Georgia Department of Revenue
1998
STATISTICAL REPORT
T. Jerry Jackson Commissioner

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January 11, 1999

The Honorable Roy Barnes, 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 submit herewith the Statistical Report of the Department of Revenue for the fiscal year ending June 30, 1998. Net collections totaled $11,090,776,896.48, an increase of $547,670,436.34, or 5.2% over fiscal year 1997. The increase for FY 1998 attests to Georgia's continued economic strength.
Looking to the future, the Department has begun the process of defining its long-range Information Technology needs. The Department is continuing to upgrade many of our tax processing systems that have served Georgia for the past 20 years with new technology that will enable the State to provide increased and more efficient service well into the next century. Just as importantly, we are currently updating our computer systems to ensure that there is no disruption of service relating to the widely reported Year 2000 computer problem.
As always, 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 and support we receive from you and your respective staffs.
Respectfully submitted,

An Equal Opportunity Employer

Foreword

Few Georgians realize the prominent role the Department of Revenue (DOR) plays in their daily lives. Not only does the DOR collect approximately $13 billion annually in gross tax revenues, it also issues motor vehicle tags and titles, supervises county property tax systems, regulates alcohol and tobacco, distributes approximately $1.5 billion annually in certain tax revenues to counties and municipalities, and is the custodian for unclaimed property.

As the DOR moves into the twenty-first century, we envision a government agency that effectively and efficiently administers Georgia's tax laws, its motor vehicle tag and title program, and the regulation of beverage alcohol in our state. The Department will also focus on providing quality service to its customers through a highly motivated and well-trained work force using state-of-the-art technology. Our customers include all Georgia citizens, its businesses, other State agencies, local governments, and the General Assembly.

Sales and Use Tax

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

An additional 1% was added in 1972 for Fulton and DeKalb counties only as a dedicated revenue for the construction and operation of the Metropolitan Atlanta Rapid Transit Authority (MARTA). The Revenue Department collected more than two hundred million dollars for MARTA in the fiscal year 1998. A 1% Local Option Sales Tax also generated $673 million in revenue for 153 county governments, 441 municipal governments and ten schools districts during the past fiscal year. A Special Purpose 1% Sales Tax that began July 1, 1985 produced $506 million for 147 county governments during FY98. On July 1, 1997 a 1% Homestead Local Option Sales Tax was instituted in DeKalb County, and an Education Local Option Sales Tax was implemented in 57 counties referencing 67 county and independent school systems in Georgia.

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 by collections of this tax each year. Although this is an overall proportional tax, most experts agree that it is slightly regressive because lower-income households spend a larger proportion of their income on items subject to sales tax than higher-income households.

Sales and Use tax is shown by: Commodity Total Collections

Pages "

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

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 tax and motor fuel, was handicapped at creation because it only taxed affluent incomes. The basic allowance (exemptions and deductions) relieved all but a small percentage of Georgia families from paying state income taxes. Due to inflation, basic non-taxable allowances became a smaller percentage of this income source so that today four-fifths of Georgia families pay state income taxes.

ii

Personal income tax information is shown by:

Total County Gross income comparisons Charts

Pages

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

Motor Fuel Tax

The Motor Fuel tax is the oldest major tax presently in use. Georgia was one of ten states that adopted this tax source in 1921. Five states had initiated Motor Fuel taxation as far back as 1919 and 1920. All 48 states began motor fuel taxation by 1929 and this was 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 (commencing in March 1951) pushed motor fuel back to number two during the 1950's and 1960's. The individual income tax, due to its graduated scale and inflation, finally relegated motor fuel to the number three position in the 1970's.

In spite of its less lofty position, the motor fuel tax generates as much state revenue today as Georgia's whole tax system did in the early 1950's. A rate of 7 cents per gallon took effect in January 1950. The motor fuel tax rate decreased to 6 cents on 7-1-51, increased to 6% cents on 7-1-55 and increased to its present rate of 7% cents on 6-1-71. Then on 7-1-79, a 3% Sales Tax was added which is now referred to as the "Second Motor Fuel Tax." Overall, the rate has increased less than 8%.

Motor fuel taxes are presented on Pages 1, 7, 8, and 18.

Corporate Income Tax

The corporate 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%% in 1949-50 (temporarily); 5 % % in 1951, 4% in 1955 with Federal taxes no longer deductible; 5% in 1964; and the present 6% in 1969.

Corporate income tax has been a major tax source since its inception in Georgia. It was the fourth-largest state revenue producer for over two decades, and at present ranks number three. A corporate net worth tax is administered in conjunction with the income tax program. Pages 1,7,8,9,10 and 38 reference collections from corporate income tax and net worth tax.

Tobacco Taxes

Taxation of cigars and cigarettes by Georgia began 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 pack of 20 cigarettes. Most states have increased cigarette taxes rapidly over the last 15 years, with

the average tax rate for all states increasing from 14 cents to 32. 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

represent less than 1% of the Department's collections. Pages 1,7,8 and 20 contain detailed cigarette

and cigar collection data.

Liquor, Beer and Wine Taxes

The sale of alcoholic beverages began in the mid-1930s after the repeal of Prohibition. The local option concept prevails in Georgia in the licensing and sale of alcohol beverages. Any city or county, which wants to license distilled spirits, can do so only after its approval by public election. If the referendum is defeated, then the question is dropped for two years (one year if it is a 'by the drink' vote), at which time another election can be conducted. If the citizenry does want to license the sale of spirits in

iii

their area, 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 1910 and a title law added in 1963. A title is to a motor vehicle as a deed is to a parcel of real estate. The law requires a 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 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 public streets and highways, for pleasure purposes only, for a period of 90 days without being, registered in Georgia, 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 out-of-state registered vehicles in Georgia without purchasing a Georgia plate, provided they display a valid license plate from their home state and their home state is a member of the Multistate Reciprocity Agreement.
Application for tags and/or decals for all vehicles and payment of ad valorem taxes on vehicles are made through the county tag agent. The county tag agent is the county tax commissioner or tax collector. The county tag agent issues all 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 during their designated registration period. 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 or needs concerning motor vehicle registration and titling should be directed to the tag agent in your county. Application for a renewal decal on an existing plate must be made each year. Motor Vehicle Information is presented on pages 1, 7, 8, 21, 28, 29, 30 and 31.
Property Tax
The Property Tax Division oversees all forms of taxation with respect to real property, personal property, utilities, motor vehicle real estate transfer, property abandonment, and intangible recording.
The ad valorem property tax is the primary source of revenue for local government units in Georgia, including cities, counties, and school districts. In addition, a small amount of property tax revenue goes into the State Treasury. County and city tax officials administer the tax, but the State Revenue Commissioner exercises some supervisory authority to assure that the tax is administered uniformly throughout the state and in accordance with the law.
The ad valorem tax is based upon the "value"of the real personal property that 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
iv

per $1,000 of assessed value. The average county millage rate in 1997 was approximately 26 mills; the amount collected for the State in each county was only X mill. Pages 1, 8, 22, and 23, reference property tax collection. Additional property tax information is shown on county tables beginning on page 27. Utilities
The assessed value on public utilities is a program administered by the Property Tax Division of the Revenue Department. There are 186 utility systems in Georgia consisting of 22 Railroad, 55 Telephone, 56 Electric, 4 Gas, 23 Municipal Gas, 6 Pipeline, and 33 Airlines Flight Equipment. Three basic factors are reviewed to arrive at an assessment of each specific utility: Fair Market Value of the System, the portion of the system located in Georgia, and the portion of the system in each specific taxing jurisdiction.
There are 298 equipment car companies assessed by the utility digest section based on Georgia usage. 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, references 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 all 159 counties by population and lists the amounts of income, motor vehicle and property tax digest information found in the two preceding tables. The three right-hand columns indicate each county's per capita amount so that an alternate method of comparison can be made.
Tables 16 and 17, on pages 39 and 40 list the property tax millage rates by county in both an alphabetic and numeric series. The alphabetic table on page 16 gives the reader quick access to a given county's millage rate, while Table 17 provides a method to compare a given millage rate numerically against other counties.
Report Prepared By: Derwent K. Langley, Research Officer.
"'- ..
v

Contents
PART I - Organization of the Revenue Department
Where the Revenue Department Tax Dollar Comes From............................................................................................. 1 Department of Revenue Directory .................................................................................................................................. 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, 1998 ....................................................................................... 5 Net Collections by Georgia Department of Revenue for Fiscal Years ended in 1939 to 1998-Table H-1 ..................... 6 Monthly Revenue Department Collections ............................ >,....................................................................................... 6 Changes in Major State Tax Revenue, Dollars and Percent- Chart 1 ........................................................................... 7 Net Revenue Collections by Type of Tax, for Fiscal Years 1996, 1997 and 1998- 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 - Regional and National
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 U.S.- Chart 5 ................................................................................................. 12 Total Personal Income Percent Increase Comparison by Period- Chart 6.................................................................. 12 Per Capita Amounts of Selected Items, 1994 - 1995. State and Local Revenue Comparisons - Chart 7 .................. 13 General Revenue per $1,000 of Personal Income 1994-1995 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, 1998-Table 1 .......................................................... 15

Sales and Use Tax Collections by Month Calendar Years 1995, 1996 and 1997-Table 2 .......................................... 16

Growth Trend of Personal Income Tax- Table 3 ......................................................................................................... 17

Motor Fuels and Motor Carriers, Detailed Data for FYE 1998 -Table 4 ...................................................................... 18

Personal Income Tax Returns by Income Class- 1996 Income -Table 5 .................................................................... 19

Excise Taxes and Fees in Detail for FYE 1998 -Table 6 ............................................................................................. 20

Motor Vehicle Tag and Title Revenue for FYE 1995, 1997 and 1998- Table 7 .......................................................... 21

Motor Vehicle Tag and Title Volume for Calendar Years 1995, 1996 and 1997- Table 8 ........................................... 21

Taxable Values of General Property and Utilities in Georgia -Table 9 ........................................................................ 22

Net Property Tax Collections by Category for FYE 1998 -Table 10 ............................................................................ 22

Taxable Value of General Property and Public Utilities by Class of Property, 1996 and 1997- Table 11 ................... 23

1996 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 -1996 Tax Year Returns- Table 15 ............................................ 38

1997 Millage Rates by County- Alphabetically Listed- Table 16 ................................................................................ 39

1997 Millage Rates by County - Numerically Listed -Table 17 ................................................................................... 40

Index

............................................................................................................................................... 41

vi

Sources of Revenue Department Tax Dollars for Fiscal Year Ending June 30, 1998 - Total $11 ,090,776,897
Estate Tax Tobacco Tax Miscellaneous Liquor, Beer & Wine Tax Motor Vehicle Fees Motor Fuel Tax Corporation Income Tax Sales and Use Tax Personal Income Tax
1

DIRECTORY Georgia Department of Revenue
270 Washington Street Trinity-Washington Building
Atlanta, Georgia 30334 Phone: (404) 656 + Appropriate Digits when calling from outside the State complex (unless designated otherwise below). When calling within the State complex, dial 1, 6 or 7 and the digits listed below

ADMINISTRATIVE OFFICES Commissioner, Room 410, Phone 4015 Assistant Commissioner, Room 410, Phone 4005 Program Management Unit Director, Room 41 0, Phone 4015 Taxpayer Advocate, Room 410, Phone 4015 Budget Director, Room 434, Phone 4767 Budget Officer, Room 425, Phone 6676 Central Accounting, Room 414, Phone 4022 E.E.O. Officer, Room 425, Phone 6708 Electronic Funds Transfer, Room 519, Phone 651-8400 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 Procurement, Room 327, Phone 3489 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 317, Phone 4252 Assistant Director, Room 317, Phone 4252 Audit Section, Room 315, Phone 4262 Enforcement personnel are located at each Revenue Regional Office Enforcement Supervisory Personnel: Albany, (912) 430-4404 Columbus, (706) 649-1131 Morrow, (770) 960-2043 Savannah, (912) 356-2884
CENTRAL AUDIT DIVISION Director, Room 108, Phone 4200 Assistant Director, Room 108, Phone 4200 Supervisors, Room 108, Phone 4200 Audit Staff, Room 108, Phone 4322
FIELD SERVICES DIVISION Director, Room 320, Phone 2363 Assistant Director, Room 320, Phone 2363 Field Assistance, Room 321, Phone 651-5512 Special Collections, Room 323, Phone 651-5519 Special Procedures Section, Room 327, 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. Box 211708/30917-1708; (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 943/31534-0943; (912) 389-4094 LITHIA SPRINGS- 351 Thornton Rd, Suite 101/30122-1589
Vacant, Mgr, P.O. Box 1079-30122/7079; (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. Vacant, 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, Ste. 120/30084-5334 Jerry S. Sewell, Mgr, (770) 724-6500
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 512, Phone 4165 Individual Operations, Room 216-0, Phone 4318 Withholding & Ind. Estimate, Room 504, Phone 4181-2 Trust & Estate Section, Room 216, 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, Tradeport, Room 1039, Phone 362-6401 Assistant Director, Tradeport, Room 1039, Phone 362-6401
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 Assistant 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 203, Phone 651-8651 Registration Forms, Phone 651-8651

2

DEPARTMENT OF REVENUE

GOVERNOR

I
PROGRAM MANAGEMENT UNIT
Donn Massey (4)
I
DIRECTOR OF BUDGET Ken Kincaid
(3)

COMMISSIONER T. Jerry Jackson (5)
INTERNAL AUDIT/ OPERATIONS ANALYSIS
Judy Reece (7)
PUBLIC INFORMATION
DIRECTOR Reginald Lansberry (1)

ADMN. HEARING OFFICER
Charles Jordan (2)
TAXPAYER ADVOCATE
Jan Pass (1)

l
DEPUTY COMMISSIONER FOR MOTOR VEHICLE Milton Dufford (307)

DEPUTY COMMISSIONER Vacant
(1)

I

ASSISTANT COMMISSIONER

FOR TECHNOLOGY

Diana Fetta

(83)

ASSISTANT COMMISSIONER Bobby Lenihan
(1)

I
INTERNAL
ADMIN. Director Lannie Greene
(98)

I
TAXPAYER ACCOUNTING
Director Lowell Umbarger
(66)
I
INCOME TAX
Acting Director Bobby Goolsby
(128)

FIELD SERVICES
Director Fred D. White
(318)
SALES TAX
Director Phil Embry
(98)

I
PROPERTY TAX
Director Larry Griggers
(53)

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

1--

Bonnie Kaplan

(11)

SPECIAL INVESTIGATIONS
RayCobb (4)

CENTRAL
ACCOUNTING
Alan Ross (17)

f--

RESEARCH DerwentKLangley
(1)

'----

PROCUREMENT Bob Hendrix
(23)

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 along "Division" lines. The Department is comprised of eleven divisions with the following functions:

ADMINISTRATIVE
Provides administrative services for all Divisions. Included are the program management unit, budget office, hearing office, EEO office, internal audit/operations analysis unit, personnel office, public information office, procurement, cashiering, accounting, research office, special investigations, and training.
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 special 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 individuals, fiduciaries, and corporations and administers the Corporation Net Worth Tax. Issues regulations pertaining to Income Tax. Manages all taxpayer protests and hearings.
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.

