2000 statistical report [2000]

January & 2001
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, it is a pleasure to submit the Statistical Report of the Department of Revenue for the fiscal year ending June 30, 2000. Net collections ( totaled $13,04 1,65,4,956.26, an increase of $973,177,329.23, or 8.1% over fiscal year 1999. The increase for FY 2000 attests to Georgia's continued economic strength.
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.

FORWARD

Few Georgians realize the prominent role the Department of Revenue (DOR) plays in their daily lives. Not only does the DOR collect approximately $17.7 billion annually in gross tax revenues, it also issues motor vehicle tags and titles; manages the taxing of interstate trucking; supervises county property tax systems; regulates alcohol and tobacco; distributes approximately $3.3 billion annually in sales tax revenues to the counties and municipalities; and manages unclaimed property.

At DOR, we strive to create 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. While doing so, the Department consistently focuses on providing quality service to its customers through a highly motivated and well-trained work force, which is effectively organized and uses 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 initiated in April 1951, in Georgia at a 3% statewide rate. Georgia was the 30th state to use this tax source and there are presently 45 states using it. The tax has been one of the largest state revenue sources since it was adopted and presently produces one-third of the state-generated tax revenue. The statewide rate was increased to 4% on April 1, 1989.

An additional 1% was added in 1972 for Fulton and Dekalb Counties as a dedicated revenue for the construction and operation of the Metropolitan Atlanta Rapid Transit Authority. The Revenue Department collected more than $297 million for M.A.R.T.A. in the past fiscal year. A 1% Local Option Sales Tax, which began in 1975, generated $912 million in revenue, which was distributed to 154 counties and 452 municipal governments during the past fiscal year. A Special Purpose 1% Sales Tax began July 1, 1985 and produced $733 million for 127 county government, participants during the past fiscal year. On July 1, 1997, a 1% Homestead Local Option Sales Tax began in one county and an Education Local Option Sales Tax was implemented in 57 counties for 67 county and independent school systems in Georgia. During the past fiscal year, the Homestead tax generated $87 million for its one county and the Education tax generated over $1 billion for the 158 county and independent school systems currently imposing the tax.

The Sales and Use Tax has been a consistent revenue source with only minor charges in the law since its inception. About 80% of the Georgia Personal income is represented in the collections of this tax each year. Although this is an overall proportional tax, most people agree that it is slightly regressive in that lower income households spend a larger percentage of their income on items subject to the sales tax than do higher income households.

Sales and Use tax is shown by: Commodity Total Collections

Pages "

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

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 began in 1931 and was revised in 1937 to essentially the present graduated scale used by the Georgia joint filer today. Several refinements such as withholding, estimated tax, and new graduated schedules for certain types of filers have been introduced over the years.

The tax, unlike sales and motor fuel, was handicapped at creation and was only allowed to tax affluent incomes. The basic allowance (exemptions and deductions) relieved all but a small percentage of

ii

FORWARD
Georgia families from paying state income taxes. With the inflationary rise of income, the basic non-taxable allowances become a smaller percentage of this income so that today four-fifths of Georgia's families pay state income taxes.

Personal income tax information is shown by:

Total County Gross income comparisons Charts

Pages " " "

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

Motor Fuel Tax

The Motor Fuel tax is the oldest major tax presently in use. Georgia was one of ten states that adopted this tax source in 1921. Five states had initiated the use of Motor Fuel taxation in 1919 and 1920. All states (48 back then) began motor fuel taxation by 1929 and this was the largest state tax in Georgia and most other states until after World War II. After being the state's top revenue source for three decades, the new 3% sales tax pushed motor fuel back to number two during the 1950s and 1960s. The individual income tax, with its graduated scale and aided by an inflationary rise of incomes, finally relegated motor fuel to the number three position in the 1970s.

In spite of its less lofty position of the team, this hard-working motor fuel tax generates as much state revenue today as the whole tax system produced in the early 1950's. A rate of 7 cents per gallon was in effect in January 1950. The motor fuel tax rate decreased to 6 cents on July 1, 1951, increased to 6 cents on July 1, 1955 and increased to its present rate of 7 cents on June 1, 1971. Then on July 1, 1979, 3% from Sales Tax was added. In 50 years 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 1/2% in 1949-50 (temporarily); 51/2% in 1951, 4% in 1955 with Federal taxes no longer deductible; 5% in 1964; and the present 6% went into effect in 1969.

The corporate income tax has been a major tax source since its inception. It was the forth-largest state revenue producer for over two decades. The battle for third largest revenue producer has been won by the corporate income tax in last five fiscal years over the motor fuel tax. A corporate net worth tax is administered in conjunction with the income tax program. Pages 1,7,8,9,10 and 38 show collections from corporation income tax and net worth tax.

Tobacco Taxes

The state taxation of cigars and cigarettes 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 a pack of 20 cigarettes. Most states have increased cigarette taxes rapidly in the last 15 years, with the average tax rate for all states increasing from 15 cents to 34 cents over those years. Georgia has the fifth lowest cigarette tax

iii

FORWARD
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 is less than 1% of the Department's collections. Pages 1,7,8 and 20 show detailed cigarette and cigar collection data.
Liquor, Beer and Wine Taxes
The sale of alcoholic beverages began in the mid 1930s after Prohibition was repealed nationally. The local option concept prevails in Georgia in the licensing and sale of alcohol beverages. Any city or county, which wants to provide for the licensing of distilled spirits, can do so only after holding a public election to determine whether the citizenry wants it. If they don't, 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 held. If the vote indicates that the citizenry wants to license the sale of spirits in their area, then the sale and manufacture will be permitted provided 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 was added in 1963. A title is to a motor vehicle as a deed is to a parcel of real estate. The law requires an individual 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 30 days after establishing their residence in Georgia. Persons employed on a temporary basis in Georgia or just passing through are not required to register their vehicles if they remain in the state for less than 30 consecutive days. Motor vehicles owned by visitors may be used and operated on the public streets and highways, for pleasure purposes only, for a period of 90 days without registering as long as their vehicle is properly registered in their home state. Military personnel are not required to register vehicles in Georgia as long as they display a valid license plate from their home state. 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 for ad valorem taxes on the vehicles are made through the county tag agent. The county tag agent is the county tax commissioner or tax collector. The county tag agent issues all tags or renewal decals except those for certain large trucks (IRP) 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 to the county tag agent or Motor Vehicle Division of the Department of Revenue.
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.
iv

