Georgia Department of Revenue 
1998 
STATISTICAL REPORT 
T. Jerry Jackson Commissioner 
 
 'liL alerrv aladuum 
CltommisBi.oner 
 
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410 'mrinitv-~aslyington ~uilbing J\tlanta. <lienrgia 30334 (404) 656-4015 
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