INTERNAL ADMINISTRATION
Provides support services to other Divisions within the Department. Included are centralized processing, records management, mail handling, and supplies.
MOTOR VEHICLE
Issues license tags, certificates of title and records liens and security information on all vehicles registered in the State of Georgia. Provides information on all vehicles for 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 a<;lministration of county property revaluation programs. The Division also administers the Intangible Recording Tax, Real Estate Transfer Tax, and all laws and regulations pertaining to 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, Homestead Local Option, and Education Tax; and separately accounts for the 3% "Second Motor Fuel Tax."
Administers all laws for the 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 taxpayer protests and hearings pertaining to motor fuel laws.
TAXPAYER ACCOUNTING
Registers all business and individual tax accounts and maintains a registration system of 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 1998
Net collections by the Georgia Department of Revenue (DOR) for Fiscal Year 1998 totaled a record $11,090,776,896.48. This represents an increase of $547,670,436.34 or 5.2%. Monthly revenue collection gains throughout the fiscal year reflect continued strength in Georgia's economy, as shown on page 6, for FY 1999 to date.
Leading all categories was Personal Income Tax. The increase of $579 million represents a gain of 12.2%. Second was Corporate Income Tax, up $40.6 million or 5.5%. Estate Tax followed with a $24.5 million net increase, up 40.1 %.
The Department has paid to the counties in calendar year 1997 a total of $723,807,543.89 in Local Option Sales Tax and $585,576,753.60 in Special Purpose Local Option Sales Tax. On July 1, 1997, fifty-seven counties began imposing the Educational Local Option Sales Tax (ELOST), at a rate of 1 percent. Since then, additional counties have approved and implemented ELOST which has increased the total to 109 of 159 counties in Georgia. Through October of 1998, the Department has distributed a total of $805,595,606.29 to Georgia school boards in ELOST money.
With the removal of the final one-cent on October 1, 1998, the four percent State sales tax was abolished on the retail sale of all eligible food and beverage products purchased for off-premises consumption. The elimination of State sales tax on food was a key legislative initiative of Governor Miller's that resulted in the passage of House Bill 265 by the 1996 session of the General Assembly.
Effective January 1, 1998, HB 1162 represented the second largest tax cut in state history. It raised the personal exemption for both taxpayers and dependents for Georgia income tax to $2,700 each. HB 1162 also raised the deduction for the blind and citizens over age 65 from $700 to $1,300, affecting an estimated 300,000 citizens. Taken together, the $205 million income tax reduction embodied in HB 1162, the sequential elimination - phased in over three years - of the state sales tax on groceries ($5 50 million), plus other income tax relief initiated by Governor Zell Miller during his eight years in office, comprise a total of $878 million in tax cuts.
Taking another significant step toward upgrading and modernizing its operations, the Department of Revenue will unveil a new Withholding Tax computer system in January of 1999. Among its features, the new computer system will enable DOR personnel to have increased on-line functionality. This will improve taxpayer service by allowing changes to withholding account information to be updated immediately during a phone conversation with the employer (taxpayer), thus reducing subsequent data entry and resulting in speedier processing. The Department is also revising its Employer's Tax Guide. This booklet, as well as the Magnetic Media Guide, should help employers and tax practitioners to familiarize themselves with Georgia's withholding requirements.
A thirty percent increase in electronically filed individual income tax returns in 1998 compared to 1997, enabled Georgia to finish No. 3 nationwide in the 1998 Joint Fed/State Electronic Filing Program. In Georgia 486,444 returns were filed electronically.
With the goal of bolstering the effectiveness of its Underage Alcohol Investigation Task Force, the Department of Revenue has implemented a toll-free complaint line. Available twenty-four hours a day, the toll free complaint line- 1-877-CHECK-ID- is designed to facilitate the reporting of alcohol sales to underage persons and related violations.
With the calendar advancing steadily toward January 1, 2000, the Department of Revenue's "Year 2000 Project Team" continues to make steady progress to ensure that all DOR computer applications will be Year 2000 compliant. During the past twelve months, the Department has added over 100 employees to augment its existing Information Systems Division (lSD) and Motor Vehicle Division staff in order to accommodate the additional workload. As well, it has contracted with a Year 2000 remediation firm to assist in implementing programming changes to several of the Department's integrated tax applications. The "mission critical" nature of the Department's tax processing systems, and its infrastructure, is a top priority for the Department as the new millennium inexorably approaches.
5

Table H - 1. Net Revenue Collections By Georgia Department of Revenue For Fiscal Years 1939 Through 1998 (Net of Commissions and Refunds)

Fiscal Year

Amount

Fiscal Year

Amount

Fiscal Year

Amount

1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958

$ 40,891,239 44,170,069 40,379,613 57,062,383 55,258,565 56,905,582 58,347,067 75,483,028 92,519,170 101 ,587,629 102,947,474 117,893,677 145,305,177 220,504,541 210,038,057
216,092,267 226,226,195 283,154,154 300,953,308 303,953,308

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

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

1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998

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 11,090,776,897

Monthly Revenue Department Collections

Month

FYE 1995

FYE 1996

FYE 1997

FYE 1998

FYE 1999

July August September

$ 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

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

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

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

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

985,368,209 783,255,936 1,073,734,740

Source: Central Accounting, Georgia Department of Revenue

772,892,400 838,256,590 1 ,066,122,823
837,383,482 823,573,1 08 955,925,722
996,542,874 947,813,627 885,697,637
1 ,050,191,296 822,595,745
1,207,524,886

921,274,576 954,222,816 1,078,455,376
891 ,320,088 944,031,947

6

CHART 1- CHANGES IN MAJOR STATE TAX REVENUES FOR FISCAL YEARS 1996, 1997 AND 1998

Net Revenue Collections General Sales and Use Tax Motor Fuel Tax Personal Income Tax Corporate Income Tax Liquor, Beer & Wine Tax Cigars and Cigarette Tax Motor Vehicle Fees Other Tax Revenues

Collections In Millions

1996

1997

1998

9,929 3,951
397 4,233
720 122
95 214 197

10,543 4,067 417 4,755 729 125 85 203 162

11,091 4,006 427 5,334 749 127 88 170 190

Percentage Changes

96- '97 97- '98

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

5.20% -1.50% 2.40% 12.18% 2.74% 1.60% 3.53% -16.26% 17.28%

Collections By Tax Type
(In Millions)

Absolute Changes

96- '97 97- '98

614

548

116

(61)

20

10

522

579

9

20

3

2

(10)

3

(11)

(33)

(35)

28

Cigars and Cigarette Liquor, Beer & Wine
General Sales and Use !Percentage of Change!

01997 IJ 1996 01995

Net S&U MF IT CIT LBW C&C MV Other Jo96-97 FJ97-9al

Net

MF IT

LBW C&C MV Other

Jo96-97 o97-98J

7

TABLE H -2. Net Revenue Collections by Tax Type Fiscal Years 1996, 1997 and 1998
Net of Commissions and Refunds (1)

Dollar amounts for fiscal years ending June 30

1996

1997

1998

Motor Fuels (2) Cigar and Cigarette Liquor Beer Wine
SELECTIVE SALES TAX

404,767,011.00 94,878,990.81 32,755,004.04 72,979,275.07 16,215,717.13
621 ,595,998.05

GENERAL SALES AND USE TAX (4)

3,951,386,618.77

PERSONAL INCOME TAXES

4,233,296,917.24

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

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

License Tags (3) Title Registration Fees
MOTOR VEHICLE FEES

169,162,018.01 44,343,056.92
213,505,074.93

ESTATE TAXES

66,538,070.93

General Property Digest (Real and Tangible Personal) Public Utilities, Ad Valorem Tax Public Service Commission (Utility Fees) Intangible Property Tax (5) Intangibles, Recording Fees Interest and Other Property Tax Revenues
PROPERTY TAXES

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

Fuel (Mileage Tax) Motor Fuel Truck Fees
MOTOR CARRIERS, TAXES AND FEES

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

Coin-Operated Amusement Machines, Licenses Liquor Dealers, Licenses Beer Dealers, Licenses Cigar and Cigarette Dealers, Licenses Wine Dealers, Licenses Motor Fuel Distributors' Fees Contractors Fees Property Tax Transfer Fees Local Sales Tax 1% Collection Fees Other Collections OTHER TAXES OR FEES TOTAL NET REVENUE COLLECTIONS

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 9,928,498,322.31

417,671,388.32 84,737,805.85 34,266,850.02 74,106,762.07 16,706,127.74
627,488,934.00
4,067,195,405.55
4,754,777,319.99
14,799,455.24 22,491,187.71 706,912,315.76 744,202,958.71
163,962,498.10 39,225,195.86
203,187,693.96
60,295,855.97
35,578,135.88 21,662.65
1,523,325.02 8,772.08
600,850.66 425,048.21 38,157,794.50
(883,302.09) 107,440.19 (775,861.90)
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 28,793,010.22 48,576,359.36 10,543,106,460.14

433,106,796.77 87,955,952.77 34,692,754.50 74,812,211.41 17,503,937.22
648,071 ,652.67
4,006,161,737.93
5,333,761,875.83
11 ,305,304.05 24,013,610.41 749,442,509.65 784,761,424.11
130,569,070.34 39,651,529.39
170,220,599.73
84,808,641.83
35,844,830.17 42,469.61
379,930.59 1,798.53
828,925.86 710,601.42 37,808,556.18
(6, 115,249.73) 100,263.02
(6,014,986.71)
1,738,000.00 606,979.21 911,166.15 17,090.00 774,510.91 1,020.00 5,510.00 32,807.04
22,796,263.44 4,314,048.16
31,197,394.91 11,090,776,896.48

(1) Commissions authorized by law for collecting and assessing totaled $52,593,529.26 in FY 1996, $47,118,070.24 in FY 1997 and $25,575,993.87 in FY 1998. Refunds paid through the Department of Administrative Services totaled $920,959,052.23 in FY 1996,$980,808,073.40 in FY 1997 and $1,059,111,087.56 in FY 1998.
(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 Fuel Sales Tax of $139,087,376.22 in FY 1996, $163,903,419.40 in FY 1997, and $50,798.54 in FY 1998. (5) Georgia Intangible Property Tax repealed effective 1-1-96.

8

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

$7,000,000,
$6,000,000 $5,000,000
co
$4,000,000, $3,000,000, $2,000,000 $1,000,000

1989

1990

1991

1992

1993

1994

1995

1996

1997

1998

El Other Sources

II Selective Sales Taxes

D General Sales and Use Tax Income Tax

TABLE H-3 Trend in Georgia's Total State Tax Revenues by Major Sources 1987- 1998 (In Millions)

Fiscal Year
1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998
1987 1998

Department Of
Revenue

Other Agencies

Grand Total
(1)

5,091

216

5,533

233

6,087

243

6,802

244

6,862

274

6,993

264

7,826

308

8,445

339

9,115

345

9,929

350

10,543

376

11,091

393

5,307 5,766 6,330 7,046 7,136 7,257 8,134 8,784 9,460 10,279 10,919 11,484

Breakdown of Grand Total by Major Source

General

Selective

Income

Other

Sales and Use

Sales Taxes

Taxes (2)

Taxes or Fees

1,821

664

2,593

238

1,941

677

2,865

283

2,113

689

3,251

277

2,740

703

3,343

260

2,771

716

3,354

295

2,792

702

3,452

311

3,088

728

3,851

467

3,375

770

4,102

537

3,646

784

4,477

553

3,951

827

4,930

571

4,067

849

5,462

541

4,006

648

6,083

747

95.9

4.1

100

96.6

3.4

100

34.3

12.5

48.9

4.5

34.9

5.6

53.0

6.5

TABLE H-4 Comparative Trends in Georgia's Personal Income and State Income Tax Receipts, 1987 to 1998

Fiscal Year Ending
June 30 (1)

Total Personal Income

Amount

Change From

(millions of$)

Prior Year (%)

Personal Income Tax Receipts

Net Amount

Change From

($1 ,000)

Prior Year(%)

"Income Elasticity Ratio" (2)

1987

83,415

10.6

2,149,235

10.5

0.991

1988

89,647

7.5

2,391,771

11.3

1.507

1989

97,819

9.1

2,731,850

14.2

1.671

1990

104,184

6.5

1991

111,406

6.9

1992

116,879

4.9

2,867,914

5

2,942,294

2.6

3,084,545

4.8

0.746 0.382 0.941

1993

128,112

9.b

1994

135,613

6.5

1995

145,373

7.1

3,390,374

9.9

3,581,673

5.6

3,838,398

7.2

1.031 0.862 1.014

1996

155,990

8.1

1997

167,996

7

1998

178,870

6.5

4,233,297

10.3

4,754,777

12.3

5,333,762

12.2

1.272 1.757 1.877

(1) Personal mcome amounts are for 1mmed1ately 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

1988

1989

1990

1991

1992

1993

1994

Source: Bureau of Economic Analysis

1995

1996

1997

70.0

60.0
/
/
50.0 /

c 40.0

eQl

Ql
0.