FORWARD
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 vehicles 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 shown 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 vehicles, 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, countries, 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 per $1,000 of assessed value. The average county millage rate in 1999 was approximately 24.41mills; the amount collected for the State in each county was 1/4 mill. Pages 1, 8, 22, and 23, shows collections from property taxation. Additional related property information is shown on county tables beginning on page 27.
Utilities
The assessed value on public utilities is a centralized system operated by the Property Tax Division of the Revenue Department. There are 213 utility systems consisting of 22 Railroad, 66 Telephone, 59 Electric, 4 Gas, 23 Municipal Gas, 6 Pipeline, and 33 Airlines Flight Equipment. Three basic factors are reviewed in arriving at assessment of utilities: Fair Market value of the System, portion of the system in Georgia, and the portion of the system in each taxing jurisdiction.
There are 382 railroad 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, shows assessed property values of the gross general digest, net general digest and public utility digest; and motor vehicles by major type. Table 14, beginning on page 32, presents the counties by population and lists the amounts of income, motor vehicle and property digest information found in the two preceding tables. The three right hand columns give each county as a per capita amount so an alternate method of comparison can be made.
Tables 16 and 17, on page 39 and 40 list the property tax millage rates by county in an alphabetic and numeric series. The alphabetic Table 16 gives the reader a quick access to a given county's millage rate, while Table 17 gives the reader a method of comparing a given millage rate numerically with the other countries.
Report Prepared By:
Derwent K. Langley, Statistical Research Officer.
v

CONTENTS

PART I Organization of the Revenue Department
Where the Revenue Department Tax Dollar came from Directory of the Department of Revenue Georgia Department of Revenue Organization Chart Organization of the Department of Revenue

Page 1 2 3 4

PART II State Revenue Collections and Trends

Revenue Highlights for the Fiscal Year Ended June 30, 2000

5

Net Collections by Georgia Department of Revenue for Fiscal Years ended in 1939 to 2000 -Table H-1 6

Monthly Revenue Department Collections

6

Charges in Major State Tax Revenue, Dollars and Percent - Chart 1

7

Net Revenue Collections by Kind of Tax, for Fiscal Years Ended in 1998, 1999 and 2000 - 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 III Georgia Comparisons of Region and Nation

Per Capita Personal Income as a Percent of U.S. Average - Chart 3

11

Per Capita Personal Income Percent Increase Comparisons by Period - Chart 4

11

Georgia, Southeast Total Personal Income as a Percent of the U.S. - Chart 5

12

Total Personal Income Percent Increase Comparison by Period - Chart 6

12

Per Capita Amounts of Selected Financial Items For State and Local Governments - Chart 7

13

Relation of Selected State and Local Financial Items To $1,000 Personal Income - Chart 8

14

PART IV Selected Tax Data by Type and/or County

Sales and Use Tax Revenue by Business Group, FYE June 30, 2000 -Table 1

15

Sales and Use Tax Collections by Month, Calendar Years 1997, 1998 and 1999 -Table 2

16

Growth Trend of Personal Income Tax - Table 3

17

Motor Fuels and Motor Carriers, Detailed Data for FYE 2000 - Table 4

18

Personal Income Tax Returns by Income Class - 1998 Income -Table 5

19

Excise Taxes and Fees in Detail for FYE 2000 - Table 6

20

Motor Vehicle Tags and Title Revenue for Fiscal Years 1998, 1999 and 2000 - Table 7

21

Motor Vehicle Tags and Title Volume for Calendar Years 1997, 1998 and 1999 - Table 8

21

Taxable Values of General Property an Utilities - Table 9

22

Net Property Tax Collections by Category for FYE 2000 - Table 10

22

Taxable Value of General Property and Public Utilities by Class of Property 1998 an 1999 - Table 11 23

1998 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 1998 Tax Year Returns - Table 15

38

1999 Millage Rates by County - Alphabetically Listed - Table 16

39

1998 Millage Rates by County - Numerically Listed - Table 17

40

Index

41

vi

ORGANIZATION
Sources of Revenue Tax Dollars for Fiscal Year Ending June 30, 2000 $13,041,654,965

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

$148,254,987 $88,124,378 $152,800,055 $139,602,267 $235,292,405
$438,900,198 $667,320,938

$4,806,931,893 $6,364,427,844

$$10,000,000,000$2,000,000,000$3,000,000,000$4,000,000,000$5,000,000,000$6,000,000,000$7,000,000,000

1

ORGANIZATION

DIRECTORY Phone: (404) 656 + Appropriate Digits when calling from outside the State complex (unless designated otherwise below). When calling within the State complex, dial 6 and the digits listed below

ADMINISTRATIVE OFFICES Commissioner, Room 410, Phone 4015 Assistant Commissioner, Room 410, Phone 4005 Program Management Unit Director, Room 410, Phone 4015 Taxpayer Advocate, Room 410, Phone 4015 Budget Director, Room 434, Phone 4767 Budget Officer, Room 425, Phone 6676 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 3892 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
COMPLIANCE DIVISION Director, Room 108, Phone 4200 Assistant Director, Room 108, Phone 4200 Supervisors, Room 108, Phone 4200 Audit Staff, Room 108, Phone 4322 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
Dorothy Black, 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, Suite 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-O, Phone 4318 Withholding, Room 504, Phone 4181-2 Trust & Estate Section, Room 216, Phone 7043 Refund Inquiry, Room 211, Phone 6286
INFORMATION SYSTEMS Assistant Commissioner for Technology, Room 532, Phone 651-7478
INTERNAL ADMINISTRATION DIVISION Director, Tradeport, Room 1039, Phone 362-6401
MOTOR VEHICLE DIVISION Deputy Commissioner, Tradeport, Room 1114, Phone 362-6440 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 Contract Section, Room 311, Phone 2443 Error Resolution 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

COMMISSIONER T. Jerry Jackson (5)

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

INTERNAL AUDIT/

OPERATIONS ANALYSIS

Tom Yung

(7)

PUBLIC INFORMATION
DIRECTOR CharlesWilley (1)

ADMN. HEARING OFFICER
Charles Jordan (2)
TAXPAYER ADVOCATE Madeline Mangan (1)

DEPUTY COMMISSIONER

FOR MOTOR VEHICLE

Chip Curl

(308)

DEPUTY COMMISSIONER
(1)

ASSISTANT COMMISSIONER FOR TECHNOLOGY Sandra Haga (83)

ASSISTANT COMMISSIONER Bobby Lenihan
(1)

TAXPAYER ACCOUNTING
Director Lowell Umbarger
(68)

INTERNAL
ADMIN. Director Lannie Greene
(97)

PROPERTY TAX
Director Larry Griggers
(51)

COMPLIANCE
Director Edward M. Many
(443)

INCOME TAX
Director Bobby Goolsby
(128)

