 44,396,933 1'121

156

2,749

32

64,823,065 23,581

40,194,869

2,138,068

778

142

14,773

45

397,938,683 26,937 252,323,840 13,709,857

928

184

3,212

36

87,035,101

27,097

55,818,377

3,008,530

937

149

4,997

41

122,325,587 24,480

79,333,638

4,183,429

837

146

Jefferson Jenkins Johnson Jones Lamar

17,672 8,563 8,396
21,651 13,646

7,195

41

158,818,439 22,073

97,888,561

5,128,130

713

142

2,948

34

60,308,538 20,457

35,555,701

1,814,410

615

134

2,877

34

62,239,739 21,634

37,628,292

1,980,943

689

128

8,047

37

257,484,604 31,998 172,108,951

9,460,981

1,176

181

5,230

38

128,346,431

24,540

79,650,477

4,229,910

809

142

Lanier Laurens Lee Liberty Lincoln

6,148 42,263 18,967 59,Q42
7,916

1,843

30

43,852,721

23,794

28,231,648

1,516,498

823

150

16,646

39

453,621 ,281

27,251

291 ,266,520 15,718,144

944

155

7,175

38

239,470,133 33,376 160,499,643

8,717,529 1,215

224

12,267

21

276,296,432 22,524 175,162,532

9,096,333

742

196

2,985

38

68,441,842 22,929

41,960,157

2,167,359

726

150

Long Lowndes Lumpkin Macon Madison

7,374 82,179 16,346 13,147 22,874

1,432

19

33,800,505 23,604

21,101,964

1,104,197

771

148

25,491

31

692,902,495 27,182 441,176,362 24,288,222

953

134

5,033

31

150,665,120 29,935

96,773,306

5,320,472 1,057

174

4,455

34

98,566,182 22,125

60,040,210

3,173,291

712

132

9,644

42

245,640,678

25,471

154,828,842

8,339,532

865

163

Marion McDuffie Mcintosh Meriwether Miller

6,164 21,217
9,133 23,001
6,234

1,593

26

38,510,004 24,175

24,191,949

1,285,642

807

127

8,209

39

208,415,981

25,389

130,689,494

6,878,529

838

151

3,334

37

76,272,655 22,877

46,061,583

2,438,155

731

150

7,713

34

170,482,828 22,103 101 ,475,701

5,360,281

695

126

2,179

35

51,621,629 23,691

33,176,223

1,745,922

801

134

Mitchell Monroe Montgomery Morgan Murray

20,687 18,512
7,657 13,785 29,004

7,920

38

168,805,485 21,314 102,737,247

5,349,365

675

147

7,722

42

238,401 ,949 30,873 157,510,047

8,667,897 1,122

193

2,692

35

59,092,840 21,951

36,295,598

1,886,410

701

152

5,881

43

179,210,160 30,473 112,532,115

6,187,828 1,052

187

11,609

40

303,496,214 26,143 200,270,901 10,790,516

929

157

Muscogee Newton Oconee Oglethorpe Paulding

187,103 48,375 20,194 10,637 55,718

61,822

33 1,969,065,517 31,851 1,317,409,912 73,107,654 1,183

147

22,016

46

659,448,165 29,953 422,614,803 23,068,157 1,048

186

9,432

47

367,300,634 38,942 248,285,206 13,785,527 1,462

246

2,632

25

64,300,635 24,430

40,900,012

2,170,358

825

105

22,328

40

773,692,843 34,651 508,765,017 27,727,820 1,242

249

25

Table 12.-1995 PERSONAL INCOME TAX DATA -1995 EARNINGS- BY COUNTY OF RESIDENCE

COUNTY

(Money Amounts in Dollars):