30.0 //

Chart 4 - Per Capita Personal Income Percent Increase Comparisons By Period
DGeorgia Iii Southeast
.u.s.

26 2

821o '87

871o '92

Source: Bureau of Economic Analysis

92to '97

11

Chart 5 Georgia, Southeast Total Personal Income as a Percent of United States

1988

1990

1992

1994

1997

Source: Bureau of Economic Analysis

DGeorgia El Southeast

Chart 6 Total Personal Income Percent Increase Comparison by Period
DGeorgia l l k - - t - - - - - - - - - + - - - - - t E I Southeast ~----1
u.s.
35.4
c
())
!:e
())
0..

72 to 77

77to 82

82 to 87

87to 92

Source: Bureau of Economic Analysis

92 to 97

12

CHART 7- PER CAPITA AMOUNTS OF SELECTED FINANCIAL ITEMS FOR STATE AND LOCAL GOVERNMENTS BY STATE: 1994 - 1995

$5,000

$4,500

......

$4,000

w

$3,500

$3,000

$2,500

$2,000

$1,500

$1,000

$500

$0

U.S. AVG.

AL

FL

GA

NC

sc

TN

D PROPERTY TAX REVENUE

BTOTAL TAX REVENUE

Ill REVENUE FROM OWN SOURCES TOTAL GENERAL REVENUE

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

CHART 8- RELATION OF SELECTED STATE AND LOCAL GOVERNMENT FINANCIAL ITEMS TO $1,000 PERSONAL INCOME, BY STATE: 1994-1995

U.S. AVG.

AL

FL

GA

NC

sc

TN

D PROPERTY TAX REVENUE

iJTOTAL TAX REVENUE

II REVENUE FROM OWN SOURCES TOTAL GENERAL REVENUE

Table 1 - Sales and Use Tax Revenues By Business Group, Fiscal Year Ended June 30, 1998

TOTAL ALL GROUPS (1) Accounting Adjustments Net TOTAL "NET COLLECTIONS" Vendor Discount Adjusted Total Revenue

$4,006,161,737.93 $0.00
$4,006,161,737.93 $0.00
$4,006,161,737.93 .

NOTE: Data is for State tax only, excludes local taxes.

Food 23%

Manufacturing 5%

Services 8%

Automotive 14%

Furniture 8%

Lumber 7%

(1) In 1993 the accumulation method for business group totals was modified due to the inception of the EFT System.

Utilities 12%

TABLE 2- Sales and Use Tax Collections by Month
Calendar Years 1995, 1996 and 1997

Month

1995

1996

1997

January

302,438,245.58

314,753,569.35 314,423,939.99

February

341,531,042.73

413,725,606.75 390,159,271.97

March

251,072,613.19 . 290,181,545.97 299,486,049.58

April

333,244,544.93

348,443,390.82 345,411 '178.40

May

313,747,955.59

342,217,392.12 326,536,318.99

June

311,451,374.28

330,708,378.32 355,734,369.31

July

319,572,519.19

360,687,819.58 350,309,839.95

August

319,660,864.98

327,441,301.64 363,737,745.61

September

310,317,815.18

359,407,469.30 363,215,211.50

October

334,429,802.47

360,203,974.42 348,898,660.01

November

318,875,544.01

320,740,324.71

302,986,205.12

December

331,488,702.43

318,820,626.42 378,333,704.84

Total

3,787,831,024.56

4,087,331,399.40 4,139,232,495.27

Note: All figures include 2nd Motor Fuel Tax

16

TABLE 3- Growth Trend of Personal Income Tax

Year of Earnings
1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996

Number of Returns
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 3,166,267

Adjusted Gross Income Reported
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 96,300,663,178 104,219,481,959 112,437,194,733

Taxable Income Reported
35,445,198,884 37' 169,975,325 39,798,725,461 44,424,149,349 46,207,194,451 48,231 '1 06,989 51,311,323,126 57,098,987,286 60,798,369,322 65,123,187,211 69,551,936,652 79,372,475,815

Annual Numerical Increase

Tax Liability
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 4,357,858,584

Year of Earnings
1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996

Number of Returns
89,691 100,388 118,515
77,166 57,278 39,050 11,351
8,677 132,095 109,279 111,936 90,480

Adjusted Gross Income Reported
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 8,217,712,774

Taxable Income Reported
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 9,820,539,163

Annual Percentage Increase

Tax Liability
186,022,079 242,704,602 218,445,065 350,327,669
58,709,462 139,037,543 105,241,049 205,859,121 275,014,388 222,280,601 340,673,315 458,053,869

Year of Earnings Number of Returns

Adjusted Gross Income Reported

Taxable Income Reported

1985

4.05%

9.36%

1986

4.35%

10.49%

1987

4.92%

11.00%

1988

3.05%

9.14%

1989

2.20%

4.55%

1990

1.47%

4.57%

1991

0.42%

4.98%

1992

0.32%

10.30%

1993

4.85%

5.86%

1994

3.83%

9.48%

1995

3.78%

8.22%

1996

2.94%

7.89%

Note. From 1986 forward, the E-Z Short Form did not mclude net taxable mcome.

10.27% 4.87% 7.07%
11.62% 4.01% 4.38% 6.39%
11.28% 6.48% 7.11% 6.80%
14.12%

Tax Liability
11.96% 13.94% 11.01% 15.90%
2.30% 5.32% 3.83% 7.21% 8.98% 6.66% 9.57% 11.75%

17

TABLE 4 - Motor Fuel and Motor Carrier Detailed Revenue Data for Fiscal Year 1998

MOTOR FUEL

GROSS TAXABLE GALLONAGE BY PRODUCT Gasoline Diesel Fuel Liquefied Propane Other
TAX REVENUES BY PRODUCT (Dollars) Gross Collections Gasoline Diesel Fuel LPG Other Subtotal Penalties and Interest Total

4,412,192,271 1,390,586,605
5,469,709 16,486,065 5,824,734,650
330,914,420.35 104,293,995.38
410,225.16 1 ,266,454.87 436,885,095.76 1,688,765.69 438,573,861.45

COMMISSIONS DEDUCTED BY DEALERS AND DISTRIBUTORS Gasoline Diesel Fuel Liquefied Propane Other Total

2,355,380. 74 826,781.43 2,641.71 1,848.21
3,186,652.09

REFUNDS AND OTHER ACCOUNTING ADJUSTMENTS

2,280,412.59

MOTOR FUEL TAX REVENUE, MOTOR FUELS (Net of Commissions and Refunds)

433,1 06,796.77

MOTOR CARRIER
SOURCE AND AMOUNT OF REVENUE (Dollars) Motor Carrier Fuel (mileage) Tax Gross Tax Receipts Interest and Penalties Subtotal Adjustments (refunds, etc.)
Net receipts, Mileage Tax

(7, 734,209.26) 21,411.91
(7,712,797.35) (-) (1,597,547.62)
(-) (6, 115,249.73)

MOTOR FUEL TRUCK REGISTRATION FEES Decals Temporary Permits Subtotal Adjustments, Net
Net Receipt, Motor Fuel Truck Fees
Total Net receipts, Motor Carrier Tax and Fees
MOTOR FUEL DISTRIBUTORS Net Receipts, Motor Fuel Distributors' Fee

85,440.00 85,440.00 14,823.02 100,263.02 (-) (6,014,986.71)
1,020.00

18

TABLE 5- Georgia Personal Income -1996 Returns by Income Class

NUMBER OF RETURNS

%TOTAL RETURNS

NET TAXABLE INCOME

TOTAL TAX

OVER

MILLION

2,817

OVER

500,000

5,908

OVER

100,000

150,348

OVER

50,000

489,159

OVER

30,000

535,993

OVER

25,000

201,225

OVER

20,000

256,905

OVER

15,000

307,101

OVER

14,000

65,787

OVER

13,000

66,245

OVER

12,000

67,113

OVER

11,000

68,157

OVER

10,000

68,074

OVER

9,000

68,704

OVER

8,000

69,517

OVER

7,000

......

OVER

6,000

co

OVER

5,000

71 '118 73,557 75,175

OVER

4,000

78,096

OVER

3,000

81,289

OVER

2,000

80,597

OVER

1,000

74,889

TO

1,000

208,493

TOTALS

3,166,267

0.09% 0.19% 4.75% 15.45% 16.93% 6.36% 8.11% 9.70% 2.08% 2.09% 2.12% 2.15% 2.15% 2.17% 2.20% 2.25% 2.32% 2.37% 2.47% 2.57% 2.55% 2.37% 6.58%

5,511,574,326 3,316,435,358 18,989,132,926 23,771,413,696 13,488,979,830 3,084,203,260 2,920,041 '179 2,480,006,628
396,566,911 356,246,067 313,097,395 270,809,525 225,240,162 180,136,641 139,543,353 109,940,806
76,359,316 49,255,382 22,211,247
2,663,687 746,314
2,895,668 3,664,976,138 79,372,475,815

6.94% 4.18% 23.92% 29.95% 16.99% 3.89% 3.68% 3.12% 0.50% 0.45% 0.39% 0.34% 0.28% 0.23% 0.18% 0.14% 0.10% 0.06% 0.03% 0.00% 0.00% 0.00% 4.62%

1,956,540.41 561,346.54 126,301.20 48,596.50 25,166.34 15,327.14 11,366.23 8,075.54 6,028.04 5,377.70 4,665.23 3,973.32 3,308.75 2,621.92 2,007.33 1,545.89 1,038.10 655.21 284.41 32.77 9.26 38.67 17,578.41 25,068.16

320,197,541 197,652,729 1'101 ,497,735 1,312,908,099 744,344,435 177,257,204 161,532,848 120,984,855
17,387,464 14,840,348 12,552,088 10,198,270
7,997,567 6,028,820 4,456,285 3,185,315 2,085,721 1 '178,975
409,074 79,023 18,119
159,054 140,907,006 4,357,858,575

113,666.15 33,455.10 7,326.32 2,684.01 1,388.72 880.89 628.76 393.96 264.30 224.02 187.03 149.63 117.48 87.75 64.10 44.79 28.36 15.68 5.24 0.97 0.22 2.12 675.84 1,376.34

6,964 16,845 427,761 1,352,617 1,226,265 401,981 499,151 589,639 124,336 124,035 123,962 124,399 122,273 122,373 120,239 116,995 115,717 113,468 112,222 112,814 108,731 97,657 200,738 6,361 '182

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

$AMOUNT

3,031,081 40,269
398,504 3,026,772 2,737,288 1,111,977 2,749,346
169,981 675,725 3,004,301 290,604

116,378,137,815 280,729,352
5,251,440,889 CR 112,437,194,733
19,261,107,970 14 ,fl49 ,651 ,359
4,012,981,668 624,210,287 16,771,042
4,714,562,864

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

74,193 23,579 58,527
4,366

1,550,731 1,985,672
268,254

NON-RES RET$

1,231,444 62,841
1 '178,053 545,114

87,610 5,936
42,428 12,841

TABLE 6 - Revenue From Selective Excise Taxes and Business License Fees, Fiscal Year 1998

REVENUE SOURCE

BEER

Beer Taxes Fines and Forfeitures
Total

AMOUNT
74,781,934.91 30,276.50
74,812,211.41

CIGAR AND CIGARETTE
Stamp Sales Additional Tax (-) Fines and Forfeitures
Total

85,361 ,383.08 1,357,671.62 3,952,241.31
87,955,952.77

1\.)

LIQUOR

0

Liquor Taxes

Fines and Forfeitures

Total

34,633,124.50 59,630.00
34,692,754.50

MOTOR FUELS (Table 4)

433,106,796.77

WINE
Wine Taxes Fines and Forfeitures
Total
TOTAL SELECTIVE EXCISE TAXES
Note: All figures are net of refunds and commissions

17,481,387.22 22,550.00
17,503,937.22
648,071,652.67

REVENUE SOURCE

AMOUNT

BEER DEALERS
License and Brand Registration Wholesaler Licenses Retailer Licenses Special Permits Penalties
Total
CIGAR AND CIGARETTE DEALERS
Wholesaler Licenses Manufacturer Representative Licenses
Total
LIQUOR DEALERS
License and Brand Registration Wholesaler Licenses & Permits Retailer Licenses Penalties
Total
WINE DEALERS
License and Brand Registration Wholesaler Licenses & Permits Retailer Licenses Penalties
Total
COIN-OPERATED AMUSEMENT MACHINES
Annual Licenses and Permit Fees Total
TOTAL, BUSINESS LICENSE FEES

8,490.00 37,000.00 805,500.75 16,875.00 123,300.40 991,166.15
16,910.00 180.00
17,090.00
22,263.34 32,050.00 474,462.50 78,203.37 606,979.21
9,541.66 24,500.00 639,133.75 101,335.50 774,510.91
1 '738,000.00 1 '738,000.00
4,127,746.27

TABLE 7- Summary of Revenues From Motor Vehicle Tags, Titles and Related Items for Fiscal Years Ended 1996, 1997, and 1998

SOURCE OF REVENUE
!Total Amount of Net* Revenue Tags, total Sold by counties Sold at State Office

. . . .Fiscal Year Ended June 30
--~~--~~~~====.J.~~~"-~ ~ J~~=.f~9!==_..~r-~--~T99a-

$213,505,074.931 $203,187,693.96 $170,220,599.73 i

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

163,962,498.10 136,306,204.17
27,656,293.93

130,569,070.34 90,536,516.94 . 40,032,553.40

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

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

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

39,651 ,529.39 24,638,095.00 11,913,921.39 .
3,099,513.00 .