SALES TAX
Director Phil Embry
(97)

ALCOHOL & TOBACCO
Director Chet Bryant
(45)

EEO AND SAFETY OFFICER
Andrew Fellers (1)
OFFICE OF PERSONNEL ADMINISTRATION Bonnie Kaplan
(11)
CENTRAL ACCOUNTING
Alan Ross (17)

TRAINING Acting Director Linwood Swain
(7)
SPECIAL INVESTIGATIONS
RayCobb (4)
RESEARCH Derwent K Langley
(1)
PROCUREMENT Bob Hendrix (23)

ORGANIZATION

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

ADMINISTRATIVE
Provides administrative services for all Divisions within the Department. 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 specialized investigations for licensing, sales of alcoholic beverages to underage persons, and assists other state, local, and federal enforcement agencies in related investigative matters.
COMPLIANCE
Utilizes a staff of professional tax specialists to audit tax accounts (Income, Sales, Motor Fuel and Alcohol). Audits are performed nationwide. 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
The Information Systems Division manages information technology systems for all areas of tax administration for the Revenue Department. The Division maintains, enhances and develops new applications 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 administration of county property revaluation programs. The Division also administers the Intangible Recording Tax, Real Estate Transfer Tax, and the laws and regulations as set forth in the Unclaimed Property Act.
SALES AND USE TAX
Administers all laws for Sales and Use Tax. Issues regulations pertaining to Sales and Use Tax and manages all taxpayer protests, exemptions and hearings. Also administers the 1% MARTA, Local Option, Special Purpose Sales Tax, Homestead Local Option Sales Tax and Education Tax; and separately accounts for the 3% sales and use tax on motor fuel.
Administers all laws for Motor Fuel Tax and Motor Carrier Road Tax. The Motor Fuel Tax Unit oversees the licensing of Motor Fuel distributors and issuance of permits to motor carriers. The Unit also issues regulations and manages all taxpayers protest and hearings pertaining to Motor Fuel laws.
TAXPAYER ACCOUNTING
Registers all business and individual tax accounts and maintains a registration system on all taxpayers. Supervises the Accounts Receivable and Payable of all accounts for Income Tax, Corporate Tax, Withholding Tax, Tax Estimates, Sales Tax, and Motor Fuel.

4

ORGANIZATION
Revenue Highlights for Fiscal Year 2000
Net collections by the Georgia Department of Revenue (DOR) for Fiscal Year 2000 totaled a record $13,041,654,956.26. This represents an increase of $973,177,329.23 or 8.1 percent. Monthly revenue collection gains throughout the fiscal year reflect continued strength in Georgia's economy, as shown on page 6, for FY 2001 to date.
Leading all categories in the percentage increase in tax collection over the previous year was Personal Income Tax. The increase of $663 million represented a gain of 11.6 percent, followed by Sales & Use Tax, which was up $328 million or 7.3 percent.
The Department recently received two prestigious awards highlighting our commitment to better serving Georgia's taxpayers. In August, the Department was presented the Hammer Award by the National Partnership for Reinventing Government. The award is given to groups who made significant contributions in support of reinventing Government by putting customers first. In September, our Unclaimed Property Section was presented with the "Service With A Smile"award at the National Association of Unclaimed Property Administrators conference. The members of the Unclaimed Property Holder Liaison Council selected our employees as the friendliest and most helpful unclaimed property section in the nation.
On April 28, Governor Barnes signed into law HB 1441, creating the new Department of Motor Vehicle Safety. The new department will take over some of the responsibilities that currently reside with the Departments of Revenue, Public Safety, Transportation and the Public Services Commission. The specific duties being transferred are:
- Registration and titling of vehicles from the Department of Revenue. - The licensing of drivers from the Department of Public Safety. - The enforcement of vehicle dimensions and weights and motor fuel tax from the Department of Transportation. - Enforcement of laws pertaining to motor carriers from the Public Service Commission.
The effective date for the new agency is Jan. 1, 2001. However, the Governor can delay the start-up date to Jan. 1, 2003. In June, Chip Curl was named the new Deputy Commissioner of the Department's Motor Vehicle Division. Curl joined the Department in April. Prior to that he worked the past four years with the Pennsylvania Department of Transportation. A retired Army officer, Curl initially joined the Department as an executive assistant to the commissioner. In September the Motor Vehicle Division GRATIS System completed its first year with very positive reviews from participating counties, law enforcement agencies and motor vehicle owners. The Department had a highly successful year handling individual income tax returns. The automated changes introduced greatly speeded up the process. The Department had issued 2.7 million refunds either by direct deposit or paper checks to date. This is approximately 9.6 percent ahead of where we were at the same time in 1999. Individuals continued to take advantage of electronic filing in record numbers. The Department has processed 892,811 electronic returns this year compared to 662,268 that we processed last year. This represents a 34.8 percent increase. The Sales Tax Division began administering a local option sales tax for schools in July 1997. Prior to that the Division administered 288 local sales taxes in the 159 counties of Georgia and distributed approximately $1.57 billion in local tax proceeds to those jurisdictions per year. By June 2000, an additional 135 local taxes for schools have been added contributing an extra $1.7 billion in tax proceeds. That is a 47 percent increase in taxing jurisdictions and 48% increase in tax proceeds distributed to local schools in three fiscal years. Governor Barnes successfully convinced the General Assembly to fund year two of his plan to give meaningful property tax relief to Georgia's families. $166 million was added to the Department's budget to pay out as grants to counties as reimbursements for property tax credits given to homeowners. The individual homeowner credit is equal to the equivalent amount the taxes would be reduced if the homeowner were granted an additional $4,000 homestead exemption (average credit $128) last year. On July 1, 1999, the Central Audit and Field Services Divisions were combined creating the new Compliance Division, with Ed Many being named Director. The combination of the Department's audit and collection functions into a single Compliance Division will enable the Department to better focus and manage these valuable resources. The reorganization will also allow the Department to give organizational structure and emphasis to our commitment to provide better taxpayer assistance. As of July 1, 2000, the Department of Revenue assumed responsibility for enforcing the law regarding underage use of tobacco products. Georgia law prohibits individuals under the age of 18 from purchasing cigarettes or other related tobacco products. Dealers and individuals who do not comply with these underage laws face criminal and civil penalties. The Department will continue to aggressively enforce the underage drinking laws. It considers this law to be the highest priority for our Law Enforcement personnel. To further this effort, we continue to educate local law enforcement in how to conduct training for local school systems on the perils of underage drinking. In the year 2000 the Alcohol & Tobacco Division conducted 1,071 investigations in 37 different counties. Their investigations resulted in 293 businesses being cited for selling alcoholic beverages to persons under 21 years of age. On April 21, 2000 Governor Barnes signed into law HB 1509 which is effective for taxable years beginning on or after January1, 2001. HB 1509 replaces the current job tax credit program by focusing and expanding BEST to ensure that the program's job tax credits are more accurately targeted at Georgia's underdeveloped counties. This bill will also permit eligible taxpayers in Tier 1 Counties to use any unused portion of the credit against monthly or quarterly withholding payments. In addition, this bill creates a corporate headquarters tax credit to help Georgia attract more high-paying management-level jobs. When a company creates at least 100 new jobs and invests $1 million in the state by creating a headquarters here, they will receive a $2500 tax credit for every job they create for five years. House Bill 1510, effective January 1, 2001, is a continuation of the Governor's BEST legislation. The bill was formatted in four sections to amend the manufacturing machinery exemption and create three new sales and use tax exemptions. These exemptions include computer equipment use by high technology companies; equipment and materials used in the construction of certain manufacturing Clean Rooms; and a graduated exemption for certain manufacturing repair parts, molds and dies.