1994 NUMBER OF RETURNS ADJUSTED GROSS

RESIDENT TABULATED

INCOME LESS DEFICIT

NET

POPULATION

IPER 100

TOTAL

RES I-

TOTAL

I AVG. PER

TAXABLE INCOME

ESTIMATE

DENTS

RETURN

AMOUNT OF TAX

TOTAL

LIABILITY

AGI

TOTAL

rVG.PER GROWTH RETURN INDEX

1987=100

Peach Pickens Pierce Pike Polk

22,748 16,286 14,437 10,933 34,606

9,236

41

248,753,435 26,933 156,538,488

8,509,899

921

155

7,031

43

225,469,573 32,068 152,800,817

8,380,266 1,192

156

5,593

39

143,254,018 25,613

94,844,667

5,079,268

908

184

3,948

36

109,682,151 27,782

69,406,760

3,726,883

944

146

14,230

41

350,427,848 24,626 220,447,408 11,883,543

835

137

Pulaski Putnam Quitman Rabun Randolph

8,238 15,619
2,377 12,238
8,130

2,490

30

63,187,246 25,376

40,525,610

2,160,189

868

112

6,481

41

193,339,036 29,832 127,635,309

6,911,470 1,066

200

722

30

14,981,575 20,750

9,028,613

448,758

622

211

5,434

44

131,769,127 24,249

82,819,467

4,394,965

809

172

2,661

33

56,490,874 21,229

33,637,068

1,768,073

664

138

Richmond Rockdale Schley Screven Seminole

196,032 62,032 3,730 14,126 9,258

68,859

35 1,926,891 ,012 27,983 1,238,595,386 67,608,777

982

129

26,093

42

987,509,491

37,846 650,407,017 36,480,314

1,398

177

1,284

34

32,767,849 25,520

21,794,957

1,167,217

909

155

5,127

36

121,517,007 23,701

75,812,150

3,913,200

763

140

3,238

35

75,178,933 23,218

46,478,128

2,461,628

760

143

Spalding Stephens Stewart Sumter Talbot

57,016 24,735
5,472 31,347
6,743

23,373

41

659,633,646 28,222 421,874,448 23,092,921

988

148

11,039

45

272,176,747 24,656 171,103,759

9,023,273

817

151

1,920

35

40,038,476 20,853

23,899,349

1,257,025

655

144

11,282

36

311 ,713,865 27,629 199,812,306 10,927,737

969

153

2,099

31

45,779,085 21,810

28,249,655

1,444,707

688

126

Taliaferro Tattnall Taylor Telfair Terrell

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

696

38

13,900,033 19,971

8,283,340

420,611

604

135

6,806

37

153,648,522 22,575

94,591,027

4,974,219

731

157

3,447

44

75,973,063 22,040

46,307,530

2,409,988

699

153

4,779

41

97,107,203 20,320

58,717,666

2,989,870

626

143

3,999

37

86,368,258 21,597

53,638,464

2,808,560

702

136

Thomas Tift Toombs Towns Treutlen

40,336 35,494 24,842
7,350 5,960

14,523

36

407,658,860 28,070 264,722,322 14,452,105

995

138

14,662

41

401 ,389,766 27,376 260,149,214 14,125,679

963

161

8,436

34

207,702,295 24,621 129,790,683

6,912,594

819

125

3,135

43

78,210,840 24,948

48,481,561

2,544,204

812

199

2,002

34

41,168,561

20,564

24,355,125

1,249,782

624

133

Troup Turner Twiggs Union Upson

57,611 8,905 9,892
13,606 26,762

22,537

39

678,597,259 30,110 444,222,346 24,265,898 1,077

149

3,604

40

74,853,589 20,770

45,360,476

2,353,639

653

149

3,068

31

76,457,305 24,921

48,438,995

2,589,351

844

142

5,203

38

128,522,017 24,702

79,051,714

4,137,178

795

195

11,095

41

272,480,060 24,559 171 ,905,849

9,174,725

827

143

Walker Walton Ware Warren Washington

59,911 44,703 35,630
6,108 19,815

22,461

37

616,665,578 27,455 401 ,923,137 21,797,004

970

149

17,768

40

560,658,430 31,554 361,210,666 19,656,759 1,106

188

13,836

39

359,012,929 25,948 230,266,352 12,484,643

902

144

2,223

36

46,664,817 20,992

27,675,884

1,417,147

637

135

7,423

37

221 ,024,566 29,776 147,305,306

8,076,142 1,088

163

Wayne Webster Wheeler White Whitfield

24,277 2,255 4,817
14,591 76,729

6,511

27

174,673,857 26,828 113,096,201

6,006,653

923

118

692

31

16,169,518 23,366

10,425,522

552,277

798

137

1,675

35

35,025,734 20,911

20,954,673

1,065,140

636

142

6,746

46

177,414,917 26,299 112,639,995

6,011,618

891

191

35,517

46 1,127,120,189 31,735 755,928,236 42,240,796 1,189

150

Wilcox Wilkes Wilkinson Worth Other

7,084

2,820

40

61,475,571

21,800

37,917,524

1,955,191

693

156

10,562

4,416

42

106,797,805 24,184

67,643,099

3,563,486

807

134

10,490

3,945

38

104,717,126 26,544

67,282,347

3,600,090

913

128

21,213

7,994

38

193,832,183 24,247 123,323,563

6,553,430

820

172

233,268

2,148,963,817

9,212 4,230,937,140 222,567,341

954

161

TOTAL

7,055,336

3,075,787

44 104,219,481 ,959 33,884 69,551 ,936,652 3,899,804,715 1,268

173

26

TABLE 16-1996 MILLAGE RATES BY COUNTY -ALPHABETICALLY LISTED

COUNTY I RATE

COUNTY I RATE

COUNTY I RATE

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

20.22 21.56 25.00 20.49 29.18 18.71 29.52 26.57 36.53 23.50 34.45 25.82 31.04 23.35 28.57 18.79 16.75 32.58 23.17 29.62 19.46 24.59 18.54 33.07 35.62 12.72 18.92 25.99 37.83 25.68 24.72 29.85 29.43 21.72 24.07 25.21 22.73 29.67 34.52 28.46 22.78 29.78 21.85 41.26 23.00 28.20 29.26 30.83 18.25 23.95 31.96 24.54 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

22.36 18.22 34.32 33.92 21.95 18.89 40.03 20.23 23.59 25.26 23.12 21.60 21.59 35.70 19.24 23.91 48.35 24.36 24.85 15.31 23.53 35.79 22.57 28.79 27.96 28.72 23.45 24.90 26.68 28.20 21.20 26.35 26.04 20.63 29.32 34.39 29.26 30.14 19.49 28.32 26.56 22.76 22.13 23.85 25.65 30.52 28.66 20.70 18.28 21.68 25.96 20.30 40.75

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

30.62 24.63 23.20 30.94 34.95 24.47 26.30 21.51 25.69 29.23 25.67 33.64 15.21 20.45 26.35 39.53 31.18 28.17 18.94 32.70 26.80 23.25 28.06 34.18 34.27 27.50 17.10 21.74 24.28 21.32 21.85 19.95 11.00 28.70 28.27 28.35 29.38 13.66 26.15 21.17 29.33 29.33 26.62 26.61 28.45 27.99 21.55 24.47 19.10 28.11 22.65 24.56 24.60

39

TABLE 17-1996 MILLAGE RATES BY COUNTY- NUMERICALLY LISTED

COUNTY I RATE

COUNTY I RATE

COUNTY I RATE

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

11.00 12.72 13.66 15.21 15.31 16.75 17.10 18.22 18.25 18.28 18.54 18.71 18.79 18.89 18.92 18.94 19.10 19.24 19.46 19.49 19.62 19.95 20.22 20.23 20.30 20.45 20.49 20.63 20.70 21.17 21.20 21.32 21.51 21.55 21.56 21.59 21.60 21.68 21.72 21.74 21.85 21.85 21.95 22.13 22.36 22.57 22.65 22.73 22.76 22.78 23.00 23.12 23.17

Oglethorpe Stewart Brooks Jeff Davis Berrien Heard Glascock McDuffie Hall Echols Colquitt Terrell Haralson White Pickens Elbert Wilkinson Carroll Worth Oconee Clayton Harris Jefferson Bacon Columbia Glynn Mcintosh Putnam Clay Polk Bleckley Morgan Cherokee Lanier Upson Pierce Richmond Lamar Macon Bartow Washington Warren Jenkins Stephens Tattnall Jackson Webster Sumter Wilcox Screven Dooly Johnson Troup

23.20 23.25 23.35 23.45 23.50 23.53 23.59 23.85 23.91 23.95 24.07 24.28 24.36 24.47 24.47 24.54 24.56 24.59 24.60 24.63 24.72 24.85 24.90 25.00 25.21 25.26 25.65 25.67 25.68 25.69 25.82 25.96 25.99 26.04 26.15 26.30 26.35 26.35 26.56 26.57 26.61 26.62 26.68 26.80 27.50 27.96 27.99 28.06 28.11 28.17 28.20 28.20 28.27

Lumpkin Turner Wayne Crisp Bryan Miller Treutlen Jasper Irwin Baldwin Pulaski Lincoln Dougherty Lee Ware Walton Twiggs Cobb Barrow Camden Coweta Dawson Clinch Long Meriwether Newton Douglas Paulding Brantley Schley Effingham Butts Spalding Charlton Quitman Floyd Talbot Taliaferro Fayette Liberty Bibb Crawford Peach Chatham Gwinnett Henry Ben Hill Clarke Rockdale Fulton Muscogee DeKalb Hancock

28.32 28.35 28.45 28.46 28.57 28.66 28.70 28.72 28.79 29.18 29.23 29.26 29.26 29.32 29.33 29.33 29.38 29.43 29.52 29.62 29.67 29.78 29.85 30.14 30.52 30.62 30.83 30.94 31.04 31.18 31.96 32.58 32.70 33.07 33.64 33.92 34.18 34.27 34.32 34.39 34.45 34.52 34.95 35.62 35.70 35.79 36.53 37.83 39.53 40.03 40.75 41.26 48.35

40

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 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 Distributors 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 Intangibles, recording fees ...................................................................................................................... 8,22 Interest and other property tax revenues ............................................................................................. 8,22,23 Net public utilities .................................................................................................................... 27,28,29,30,31 Public Service Commission (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
41

TABLE 15- CORPORATION INCOME TAX RETURNS BY TAXABLE INCOME CLASS -1995 TAX YEAR RETURNS

TYPE OF CORPORATION AND TAXABLE INCOME CLASS

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

7,940 3,152 4,891 3,882 2,924 1,600
620 393 535 101,785
127,722
3,134 958
1,407 1,065 1,011 1,206
710 531 818 19,791
30,631
11,074 4,110 6,298 4,947 3,935 2,806 1,330 924 1,353
121,576
158,353

6.22 2.47 3.83 3.04 2.29 1.25 0.49 0.31 0.42 79.69
100.00
10.23 3.13 4.59 3.48 3.30 3.94 2.32 1.73 2.67 64.61
100.00
6.99 2.60 3.98 3.12 2.48 1.77 0.84 0.58 0.85 76.78
100.00

14,210,092 23,075,540 80,586,727 140,621,384 205,548,873 242,118,863 220,050,758 272,183,824 3,097,924, 761
897
4,296,321,719
5,055,802 6,984,474 23,108,037 38,488,574 72,439,990 196,303,948 253,666,468 380,940,855 3,703,575,156
4,680,563,304
19,265,894 30,060,014 103,694,764 179,109,958 277,988,863 438,422,811 473,717,226 653,124,679 6,801,499,917
897
8,976,885,023

0.33 0.54 1.88 3.27 4.78 5.64 5.12 6.34 72.11
100.00
0.11 0.15 0.49 0.82 1.55 4.19 5.42 8.14 79.13
100.00
0.21 0.33 1.16 2.00 3.10 4.88 5.28 7.28 75.77
100.00