* 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 1995, 1996 and 1997

~~~~-~~~=~~<-~

<'<'<~.~:~.

;

SOURCE OF REVENUE
~--~-~---...,.......-~~~-~-- ...

i
~
jTitles Sold, Total Number

I

I

By counties

At State Office

ILicense Tags Sold, Total Number

i

By counties

I,I

At State Office

!rags by Major Category

Passenger cars, total Motorcycles, total Trucks, total Trailers, total

Other Motor Vehicle Tags

I

............. ~--- .......

1995

1996

1997

2,323,164

2,053,501

1,497,679 825,485

1,518,430 535,071

6,543,926

6,569,187

6,543,926

6,569,186

7,524,171

0

1

4,075

(

4,219,564 71,714
1,701,448 547,412

4,208,439 71,759
1,734,917 550,022

i 3,788

oooooooo<'<H~V< . ." > > > > H >

~"~--

4,686,036 82,248
2,133,326 . 609,101

21

TABLE 9. TAXABLE VALUES AND TAX RATES, STATE OF GEORGIA FOR GENERAL PROPERTY AND PUBLIC UTILITIES, SELECTED YEARS, 1900-1997

Year

Rate (per !

I$1000 value) i

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 1997

5.26 5.00 5.00 5.00 5.00 5.00 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25

432,324 766,887 1,346,883 1,303,460 917,613 1,487,322 3,031,875 9,148,718 39,169,187 43,647,783 48,742,548 53,764,924 56,543,393 63,362,425 71,780,852 81,907,907 91,261,896 93,595,282 104,270,086 111 ,543,823 111,906,678 119,497,207 129,156,870 136,273,000 147,340,350 157,172,367

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 9,859,786

387,555 642,550 1,181,473 1,087,228 752,467 1,240,174 2,608,168 7,991,385 35,334,583 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 96,201,324 103,273,712 103,678,417 110,461 ,509 119,742,230 126,717,587 137,575,142 147,312,581

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 95,051,240 102,476,392 109,638,628

TABLE 10- Summary of Net Property Tax Collections By Category, Fiscal Year Ended in 1997
(State taxes only, net of refunds and commissions)

PROPERTY TAX CATEGORY

Dollars

General property (real and tangible personal) Public utilities, ad valorem tax -Airlines Railroads Pipeline Telephone and telegraph companies Electric light and power companies Water and gas companies Equipment companies Total, public utilities, ad valorem
Intangible recording fees Intangible Property Tax Interest and other property tax revenue Public Service Commission (utility fees)
Total

35,844,830.17
0.00 0.00 0.00 0.00 0.00 0.00 42,469.61 42,469.61
828,925.86 1,798.53
710,601.42 379,930.59 37,808,556.18

150,007 I
253,156 I
467,322 i
I 311.155
251,857 I
570,769 1
1,047,301 i
1,045,457 I 10,011,336 10,199,904 1 12,046,265 .
I 13,273,459 I
14,461,362 16,429,179 i
16,981,944 20,748,051
22,809,123 22,869,692
24,586,632
25,180,637 I
25,191,855: 27,915,034 :
28,987,711
31,666,347 I
i I
35,098,750 37,673,953 ;

22

TABLE 11.- Values of General Property, Public Utilities Dollars by Class of Property - 1996 and 1997

CLASS OF PROPERTY

ASSESSED VALUES

1996

1997

NET CHANGE 1996 to 1997

I General Property Real Estate Motor Vehicles Other personal tangible property
Total, gross value
1Exemptions, Homestead, ' Agriculture and Freeport
:Total Net Taxable General Property

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

113,087,059,973 15,655,169,926 28,499,375,590

7,313,023,346 : 1,113,489,685 : 2,037,565,535

146,777,526,923 157,241 ,605,489

10,464,078,566 .

9,202,384,987

9,929,024,105

726,639,118

137,575,141,936 147,312,581,384

9,737,439,448 .

iPublic Utilities- Gross (1) Market Value ! Railroads
Telephones Electric Gas Pipeline Flight Equipment
Total taxable public utilities (1)

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

1,304,683,000 6,553,176,000 17,230,126,000 1,156,621,000
565,205,000 1,200,067,000

27,823,003,000 28,009,878,000

26,579,000 309,061 ,000 (338,613,000)
16,055,000 27,675,000 146,118,000:
<(
186,875,000 :

Grand Total Taxable Value (1)

165,398,144,936 175,322,459,384

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

9,924,314,448

23

TABLE 12 -1996 Personal Income Tax Data- 1996 Earnings- by County of Residence

~--~~:~~Hi9i.

(Money Amounts in Dollars): NUMBER oFRETURNsj--.A.o.Jusi'ED GRoss~-~~~- ~~--~-~.A:Mour:rr 6!=1-71X-~]1-or.A:L.-.A.C31i

I COUNTY I RP~~~~~ . TABULAT:r. ~ INCOME LES?~~f..1Cl"1ic: :

I

. TION

100
I TOTAL RESI- :

TOTAL

PER

h..----~1~-~I~A~~J.. ~-:....DENT~.L ....~--

RETURN

T:!~LE
INCOME

~- ~--~~IABILII(A\>IG. . G~~~H 1

TOTAL

PER
_1_9.~!:':100 I

Appling Atkinson Bacon Baker Baldwin

16,393 7,082
10,345 3,733
41,939

6,438

39

2,648

37

3,720

36

1,294

35

15,562

37

168,720,025

26,207

111,668,517

5,867,286

911

165

54,743,623

20,674

33,391,677

1,703,875

643

168

89,339,216

24,016

56,901,667

2,983,970

802

164

27,839,813

21,515

17,424,794

886,995

685

157

443,860,420

28,522

291,991,913

15,704,152

1,009

151

Banks Barrow Bartow Ben Hill Berrien

12,432

5,240

42

38,966

14,459

37

69,181

28,198

41

17,338

6,778

39

15,968

5,505

34

135,398,859

25,839

88,170,993

4,595,346

877

252

440,833,365

30,489

285,897,477

15,423,267

1,067

194

899,453,054

31,898

601,819,522

32,656,525

1,158

200

165,258,229

24,382

105,067,338

5,542,787

818

149

139,045,676

25,258

90,414,916

4,778,791

868

153

Bibb Bleckley Brantley Brooks Bryan

155,975

62,107

40

2,139,717,834

34,452

1,455,841,139

81,146,767

1,307

143

11,147

4,403

39

115,921,059

26,328

75,132,421

4,009,070

911

144

13,380

4,395

33

105,711,158

24,053

67,176,103

3,478,584

791

188

16,668

5,702

34

127,626,196

22,383

78,955,556

4,100,058

719

196

23,093

7,980

35

261,443,961

32,762

172,798,488

9,270,149

1,162

245

Bulloch Burke Butts Calhoun Camden

49,865 22,725 17,205
5,071 45,153

16,383

33

7,546

33

6,578

38

2,172

43

11,384

25

481,319,249

29,379

316,828,295

17,177,518

1,048

193

181,263,529

24,021

113,960,623

5,890,817

781

146

185,026,103

28,128

119,781,860

6,428,710

977

177

44,430,954

20,456

26,701,119

1,373,122

632

140

319,730,767

28,086

203,691,067

10,740,363

943

232

CaFldler Carroll Catoosa Charlton Chatham

8,909

3,273

37

76,979,432

23,520

48,379,445

2,521,662

770

174

81,402

31,347

39

1,036,671,337

33,071

715,512,224

39.471,382

1,259

180

49,567

17,270

35

543,300,173

31,459

359,848,543

19,394,821

1,123

196

9,272

2,738

30

71,263,035

26,027

45,838,103

2,406,400

879

168

225,934

84,514

37

2,966,772,845

35,104

2,034,358,082

112,957,027

1,337

157

Chattahoochee

16,320

996

6

22,856,741

22,949

14,436,745

743,514

747

133

Chattooga

22,922

9,412

41

226,668,298

24,083

145,727,206

7,641,716

812

143

Cherokee

126,838

49,120

39

2,177,736,891

44,335

1,491,935,316

83,031,560

1,690

274

Clarke

91,042

35,213

39

1,112,871,242

31,604

748,561,638

42,100,424

1,196

164

Clay

3,461

1,145

33

25,103,726

21,925

15,795,959

815,719

712

181

Clayton Clinch Cobb Coffee Colquitt

204,197

82,909

41

2,660,308,801

32,087

1,750,645,649

87,175,045

1,051

154

6,641

2,258

34

54,750,831

24,247

34,675,707

1,822,461

807

151

551,059

242,892

44

11,560,028,432

47,593

7,908,456,429

453,292,814

1,866

204

33,904

12,812

38

344,570,900

26,894

225,979,037

12,182,427

951

189

39,616

14,616

37

389,607,174

26,656

255,048,624

13,589,358

930

169

Columbia Cook Coweta Crawford Crisp

88,812

32,424

37

1,392,771,457

42,955

963,204,482

53,027,275

1,635

245

14,627

5,578

38

128,145,802

22,973

80,717,371

4,221,750

757

153

80,658

30,695

38

1' 149,239,668

37,441

768,456,600

42,035,938

1,369

240

11,044

3,758

34

101,283,424

26,951

64,900,290

3,453,222

919

214

20,662

7,659

37

193,279,210

25,236

123,362,412

6,567,636

858

158

Dade Dawson Decatur DeKalb Dodge

14,664

4,559

31

118,974,947

26,097

77,632,295

4,065,362

892

182

13,875

5,141

37

171,991,870

33,455

114,923,548

6,235,112

1,213

233

26,614

9,212

35

242,937,541

26,372

157,487,390

8,396,188

911

161

587,730

262,004

45

9,841,721,012

37,563

6,541,433,748

372,038,630

1,420

162

18,196

6,696

37

165,750,735

24,754

105,840,598

5,589,602

835

162

Dooly Dougherty Douglas Early Echols

10,413

4,471

43

102,602,098

22,948

65,178,956

3,384,603

757

182

95,800

36,954

39

1,104,736,081

29,895

726,065,869

39,974,609

1,082

140

86,653

37,251

43

1,322,150,113

35,493

871,516,558

47,997,377

1,288

191

12,152

4,326

36

107,760,854

24,910

70,722,364

3,727,524

862

147

2,422

709

29

17,348,819

24,469

11,107,198

591,650

834

206

Effingham Elbert Emanuel Evans Fannin

35,063 19,134 21,008
9,746 18,090

12,243

35

7,878

41

8,395

40

3,522

36

6,766

37

401,939,354

32,830

267,639,574

14,366,699

1,173

237

195,127,515

24,769

122,582,363

6,508,913

826

143

190,947,486

22,745

113,949,884

5,879,003

700

158

92,120,661

26,156

56,359,892

2,989,451

849

168

156,598,574

23,145

97,662,007

5,002,910

739

169

24

COUNTY

TABLE 12-1996 Personal Income Tax Data- 1996 Earnings- by County of Residence

(Money Amounts in Dollars):
1997 ~ r:Jt:iMBEFfoF REfURNs~;~ ~~AoJusrE'0'8Ros~s~

.AMOuNT 6fr.A:X~-

RESIDENT POPULA-

TABULATED
' r:-<E~R 1oo ;
RESIDENTS

INCOME LESS DEFICIT

NET

LIABILITY AVG. PER
RETURN

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

85,047

34,317

40

1,803,540,476

52,555

1,250,842,083

70,591,643

2,057

248

84,640

35,303

42

1,109,890,671

31.439

756,705,956

41,335,072

1,171

153

75,749

28,052

37

1.467,396.464

52,310

1,040,802,569

58,527,670

2,086

376

18,513

7,912

43

190,754,265

24,109

123,332,368

6,450,173

815

156

722,540

312,023

43

17,680,770,240

56,665 12,555,217,631

733,012,548

2,349

205

17,891 2.490
66,650 40,290 21,510

7,160

40

1,014

41

26,919

40

17,200

43

7,924

37

188,696,989

26,354

123,466,345

6,553,257

915

197

24,789,297

24,447

16,284,401

856,382

845

152

933,039,286

34,661

647,997,489

36,129,922

1,342

166

515,070,783

29,946

337,361,121

18,277,310

1,063

173

189,301 '132

23,890

119,836.478

6,232,463

787

170

13.401

5,324

40

161,819,120

30,394

107,027,049

5,809,399

1,091

200

500,816

211,325

42

9,608,360,323

45.467

6,509,115,604

368,074,218

1,742

243

31,197

12,835

41

368,643,823

28,722

245,127,215

13,137,359

1,024

169

116,047

50,239

43

1,824,869,243

36,324

1,240,409,848

68,394,759

1,361

200

8,990

3.451

38

69,160,557

20,041

39,307,179

1,961,223

568

151

24,154

9,207

38

244,344,296

26,539

159,629,598

8,544,389

928

158

22,227