ORGANIZATION

TABLE H-1 - Net Revenue Collections By Georgia Department of Revenue For Fiscal Years 1939 Through 2000 (Net of Commissions and Refunds)

FISCAL YEAR
1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959

AMOUNT

FISCAL YEAR

AMOUNT

$ 40,891,239 44,170,069 40,379,613 57,062,383 55,258,565 56,905,582 58,347,067 75,483,028 92,519,170
101,587,629 102,947,474 117,893,677 145,305,177 220,504,541 210,038,057 216,092,267 226,226,195 283,154,154 300,953,308 303,953,308 321,701,575

1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1978 1979

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 2,094,166,147 2,353,857,341

Monthly Department Collections

FISCAL YEAR
1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000

AMOUNT
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 12,068,477,627 13,041,654,965

MONTH

FY 1997

FY 1998

FY 1999

FY 2000

FY 2001

July August September

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

772,892,400 838,256,590 1,066,122,823

921,274,576 954,222,816 1,078,455,376

947,775,805 1,128,349,355 1,101,778,533

October November December

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

837,383,482 823,573,108 955,925,722

891,320,088 944,031,947 1,031,405,452

1,052,670,433 1,057,030,850 1,052,875,279

January February March

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

996,542,874 947,813,627 885,697,637

1,209,010,908 984,506,405 915,598,764

1,240,751,857 1,018,300,054
935,215,086

April May June

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

1,050,191,296 822,595,745
1,207,524,886

1,085,505,267 961,616,166
1,091,783,547

1,123,195,347 1,290,639,400 1,145,917,237

Source: Central Accounting, Georgia Department of Revenue

1,057,636,394 1,156,355,886 1,178,209,776
1,196,670,283 1,096,071,040

6

ORGANIZATION

CHART 1 - CHANGES IN MAJOR STATE TAX REVENUES FOR FISCAL YEARS 1998, 1999 and 2000

Collections in Millions Percentage Changes Absolute Changes

1998 1999

2000 98 - '99 99 - '00 98 - '99 99 - '00

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

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

12,068 4,479 420 5,701 800 133 92 219 224

13,042 4,807 474 6,364 667 140 88 235 267

8.81% 11.81% -1.64%
6.88% 6.81% 4.72% 4.55% 28.82% 17.89%

8.07% 7.32% 12.86% 11.63% -16.63% 5.26% -4.35% 7.31% 19.20%

977

974

473

328

(7)

54

367

663

51

(133)

6

7

4

(4)

49

16

34

43

Collections By Tax Type

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

1998 1999 2000

1118642420,,,,,,,000000000000000000000,,,,,,,000000000000000000000,,,,,,,0000000000000000000000

7

ORGANIZATION

TABLE H-2 - Net Revenue Collections by Tax Type Fiscal Years 1998, 1999 and 2000
Net of Commissions and Refunds (1)

Dollar amounts for fiscal years ending June 30

1998

1999

2000

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

433,106,796.77 87,955,952.77 34,692,754.50 74,812,211.41 17,503,937.22
648,071,652.67

420,490,875.53 92,045,483.63 35,294,259.62 79,629,310.91 18,184,960.49
645,644,890.18

473,691,959.64 88,124,377.70 36,801,929.45 82,405,025.64 20,395,311.88
701,418,604.31

GENERAL SALES AND USE TAX (4)

4,006,161,737.93

4,479,223,316.36

4,806,931,893.45

PERSONAL INCOME TAXES

5,333,761,875.83

5,700,758,164.76

6,364,427,844.20

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

11,305,304.05 24,013,610.41 749,442,509.65 784,761,424.11

12,516,379.59 25,388,603.97 800,406,824.07 838,311,807.63

10,674,161.36 33,317,137.13 667,320,937.72 711,312,236.21

License Tags (3) Title Registration Fees MOTOR VEHICLE FEES

130,569,070.34 39,651,529.39
170,220,599.73

176,506,492.56 42,335,056.10
218,841,548.66

161,596,932.82 73,695,472.11
235,292,404.93

ESTATE TAXES

84,808,641.83

111,192,261.63

148,254,986.84

General Property Digest (Real and Tangible) 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

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

40,600,491.27 8,307.76
1,137,480.69 170.36
1,099,278.43 763,955.49
43,609,684.00

44,586,110.63 2,826.03
1,600,377.57 56.45
905,683.87 1,039,208.22 48,134,262.77

Motor Carrier Collections & Distributions Motor Carrier Decals, Citations & Temp Permits MOTOR CARRIERS, TAXES AND FEES

(6,115,249.73) 100,263.02
(6,014,986.71)

(9,236,427.37) 179,450.10
(9,056,977.27)

(25,696,885.24) 323,725.00
(25,373,160.24)

Coin-Operated Amusement Machines, Licenses

1,738,000.00

Liquor Dealers, Licenses

606,979.21

Beer Dealers, Licenses

911,166.15

Cigar and Cigarette Dealers, Licenses

17,090.00

Wine Dealers, Licenses

774,510.91

Motor Fuel Distributor Registration Fees

1,020.00

Contractors Fees

5,510.00

Property Tax Transfer Fees

32,807.04

Local Sales Tax 1% Collection Fees

22,796,263.44

Other Collections

4,314,048.16

OTHER TAXES OR FEES

31,197,394.91

TOTAL NET REVENUE COLLECTIONS

11,090,776,896.48

1,980,675.00 545,051.86 897,499.23 16,350.00 701,265.91 1,380.00 4,100.00 -
28,602,656.78 7,203,952.30
39,952,931.08 12,068,477,627.03