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

COUNTY

1994
Population Estimate

Master
Economic Rank

1996 Automobile Registrations

Number

Rank

1995 Adj. Gross Income Reported (GA Returns)

Thousand Dollars

Rank

1996 Net Property And Utility Digest

Thousand Dollars

Rank

Wheeler Schley Baker Clay Quitman

4,817

151

3,730

153

3,692

152

3,455

154

2,377

159

2,595

149

1,714

154

2,125

152

1,669

155

909

159

35,026 32,768 17,066 19,853 14,982

149

64,335

150

152

46,685

155

155

93,055

142

154

51,793

153

157

31,563

158

Glascock Webster Echols Taliaferro Other

2,346

156

2,255

158

2,187

155

1,821

157

1,207 989
2,054 1,090
1

156

27,026

158

16,170

153

11,891

157

13,900

2,148,964

153

48,034

154

156

38,340

157

159

61,561

151

158

42,645

156

0

TOTAL

7,055,336

4,208,439

104,219,482

147,340,348

NOTE: COUNTIES ARE LISTED IN DESCENDING ORDER PER 1994 CENSUS w
'-J

Per Capita Amounts of Three Indicators

Auto Reg.
0.539 0.460 0.576 0.483 0.382
0.514 0.439 0.939 0.599

Income Reported
7,271 8,785 4,622 5,746 6,303
11,520 7,171 5,437 7,633

Net Digest
13,356 12,516 25,204 14,991 13,278
20,475 17,002 28,149 23,419

0.596

14,772 20,884

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 w Randolph 0"> Taylor
Lincoln Montgomery Long Towns Wilcox
Talbot Atkinson Clinch Miller Marion
Lanier Warren Treutlen Stewart Calhoun

1994
Population Estimate

Master
Economic Rank

1996 Automobile Registrations

Number

Rank

9,299 9,275 9,258 9,232 9,133
9,077 8,981 8,905 8,570 8,563
8,477 8,396 8,238 8,130 7,918
7,916 7,657 7,374 7,350 7,084
6,743 6,535 6,421 6,234 6,164
6,148 6,108 5,960 5,472 4,940

115 124 125 126 121
130 113 127 129 134
128 136 131 135 132
133 140 146 111 137
144 143 138 141 145
149 142 148 150 147

5,382 4,743 4,713 4,217 4,666
3,925 5,602 4,040 4,134 3,878
4,357 3,915 4,669 3,677 4,114
4,323 3,465 3,412 5,769 3,096
3,617 3,025 2,799 3,025 3,207
2,709 3,339 3,495 2,474 2,572

120 124 125 130 127
134 117 133 131 136
128 135 126 137 132
129 140 141 114 144
138 145 147 146 143
148 142 139 151 150

1995 Adj. Gross Income Reported (GA Returns)

Thousand Dollars

Rank

73,812

125

81 '144

117

75,179

123

68,957

128

76,273

120

65,964

130

87,035

115

74,854

124

64,823

131

60,309

136

69,368

127

62,240

134

63,187

133

56,491

139

75,973

122

68,442

129

59,093

137

33,801

151

78,211

118

61,476

135

45,779

144

58,867

138

54,108

140

51,622

141

38,510

148

43,853

145

46,665

143

41,169

146

40,038

147

50,965

142

1996 Net Property And Utility Digest

Thousand Dollars

Rank

235,484

98

119,692

131

136,692

126

145,357

121

160,140

116

143,557

122

185,477

108

138,801

124

139,119

123

104,674

136

129,664

128

88,822

143

120,668

130

106,413

134

105,111

135

107,551

133

85,970

146

93,360

141

210,683

103

97,071

138

84,026

147

88,245

144

114,776

132

101,658

137

96,057

139

64,490

149

95,497

140

54,539

152

83,541

148

86,926

145

Per Capita Amounts of Three Indicators

Auto Reg.

Income Reported

Net Digest

0.579 0.511 0.509 0.457 0.511

7,938 8,749 8,120 7,469 8,351

25,324 12,905 14,765 15,745 17,534

0.432 0.624 0.454 0.482 0.453

7,267 9,691 8,406 7,564 7,043

15,815 20,652 15,587 16,233 12,224

0.514 0.466 0.567 0.452 0.520
0.546 0.453 0.463 0.785 0.437

8,183 7,413 7,670 6,948 9,595
8,646 7,717 4,584 10,641 8,678

15,296 10,579 14,648 13,089 13,275
13,587 11,228 12,661 28,664 13,703

0.536 0.463 0.436 0.485 0.520

6,789 9,008 8,427 8,281 6,248

12,461 13,504 17,875 16,307 15,584

0.441 0.547 0.586 0.452 0.521

7,133 7,640 6,907 7,317 10,317

10,490 15,635
9,151 15,267 17,596

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 w Brantley Ul Jeff Davis
Rabun Early Telfair Dawson Banks
Pike Terrell Bleckley Oglethorpe Wilkes
Wilkinson Bacon Dooly Twiggs Crawford

1994
Population Estimate

Master
Economic Rank

1996 Automobile Registrations

Number

Rank

15,582

101

7,137

101

15,214

98

6,954

104

15,154

74

11,080

74

14,591

73

10,634

77

14,437

100

7,459

98

14,126

102

14,009

104

13,911

110

13,785

88

13,646

97

7,360

100

6,905

105

6,898

106

7,895

96

8,366

93

13,606

89

13,147

103

12,646

92

12,342

112

12,272

108

9,385

85

7,023

103

7,128

102

6,064

110

6,226

109

12,238

77

12,084

106

11,579

118

11,340

91

11,052

99

8,808

90

5,939

112

5,515

118

8,628

91

7,417

99

10,933

107

10,901

120

10,753

114

10,637

119

10,562

105

7,589

97

5,259

122

5,625

116

6,644

107

6,233

108

10,490

109

10,379

122

10,256

117

9,892

116

9,826

123

5,378

121

4,749

123

5,442

119

5,797

113

5,693

115

1995 Adj. Gross Income Reported (GA Retwns)

Thousand Dollars
111,738 132,587 169,734 177,415 143,254
121,517 122,599
96,839 179,210 128,346
128,522 98,566
141,470 106,595 122,326
131,769 103,148
97,107 157,998
90,319
109,682 86,368
125,101 64,301
106,798
104,717 76,020 89,042 76,457 69,595

Rank
104 96 80 76 94
103 101 112
75 99
98 110
95 107 102
97 109 111
88 113
105 116 100 132 106
108 121 114 119 126

1996 Net Property And Utility Digest

Thousand Dollars

Rank

206,763

104

218,694

100

385,313

65

385,530

64

181,976

112

197,261

106

187,802

107

157,734

117

309,456

80

215,316

102

352,354

68

236,799

97

334,393

72

146,663

120

184,052

110

617,649

41

256,578

93

153,966

119

278,054

89

259,304

91

175,013

113

155,215

118

130,501

127

169,131

115

221,088

99

241,056

96

137,299

125

169,542

114

182,249

111

123,912

129

Per Capita Amounts of Three Indicators

Auto Reg.
0.458 0.457 0.731 0.729 0.517
0.521 0.493 0.496 0.573 0.613
0.690 0.534 0.564 0.491 0.507
0.720 0.491 0.476 0.761 0.671
0.694 0.482 0.523 0.625 0.590

Income Reported
7,171 8,715 11,201 12,159 9,923
8,602 8,751 6,961 13,000 9,405
9,446 7,497 11 '187 8,637 9,968
10,767 8,536 8,386
13,933 8,172
10,032 7,923
11,634 6,045
10,112

Net Digest
13,269 14,375 25,426 26,422 12,605
13,964 13,406 11,339 22,449 15,779
25,897 18,012 26,443 11,883 14,998
50,470 21,233 13,297 24,520 23,462
16,008 14,239 12,136 15,900 20,932

0.513 0.458 0.531 0.586 0.579

9,983 7,324 8,682 7,729 7,083

22,980 13,229 16,531 18,424 12,611

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

COUNTY

1994
Population Estimate

Master
Economic Rank

1996 Automobile Registrations

Number

Rank

Chattooga Peach Jones Burke McDuffie

22,764

64

12,526

63

22,748

75

10,513

78

21,651

61

14,121

56

21,602

56

11,247

72

21,217

72

11,763

67

Worth Grady Emanuel Mitchell Crisp

21,213

80

11,075

75

21,165

81

11,378

69

20,941

86

10,183

81

20,687

84

10,459

79

20,634

82

10,057

82

Hart Oconee Bryan w Washington
+= Harris

20,430

63

12,601

62

20,194

52

13,833

57

19,942

62

11,424

68

19,815

71

9,891

84

19,797

55

12,928

60

Elbert Lee Monroe Tattnall Dodge

19,110

79

11 '1 08

73

18,967

78

10,416

80

18,512

53

12,224

65

18,167

95

8,204

94

17,849

96

8,821

89

Jefferson Franklin Ben Hill Fannin Lumpkin

17,672

93

8,934

88

17,451

69

12,793

61

17,149

94

8,110

95

17,047

85

11,293

71

16,346

87

9,945

83

Pickens

16,286

67

10,874

76

Appling

16,169

76

8,434

92

Chattahoochee

15,645

139

5,940

111

Butts

15,631

90

9,045

86

Putnam

15,619

70

8,997

87

1995 Adj. Gross Income Reported (GA Returns)

Thousand Dollars
221,840 248,753 257,485 167,490 208,416
193,832 169,249 177,281 168,805 184,867
162,697 367,301 274,468 221,025 313,707
191,203 239,470 238,402 153,649 148,380
158,818 189,420 169,653 147,244 150,665