9,000

40

330,880,245

36,764

225,324,705

12,296,935

1,366

246

21,482

8,509

40

213,990,271

25,149

138,045,612

7,315,732

860

161

9,969

3,434

34

86,257,466

25,119

54,882,710

2,848,794

830

547

98,103

39,152

40

1,570,145,019

40,104

1,043,515,394

57,646,242

1,472

280

103,543

40,519

39

1,329,255,603

32,806

887,796,191

48,540,739

1,198

171

8,968

3,532

39

92,824.400

26,281

59,934,771

3,177,620

900

204

36,477

14,888

41

419,519,091

28,178

272,329,801

14,733,510

990

194

9,873

3,991

40

115,494,680

28,939

75,998,590

4,075,150

1,021

197

12,616

5,149

41

127,849,015

24,830

83,715,385

4,364,620

848

152

17,845 8,413 8,343
22,634 14,671

7,049

40

2,919

35

2,985

36

8,655

38

5,604

38

157,267,694

22,311

96,832,900

5,006,967

710

140

65,803,748

22,543

41,318,554

2,117,614

725

147

67,855,333

22,732

42,157,849

2,207,286

739

139

292,317,794

33,774

226,221,202

12,505,084

1,445

206

143,864,192

25,672

91,091,505

4,850.404

866

160

6,818 43,502 21,874 60,017
8,095

2.401

35

17,224

40

7,919

36

12,817

21

3,109

38

56,997,097

23,739

36,238,362

1,904,814

793

195

479,933,959

27,864

312,373,105

16,753,318

973

164

281,381,661

35,532

197,655.413

10,823,116

1,367

263

300,791.416

23,468

189,627,110

9,794,399

764

213

76,097,315

24.476

48,303,943

2,519,280

810

167

Long Lowndes Lumpkin Macon Madison
Marion McDuffie Mcintosh Meriwether Miller
Mitchell Monroe Montgomery Morgan Murray
Muscogee Newton Oconee Oglethorpe Paulding

8,343 83,980 18,121 13,253 24.416

2,025

24

30,210

36

6,677

37

4,339

33

9,325

38

45,890,221

22,662

28,187,420

1,445,799

714

200

867,780,228

28,725

569,221,205

31,178,747

1,032

168

197,687,920

29,607

130,057,171

7,034,988

1,054

228

102,713,100

23,672

64,299,175

3,410,560

786

137

251,689,884

26,991

163,995,695

8,791,494

943

167

(

6,528 21,588
9,935 22,908
6,280

1,991

30

8,204

38

3,520

35

8,229

36

2,347

37

48,172,359

24,195

30,707,416

1,607,124

807

159

214,052,631

26,091

136.412,703

7,155,060

872

155

82,717,274

23.499

51,578,807

2,712,705

771

162

191,981,266

23,330

118,665,061

6,198,556

753

141

58,478,725

24,916

38,170,360

2,024,263

862

152

21,082 19,269
7,747 14,561 31,944

8,255

39

8,184

42

2,768

36

5,861

40

12,483

39

183,203,922

22,193

115,265,534

5,916,262

717

159

267.455,724

32,680

181,096,035

9,875,005

1,207

217

67,226,986

24,287

43,217,516

2,261,163

817

173

194,225,508

33,139

129,141,167

7,074,681

1,207

202

334,025,743

26,758

225,914,298

11,964,917

958

173

182,769

65,844

36

2,193,343,285

33,311

1'374,273, 012

75,235,998

1,143

164

55,148

22,254

40

703,829,483

31,627

457,483,055

24,969,069

1,122

199

23,065

9,231

40

388,807,092

42,120

265,705,768

14,705,508

1,593

260

11,243

3,570

32

90,512,891

25,354

58,752,396

3,102,513

869

148

68,962

18,702

27

662,244.419

35,410

438,798,972

23,889,384

1,277

213

25

COUNTY

TABLE 12 -1996 Personal Income Tax Data -1996 Earnings- by County of Residence
(Money Amounts in Dollars): "~NUMBER oF RETURNs~.~--Ai5JusTED Gkoss--~"----r

TABULATED TOTAL

"-Ave: INCOME LESS DEFICIT

TOTAL

PER RETURN

NET TAXABLE INCOME

0 '"~= w

"~~v ,,~,===-"V

AMOUNT OF TAX

:TOTALAGI i

r LIABILITY AV<3.

GROWTH i
INDEX I

TOTAL

PER

Peach Pickens Pierce Pike Polk

24,053

8,770

36

18,574

7,942

43

15,483

5,630

36

12,374

4,875

39

35,811

14,692

41

249,644,961

28,466

159,750,369

8,662,532

988

156

272,104,184

34,261

187,592,637

10,302,147

1,297

189

142,517,538

25,314

91,927,077

4,850,740

862

183

145,485,160

29,843

94,617,245

5,083,055

1,043

193

374,030,074

25,458

242,657,418

12,873,806

876

146

Pulaski Putnam Quitman Rabun Randolph

8,337 16,861
2,444 13,246
7,898

3,654

44

6,615

39

661

27

5,520

42

2,602

33

96,294,340

26,353

62,592,048

3,348,889

916

170

201,389,787

30,444

130,476,143

6,999,230

1,058

209

15,037,220

22,749

9,017,165

446,666

676

212

145,725,662

26,400

93,976,920

4,974,850

901

190

56,779,085

21,821

34,334,573

1,793,124

689

139

Richmond Rockdale Schley Screven Seminole

193,098

69,493

36

2,005,463,813

28,859

1,307,798,914

70,805,073

1,019

134

67,050

26,775

40

1,065,846,076

39,808

718,361,810

40,349,126

1,507

191

3,835

1,378

36

34,187,360

24,809

22,239,672

1,175,713

853

161

14,402

5,232

36

138,571,259

26,485

80,193,715

4,130,033

789

160

9,824

3,258

33

84,619,527

25,973

55,481,207

2,950,042

905

161

Spalding Stephens Stewart Sumter Talbot

56,972

23,131

41

25,239

10,330

41

5,421

1,848

34

31,685

11,672

37

6,895

2,773

40

658,114,640

28,452

425,524,929

23,061,824

997

147

266,162,824

25,766

172,114,370

9,053,080

876

147

38,724,225

20,955

23,721,244

1,226,525

664

139

327,275,223

28,039

211,800,078

11,484,597

984

161

62,662,480

22,597

39,211,392

2,016,168

727

172

Taliaferro Tattnall Taylor Telfair Terrell

1,857 19,056
8,215 11,465 11,097

653

35

6,486

34

3,119

38

4,334

38

4,072

37

12,677,211

19,414

7,466,376

365,941

560

123

151,651,426

23,381

95,533,278

5,010,348

772

155

72,143,746

23,130

44,986,037

2,347,538

753

145

89,019,951

20,540

54,028,872

2,728,068

629

131

92,326,853

22,674

57,315,555

2,990,087

734

145

Thomas Tift Toombs Towns Treutlen

42,560 36,892 25,614
8,167 5,959

15,927

37

14,447

39

9,342

36

3,163

39

2,169

36

493,248,475

30,969

332,817,313

18,230,572

1,145

167

411,732,727

28,500

273,492,700

14,833,640

1,027

165

244,562,530

26,179

158,552,032

8,439,747

903

147

85,451,688

27,016

54,523,477

2,877,977

910

218

47,318,671

21,816

28,900,171

1,486,693

685

153

Troup Turner Twiggs Union Upson

58,547 9,150 9,872
15,675 27,231

22,617

39

3,476

38

3,785

38

5,656

36

10,930

40

713,427,910

31,544

481,029,846

26,084,086

1,153

157

72,456,263

20,845

44,246,574

2,276,405

655

144

94,298,373

24,914

60,875,095

3,192,803

844

176

145,657,180

25,753

91,826,056

4,802,367

849

220

277,579,416

25,396

177,338,402

9,511,714

870

145

Walker Walton Ware Warren Washington

61,848

22,719

37

51,539

19,272

37

35,817

13,208

37

6,038

2,383

39

19,999

7,563

38

624,674,361

27,496

410,452,681

22,008,615

969

151

643,110,079

33,370

422,521,582

23,062,078

1,197

216

341,751,764

25,875

219,273,999

11,722,210

888

137

52,074,989

21,853

31,980,932

1,626,826

683

151

226,513,121

29,950

152,148,258

8,269,659

1,093

167

Wayne Webster Wheeler White Whitfield

25,068

8,453

34

231,190,160

27,350

151,322,905

7,970,236

943

157

2,255

906

40

21,065,157

23,251

13,577,050

721,720

797

178

4,954

1,775

36

36,428,800

20,523

21,843,682

1,087,149

612

147

16,828

7,091

42

193,646,795

27,309

124,819,626

6,614,669

933

208

81,317

36,033

44

1,206,407,603

33,481

835,654,843

45,973,261

1,276

161

Wilcox Wilkes Wilkinson Worth Other
TOTAL

7,308

2,589

35

55,905,063

21,593

34,169,309

1,733,780

670

142

10,549

4,371

41

108,512,500

24,826

69,163,329

3,620,561

828

136

10,859

3,954

36

108,901,625

27,542

71,456,283

3,764,823

952

134

22,361

8,245

37

217,801,056

26,416

142,924,948

7,606,434

923

194

198,350

2,256,412,008

11,376

5,018,519,285

214,430,214

1,081

169

7,486,242

3,166,267

42

112,437,194,733

35,511

79,372,475,815 4,357,858,584

1,376

187

26

TABLE 13- SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY CALENDAR YEAR 1997

"'~' " ~ASSESSED vALUE (${o0o's) (2)
GENERAL PROPERTY
NA~=WNN.N
NET

' YEAR ,-~~'~UN "~,,~ESTIMATED NUMBER OF MOTOR VEHIClETAGS ~fol.ci~c.A.1Ei-.f5AR

TRUCKS

TOTAL

Appling Atkinson Bacon Baker Baldwin

233,247 95,153
138,972 95,066
465,838

216,984 89,659
129,763 90,136
426,849

395,756

5,974

10,509

2,597

198

4,865

3,326

3,036

688

44

9,619

5,114

4,431

1,270

91

5,764

2,565

1,385

369

19

38,911

22,114

10,018

3,619

291

13

19,291

0

7,094

43

10,949

18

4,356

52

36,094

Banks Barrow Bartow Ben Hill Berrien

327,525 688,595 1,554,879 237,269 219,265

295,354 624,136 1,502,559 211,709 210,073

14,456 27,293 202,169 12,386
9,142

7,856 28,196 40,409
7,955 10,542

7,673 16,746 35,620
6,634 6,332

2,757 5,222 8,304 1,731 1,801

221 758 1,045 128 184

42

18,549

80

51,002

104

85,482

42

16,490

43

18,902

Bibb Bleckley Brantley Brooks Bryan N ....... Bulloch Burke Butts Calhoun Camden

2,912,552 132,571 140,Q58 227,503 360,039
824,445 293,753 260,910
90,628 600,740

2,681,953 124,927 131,493 207,435 348,093
714,226 269,559 236,288
84,846 586,913

133,395 8,685
17,305 10,101 17,100
28,340 1,507,205
23,363 5,396
36,207

93,596 6,401 7,458 9,332
16,921
25,500 14,235
9,836 3,823 20,724

34,569 4,421 5,271 3,462 4,288
18,003 5,886 7,992 1,272
13,227

10,319 1,257 2,331 984 2,943
4,580 1,778 2,394
531 3,161

1,235 143 105 41 351
496 189 248
18 597

189

139,908

45

12,267

56

15,221

300

14,119

69

24,572

59

48,638

158

22,246

46

20,516

10

5,654

26

37,735

Candler Carroll Catoosa Charlton Chatham

139,652 1,285,875
729,420 140,564 5,073,041

128,955 1,171,926
699,794 134,928 4,734,072

6,418 62,711 18,837 14,349 169,123

4,719 44,960 36,795
4,131 150,99n

4,086 32,791
9,166 4,184 38,030

1 '121 7,881 3,276 1,267 13,823

98 824 560
57 1,889

19

10,043

162

86,618

90

49,887

21

9,660

691

205,429

Chattahoochee Chattooga Cherokee Clarke Clay

31,309 356,514 2,550,495 1,684,907
62,520

30,206 337,496 2,361,280 1,568,709
57,726

2,115 13,799 83,838 70,095
3,803

7,080 14,530 82,433 54,021
1,746

1,677 7,483 41,002 16,576 1,107

400 2,264 15,566 3,823
405

198 223 2,380 918
8

65

9,420

59

24,559

225

141,606

251

75,589

8

3,274

Clayton Clinch Cobb Coffee Colquitt

4,564,468 132,840
14,429,688 563,750 533,016

4,229,490 114,835
13,619,165 511,244 496,023

522,938 12,295
395,520 23,071 21,233

173,888 3,020
393,909 18,056 14,910

52,016 2,867
111 '173 16,504 20,075

12,348 1,113
31,700 4,360 4,704

2,229 22
7,213 269 216

575 21
1,315 92 95

241,056 7,043
545,310 39,281 40,000

/"

Columbia Cook Coweta Crawford Crisp
Dade Dawson Decatur DeKalb Dodge
Dooly Dougherty Douglas Early Echols N CX> Effingham Elbert Emanuel Evans Fannin
Fayette Floyd Forsyth Franklin Fulton
Gilmer Glascock Glynn Gordon Grady
Greene Gwinnett Habersham Hall Hancock

,j

TABLE 13- SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY CALENDAR YEAR 1997