2,283,565.00 533,631.70 894,648.16 13,020.00 703,826.14 1,080.00 3,670.00 -
33,990,408.16 12,832,043.63 51,255,892.79 13,041,654,965.26

(1) Commissions authorized by law for collecting and assessing totaled $25,575,993.87 in FY 1998, $85,942,580.86 in FY 1999 and $88,000,088.83 in FY 2000. Refunds paid through the Department of Administrative Services totaled $1,059,111,087.56 in FY 1998, $1,358,771,125.07 in FY 1999 and $1,429,841,460.40 in FY 2000. (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 $146,041,734.75 in FY 1998, $139,674,554.97 in FY 1999 and $192,340,132.63 in FY 2000. (5) Georgia Intangible Property Tax repealed effective 1-1-96.
8

ORGANIZATION
CHART 2 - Ten-Year Trend In Georgia's State Tax Revenues by Major Sources (Fiscal Year Ended June 30 of Year Shown)

$8,000,000,000.00

$7,000,000,000.00

$6,000,000,000.00

$5,000,000,000.00

$4,000,000,000.00

$3,000,000,000.00

$2,000,000,000.00

$1,000,000,000.00

$0.00

1991 1992 1993 1994 1995 1996 1997 1998

1999 2000

Other Sources

Selective Sales Taxes

General Sales and Use Tax Income Tax

9

Fiscal Year
1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000
1989 2000

ORGANIZATION
TABLE H-3 - Trend in Georgia's Total State Tax Revenues by Major Sources 1989 - 2000 (In Millions)

Department Of
Revenue

Other Agencies

Grand Total
(1)

Breakdown of Grand Total by Major Source

General Sales
and Use

Selective Sales Taxes

Income Taxes
(2)

Other Taxes or
Fees

6,087

243

6,330

2,113

6,802

244

7,046

2,740

6,862

274

7,136

2,771

6,993

264

7,257

2,792

7,826

308

8,134

3,088

8,445

339

8,784

3,375

9,115

345

9,460

3,646

9,929

350

10,279

3,951

10,543

376

10,919

4,067

11,091

393

11,484

4,006

12,068

392

12,460

4,479

13,041

409

13,450

4,807

689

3,251

277

703

3,343

260

716

3,354

295

702

3,452

311

728

3,851

467

770

4,102

537

784

4,477

553

827

4,930

571

849

5,462

541

871

6,083

524

876

6,501

834

958

7,032

653

96.2

3.8

100.0

33.4

10.9

51.4

4.3

97.0

3.0

100.0

35.7

7.1

52.3

4.9

TABLE H-4 - Comparative Trends in Georgia's Personal Income and State Income Tax Receipts, 1989 to 2000

Fiscal Year Ending June 30 (1)

Total Personal Income

Amount (millions of $)

Change From Prior Year (%)

Personal Income Tax Receipts

Net Amount ($1,000)

Change From Prior Year (%)

"Income Elasticity Ratio" (2)

1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000

97,819

9.1

104,184

6.5

111,406

6.9

116,879

4.9

128,112

9.6

135,613

6.5

145,373

7.1

159,800

9.9

172,935

8.2

183,762

6.2

199,576

8.6

212,929

6.7

2,731,850 2,867,914 2,942,294 3,084,545 3,390,374 3,581,673 3,838,398 4,233,297 4,754,777 5,333,762 5,700,758 6,364,428

14.2 5.0 2.6 4.8 9.9 5.6 7.2
10.3 12.3 12.2 6.88 11.64

1.671 0.746 0.382 0.941 1.031 0.862 1.014 1.272 1.757 1.877 0.947 1.740

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

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

10

COMPARISON - REGIONAL AND NATIONAL

CHART 3 - Georgia, Southeast and U.S. Per Capita Income (in $1,000s)

25.9

27.3 28.5

30

20.6 21.2

18.7

19.2

23.6

24.7

22.1 21.5 22.5

23.5 24.8

25.7

25 20 15

16.5 17.1 17.1 17.6

18.3 19.1

19.9

22.2

18.9

19.7

20.6

23.6

24.5 26.1

27.3

Georgia

Southeast 10
U.S. 5

0

1990

1991

1992

1993

1994

1995

1996

1997

1998

1999

Source: Bureau of Economic Analysis

CHART 4 - Per Capita Personal Income Percent Increase Comparisons By Period

80.0

72.2

70.0

60.0

68.4

50.0

40.0

30.0

20.0

10.0

0.0 74 to '79

68.3

46.9

50.1

34.2

55.1

35.1 25.6
36.2 24.3

Georgia Southeast U.S.

22.7 32.6

29.4 29.2

79 to 84

84 to 89

89 to 94

Source: Bureau of Economic Analysis

94 to 99

11

COMPARISON - REGIONAL AND NATIONAL
CHART 5 - Georgia, Southeast Total Personal Income as a Percentage of United States
25.00%

20.00%

15.00% 10.00%

Georgia Southeast

5.00%

0.00% 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999
Source: Bureau of Econom ic Analysis

CHART 6 - Total Personal Income Percent Increase Comparisons By Period

70.0

62.5

60.0
60.5
50.0

40.0

30.0

20.0

10.0

0.0 74 to 79

61.6

60.9

67.9

54.5

43.7 40.9

49.9

36.2
39.5

Georgia

Southeast

U.S.

31.5
46.5

35.6 37.3

79 to 84

84 to 89

89 to 94

Source: Bureau of Econom ic Analysis

94 to 99

12

COMPARISON - REGIONAL AND NATIONAL

CHART 7 - Per Capita Amounts of Selected Financial Items For State and Local Governments by State: 1996-1997

$5,000

$4,500

$4,000

$3,500

$3,000

$2,500

$2,000

$1,500

$1,000

$500

$0

U.S. AVG.

AL

FL

GA

NC

SC

TN

PROPERTY TAX REVENUE

TOTAL TAX REVENUE

REVENUE FROM OWN SOURCES TOTAL GENERAL REVENUE

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

U.S. AVG.

AL

PROPERTY TAX REVENUE

$817

$240

TOTAL TAX REVENUE

$2,721 $1,841

REVENUE FROM OWN SOURCES $3,902 $3,039

TOTAL GENERAL REVENUE

$4,815 $3,925

FL $840 $2,428 $3,714 $4,344

GA $660 $2,426 $3,524 $4,400

NC $512 $2,387 $3,505 $4,383

SC $553 $2,060 $3,317 $4,190

TN $434 $1,978 $2,951 $3,938

13

COMPARISON - REGIONAL AND NATIONAL

CHART 8 - Relation of Selected State and Local Government Financial Items To $1,000 Personal Income by State: 1996-1997

$200

$180

$160

$140

$120

$100

$80

$60

$40

$20

$0

U.S. AVG.