Rank
65 59 5e 84 68
70 82 77 83 74
85 44 54 66 49
72 61 62 89 92
87 73 81 93 91

225,470

64

151,344

90

34,131

150

159,166

86

193,339

71

1996 Net Property And Utility Digest

Thousand Dollars

Rank

332,721

73

289,137

85

322,941

76

1,788,010

16

313,323

79

281,098

87

293,562

84

273,170

90

319,670

78

299,550

83

479,720

52

460,970

56

345,714

70

395,585

63

448,419

58

288,677

86

278,594

88

821,423

33

203,224

105

184,758

109

251,346

95

322,313

77

218,071

101

306,482

82

328,756

74

349,961

69

615,106

42

29,695

159

258,872

92

473,154

54

Per Capita Amounts of Three Indicators

Auto Reg.

Income Reported

Net Digest

0.550 0.462 0.652 0.521 0.554

9,745 10,935 11,893
7,753 9,823

14,616 12,710 14,916 82,771 14,768

0.522 0.538 0.486 0.506 0.487

9,137 7,997 8,466 8,160 8,959

13,251 13,870 13,045 15,453 14,517

0.617 0.685 0.573 0.499 0.653

7,964 18,189 13,763
11 '154 15,846

23,481 22,827 17,336 19,964 22,651

0.581 0.549 0.660 0.452 0.494

10,005 12,626 12,878
8,458 8,313

15,106 14,688 44,372
11 '186 10,351

0.506 0.733 0.473 0.662 0.608

8,987 10,854
9,893 8,638 9,217

14,223 18,470 12,716 17,979 20,112

0.668 0.522 0.380 0.579 0.576

13,844 9,360 2,182
10,183 12,378

21,488 38,042
1,898 16,561 30,294

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

w w

Tift Polk

Barrow Jackson Coffee Sumter Effingham

Habersham Murray Upson Decatur Toombs

Stephens Wayne Haralson Meriwether Madison

1994
Population Estimate

Master
Economic Rank

1996 Automobile Registrations

Number

Rank

56,827

13

47,818

19

55,718

28

35,589

28

48,375

30

30,639

32

47,835

37

22,746

38

46,478

35

26,019

35

44,703

32

30,018

33

42,263

36

22,373

40

41,662

47

18,125

47

41,310

41

19,356

44

40,336

39

22,713

39

37,733

34

23,056

37

37,530

43

19,556

42

35,630

49

17,366

48

35,494

42

19,065

45

34,606

48

19,431

43

34,414

38

23,171

36

33,077

40

20,466

41

32,038

50

16,571

49

31,347

54

15,224

53

30,499

46

16,391

51

29,556

44

18,697

46

29,004

51

16,426

50

26,762

57

15,249

52

26,223

59

13,773

59

24,842

66

12,491

64

24,735

58

14,568

54

24,277

68

11,316

70

23,014

65

13,808

58

23,001

83

11,839

66

22,874

60

14,416

55

1995 Adj. Gross Income Reported (GA Returns)

Thousand Dollars
1,225,638 773,693 659,448 426,206 483,902
560,658 453,621 276,613 430,745 407,659
493,484 359,127 359,013 401,390 350,428
438,317 397,939 259,663 311,714 368,409
329,386 303,496 272,480 219,133 207,702
272,177 174,674 228,363 170,483 245,641

Rank
15 25 31 39 35
33 36 52 38 40
34 45 46 41 47
37 42 57 50 43
48 51 55 67 69
56 78 63 79 60

1996 Net Property And Utility Digest

Thousand Dollars

Rank

2,077,552

12

845,430

30

844,346

31

744,883

37

683,411

38

825,494

32

763,252

36

573,031

46

481,606

51

664,434

40

799,708

34

497,523

50

437,680

60

560,575

47

440,684

59

583,555

44

573,205

45

498,363

49

402,023

62

502,701

48

611,409

43

462,145

55

364,313

67

448,550

57

325,338

75

384,663

66

424,038

61

307,362

81

252,727

94

344,939

71

Per Capita Amounts of Three Indicators

Auto Reg.
0.841 0.639 0.633 0.476 0.560
0.672 0.529 0.435 0.469 0.563
0.611 0.521 0.487 0.537 0.562
0.673 0.619 0.517 0.486 0.537
0.633 0.566 0.570 0.525 0.503

Income Reported
21,568 13,886 13,632
8,910 10,411
12,542 10,733
6,639 10,427 10,107
13,078 9,569
10,076 11,309 10,126
12,737 12,031
8,105 9,944 12,079
11 '144 10,464 10,182
8,357 8,361

Net Digest
36,559 15,173 17,454 15,572 14,704
18,466 18,060 13,754 11,658 16,472
21,194 13,257 12,284 15,794 12,734
16,957 17,329 15,555 12,825 16,483
20,686 15,934 13,613 17,105 13,096

0.589 0.466 0.600 0.515 0.630

11,004 7,195 9,923 7,412 10,739

15,551 17,467 13,355 10,988 15,080

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

COUNTY
Fulton DeKalb Cobb Gwinnett Chatham
Richmond Clayton Musco gee Bibb Cherokee
Hall Houston Dougherty w Clarke N Floyd
Lowndes Columbia Douglas Henry Whitfield
Carroll Fayette Coweta Glynn Rockdale
Bartow Walker Liberty Troup Spalding

1994
Population Estimate

Master
Economic Rank

1996 Automobile Registrations

Number

Rank

690,534

1

383,564

1

577,787

3

359,971

2

508,922

2

345,957

3

434,030

4

299,456

4

225,223

5

125,563

6

196,032

7

107,729

7

194,883

6

156,728

5

187,103

8

93,819

8

154,802

9

84,864

9

108,854

10

74,577

10

104,966

11

72,022

11

98,337

17

57,763

12

98,008

21

47,387

20

90,257

20

47,329

21

83,284

19

47,911

18

82,179

27

45,832

22

79,922

16

49,815

16

79,863

18

53,642

14

78,814

14

53,521

15

76,729

15

48,888

17

76,563

25

43,947

23

75,928

12

53,868

13

67,799

22

42,823

24

65,020

23

38,571

27

62,032

26

39,394

26

61,674

24

40,885

25

59,911

33

32,274

29

59,042

45

27,915

34

57,611

29

32,151

30

57,016

31

30,920

31

1995 Adj. Gross Income Reported (GA Returns)

Thousand Dollars

Rank

17,599,726

1

9,082,208

4

10,067,410

2

9,324,596

3

2,775,650

5

1,926,891

8

2,463,291

6

1,969,066

7

1,860,699

10

1,869,224

9

1,675,478

11

1,214,824

16

1,047,661

19

1,038,022

20

1,033,551

21

692,902

27

1,302,026

14

1'123,654

18

1,367,508

13

1,127,120

17

953,374

24

1,622,537

12

1,023,473

22

768,900

26

987,509

23

687,226

28

616,666

32

276,296

53

678,597

29

659,634

30

1996 Net Property And Utility Digest

Thousand Dollars

Rank

21,999,002

1

12,478,510

3

13,108,784

2

10,672,388

4

4,689,869

5

3,084,392

7

4,310,455

6

2,773,749

8

2,711,509

9

2,271,287

11

2,474,727

10

1,457,010

24

1,441,336

25

1,524,008

21

1,830,285

15

1,323,120

27

1,588,318

19

1,517,006

22

1,730,472

18

1,858,541

14

1,144,589

28

1,933,043

13

1,473,974

23

1,771,007

17

1,358,734

26

1,566,405

20

677,746

39

476,464

53

1,044,981

29

776,938

35

Per Capita Amounts of Three Indicators

Auto Reg.