~~~ -~ .A:ssEssEb v.t\LDE ($1.obbs) (2)

NET

>, v ' ' , , ~<'

'

. EsriMAtEDNOt:.;W~E~R OF rV16i'6R\iEHfCLETAGS 85[0~-cAi:Ei\io.A.R YEAR~~ ~~ .;;
',, .....~
TOTAL

1,739,767 218,018
1,542,271 130,759 339,196

1,635,053 200,232
1,487,553 123,290 307,266

44,690 10,898 134,093 9,321
6,806

51,057 7,627
53,299 5,845
10,951

33,363 5,918
14,017 5,443 7,103

1,418 2,034 7,369 1,650 2,198

1,792 87
1,107 174 156

163

87,793

28

15,694

189

75,981

33

13,145

25

20,433

164,712 330,460 494,769 13,349,887 210,851

154,224 314,567 445,511 12,704,308 185,605

11,186 7,087
24,749 402,240
16,986

7,796 10,651 15,167 348,121
9,423

6,026 7,265 7,497 131,499 7,085

1,114 2,396 3,152 16,940 1,984

148 307 133 4,011 113

33 40 89 1,115 50

15,117 20,659 26,038 501,686 18,655

182,046 1,630,305 1,594,177
268,580 65,219

166,419 1,471,823 1,494,891
246,306 62,895

11,600 65,775 93,204 14,593
4,968

5,841 55,486 49,020
6,467 1,827

3,865 20,262 34,065
4,881 1,951

1,191 7,429 8,945 1,505
501

102 626 1,359
64 27

7

11,006

277

84,080

123

93,512

26

12,943

0

4,306

496,874 308,321 277,672 145,800 359,062

462,823 283,546 259,984 138,466 333,073

114,271

20,044

11,091

4,788

476

124

36,523

15,800

12,239

8,255

2,633

212

51

23,390

16,769

10,120

7,813

2,196

173

7

20,309

5,814

4,604

4,396

1,046

84

20

10,150

9,564

11,006

11,371

2,894

355

54

25,680

2,202,902 1,655,985 2,537,655
362,403 22,888,108

2,076,545 1,544,497 2,387,881
322,681 21,979,484

45,514 397,516
50,227 14,037 1,096,874

62,188 55,317 56,928 15,520 441,116

19,523 28,977 26,629
9,894 87,764

7,182 7,658 11,561 3,757 20,164

1,027 919
1,749 326
4,742

110 132 245
83 2,631

90,030 93,003 97,112 29,580 556,417

435,121 47,642
1,897,798 868,999 317,087

401,519 45,724
1.798,768 833,581 291,714

17,906

13,613

10,203

3,144

409

68

27,437

2,995

1,551

953

431

16

13

2,964

68,348

42,579

17,946

6,135

910

129

67,699

24,813

26,084

15,649

4,386

551

118

46,788

11,841

13,065

7,553

2,577

174

45

23,414

358,225 12,351,183
650,843 2,684,964
139,421

339,219 11,555,329
600,022 2,573,288
130,307

18,914 263,874
39,707 85,789 37,425

8,041 334,289
21,208 78,549
4,011

5,047 120,235
11,687 46,642
2,271

1,769 36,363
4,188 14,045
481

95 7,093
388 1,928
50

24

14,976

746

498,726

130

37,601

326

141,490

16

6,829

COUNTY
L
Haralson Harris Hart Heard Henry
Houston Irwin Jackson Jasper Jeff Davis
Jefferson Jenkins Johnson Jones Lamar
1\.)
co
Lanier Laurens Lee Liberty Lincoln
Long Lowndes Lumpkin Macon Madison
Marion McDuffie Mcintosh Meriwether Miller
Mitchell Monroe Montgomery Morgan Murray

TABLE 13- SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY CAlENDAR YEAR 1997

($T:06b5j (2j "-P.:ssE:ssE:ovATUE

'"~'"'"~'"='"'""''"""""'w.~.'

J . . .. . GE.NERAD'ROPERfv~~ ,.m

.... NET,.

GROSS

NET

l

PUBLIC UTILITY

00"AN,)0~....,......

282,502 458,704 499,754 122,558 2,076,433

261,371 431,801 465,858 116,050 1,814,806

27,415 58,630 24,667 128,854 76,676

E8fiMATED NUMBER OF~MOTOR VEHICLEYAGS soTB~- CALENDAR~YEAR

14,752 14,175 11,567 6,225 62,367

12,273 9,955
10,957 5,444 35,343

2,978 3,386 2,931 1,482 9,921

MOTOR CYCLES

TOTAL

299 390 309 100 1,587

27

30,329

59

27,965

40

25,804

34

13,285

213

109,431

1,616,961 149,415 734,126 213,071 233,391

1,539,734 132,603 615,457 182,702 217,306

58,131 8,501
39,740 33,453 11,599

64,427 4,739
29,856 8,549 6,298

21,789 3,782 9,450 2,600 6,003

7,624 1,068 4,899 1,855 1,699

1,205 56
538 147 70

160

95,205

7

9,652

143

44,886

36

13,187

12

14,082

268,280 103,888
89,674 321,568 235,798

245,437 96,664 82,963
307,112 213,022

20,605

9,268

6,362

1,869

104

10,797

5,484

1,819

746

26

5,780

4,376

3,469

905

34

35,082

14,525

10,550

3,742

353

14,475

9,046

7,135

2,082

247

36

17,639

44

8,119

30

8,814

18

29,188

3

18,513

62,071 803,354 369,445 492,938 114,297

58,274 761,529 345,843 472,170 107,066

5,209

3,049

2,861

874

27

30,964

23,252

19,523

4,410

469

13,793

10,726

10,122

3,100

251

36,176

28,358

12,466

3,096

383

5,948

5,724

2,489

1,387

131

0

6,811

51

47,705

66

24,265

40

44,343

26

9,757

97,215 1,456,634
390,080 228,741 348,175

92,714 1,363,512
344,526 219,935 327,855

8,381

4,566

2,389

1,075

84

65,402

49,803

21,968

7,474

968

14,915

11,592

8,871

2,472

375

13,404

8,888

3,201

1,238

58

32,292

14,200

13,262

4,104

386

2

8,116

148

80,361

39

23,349

52

13,437

40

31,992

99,036 326,596 166,025 269,538 104,634

94,799 305,382 158,171 242,063 100,198

5,072

3,640

2,089

700

52

16,209

12,009

7,381

2,317

235

8,831

5,619

3,335

1,075

90

15,824

12,138

9,359

2,298

232

4,441

4,340

1,565

529

37

35

6,516

74

22,016

29

10,148

64

24,091

33

6,504

340,778 353,107
88,024 393,027 481,568

316,894 334,432
82,012 339,437 464,796

17,483

11,930

6,867

2,188

122

480,165

11,861

8,798

2,883

350

6,523

3,833

2,988

970

25

20,262

8,125

6,437

2,588

202

19,010

18,602

13,943

3,669

491

84

21 '191

50

23,942

26

7,842

25

17,377

46

36,751

TABLE 13- SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY CALENDAR YEAR 1997

Muscogee Newton Oconee Oglethorpe Paulding

Peach Pickens Pierce Pike Polk

Pulaski

Putnam

Quitman

Rabun

w

Randolph

0

Richmond

Rockdale

Schley

Screven

Seminole

Spalding Stephens Stewart Sumter Talbot

Taliaferro Tattnall Taylor Telfair Terrell

Thomas Tift Toombs Towns Treutlen

3,083,056 992,171 549,854 175,846 938,728
299,322 497,321 195,504 201 '137 476,048
127,081 426,233
43,552 524,784 112,512
3,254,283 1,575,620
51,990 207,827 155,216
887,219 428,449
81,131 425,741 109,997
36,765 215,920 115,983 171,766 164,639
762,811 690,355 357,488 292,171
56,868

2,847,344 857,721 502,646 166,833 879,963
283,301 472,394 182,179 182,211 441,933
119,574 396,932
41,710 506,243 107,898
3,050,431 1,450,147
46,559 188,101 135,452
744,623 370,338
76,783 389,559
95,829
34,778 200,046 109,525 149,434 148,424
711,176 585,147 313,042 282,651
51,857

106,036 29,803 16,951 10,800 33,887
11,352 19,764 12,744
5,988 28,141
7,008 118,520
1,827 140,046
5,684
126,210 63,918 2,417 15,968 7,618
26,255 19,008
5,911 28,724
8,735
3,431 16,554 10,005 10,904
7,384
20,103 29,947 19,683
6,551 4,781

PASSENGER

TRUCKS

CAR:S:,.."'~~~ .,~"""~

103,436 31,387 18,063 6,204 37,061

37,036 24,501
5,665 6,504 24,219

11,469 24,273
7,527 8,679 22,816

7,917 16,922
7,379 6,635 13,491

5,121 10,297
1,107 8,165 3,940

2,445 7,142
854 9,535 2,748

120,722 45,822 2,159 7,418 5,507

36,403 15,477
1,382 6,496 3,063

42,778 16,519
3,009 17,603
4,410

11,629 10,223
1,038 9,334 2,516

1,591 8,008 4,643 6,183 5,298

276 6,318 3,244 3,765 3,176

26,775 18,928 12,838
6,383 4,243

12,261 15,990 11,396
4,312 2,547

7,439 5,999 3,212 2,263 7,137
2,301 4,382 2,588 2,377 3,262
1,006 3,495
341 2,391
786
10,189 6,126 591 1,695 1,322
3,460 3,166
313 2,625
696
185 1,922 1,133 1,378 1,187
4,619 4,145 3,133 1,772
633

1,424 666 293 114
1,052
229 779
92 258 374
64 241
16 387
22
1,430 905 17 96 59
407 320
12 199
54
22 80 78 72
55
330 349 184 211
60

307

149,642

75

62,628

84

27,317

20

15,105

152

69,621

63

21,979

119

46,475

26

17,612

15

17,964

95

40,038

8

8,644

43

21,218

5

2,323

24

20,502

17

7,513

325

169,069

155

68,485

19

4,168

4

15,709

29

9,980

165

58,439

65

30,293

3

4,375

64

29,825

43

7,719

15

2,089

45

16,373

27

9,125

32

11,430

3

9,719

110

44,095

73

39,485

2

27,553

23

12,701

20

7,503

TABLE 13- SELECTED TAX STATISTICS AND ESTIMATES BY COUNTY CALENDAR YEAR 1997

~~-r,-~"Assi:ssi:6vi\[tJE($T;cf6bsr{2)-~EsTIMATEDNUMBEROFMoY6rfvERICC'ET.Ads.s6L6-cALENbARYEAR

' .. , ,.,~

---,c.,c.,~---~-GENERAC"P~ROPER'TY"'""'"

. ~-~" ~-~ ~r,



GROSS

:

_.,_.,_,,.,.,..-.,~.,~~-''''"'-/-"<-""'><-"<"A'-<>.W<'>._d<>.. wA-~ >A~

NET

~,-~~,.,.,.""::::~ ..r ~""r - ...........,.-:r....... .. wl ~

; PASSENGER l TRUCKS
1 CARS j '""''~-='>>><><>w< ~'' ~~''''"' <ww~"'~~.,

1 TRAILERS ( MOTOR

J

1 CYCLES



--~,~'"

Troup Turner Twiggs Union Upson

1 '143.472 141,321 178,087 408,421 410,219

1,033,275 132,182 171,395 373,613 355,324

33,104

37,102

14,068

4,699

384

121

56,374

9,329

4,055

3,683

891

35

11

8,675

12,420

6,217

4,111

1,239

101

6

11,674

8,100

10,279

8,975

3,081

464

41

22,840

16,827

15,356

10,810

2,771

307

34

29,278

Walker Walton Ware Warren Washington

730,932 953,077 442,245
90,269 392,887

669,659 885,830 412,052
84,852 375,955

21,037

33,438

23,907

4,251

678

72

62,346

30,918

38,971

17,917

7,266

784

150

65,088

55,517

20,201

13,147

4,674

373

94

38,489

12,071

4,518

1,589

554

45

50

6,756

31,421

9,646

8,560

2,224

151

79

20,660

Wayne Webster Wheeler White Whitfield

479,768 43,445 60,336
430,533 1,973,090

462,073 41,392 56,590
398,574 1,935,628

28,261 2,920 6,468 16,477
46,821

11,496 2,047 2,915
14,549 47.498

11,099 716
3,211 7,695 38,403

3,815 210 772
2,864 8,255

173 18 19
316 1,091

44

26,627

13

3,004

21

6,938

59

25,483

176

95,423

Wilcox Wilkes Wilkinson Worth Other

99.422 238,240 247,829 277,066
0

93,032 224,291 239,937 252,444
0

6,796

4,118

2,528

871

38

8,834

6,514

4,297

1,499

99

17,212

5,357

5,231

1,432

100

14,089

13,225

7,774

2,685

255

0

2,522
_,y,,,~.""'""'"'"'"~~"'*'

<>m1 ,270

234

44

STATE TOTAL

157.241 ,605

147,312.581

9,859,786

4,686,036

2.133.326

30

7,585

36

12,445

3

12,123

69

24,008

5

4,075

7,528,246

(1) Net Digest amounts reflect state homestead exemption requirements only. Some counties have expanded homestead exemptions for local taxing purposes. As of 1990, property values no longer include motor vehicle values. Beginning in 1991, assessed value includes public utilities in general property.

Fulton DeKalb Cobb Gwinnett Chatham

Clayton Richmond Muscogee Bibb Cherokee

Hall

Houston

(...)