AL

FL

GA

NC

SC

TN

PROPERTY TAX REVENUE

TOTAL TAX REVENUE

REVENUE FROM OWN SOURCES TOTAL GENERAL REVENUE

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

U.S. AVG.

AL

FL

GA

NC

PROPERTY TAX REVENUE

$32

$11

$33

$27

$21

TOTAL TAX REVENUE

$105

$87

$95

$99

$99

REVENUE FROM OWN SOURCES $150

$143

$145

$143

$145

TOTAL GENERAL REVENUE

$186

$185

$169

$179

$181

SC $26 $96 $155 $196

TN $19 $84 $126 $168

14

Selected Tax Data by Type and/or County
TABLE 1 - Sales and Use Tax Revenues by Business Group, Fiscal Year Ended June 30, 2000

BUSINESS GROUP COLLECTTIONS PERCENT

Food Apparel General Merchandise Automotive Home Lumber Service Manufactures Utilities Miscellaneous

$631,722,376.18 $141,017,694.41 $622,777,390.64 $708,989,244.23 $453,574,015.88 $426,396,646.75 $453,058,637.46 $244,583,632.86 $492,097,200.51 $417,838,999.84

13.8% 3.1%
13.6% 15.4%
9.9% 9.3% 9.9% 5.3% 10.7% 9.1%

Total

$4,592,055,838.86

100.0%

TOTAL ALL GROUPS (1)

$ 4,592,055,838.86

Accounting Adjustments Net

$ 214,876,054.59

TOTAL "NET COLLECTIONS"

$4,806,931,893.45

Vendor Discount

$51,110,153.92

Adjusted Total Revenue

$4,858,042,047.37

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

Manufactures 5.3%
Services 9.9%

Utilities 10.7%

Miscellaneous 9.1%

Food 13.8%

Apparel 3.1%

Lumber 9.3%

Home 9.9%

Automotive 15.4%

General Merchandise 13.6%

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

15

Selected Tax Data by Type and/or County
TABLE 2 - Sales and Use Tax Collections by Month Calendar Years 1997, 1998 and 1999

Month

1997

1998

January

314,423,939.99

346,026,855.40

February

390,159,271.97

339,914,762.22

March

299,486,049.58

356,070,469.18

April

345,411,178.40

451,509,244.86

May

326,536,318.99

171,601,402.33

June

355,734,369.31

370,133,853.20

July

350,309,839.95

380,603,918.81

August

363,737,745.61

384,061,346.50

September

363,215,211.50

400,307,769.39

October

348,898,660.01

336,588,568.51

November

302,986,205.12

348,842,996.60

December

378,333,704.84

373,377,391.22

Total

4,139,232,495.27

4,259,038,578.22

Note: All figures include 2nd Motor Fuel Tax

1999
378,789,556.93 371,086,813.57 321,636,800.24 473,608,360.38 255,964,470.54 460,648,010.24 343,296,739.24 416,997,509.18 406,317,765.94 398,454,485.63 382,296,836.46 439,598,132.70 4,648,695,481.05

Collection Comparison By Month and Year

500,000,000.00

400,000,000.00

300,000,000.00

200,000,000.00

100,000,000.00

0.00

J

F

M

A

M

J

J

A

S

O

N

D

1997 1998 1999

16

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

Selected Tax Data by Type and/or County
TABLE 3 - Growth Trend of Personal Income Tax

Number of Returns
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 3,129,582 3,337,074

Adjusted Gross Income Reported
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 96,300,663,178 104,219,481,959 112,437,194,733 118,870,444,695 132,507,265,284

Taxable Income Reported
39,798,725,461 44,424,149,349 46,207,194,451 48,231,106,989 51,311,323,126 57,098,987,286 60,798,369,322 65,123,187,211 69,551,936,652 79,372,475,815 84,667,727,340 93,022,750,011

Annual Numerical Increase

Number of Returns
118,515 77,166 57,278 39,050 11,351 8,677
132,095 109,279 111,936
90,480 (36,685) 207,492
Number of Returns
4.92% 3.05% 2.20% 1.47% 0.42% 0.32% 4.85% 3.83% 3.78% 2.94% -1.16% 6.63%

Adjusted Gross Income Reported
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 6,433,249,962 13,636,820,589

Taxable Income Reported
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 5,295,251,525 8,355,022,371

Annual Percentage Increase

Adjusted Gross Income Reported
11.00% 9.14% 4.55% 4.57% 4.98%
10.30% 5.86% 9.48% 8.22% 7.89% 5.72%
11.47%

Taxable Income Reported
7.07% 11.62%
4.01% 4.38% 6.39% 11.28% 6.48% 7.11% 6.80% 14.12% 6.67% 9.87%

Tax Liability
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 4,665,720,002 5,125,990,633
Tax Liability
218,445,065 350,327,669
58,709,462 139,037,543 105,241,049 205,859,121 275,014,388 222,280,601 340,673,315 458,053,869 307,861,418 460,270,631
Tax Liability
11.01% 15.90%
2.30% 5.32% 3.83% 7.21% 8.98% 6.66% 9.57% 11.75% 7.06% 9.86%

17

Selected Tax Data by Type and/or County

TABLE 4 - Motor Fuel and Motor Carrier Detailed Revenue Data for Fiscal Year 2000

MOTOR FUEL

GROSS TAXABLE GALLONAGE BY PRODUCT Gasoline Diesel Fuel LPG Compressed Natural Gas Aviation Gasoline Other Total Motor Fuel Gallons

4,754,042,963 1,623,982,121
5,705,427 3,407,294
760,323 7,496,842

TAX REVENUES BY PRODUCT (Dollars) Gross Collections Gasoline Diesel Fuel LPG Compressed Natural Gas Aviation Gasoline Other Penalty & Interest Motor Fuel Sub-total Motor Fuel Collections

$ 356,553,222.20 121,798,659.05 427,906.99 255,547.03 57,024.24 562,263.12 76,520.76

LESS COMMISSIONS DEDUCTED AND DISTRIBUTORS

Gasoline

$ (2,605,716.35)

Diesel Fuel

(884,619.38)

LPG

(2,940.44)

Other

(1,874.03)

Sub-total Commissions & Distributions

LESS - REFUNDS (Retail Dealer and Agriculture) Motor Fuel Refunds (Agricultural. & Retail Dealers) Distributor Refunds & Adjustments Sub-total Refunds