Income Reported

Net Digest

0.555 0.623 0.680 0.690 0.558

25,487 15,719 19,782 21,484 12,324

31,858 21,597 25,758 24,589 20,823

0.550 0.804 0.501 0.548 0.685
0.686 0.587 0.483 0.524 0.575

9,829 12,640 10,524 12,020 17,172
15,962 12,354 10,690 11,501 12,410

15,734 22,118 14,825 17,516 20,865
23,576 14,816 14,706 16,885 21,976

0.558 0.623 0.672 0.679 0.637

8,432 16,291 14,070 17,351 14,690

16,100 19,873 18,995 21,956 24,222

0.574 0.709 0.632 0.593 0.635

12,452 21,369 15,096 11,826 15,919

14,950 25,459 21,740 27,238 21,904

0.663 0.539 0.473 0.558 0.542

\11 '143 10,293
4,680 11,779 11,569

25,398 11,313
8,070 18,139 13,627

TABLE 13- SELECTED TAX STATIS"fmS AND ESTIMATES 9Y COUNTY

CALENDAR YEAR 1996

COUNTY

ASSESSED VALUE ($1 ,OOO's) (2)

GENERAL PROPERTY

I

GROSS

I

NET

I

NET PUBLIC UTILITY

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD- CALENDAR YEAR

PASSENGER
CARS
I

TRUCKS

I TRAILERS
I

I MOTOR

BUSES

CYCLES

I

TOTAL

Troup Turner Twiggs Union Upson

1,124,667 137,216 176,066 377,383 401,916

1,012,988 129,472 169,265 344,255 347,166

31,993

32,151

15,070

4,104

494

9,329

4,040

2,777

794

42

12,984

5,797

3,544

1,113

102

8,099

9,385

6,695

2,682

387

17,147

15,249

7,960

2,505

278

26

51,846

6

7,659

10

10,566

12

19,161

15

26,007

Walker Walton Ware Warren Washington

719,904 867,420 411,772
88,781 380,003

653,170 796,090 382,163
83,475 363,987

24,576

32,274

17,810

3,682

616

29,404

30,018

18,031

6,301

620

55,517

17,366

9,660

3,997

268

12,022

3,339

1,783

570

37

31,598

9,891

6,539

1,959

151

28

54,409

26

54,997

20

31,311

3

5,732

29

18,569

Wayne Webster Wheeler White Whitfield

413,416 37,706 61,556
399,270 1,848,463

398,571 35,703 57,867
369,534 1,811,720

25,467 2,637 6,468 15,996
46,821

11,316 989
2,595 10,634 48,888

7,953 736
2,012 7,146 26,285

3,340 177 700
2,576 8,882

162 2
21 256 1,008

10

22,781

0

1,904

11

5,339

16

20,629

66

85,128

Wilcox

96,734

90,622

6,449

3,096

2,428

642

35

4

6,205

Wilkes

227,362

212,844

8,244

6,233

3,705

1,332

86

8

11,364

w

Wilkinson

233,381

225,533

15,523

5,378

3,920

1,383

88

6

10,775

Worth

290,725

267,004

14,094

11,075

7,568

3,134

182

6

21,966

Other

1

0

0

0

0

1

STATE TOTAL 146,777,530

137,575,142

9,765,206

4,208,439

1,734,917

550,022

71,759

4,049

6,569,185

(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. Assessed value includes public utilities in general property beinning with 1991.

TABLE 13- SELECTED TAX STJ\TISTICS AND ESTIMATES BY COUNTY

CALENDAR YEAR 1996

COUNTY

ASSESSED VALUE ($1 ,OOO's) (2)

GENERAL PROPERTY

I

GROSS

I

NET

I

NET PUBLIC UTILITY

PASSENGER CARS

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD- CALENDAR YEAR

TRUCKS
I

I TRAILERS I

I MOTOR

BUSES

CYCLES

I

TOTAL

Muscogee Newton Oconee Oglethorpe Paulding

2,899,186 937,066 491,872 167,132 866,077

2,667,701 815,908 444,019 158,287 811,642

106,048 28,438 16,951 10,844 33,788

93,819 30,639 13,833
6,644 35,589

30,288 15,951
6,924 4,569 21,677

7,259 5,344 2,703 1,758 7,249

1,187 629 260 132 958

60

132,613

23

52,586

16

23,736

6

13,109

32

65,504

Peach Pickens Pierce Pike Polk

298,499 347,168 179,842 187,027 451,721

278,198 331,223 168,720 168,965 413,542

10,939

10,513

5,192

1,903

189

18,738

10,874

7,247

2,270

314

13,256

7,459

5,577

2,226

106

6,048

7,589

5,158

1,941

201

27,142

19,431

11,295

2,952

324

18

17,815

11

20,716

3

15,371

8

14,897

18

34,020

Pulaski Putnam Quitman Rabun Randolph

120,964

113,782

6,886

4,669

2,878

1,031

67

380,281

354,650

118,504

8,997

5,941

2,889

191

31,690

30,074

1,489

909

528

279

11

509,828

492,803

124,846

8,808

6,444

2,091

316

105,367

100,855

5,558

3,677

2,330

791

19

4

8,650

5

18,024

0

1,727

13

17,672

3

6,820

Richmond

3,168,020

2,957,729

126,663

107,729

33,358

8,690

1,244

86

151,107

Rockdale

1,424,854

1,305,151

53,583

39,394

17,455

6,029

903

33

63,813

w

Schley

47,998

44,383

2,302

1,714

1,312

484

19

2

3,531

0

Screven

200,297

181,936

15,325

7,360

4,646

1,408

81

7

13,502

Seminole

146,338

129,831

6,861

4,713

2,993

1,294

61

4

9,066

Spalding Stephens Stewart Sumter Talbot

831,995 428,963
82,188 414,690
87,899

752,001 365,924
78,117 372,949
76,790

24,937

30,920

14,210

4,658

587

18,739

14,568

7,722

2,987

304

5,424

2,474

1,319

340

20

29,074

15,224

8,057

2,495

217

7,236

3,617

1,991

608

50

23

50,398

21

25,602

3

4,156

9

26,002

6

6,273

Taliaferro Tattnall Taylor Telfair Terrell

41,084

39,202

3,443

1,090

603

185

29

202,839

187,797

15,427

8,204

6,114

1,898

95

101,208

95,711

9,400

4,114

2,864

968

65

164,761

142,781

11,185

5,515

3,474

1,104

49

160,502

147,811

7,404

5,259

2,843

1,007

70

2

1,909

8

16,320

2

8,012

5

10,147

5

9,184

Thomas Tift Toombs Towns Treutlen

688,660 631,715 350,409 212,071
54,466

645,149 528,599 306,079 204,510
49,758

19,285

22,713

11,398

4,125

267

31,976

19,065

11,663

3,649

312

19,259

12,491

7,947

2,658

175

6,173

5,769

3,960

1,685

163

4,781

3,495

2,225

561

51

30

38,533

20

34,710

11

23,282

3

11 ,581

6

6,338

TABLE 13- SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY

CALENDAR YEAR 1996

COUNTY

ASSESSED VALUE ($1 ,ODD's) (2)