Henry

N

Dougherty

Clarke

Columbia Douglas Fayette Floyd Lowndes

Carroll Whitfield Coweta Forsyth Bartow

Paulding Rockdale Glynn Walker Liberty

.;'

TABLE 14- Three Economic Indicators by County With Rankings and Per Capita Amounts

722,540 587,730 551,059 500,816 225,934

1997 Automobile Registrations

1996 Adj. Gross Income

Reported (GA Returns)

vn,--,"""~"""'"'"X"""A-<-



Number

Rank

' .....) ' '

Thousand Dollars

Rank

Thousand Dollars

441,116

3

348,121

2

393,909

4

334,289

5

150,996

17,680,770

3

9,841,721

2

11,560,028

4

9,608,360

6

2,966,773

23,076,358

3 13,106,548

3

2 14,014,685

2

4 11,819,202

4

5 4,903,195

5

Amounts of Three Indicators

Income
Reported
' ' ' " " " . . , . ,......,,...,,,"~~,.....,."'''''~->'""'

0.611 0.592 0.715 0.667 0.668

24,470 16,745 20,978 19,185 13,131

31,938 22,300 25,432 23,600 21,702

204,197 193,098 182,769 155,975 126,838

6

173,888

5

2,660,309

8

120,722

7

2,005,464

7

103,436

8

2,193,343

9

93,596

9

2,139,718

10

82,433

10

2,177,737

6 4,752,428

6

10 3,176,641

7

7 2,953,380

8

9 2,815,348

9

8 2,445,117

11

0.852 0.625 0.566 0.600 0.650

13,028 10,386 12,001 13,718 17,169

23,274 16,451 16,159 18,050 19,277

116,047

11

78,549

11

1,824,869

103,543

15

64,427

12

1,329,256

98,103

14

62,367

13

1,570,145

95,800

21

55,486

16

1,104,736

91,042

19

54,021

18

1,112,871

11

2,659,077

10

16 1,597,865

23

13 1,891,482

16

22 1,537,598

25

20 1,638,804

21

0.677 0.622 0.636 0.579 0.593

15,725 12,838 16,005 11,532 12,224

22,914 15,432 19,281 16,050 18,001

88,812 86,653 85,047 84,640 83,980

17

51,057

20

1,392,771

22

49,020

22

1,322,150

12

62,188

14

1,803,540

16

55,317

17

1,109,891

26

49,803

21

867,780

15 1,679,742

20

17 1,588,095

24

12 2,122,058

13

21

1,942,013

15

27 1,428,914

27

0.575 0.566 0.731 0.654 0.593

15,682 15,258 21,206 13,113 10,333

18,913 18,327 24,952 22,944 17,015

81,402 81,317 80,658 75,749 69,181

27

44,960

25

18

47,498

23

20

53,299

19

13

56,928

15

24

40,409

28

1,036,671 1,206,408 1,149,240 1,467,396
899,453

24 1,234,637

28

18 1,982,449

14

19 1,621,646

22

14 2,438,108

12

26 1,704,728

19

0.552 0.584 0.661 0.752 0.584

12,735 14,836 14,248 19,372 13,001

15,167 24,379 20,105 32,187 24,642

68,962 67,050 66,650 61,848 60,017

30

37,061

31

25

45,822

24

23

42,579

27

34

33,438

33

44

28,358

36

662,244 1,065,846
933,039 624,674 300,791

30

913,850

31

23 1,514,065

26

25 1,867,116

17

33

690,696

40

54

508,347

53

0.537 0.683 0.639 0.541 0.472

9,603 15,896 13,999 10,100
5,012

13,252 22,581 28,014 11 '168
8,470

COUNTY

Troup Spalding Newton Walton Bulloch

Catoosa Camden Laurens Thomas Baldwin

Gordon

Colquitt

w w

Barrow Tift

Jackson

Ware Polk Effingham Coffee Murray

Sumter Habersham Upson Decatur Toombs

Stephens Wayne Madison Haralson Peach

TABLE 14- Three Economic Indicators by County With Rankings and Per Capita Amounts

,,
1996 Adj. Gross Income
Reported (GA Returns)
m ""'""'"~'>'==""'v"' < < '-' '"-'"'m'" ,

Per Capita Amounts of Three Indicators

58,547 56,972 55,148 51,539 49,865

28

37,102

31

42,778

32

31,387

29

38,971

37

25,500

Thousand Dollars

'..::.... ,. . ._..,__,_.,,,,.,._,'

Thousand Dollars

Rank

30

713,428

28 1,066,379

29

26

658,115

31

770,877

36

34

703,829

29

887,525

32

29

643,110

32

916,747

30

40

481,319

37

742,566

37

Auto Reg.
"
0.634 0.751 0.569 0.756 0.511

12,186 11,552 12,763 12,478
9,652

Net Digest
18,214 13,531 16,094 17,787 14,892

49,567 45,153 43,502 42,560 41,939

33

36,795

32

45

20,724

46

38

23,252

42

36

26,775

38

46

22,114

44

543,300 319,731 479,934 493,248 443,860

34

718,631

39

53

623,120

45

38

792,493

35

36

731,279

38

39

465,759

62

0.742 0.459 0.535 0.629 0.527

10,961 7,081
11,032 11,589 10,583

14,498 13,800 18,217 17,182 11 '1 06

40,290 39,616 38,966 36,892 36,477

35

26,084

39

51

14,910

59

40

28,196

37

42

18,928

49

39

29,856

35

515,071 389,607 440,833 411,733 419,519

35

858,393

33

44

517,256

51

40

651,429

42

42

615,094

46

41

655,197

41

0.647 0.376 0.724 0.513 0.818

12,784 9,835
11,313 11 '160 11,501

21,305 13,057 16,718 16,673 17,962

35,817 35,811 35,063 33,904 31,944

52

20,201

47

49

22,816

43

43

20,044

48

48

18,056

52

53

18,602

50

341,752 374,030 401,939 344,571 334,026

49

467,569

61

46

470,074

60

43

577,094

48

48

534,315

49

50

483,806

58

0.564 0.637 0.572 0.533 0.582

9,542 10,445 11,463 10,163 10,457

13,054 13,127 16,459 15,760 15,145

31,685 31,197 27,231 26,614 25,614

56

17,603

53

41

21,208

45

60

15,356

57

59

15,167

58

72

12,838

70

327,275 368,644 277,579 242,938 244,563

52

418,282

64

47

639,729

44

57

372,151

69

66

470,260

59

64

332,725

81

0.556 0.680 0.564 0.570 0.501

10,329 11,817 10,194
9,128 9,548

13,201 20,506 13,666 17,670 12,990

25,239 25,068 24,416 24,154 24,053

58

16,519

55

64

11,496

78

63

14,200

65

71

14,752

60

77

11,469

79

266,163 231 '190 251,690 244,344 249,645

60

389,346

67

67

490,334

57

62

360,147

71

65

288,787

90

63

294,653

88

0.655 0.459 0.582 0.611 0.477

10,546 9,223
10,308 10,116 10,379

15,426 19,560 14,750 11,956 12,250

COUNTY
Bryan Oconee Chattooga Meriwether Burke
Jones Worth Harris Lee McDuffie
Grady Hart Mitchell Emanuel Crisp
Washington Monroe Elbert Tattnall Pickens
Franklin Dodge Lumpkin Fannin Gilmer
Jefferson Ben Hill Butts Putnam White

TABLE 14- Three Economic Indicators by County With Rankings and Per Capita Amounts

n " =< A;w~.,._>'m~"--"'"<,'""'~>A~:.;.{"<'-'=''

"''""'"""''""~v'""'v"'''=-~~@,",;>...Yo,o'<-<-v.-;w,-AN'<'O<~""""" yu.,--=Y.%><< ;O%W<~V"v~>W,>V>" v;....,.__,,

<'"'0"'"=' '"''"'"""""_ _ .~~

1996 Adj. Gross Income

1997 Net Property i

:1

Reported (GA Returns)

::

And Utility Digest l

Per Capita Amounts of Three Indicators

Tho~~~:-r ::~~t Thousand ~~~:~r ::;:-~r~~:o;e :-~

, H~~~~~~~~~''"...J.~.~ _.-.J~.....!?.olla~~~ ~ w .'*L..~M~~,L.~,,_L,,..~,t:)PO~~... ~~~~~~

23,093 23,065 22,922 22,908 22,725

61

16,921

54

47

18,063

51

67

14,530

62

85

12,138

72

54

14,235

64

261,444 388,807 226,668 191,981 181,264

61

365,193

70

45

519,597

50

68

351,295

76

79

257,886

96

86 1,776,764

18

0.733 0.783 0.634 0.530 0.626

11,321 16,857
9,889 8,381 7,976

15,814 22,528 15,326 11,257 78,185

22,634 22,361 22,227 21,874 21,588

62

14,525

63

78

13,225

68

57

14,175

66

69

10,726

82

76

12,009

73

292,318 217,801 330,880 281,382 214,053

55

342,194

78

70

266,533

92

51

490,432

56

56

359,637

73

71

321,592

83

0.642 0.591 0.638 0.490 0.556

12,915 9,740
14,886 12,864
9,915

15,119 11,920 22,065 16,441 14,897

21,510 21,482 21,082 21,008 20,662

81

13,065

69

66

11,567

77

82

11,930

74

90

10,120

87

83

10,951

81

189,301 213,990 183,204 190,947 193,279

82

303,554

86

72

490,525

55

85

334,377

80

80

276,753

91

78

314,072

84

0.607 0.538 0.566 0.482 0.530

8,801 9,961 8,690 9,089 9,354

14,112 22,834 15,861 13,174 15,200

19,999 19,269 19,134 19,056 18,574

75

9,646

89

55

11,861

75

79

12,239

71

99

8,008

100

50

24,273

41

226,513 267,456 195,128 151,651 272,104

69

407,376

66

59

814,596

34

75

299,346

87

94

216,600

106

58

492,158

54

0.482 0.616 0.640 0.420 1.307

11,326 13,880 10,198
7,958 14,650

20,370 42,275 15,645 11,367 26,497

18,513 18,196 18,121 18,090 17,891

73

15,520

56

96

9,423

90

74

11,592

76

86

11,006

80

70

13,613

67

190,754 165,751 197,688 156,599 188,697

81

336,718

79

89

202,591

110

74

359,441

74

93

342,638

77

83

419,425

63

0.838 0.518 0.640 0.608 0.761

10,304 9,109
10,909 8,657
10,547

18,188 11 '134 19,836 18,941 23,443

17,845 17,338 17,205 16,861 16,828

93

9,268

92

98

7,955

101

92

9,836

88

68

10,297

85

65

14,549

61

157,268 165,258 185,026 201,390 193,647

92

266,042

93

90

224,096

103

84

259,652

95

73

515,452

52

77

415,051

65

0.519 0.459 0.572 0.611 0.865

8,813 9,5;32 10,754 11,944 11,507

14,909 12,925 15,092 30,571 24,664

TABLE 14- Three Economic Indicators by County With Rankings and Per Capita Amounts

COUNTY

1996
Estimate

Master
Economic

Number

Brooks Appling Chattahoochee Berrien Union

16,668 16,393 16,320 15,968 15,675

100

9,332

89

5,974

141

7,080

94

10,542

87

10,279

91 118 108 84 86

1996 Adj. Gross Income

Reported (GA Returns)
--"""...,..,.,,,,_.,...-:;..,.,=_.,_...,,.,==>

Thousand

l Rank

Dollars

!

w~~-oo,ooL

127,626

105

168,720

88

22,857

155

139,046

100

145,657

96

Thousand Dollars
217,537 612,741
32,321 219,214 381,713

105 47 159 104 68

"'-~.,~~~'"""""'

Auto

Income

Reg.
'<<~-=<w>>:-,,:'

Reported

vN'd/#.~



..., ..~1~~~~t .

0.560 0.364 0.434 0.660 0.656

7,657 10,292
1,401 8,708 9,292

13,051 37,378
1,980 13,728 24,352

Pierce Lamar Dade Cook Morgan

15,483

106

7,527

105

14,671

97

9,046

93

14,664

111

7,796

103

14,627

104

7,627

104

14,561

84

8,125

98

142,518 143,864 118,975 128,146 194,226

99

194,923

111

98

227,497

102

106

165,410

118

103

211 '130

~08

76

359,700

72

0.486 0.617 0.532 0.521 0.558

9,205 9,806 8,113 8,761 13,339

12,589 15,507 11,280 14,434 24,703

Screven

Dawson

w

Greene

01

Brantley

Macon

14,402 13,875 13,401 13,380 13,253

107

7,418

107

88

10,651

83

91

8,041

99

114

7,458

106

102

8,888

94

138,571 171,992 161,819 105,711 102,713

101

204,069

109

87

321,654

82

91

358,134

75

112

148,798

122

113

233,338

99

0.515 0.768 0.600 0.557 0.671

9,622 12,396 12,075
7,901 7,750

14,169 23,182 26,724 11,121 17,606

Rabun Jeff Davis Banks Pike Early

13,246

80

8,165

97

12,616

108

6,298

113

12,432

95

7,856

102

12,374

101

8,679

95

12,152

105

6,467

110

145,726 127,849 135,399 145,485 107,761

95

646,289

43

104

228,905

101

102

309,810

85

97

188,200

112

111

260,898

94

0.616 0.499 0.632 0.701 0.532

11,001 10,134 10,891 11,757
8,868

48,791 18,144 24,920 15,209 21,470

Telfair Oglethorpe Bleckley Terrell Crawford

11,465

119

6,183

117

11,243

118

6,204

116

11 '147

116

6,401

111

11,097

121

5,298

126

11,044

120

5,845

119

89,020 90,513 115,921 92,327 101,283

123

160,338

119

121

177,633

115

107

133,612

129

119

155,808

120

115

132,611

130

0.539 0.552 0.574 0.477 0.529

7,764 8,051 10,399 8,320 9,171

13,985 15,799 11,986 14,041 12,008

Wilkinson Wilkes Dooly Bacon Heard

10,859

112

5,357

125

10,549

109

6,514

109

10,413

117

5,841

120

10,345

127

5,114

128

9,969

113

6,225

114

108,902 108,513 102,602
89,339 86,257

109

257,149

97

110

233,126

100

114

178,019

114

122

139,382

127

124

244,904

98

0.493 0.617 0.561 0.494 0.624

10,029 10,287
9,853 8,636 8,653

23,681 22,099 17,096 13,473 24,567

TABLE 14- Three Economic Indicators by County With Rankings and Per Capita Amounts

" .,.......................~~~~r~as~er r~19~:~~:::~~;~--l"1~~::~r:~;;~~:~~:~-l~~;~;~:;;~~::~-Mr--"~:~:~~it:~~~::~s~~~~~r::~:,::t~~:" [

Population Economic ('"'"'"'"'""'""'" r COUNTY
Estimate Rank Number : Rank l ThDooullsaarnsd l Rank ! ThDooullsaarnsd i Rank ' ARuegto. RIenpcoomrteed DNigeetst ~_...,~~ ,,,_.~L...~,,

~

.. !~~~~~----r"""''"''.w;r~~M~=<><.Wl-- -~r~~w-:

j

J

J

i

! l ! t .~%m~"''-''.w~.,,_.,,,,,.,,,,_~,,"':1 ..""'""'""""]''"''''==~~=--~''''''""''''~''=-,"'""'-~-~~'''"~ '""'"'"'~.J,,,,~.~~"'''-"''''""'''''!'"'"''~,,,~~"-'~'"'" .M.. , ........................~'""