$ (2,112,000.35) (432,033.20)

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

MOTOR CARRIER

SOURCE AND AMOUNT OF REVENUE (Dollars) Motor Carrier Road Use Tax IFTA Road Use Tax Collected Penalties & Interest Adjustments (Refunds) IFTA Refunds GA Motor Carriers IFTA Jurisdictional Distributions Sub-Total Motor Carrier Collections & Distributions

$ 10,081,834.12 182,700.26

$

(42,707.93)

(35,918,711.69)

MOTOR FUEL TRUCK REGISTRATIONS FEES Decals Temporary Permits Adjustments, Net (Citations) Sub-Total Motor Fuel Truck Registration Fees

$

180,493.00

98,816.00

44,416.00

TOTAL MOTOR CARRIER TAX & REGISTRATION FEES

MOTOR FUEL DISTRIBUTORS Net Receipts, Motor Fuel Dealers Registration

6,395,394,968

(Gallons)

$ 479,731,143.39
$ (3,495,150.20) $ (2,544,033.55)
$ 473,691,959.64

$ (25,696,885.24)

$ 323,725.00 $ (25,373,160.24)

$

1,080.00

18

Selected Tax Data by Type and/or County 19

INCOME LEVEL

NUMBER OF RETURNS

TABLE 5 - Georgia Personal Income - 1998 Returns by Income Class

% TOTAL RETURNS

NET TAXABLE INCOME

% TOTAL INCOME

AVERAGE NTI

TOTAL TAX

AVERAGE TAX

EXEMPTIONS

OVER MILLION

OVER 500,000

OVER 100,000

OVER 50,000

OVER 30,000

OVER 25,000

OVER 20,000

OVER 15,000

OVER 14,000

OVER 13,000

OVER 12,000

OVER 11,000

OVER 10,000

OVER 9,000

OVER 8,000

OVER 7,000

OVER 6,000

OVER 5,000

OVER 4,000

OVER 3,000

OVER 2,000

OVER 1,000

TO

1,000

TOTALS

3,949 7,617 197,649 557,318 563,924 211,712 264,687 302,660 64,001 64,268 65,993 66,578 67,812 69,560 68,891 70,278 73,140 74,237 75,958 77,255 77,015 71,740 240,832 3,337,074

0.12% 0.23% 5.92% 16.70% 16.90% 6.34% 7.93% 9.07% 1.92% 1.93% 1.98% 2.00% 2.03% 2.08% 2.06% 2.11% 2.19% 2.22% 2.28% 2.32% 2.31% 2.15% 7.22%

11,794,295,468 4,335,551,434
24,635,643,946 26,311,408,395 12,877,325,860
2,840,658,495 2,580,893,970 2,113,354,585
316,888,104 273,922,829 235,835,112 194,613,423 157,828,847 122,320,387
92,028,576 68,435,076 40,245,903 15,375,002
1,464,503 799,082 473,749 491,521
4,012,895,744 93,022,750,011

12.68% 4.66%
26.48% 28.28% 13.84%
3.05% 2.77% 2.27% 0.34% 0.29% 0.25% 0.21% 0.17% 0.13% 0.10% 0.07% 0.04% 0.02% 0.00% 0.00% 0.00% 0.00% 4.31%

2,986,653.70 569,194.10 124,643.40 47,210.76 22,835.22 13,417.56 9,750.74 6,982.60 4,951.30 4,262.20 3,573.64 2,923.09 2,327.45 1,758.49 1,335.86 973.78 550.26 207.11 19.28 10.34 6.15 6.85 16,662.64 27,875.54

584,222,076 258,378,571 1,429,019,213 1,460,638,131 738,023,567 170,624,046 146,755,584
98,757,934 13,097,029 10,918,335
8,831,917 6,952,429 5,484,402 3,843,279 2,656,454 1,980,680
950,530 288,778
36,566 22,343 16,273 18,850 184,473,635 5,125,990,633

147,941.78 33,921.30 7,230.09 2,620.83 1,308.73 805.93 554.45 326.30 204.64 169.89 133.83 104.43 80.88 55.25 38.56 28.18 13.00 3.89 0.48 0.29 0.21 0.26 765.98 1,536.07

10,900 22,113 584,051 1,543,907 1,257,855 421,408 517,501 585,581 121,767 120,802 123,813 122,492 122,913 125,497 117,113 113,992 113,915 110,156 108,616 106,586 102,874 92,470 473,964 7,020,286

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

NUMBER
3,167,735 48,554
409,859 3,163,129 2,902,463 1,235,889 2,916,866
180,479 849,594 3,188,300 292,901

$ AMOUNT
137,086,247,148 268,047,288
5,811,279,501 CR 132,507,265,284
22,438,234,743 17,876,179,256
4,753,452,679 803,091,171 22,342,408
5,654,665,172

FOR OTHER YRS.
TOTAL RETURNS TOTAL TAX TOTAL WITHHELD TOTAL PENALTY
JOINT SEPARATE SINGLE HEAD OF HOUSEHOLD

NUMBER

$ AMOUNT

165,241 61,447 90,462 16,161

1,660,996 105,096
1,690,394

RESIDENT RETS NON-RES RETS

1,254,796 63,481
1,268,392 601,899

86,952 4,951
42,876 13,727

Selected Tax Data by Type and/or County
TABLE 6- Revenue From Selective Excise Taxes and Business License Fees, Fiscal Year 2000

BEER

Beer Taxes Fines and Forfeitures
Total

CIGAR AND CIGARETTE Stamp Sales Additional Tax Fines and Forfeitures Total

LIQUOR

Liquor Taxes Fines and Forfeitures
Total

MOTOR FUELS (Table 4)

WINE

Wine Taxes Fines and Forfeitures
Total

TOTAL SELECTIVE EXCISE TAXES

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 Refunds (-)
Total

TOTAL, BUSINESS LICENSE FEES

20

82,260,487.61 144,538.03
82,405,025.64
81,931,442.15 1,081,253.34 5,111,682.21
88,124,377.70
36,688,946.54 112,982.91
36,801,929.45
473,691,959.64
20,239,838.52 155,473.36
20,395,311.88
701,418,604.31
21,495.00 24,790.00 799,515.66 21,175.00 27,672.50 894,648.16
11,250.00 1,770.00
13,020.00
44,496.68 9,560.00
463,100.02 16,475.00
533,631.70
26,828.32 9,790.00
644,170.32 23,037.50
703,826.14
2,289,705.00 6,140.00
2,283,565.00
4,428,691.00