GENERAL PROPERTY

I

GROSS

l

NET

I

NET PUBLIC UTILITY

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD- CALENDAR YEAR

PASSENGER

TRUCKS

I TRAILERS

MOTOR

BUSES

CARS

I

I

I CYCLES

I

TOTAL

Haralson Harris Hart Heard Henry

300,301 417,193 485,237 118,100 1,879,145

280,030 391,921 458,449 111,650 1,647,631

27,332 56,498 21,271 123,834 82,841

13,808 12,928 12,601
5,382 53,521

8,939 7,884 6,981 3,889 28,443

2,793 2,871 2,697 1,218 9,809

230 298 237 102 1,547

8

25,778

6

23,988

14

22,530

10

10,601

38

93,357

Houston Irwin Jackson Jasper Jeff Davis

1,478,169 147,390 650,283 180,797 192,537

1,398,863 131,636 540,494 156,623 173,392

58,147 7,483
32,711 28,854 10,660

57,763 4,134
20,466 5,602 6,226

23,970 3,109
12,823 3,768 4,939

7,964 1,000 4,742 1,523 1,613

1,196 55
473 110
68

56

90,948

4

8,302

13

38,517

5

11,008

1

12,847

Jefferson Jenkins Johnson Jones Lamar

256,535 101,408
88,829 301,873 230,198

231,664 93,877 81,882
287,859 203,058

19,682

8,934

4,892

1,728

99

10,797

3,878

2,602

801

28

6,940

3,915

2,681

756

47

35,082

14,121

8,328

3,386

324

12,258

8,366

4,429

1,647

197

17

15,669

4

7,313

1

7,400

7

26,165

5

14,644

Lanier

63,096

59,281

5,209

2,709

2,034

688

33

4

5,468

Laurens

775,845

735,858

27,394

22,373

12,913

3,680

359

22

39,346

N
c..o

Lee Liberty

285,436 457,974

266,864 440,275

11,730

10,416

6,346

2,851

207

36,189

27,915

9,020

2,349

665

8

19,828

10

39,960

Lincoln

107,956

101 ,491

6,060

4,323

2,672

1,282

95

4

8,377

Long Lowndes Lumpkin Macon Madison

89,663 1,341,884
357,233 231,958 333,442

85,425 1,258,352
316,874 223,586 314,253

7,935

3,412

2,569

1,073

70

64,768

45,832

20,464

7,170

820

11,882

9,945

6,737

1,966

333

13,213

7,023

3,717

1,226

74

30,686

14,416

9,561

3,698

312

3

7,127

52

74,338

11

18,993

13

12,053

23

28,009

Marion McDuffie Mcintosh Meriwether Miller

95,085 324,920 159,308 262,051 102,357

90,985 297,263 151,234 236,311
97,485

5,072

3,207

2,228

585

50

16,060

11,763

6,685

2,105

187

8,906

4,666

2,506

810

62

16,416

11,839

6,421

1,952

216

4,173

3,025

2,105

627

19

2

6,072

15

20,755

3

8,046

17

20,445

1

5,777

Mitchell

326,015

302,988

16,682

10,459

6,096

2,099

107

Monroe

329,719

314,262

507,161

12,224

7,015

2,638

330

Montgomery

85,641

79,447

6,523

3,465

2,576

933

34

Morgan

310,131

289,195

20,261

7,895

4,828

1,630

145

Murray

459,789

443,185

18,960

16,426

11,488

3,666

465

18

18,779

16

22,223

2

7,010

11

14,509

23

32,068

TABLE 13- SELECTED TAX STATIS riCS AND ESTIMATES BY COUNTY

CALENDAR YEAR 1996

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

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD- CALENDAR YEAR

COUNTY

GENERAL PROPERTY

I

NET

GROSS

I

PUBLIC

NET

I

UTILITY

I PASSENGER CARS

TRUCKS

TRAILERS I I

MOTOR

BUSES

CYCLES

I

I

TOTAL

Columbia Cook Coweta Crawford Crisp

1,644,139 188,467
1,405,211 122,222 324,777

1,543,629 177,432
1,354,128 115,128 292,969

44,689 10,370 119,846
8,784 6,581

49,815 6,905
42,823 5,693
10,057

20,053 4,415
21,341 3,910 5,824

8,102 1,700 7,233 1,389 1,944

985 92
1,023 120 133

22

78,977

4

13,116

33

72,451

6

11 '119

9

17,966

Dade Dawson Decatur DeKalb Dodge

155,015 285,209 467,787 12,672,378 192,807

145,863 270,143 422,736 12,067,757 167,776

11,871 7,911
25,814 410,753
16,982

6,898 8,628 13,773 359,971 8,821

4,676 5,613 7,852 72,156 5,911

835 1,995 3,021 16,065 1,901

149 301 116 3,736
96

7

12,566

5

16,542

16

24,779

229

452,157

8

16,737

Dealy Dougherty Douglas Early Echols

170,850 1,535,470 1,517,948
259,567 60,035

159,348 1,375,561 1,433,426
244,441 57,711

10,194 65,775 83,580 12,137
3,850

5,442 47,387 53,642
5,939 2,054

3,491 18,084 25,363
3,675 1,237

977 7,216 8,388 1,666
412

76 616 1,246
69 18

5

9,991

50

73,351

55

88,694

9

11,358

0

3,720

Effingham

415,747

385,846

116,855

16,391

10,682

4,387

423

12

31,894

Elbert

299,801

272,937

15,740

11 '1 08

6,720

2,221

175

23

20,246

N

Emanuel

282,290

256,228

16,942

10,183

6,332

1,856

153

8

18,531

00

Evans

120,529

113,966

5,726

4,743

3,181

959

96

7

8,986

Fannin

322,787

296,940

9,542

11,293

7,592

2,444

317

19

21,666

Fayette Floyd Forsyth Franklin Fulton

2,012,255 1,557,950 2,173,626
347,195 21,886,298

1,884,804 1,441,962 2,033,038
308,276 20,932,192

48,239 388,323
44,514 14,037 1,066,810

53,868 47,911 47,818 12,793 383,564

20,559 23,030 24,217
8,519 73,826

7,469 6,740 9,644 3,223 16,679

1,162 813
1,433 264
4,289

30

83,088

46

78,540

57

83,169

24

24,823

629

478,987

Gilmer Glascock Glynn Gordon Grady

400,914 46,943
1,787,550 806,588 302,154

367,386 45,039
1,702,659 772,964 282,434

17,927

11,080

7,845

2,228

341

2,995

1,207

1,098

398

22

68,348

38,571

15,201

5,726

575

26,744

23,056

13,582

3,831

451

11,128

11,378

6,755

2,302

149

11

21,504

2

2,726

26

60,099

23

40,943

4

20,588

Greene Gwinnett Habersham Hall Hancock

331,626 10,983,511
636,298 2,501,830
117,717

315,465 10,411,263
573,522 2,392,531
109,965

18,928 261,125
37,887 82,196 33,592

7,128 299,456
18,697 72,022
3,925

3,720 93,696 11,586 35,497
1,717

1,485 29,029
3,903 11,126
467

101 5,801
318 1,644
40

8

12,442

221

428,202

40

34,544

71

120,360

3

6,152

TABLE 13- SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY

CALENDAR YEAR 1996

COUNTY

ASSESS:::D VALUE ($1,000's) (2)

GENERAL PROPERTY

I

GROSS

I

NET

I

NET PUBLIC UTILITY

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD- CALENDAR YEAR

PASSENGER CARS
I

TRUCKS

I TRAILERS I

MOTOR

BUSES

CYCLES
I

I

TOTAL

Appling Atkinson Bacon Baker Baldwin

221,477

205,273

409,833

8,434

7,025

2,174

146

88,900

83,471

4,774

3,025

2,370

631

52

136,125

127,941

9,358

4,749

3,664

1,135

85

91,639

86,924

6,131

2,125

1,361

402

24

485,708

442,703

38,903

19,356

8,865

2,832

243

6

17,785

2

6,080

8

9,640

1

3,914

16

31,312

Banks Barrow Bartow Ben Hill Berrien

267,936

245,465

13,839

7,417

5,952

2,413

181

13

15,976

621,493

552,736

30,819

23,171

12,797

4,471

622

17

41,078

1,421,701

1,371,274

195,131

40,885

23,385

7,663

904

100

72,938

233,092

207,311

10,760

8,110

4,709

1,459

109

4

14,391

217,729

208,895

9,799

6,954

5,381

1,830

172

5

14,341

Bibb Bleckley Brantley Brooks Bryan

2,791,034 129,713 137,359 219,701 339,805

2,572,028 122,189 129,154 198,236 328,613

139,481 8,312 17,509 8,527 17,101

84,864 5,625 6,064 7,137 11,424

29,231 3,714 5,040 4,587 6,381

9,603 1,356 2,124 1,447 2,734

1,188 107 63 88 281

79

124,965

9

10,811

5

13,297

5

13,264

8

20,829

Bulloch

841,290

717,159

27,724

22,746

12,958

3,738

452

21

39,916

Burke

279,565

257,475

1,530,535

11,247

6,219

1,692

161

9

19,328

"'.......