Mcintosh Jasper Twiggs Seminole Evans

9,935

122

5,619

122

9,873

103

8,549

96

9,872

115

6,217

115

9,824

124

5,507

123

9,746

125

4,604

132

82,717 115,495
94,298 84,620 92,121

127

167,001

117

108

216,155

107

117

183,815

113

126

143,070

124

120

144,280

123

0.566 0.866 0.630 0.561 0.472

8,326 11,698
9,552 8,614 9,452

16,809 21,894 18,620 14,563 14,804

Charlton Turner Hancock Irwin Candler

9,272

131

4,131

139

9,150

134

4,055

141

8,990

130

4,011

142

8,968

123

4,739

129

8,909

129

4,719

130

71,263 72,456 69,161 92,824 76,979

132

149,277

121

130

141,511

125

133

167,732

116

118

141,105

126

128

135,373

128

0.446 0.443 0.446 0.528 0.530

7,686 7,919 7,693 10,351 8,641

16,100 15,466 18,658 15,734 15,195

Jenkins Johnson Long Pulaski Taylor

8,413

133

5,484

124

8,343

137

4,376

136

8,343

139

4,566

133

8,337

126

5,121

127

8,215

132

4,643

131

65,804 67,855 45,890 96,294 72,144

136

107,461

136

134

88,743

146

147

101,095

139

116

126,582

132

131

119,530

133

0.652 0.525 0.547 0.614 0.565

7,822 8,133 5,500 11,550 8,782

12,773 10,637 12,117 15,183 14,550

Towns Lincoln Randolph Montgomery Wilcox

8,167

110

6,383

112

8,095

128

5,724

121

7,898

138

3,940

143

7,747

144

3,833

144

7,308

143

4,118

140

85,452 76,097 56,779 67,227 55,905

125

289,203

89

129

113,014

135

140

113,582

134

135

88,535

147

141

99,828

141

0.782 0.707 0.499 0.495 0.563

10,463 9,401 7,189 8,678 7,650

35,411 13,961 14,381 11,428 13,660

Atkinson Talbot Lanier Clinch Marion

7,082

146

3,326

147

6,895

135

4,410

135

6,818

147

3,049

148

6,641

142

3,020

149

6,528

145

3,640

146

54,744 62,662 56,997 54,751 48,172

143

94,525

144

137

104,564

138

139

63,483

150

142

127,129

131

145

99,871

140

0.470 0.640 0.447 0.455 0.558

7,730 9,088 8,360 8,244 7,379

13,347 15,165
9,311 19,143 15,299

Miller Warren Treutlen Stewart Calhoun

6,280

136

4,340

137

6,038

140

4,518

134

5,959

148

4,243

138

5,421

151

3,009

150

5,071

149

3,823

145

58,479 52,075 47,319 38,724 44,431

138

104,640

137

144

96,924

142

146

56,638

153

149

82,693

148

148

90,242

145

0.691 0.748 0.712 0.555 0.754

9,312 8,625 7,941 7,143 8,762

16,662 16,052
9,505 15,254 17,796

Wheeler Schley Baker Clay Glascock

TABLE 14- Three Economic Indicators by County With Rankings and Per Capita Amounts

1997 Automobile Number

UhH
1996 Adj. Gross Income

1997 Net Property

Reported (GA Returns)

v ' w " ' " c ' ' N ~."

,, '''"""""'''-~""~~=''' '"""-~'=:
;j

w~

Thousand

Rank J Thousand

Dollars

!

'" ''''" 0'>=<--"-"'-'>-' ~..';_.,

Dollars

,

,..... ,,.~" , , ,. ..,_,""""'''''~'' ,, '''''"' '.,,~.~.- ~

Per Capita Amounts of Three Indicators
)"''w=<'~'l~'w.;;w=w,;wu;

Auto
Reg.
A:'#/<',,, ==</ <'w

Income Reported

Net

4,954

152

2,915

151

3,835

153

2,159

153

3,733

150

2,565

152

3,461

154

1,746

156

2,490

157

1,551

158

36,429 34,187 27,840 25,104 24,789

150

63,059

151

151

48,976

154

152

95,900

143

153

61,530

152

154

48,719

155

0.588 0.563 0.687 0.504 0.623

7,353 8,915 7,458 7,253 9,956

12,729 12,771 25,690 17,778 19,566

Quitman Echols Webster Taliaferro Other
TofA.C

2,444 2,422 2,255 1,857

158

1,107

155

1,827

156

2,047

159

1,591

2,522
'''"*"'"'"''-~=-o.

159 155 154 157

15,037 17,349 21,065 12,677 2,256,412
'''"'-''~~~-

158

43,537

157

157

67,862

149

156

44,311

156

159

38,209

158

0

0.453 0.754 0.908 0.857
0.626

6,153 7,163 9,342 6,827

17,814 28,019 19,650 20,576

15,019 20:995

~

NOTE: COUNTIES ARE LISTED IN DESCENDING ORDER PER 1997 CENSUS ESTIMATES

,;

TABLE 15- CORPORATION INCOME TAX RETURNS BY TAXABLE INCOME CLASS -1996 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 $5,001 TO 10,000 $10,001 TO 25,000 $25,001 TO 50,000 $50,001 TO 100,000 $100,001 TO 250,000 $250,001 TO 500,000 $500,001 TO 1,000,000 $1,000,001 AND OVER NONE (NO TAXABLE INCOME)

ALL DOMESTIC (TAXABLE, NONTAXABLE)

FOREIGN CORPORATIONS

$1 TO 5,000

$5,n01 TO 10,000

w

$10,001 TO 25,000

(X)

$25,001 TO 50,000

$50,001 TO 100,000

$100,001 TO 250,000

$250,001 TO 500,000

$500,001 TO 1,000,000

$1 ,000,001 AND OVER

NONE (NO TAXABLE INCOME)

ALL FOREIGN (TAXABLE, NONTAXABLE)

ALL CORPORATIONS

$1 TO 5,000 $5,001 TO 10,000 $10,001 TO 25,000 $25,001 TO 50,000 $50,001 TO 100,000 $100,001 TO 250,000 $250,001 TO 500,000 $500,001 TO 1,000,000 $1,000,001 AND OVER NONE (NO TAXABLE INCOME)

ALL CLASSES (TAXABLE, NONTAXABLE)

8,006 3,069 5,114 3,958 3,055 1,712
682 434 569 108,608
135,207
3,192 975
1,444 1 '151 1,096 1,225
807 585 911 20,826
32,212
11 '198 4,044 6,558 5,109 4,151 2,937 1,489 1,019 1,480
129,434
167,419

5.92 2.27 3.78 2.93 2.26 1.27 0.50 0.32 0.42 80.33
100.00
9.91 3.03 4.48 3.57 3.40 3.80 2.51 1.82 2.83 64.65
100.00
6.69 2.42 3.92 3.05 2.48 1.75 0.89 0.61 0.88 77.31
100.00

14,244,188 22,562,570 84,841,280 143,729,068 213,745,508 259,769,819 238,176,067 303,607,542 4,492,999,842
5, 773,675,884
5,175,064 7,066,890 23,739,206 41,620,214 77,472,631 197,217,666 283,932,541 424,684,292 4,717,460,338
897
5,778,369,739
19,419,252 29,629,460 108,580,486 185,349,282 291,218,139 456,987,485 522,108,608 728,291 ,834 9,210,460,180
897
11,552,045,623

0.25 0.39 1.47 2.49 3.70 4.50 4.13 5.26 77.82
100.00
0.09 0.12 0.41 0.72 1.34 3.41 4.91 7.35 81.64
100.00
0.17 0.26 0.94 1.60 2.52 3.96 4.52 6.30 79.73
100.00

TABLE 16- 1997 MILLAGE RATES BY COUNTY- ALPHABETICALLY LISTED

COUNTY

RATE

COUNTY

RATE

COUNTY

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

20.72 24.76 23.95 24.40 29.42 17.67 28.52 25.41 35.25 23.50 34.45 24.97 30.78 24.39 24.20 21.98 17.40 36.58 22.78 33.16 21.37 23.05 18.02 34.38 35.36 12.89 18.96 27.60 33.95 24.58 22.99 27.10 29.28 20.84 22.96 24.71 22.23 28.42 34.73 26.46 19.68 27.28 22.85 39.91 25.00 29.80 29.26 27.78 18.18 23.69 28.64 23.02 18.37

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

22.86 18.22 34.04 34.93 21.45 19.54 39.21 19.18 29.86 25.26 25.46 21.44 21.05 34.20 18.56 22.50 44.56 24.36 22.98 21.26 24.25 35.79 23.16 27.84 26.96 27.07 19.62 23.00 26.08 27.95 21.95 25.04 28.37 20.63 28.30 33.86 29.65 29.80 19.48 24.87 24.61 19.80 22.51 22.68 25.50 27.00 31.99 20.62 18.27 22.18 24.47 19.30 40.75

Newton

32.38

Oconee

26.20

Oglethorpe

25.43

Paulding

30.70

Peach

30.36

Pickens

20.31

Pierce

24.91

Pike

22.56

Polk

25.69

Pulaski

28.37

Putnam

25.26

Quitman

33.64

Rabun

15.62

Randolph

20.71

Richmond

27.35

Rockdale

37.94

Schley

28.84

Screven

28.17

Seminole

22.35

Spalding

33.61

Stephens

25.23

Stewart

23.71

Sumter

25.80

Talbot

31.15

Taliaferro

32.88

Tattnall

27.90

Taylor

17.10

Telfair

21.87

Terrell

26.50

Thomas

19.51

Tift

20.97

Toombs

19.95

Towns

9.50

Treutlen

27.86

Troup

25.61

Turner

27.50

Twiggs

29.38

Union

14.36

Upson

26.68

<(

Walker

20.17

Walton

27.83

Ware

29.33

Warren

28.62

Washington

26.96

Wayne

25.70

Webster

29.47

Wheeler

21.63

White

22.85

Whitfield

19.10

Wilcox

28.11

Wilkes

20.31

Wilkinson

25.22

Wor:th

22.91

39

TABLE 17- 1997 MILLAGE RATES BY COUNTY- NUMERICALLY LISTED

COUNTY

RATE

COUNTY

RATE

COUNTY

RATE

Towns

9.50

Chattahoochee

12.89

Union

14.36

Rabun

15.62

Taylor

17.10

Burke

17.40

Banks

17.67

Catoosa

18.02

Early

18.18

Fannin

-,

Monroe

18.22 18.27

Emanuel

18.37

Habersham

18.56

Chattooga

18.96

Whitfield

19.10

Gilmer

19.18

Murray

19.30

Lowndes

19.48

Thomas

19.51

Franklin

19.54

Jeff Davis

19.62

Dade

19.68

Madison

19.80

Toombs

19.95

Walker

20.17

Pickens

20.31

Wilkes

20.31

Mitchell

20.62

Laurens

20.63

Randolph

20.71

Appling

20.72

Coffee

20.84

Tift

20.97

Greene

21.05

Hart

21.26

Candler

21.37

Grady

21.44

Forsyth

21.45

Wheeler

21.63

Telfair

21.87

Jones

21.95

Bulloch

21.98

Montgomery

22.18

Cook

22.23

Seminole

22.35

Hall

22.50

Marion

22.51

Pike

22.56

McDuffie

22.68

Calhoun

22.78

Decatur

22.85

White

22.85

Evans

22.86

Worth Colquitt Harris Clayton Jefferson Elbert Carroll Houston Berrien Echols Stewart Bacon Bryan Heard Haralson Brooks Baker Morgan Clay Macon Columbia Atkinson Lumpkin Pierce Bleckley Dodge Lamar Wilkinson Stephens Glynn Putnam Bartow Oglethorpe Gordon Mcintosh Troup Polk Wayne Sumter Jenkins Oconee Crisp Terrell Upson Jackson Washington Meriwether Jasper Clinch Dawson Richmond Turner Cherokee

22.91 22.96 22.98 22.99 23.00 23.02 23.05 23.16 23.50 23.69 23.71 23.95 24.20 24.25 24.36 24.39 24.40 24.47 24.58 24.61 24.71 24.76 24.87 24.91 24.97 25.00 25.04 25.22 25.23 25.26 25.26 25.41 25.43 25.46 25.50 25.61 25.69 25.70 25.80 26.08 26.20 26.46 26.50 26.68 26.96 26.96 27.00 27.07 27.10 27.28 27.35 27.50 27.60

Douglas Walton Irwin Treutlen Tattnall Johnson Wilcox Screven Lee Lanier Pulaski Coweta Barrow Warren Effingham Schley Dougherty Cobb Ware Twiggs Baldwin Webster Lincoln Dooly Long Glascock Peach Paulding Brantley Talbot Miller Newton Taliaferro Camden Spalding Quitman Liberty Clarke Fayette Gwinnett Charlton Bibb Crawford Floyd Ben Hill Chatham Henry Butts Rockdale Fulton DeKalb Muscogee Hancock

27.78 27.83 27.84 27.86 27.90 27.95 28.11 28.17 28.30 28.37 28.37 28.42 28.52 28.62 28.64 28.84 29.26 29.28 29.33 29.38 29.42 29.47 29.65 29.80 29.80 29.86 30.36 30.70 30.78 31.15
3~.99
32.38 32.88 33.16 33.61 33.64 33.86 33.95 34.04 34.20 34.38 34.45 34.73 34.93 35.25 35.36 35.79 36.58 37.94 39.21 39.91 40.75 44.56

40

INDEX

Beer Licenses ..................................................................... 8,20

Beer Taxes .................................................................... 1,7,8,20

Cigar and Cigarette License .......................................................... 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,78,20

41