Butts Calhoun

260,435 87,345

235,972 81,530

22,900

9,045

5,497

1,975

200

5,396

2,572

1,910

651

26

8

16,725

1

5,160

Camden

549,952

537,225

35,806

18,125

8,297

2,502

464

6

29,394

Candler Carroll Catoosa Charlton Chatham

132,886 1,193,270
692,353 138,646 4,691,864

123,251 1,086,212
663,565 132,491 4,507,606

6,413 58,377 19,846 12,866 182,263

4,357 43,947 26,019
4,217 125,563

2,946 24,185 14,156
3,058 38,155

886 6,982 3,050 1,261 11,092

73 742 592
56 1,638

7

8,269

48

75,904

14

43,831

6

8,598

112

176,561

Chattahoochee Chattooga Cherokee Clarke Clay

28,913 334,183 2,373,492 1,567,733
51,901

27,836 319,473 2,187,449 1,456,490
48,480

1,859 13,248 83,838 67,518
3,313

5,940 12,526 74,577 47,329
1,669

2,076 7,274 36,666 13,332
931

358 1,975 13,051 3,237
362

204 206 2,056 816
14

17

8,594

5

21,986

53

126,403

36

64,750

1

2,977

Clayton Clinch Cobb Coffee Colquitt

4,101,516 121,077
13,523,862 523,576 508,852

3,787,178 103,922
12,732,917 475,292 476,290

523,277 10,854
375,867 23,071 21,233

156,728 2,799
345,957 16,571 19,556

48,945 2,397
93,762 11,424 11,884

11,763 1,064
28,514 3,741 3,929

1,979 15
5,934 228 200

222

219,637

3

6,278

167

474,334

19

31,983

27

35,597

Table 6. DETAILS OF REVENUE FROM SELECTIVE EXCISE TAXES AND BUSINESS LICENSE FEES, FISCAL YEAR ENDED IN 1997

SOURCE OF REVENUE

AMOUNT

BEER

Beer taxes

.............................................................. $74,041,264.98

Fines and Forfeitures ................................................................ 65,497.09

Total ........................................................ 74,106,762.07

CIGAR AND CIGARETTE ................................................................................
Stamp sales .............................................................. $87,171,667.79 Additional tax ............................................................. (-) 6,606,876.25 Fines and forfeitures ........................................................... 4,173,014.31
Total ........................................................ 84,737,805.85

LIQUOR
Liquor taxes .............................................................. $34,175,426.80 Fines and forfeitures ................................................................. 91 ,423.22
Total ........................................................ 34,266,850.02

"MOTOR FUELS" (table 4) ........................................... $417,671,388.32

WINE

Wine taxes

.............................................................. $16,633,642.17

Fines and forfeitures ................................................................. 72,485.57

Totals ...................................................... 16,706,127.74

TOTAL, SELECTIVE EXCISE TAXES ................................ $627,488,934.00

* All figures are net of refunds and commissions ...........................................

SOURCE OF REVENUE

AMOUNT

BEER DEALERS

License and brand registration ...................................................... $12,310.00

Wholesaler licenses ................................................................ 37,110.00

Retailer licenses ..................................................................... 770,214.66

Special Permits ....................................................................... 32,375.00

Penalties

....................................................................... 30,837.50

Net total, beer dealers ................................ 882,847.16

CIGAR AND CIGARETTE DEALERS

Wholesaler licenses .............................................................. $ 16,950.00 Manufacturer representative licenses ....................................... 2,250.00
Net total, C/C dealers ................................... 19,200.00

LIQUOR DEALERS

License and brand registration .............................................. $23,085.00

Wholesalers license & permits ................................................ 33,015.00

Retailer licenses ..................................................................... 563,370.34

Penalties

....................................................................... 20,125.00

Net total, liquor dealers .............................. 639,595.34

WINE DEALERS

License and brand registration ................................................ $6,010.00

Wholesaler license ................................................................... 23,610.00

Retailer license ..................................................................... 599,195.00

Penalties

....................................................................... 21,962.50

Net total, wine dealers ................................ 650,777.50

COIN-OPERATED AMUSEMENT MACHINES ............................................... Annual licenses and permit fees ...................................... $1,565,000.00 Net total, amusement machines ............ 1,565,000.00

TOTAL, BUSINESS LICENSES FEES .................................... $3,757,420.00

TABLE 5- GEORGIA PERSONAL INCOME -1995 RETURNS BY INCOME CLASS

GA

AGI

NO

%TOT

NET

%TOTAL

AVERAGE

RETS

RETS

TAXABLE

INC

NTI

INC

TOTAL TAX

AVERAGE TAX

EXEMPTIONS

OVER

MILLION

2,120

0.07%

3,956,258, 737

5.69%

1,866,159.78

236596161

111,601.96

5,376

OVER

500,000

4,775

0.16%

2,683,932,186

3.86%

562,080.04

160282370

33,566.99

13,725

OVER

100,000 126,218

4.10% 16,018,219,112

23.03%

126,909.15

929405567

7,363.49

363,840

OVER

50,000

449,042

14.60% 21 '718,375,202

31.23%

48,366.02

1199066405

2,670.28

1,262,703

OVER

30,000

520,247

16.91% 12,970,973,512

18.65%

24,932.34

720949583

1,385.78

1,228,516

OVER

25,000

193,376

6.29%

2,84 7,994,229

4.09%

14,727.75

169799367

878.08

393,651

OVER

20,000

250,672

8.15%

2,671 ,202, 721

3.84%

10,656.17

156982460

626.25

491,137

OVER

15,000 305,698

9.94%

2,277,264,825

3.27%

7,449.39

121058556

396.01

585,539

OVER

14,000

66,142

2.15%

368,454,449

0.53%

5,570.66

17610682

266.26

124,519

OVER

13,000

66,905

2.18%

331,047,155

0.48%

4,948.02

15229113

227.62

123,904

OVER

12,000

66,967

2.18%

287,299,222

0.41%

4,290.16

12646610

188.85

122,966

OVER

11,000

68,165

2.22%

246,875,725

0.35%

3,621.74

10387904

152.39

123,173

OVER

10,000

68,553

2.23%

205,716,565

0.30%

3,000.84

8230981

120.07

121,702

OVER

9,000

68,446

2.23%

162,789,256

0.23%

2,378.36

6157416

89.96

119,582

OVER

8,000

69,505

2.26%

126,147,792

0.18%

1,814.95

4553029

65.51

119,150

OVER

7,000

71,025

2.31%

97,209,174

0.14%

1,368.66

3291253

46.34

114,948

OVER

6,000

72,910

2.37%

65,538,043

O.d9%

898.89

2102798

28.84

113,333

OVER

5,000

73,505

2.39%

40,885,276

0.06%

556.22

1169811

15.91

108,974

<.0

OVER

4,000

76,951

2.50%

17,784,211

0.03%

231.11

391002

5.08

109,133

OVER

3,000

80,114

2.60%

1,833,058

0.00%

22.88

42853

0.53

109,859

OVER

2,000

80,395

2.61%

809,175

0.00%

10.06

26650

0.33

107,103

OVER

1,000

76,586

2.49%

380,000

0.00%

4.96

12888

0.17

98,617

TO

1,000 217,470

7.07%

2,454,947,027

3.53%

11,288.67

123811245

569.33

210,356

TOTALS

3,075,787

69,551 ,936,652

22,612.73

3,899,804, 704

1,267.90

6,171,806

TITLE OF FIELD

NUMBER

$AMOUNT

FED.AGI ADJ TO FED ADJ TO FED GA. AGI DEDUCTIONS
ITEMIZED WITHHELD CR FROM EST LOW INCOME CREDIT TOTAL CREDIT TP OVER 65

2,930,392 40,006
378,261 2,929,275 2,579,786 1,089,509 2,671,000
162,908 624,806 2,917,516 280,590

107,681,815,513 257,395,940
4,780,697,009 CR 104,219,481,959
17,561,381,655 13,563,489,545
3,671,357,358 530,779,958 15,726,722
4,271 ,882, 793

FOR OTHER YRS.

NUMBER

$AMOUNT

TOTAL RETURNS TOTAL TAX TOTAL WITHHELD TOTAL PENALTY
RESIDENT RETS
JOINT SEPARATE SINGLE HEAD OF HOUSEHOLD

70,253 21,559 56,357
3,454

10,070,044 6,647,244 186,617

NON-RES RETS

1,217,223 60,981
1,151,155 502,025

87,999 5,343
38,834 12,227

Table 4. MOTOR FUEL AND MOTOR CARRIER DETAILED REVENUE DATA FOR FISCAL YEAR 1997

MOTOR FUEL

MOTOR CARRIER

GROSS TAXABLE GALLONAGE BY PRODUCT ............................................................ Gasoline .................................................................................................4,293,241,324 Diesel fuel .............................................................................................. 1,315,619,992 Liquefied Propane ........................................................................................ 5,421,725 Other ........................................................................................................ 10,619,923 Total, motor fuels ............................................................................. 5,624,902,964

SOURCE AND AMOUNT OF REVENUE (DOLLARS) Motor carrier fuel (mileage) tax ............................................... Gross tax receipts ........................................ 5,859,740.74 Interest and penalties ....................................... 29,821.79 Subtotal .................................................... 5,829,918.95 Adjustments (refunds, etc.) ..................... (-)4,946,616.86

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

Net receipts, mileage tax ....................... (-)883,302.09

Gross collections

Gasoline ......................................................................................... 321,993,099.27

Diesel fuel ......................................................................................... 98,671,499.37

MOTOR FUEL TRUCK REGISTRATION FEES

......

LPG ........................................................................................................ 406,629.43

Decals ........................................................................ 4,866.00

CD

Other ...................................................................................................... 796,494.26

Temporary permits .................................................. 98,480.00

Subtotal .................................................................................. 421,867,722.33

Subtotal ........................................................... 103,346.00

Penalties and interest ........................................................................ 1,655,023.74

Adjustments, net ....................................................... 4,094.19

Total ............................................................................................... 423,522,746.07

Net receipt, motor fuel truck fees ......................... 107,440.19

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

Gasoline ................................................................................................... 2,357,113.28

Total net receipts motor carrier tax and fees .. (-)775,861.90

Diesel fuel ................................................................................................... 715,297.42

LPG ............................................................................................................ 2,616.48

MOTOR FUEL DISTRIBUTORS

Other ............................................................................................................ 1,723.93

Net receipts, motor fuel distributors' fee ................. 1,080.00

Total .................................................................................................... 3,076,751.11

REFUNDS AND OTHER ACCOUNTING ADJUSTMENTS ....................... 2,774,606.64

Motor fuel tax revenue, motor fuels, net of commissions and refunds ......................................................................................... 417,671,388.32

TABLE 2 -ADJUSTED GROSS SALES AND USE TAX RECEIPTS* BY BUSINESS GROUP, 1996 WITH INDEX CHANGE (CALENDAR YEARS OF BUSINESS ACTIVITY)

BUSINESS GROUP

SALES TAX($)

USE TAX($)

INDEX (1987 = 100)

SALES TAX

USE TAX

1994 1 1995 1 1996 1994 1 1995 1 1996

Food

881 ,602,627

9,378,035

142

144

163 123 125 133

Apparel

124,560,630

790,905

157

158

188 473 385 344

General Merchandise

557,914,642

7,380,944

132

147

169 163 160 182

Automotive

674,731,898

6,308,284

133

141

160 221 160 142

Furniture, Home Furnishings, etc.
0)
Lumber

371 ,971 ,682 303,983,103

16,734,370 21,210,439

180

201

256 132 169 221

140

151

174 156 131 119

Services

374,334,051

10,747,800

146

152

192 126 114 152

Manufacturers

251,927,005

101 ,533,383

198

118

256

7 145 161

Utilities (including transportation)

354,399,335

75,227,965

130

138

158

0 81

78

All Other (miscellaneous)

331,233,641

36,746,148

162

107

238 177 686 193

TOTAL

4,226,658,614

286,058,273

144

145

181

*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 vendor's 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.

49 162 126

Table 1- SALES AND USE TAX REVENUES BY BUSINESS GROUP, FISCAL YEAR ENDED JUNE 30, 1997

$414,690,141 (9.9%) Utilities

$240,556,763 (5.7%) Manufacturing

$312,972,378 (7.5%) Lumber

$828,978,157 (19.8%) Food

$371,086,623 (8.9%) Furniture

$653,094,554 (15.6%) Automotive
$376,844,980 (9.0%) Services
TOTAL ALL GROUPS (1) Accounting Adjustments II et TOTAL "NET COLLECTIONS" Vendor Discount Adjusted Total Revenue

$544,847,908 (13.0%) Gen. Merchandise
$120,569,749 (2.9%) Apparel $326,093,882 (7.8%) Miscellaneous
$4,189,735,135.01 ($122,550, 127.12) $4,067,185,007.89
$16,380,541.84 $4,083,565,549.73

NOTE: Data is for State tax rate only: excludes local tax areas. State tax rate increased from 3% to 4% effective April I, 1989. (1) In 1993 the accumulation method for business group totals was modified due to the INCEPTION of the EFT System.

CHART 8- RELATION OF SELECTED STATE AND LOCAL GOVERNMENT FINANCIAL ITEMS TO $1,000 PERSONAL INCOME, BY STATE: 1993-1994

250

200

en

:sa:: 150

.....1

0

....

0

+:"

100

50

U.S.AVG.

AL

FL

GA

NC

sc

TN

Ill PROPERTY TAX REVENUE

D REVENUE FROM OWN SOURCES

m TOTAL TAX REVENUE

D TOTALGENERALREVENUE

SOURCE: U. S. Department of Commerce- Bureau of the Census

5
4
u "c '
lJl 3
::J
.r0:: 1--
w
2

CHART 7- PER CAPITA AMOUNTS OF SELECTED FINANCIAL ITEMS FOR STATE AND LOCAL GOVERNMENTS BY STATE: 1993- 1994

U.S. AVG.

AL

FL

GA

NC

sc

TN

II PROPERTY TAX REVENUE

D REVENUE FROM OWN SOURCES

m! TOTAL TAX REVENUE

D TOTAL GENERAL REVENUE

SOURCE: U. S. Department of Commerce- Bureau of the Census

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

6

zCf) 4
0
...J ...J
llJ
2

1!!11 Other Sources ED Selective Sales Taxes D General Sales and Use Tax
m Income Tax

0 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 YEARS

DEPARTMENTOF REVENUE

I
PROGRAM MANAGEMENT UNIT
Donn Massey (2)
I
DIRECTOR OF BUDGET Travis Williams
(3)

GOVERNOR
COMMISSIONER T. Jerry Jackson (5)

INTERNAL AUDIT/

OPERATIONS ANALYSIS

Lannie Greene

(7)

PUBLIC
INFORMATION
DIRECTOR Reginald Lansberry (1)

ADMN. HEARING

OFFICER

Vacant

(2)

TAXPAYER ADVOCATE LeAnne D. Sears
(1)

I

I

DEPUTY COMMISSIONER

DEPUTY COMMISSIONER

ASSISTANT COMMISSIONER ASSISTANT COMMISSIONER

w

FOR MOTOR VEHICLE

Vacant

FOR TECHNOLOGY

Bobby Lenihan

Milton Dufford (285)

(1)

Diana Fetta

(68)

(1)

I
INTERNAL
ADMIN. Acting Director
John Kelly
(138)

I
TAXPAYER ACCOUNTING
Director Lowell Umbarger
(66)

I
INCOME TAX
Acting Director John Corn
(128)

I
FIELD SERVICES
Director Fred D. White
(318)
SALES TAX
Director Phil Embry
(94)

I
PROPERTY
TAX Director Larry Griggers
(58)

I
CENTRAL AUDIT Director
Edward M. Many
(130)

I
ALCOHOL& TOBACCO
Director Chet Bryant
(47)

EEO AND SAFETY

OFFICER

r-'--

Andrew Fellers ( ) 1

TRAINING John Brady
(7}

OFFICE OF

PERSONNEL

-

ADMINISTRATION

Bonnie Kaplan

(11)

1-

SPECIAL

INVESTIGATIONS

Vacant

(4)

'-----

RESEARCH
D KLangley (1)