Selected Tax Data by Type and/or County

TABLE 7 - Summary of Revenues From Motor Vehicle Tags, Titles and Related Items for Fiscal Years Ended 1998, 1999 and 2000

SOURCE OF REVENUE

1998

Fiscal Year Ended June 30

1999

2000

Total Amount of Net* Revenue
Tags, total Sold by counties Sold at State Office
Titles, total Sold by counties Sold at State Office GRATIS Counties Non-GRATIS Counties Tradeport Penalties and Adjustments

$170,220,599.73
130,569,070.34 90,536,516.94 40,032,553.40
39,651,529.39 24,638,095.00 11,913,921.39
3,099,513.00

$217,542,501.66
175,207,445.56 140,278,924.82
34,928,520.74
42,335,056.10 26,213,077.50 12,769,300.60
3,352,678.00

$235,292,404.93
161,596,932.82 124,689,212.76
36,907,720.06
73,695,472.11 5,782,244.50 2,463,131.61
55,159,320.54 3,334,858.60 5,905,670.00 1,050,246.86

*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 1997, 1998 and 1999

SOURCE OF REVENUE

1997

1998

1999

Titles Sold, Total Number
By counties At State Office
License Tags Sold, Total Number
By counties At State Office
Tags by Major Category
Passenger cars, total Motorcycles, total Trucks, total Trailers, total
Other Motor Vehicle Tags

2,087,144
1,408,891 678,253
7,528,246
7,524,171 4,075
4,686,036 82,248
2,133,326 609,101
17,535

2,230,425
1,450,808 779,617
7,595,750
7,595,591 169
4,468,473 86,962
2,424,037 611,606
4,672

2,245,733
1,899,394 346,339
7,161,328
7,160,520 808
4,759,714 88,564
1,707,084 601,861
4,105

21

Selected Tax Data by Type and/or County
TABLE 9 - Taxable Values and Tax Rates, State of Georgia for General Property and Public Utilities, Selected Years: 1900 - 1999

Year

State Rate (per $1,000 value)

Grand Total

NET TAXABLE VALUES (in thousands of dollars)

Public Utilities

General Property (net of exemptions)

Total

Real Property Personal Property

1900 1910 1920 1930 1940 1950 1960 1970 1980 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999

5.26

432,324

5.00

766,887

5.00

1,346,883

5.00

1,303,460

5.00

917,613

5.00

1,487,322

0.25

3,031,875

0.25

9,148,718

0.25

39,169,187

0.25

63,362,425

0.25

71,780,852

0.25

81,907,907

0.25

91,261,896

0.25

93,595,282

0.25

104,270,086

0.25

111,543,823

0.25

111,906,678

0.25

119,497,207

0.25

129,156,870

0.25

136,273,000

0.25

147,340,350

0.25

157,172,367

0.25

171,752,626

0.25

186,945,231

45,169 124,337 165,410 216,232 165,146 247,148 423,707 1,157,333 3,834,604 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 9,933,470 9,909,392

387,555 642,550 1,181,473 1,087,228 752,467 1,240,174 2,608,168 7,991,385 35,334,583 57,536,925 64,674,040 73,949,090 82,590,963 86,269,112 96,201,324 103,273,712 103,678,417 110,461,509 119,742,230 126,717,587 137,575,142 147,312,581 161,819,156 177,035,839

237,548 389,394 714,151 776,073 500,610 669,405 1,560,867 6,945,928 25,323,247 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 95,051,240 102,476,392 109,638,628 121,244,330 134,944,874

150,007 253,156 467,322 311,155 251,857 570,769 ,047,301 1,045,457 10,011,336 16,429,179 16,981,944 20,748,051 22,809,123 22,869,692 24,586,632 25,180,637 25,191,855 27,915,034 28,987,711 31,666,347 35,098,750 37,673,953 40,574,826 42,090,965

TABLE 10 - Summary of Net Property Tax Collections by Category, Fiscal Year Ended in 1999 (State taxes only, net of refunds and commissions)

PROPERTY TAX CATEGORY

Dollars

General property (real and tangible personal) Public Utilities, Ad Valorem Tax -- Railroad Companies Intangible Recording Fees Intangible Property Tax Interest and Other Property Tax Revenue Public Service Commission (utility fees)
Total

44,586,110.63 2,826.03
905,683.87 56.45
1,039,208.22 1,600,377.57 48,134,262.77

22

Selected Tax Data by Type and/or County
TABLE 11 - Values of General Property, Public Utilities Dollars by Class of Property - 1999 and 2000

CLASS OF PROPERTY

ASSESSED VALUES

1999

2000

NET CHANGE 1999 TO 2000

General Property

Real Estate Motor Vehicles

124,826,704,062 17,041,784,785

Other Personal Tangible Property 30,674,221,420

Total, Gross Value

172,542,710,267

138,530,832,885 17,228,790,437
33,183,974,256
188,943,597,578

Exemptions, Homestead, Agriculture and Freeport

10,723,554,120 11,907,758,864

Total Net Taxable General Property 161,819,156,147 177,035,838,714

Public Utilities - Gross (1) Market Value

Railroads Telephones Electric Gas Pipeline Flight Equipment

1,311,511,807 6,757,309,552 15,034,163,850 1,060,360,825
594,820,571 1,399,797,726

Total Taxable Public Utilities (1)

26,157,964,331

1,272,465,033 8,145,290,295 14,695,847,278 1,076,147,917
619,996,505 1,381,749,755
27,191,496,783

Grand Total Taxable Value (1)

187,977,120,478 204,227,335,497

13,704,128,823 187,005,652
2,509,752,836 16,400,887,311
1,184,204,744
15,216,682,567
(39,046,774) 1,387,980,743 (338,316,572)
15,787,092 25,175,934 (18,047,971) 1,033,532,452
16,250,215,019

(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.

23

Selected Tax Data by Type and/or County

TABLE 12 - 1998 Personal Income Tax Data - 1998 Earnings - by County of Residents (in Millions)

COUNTY

1998 RESIDENT POPULA-
TION ESTIMATE

NUMBER OF RETURNS TABULATED

TOTAL

PER 100 RESIDENTS

ADJUSTED GROSS INCOME LESS DEFICIT

TOTAL

AVERAGE PER
RETURN

NET TAXABLE INCOME

AMOUNT OF TAX LIABILITY

TOTAL

AVERAGE PER
RETURN

TOTAL AGI GROWTH
INDEX
1987=100

Appling Atkinson Bacon Baker Baldwin

16,493 7,138
10,375 3,673
41,968

Banks Barrow Bartow Ben Hill Berrien

12,798 40,344 71,929 17,496 16,353

Bibb Bleckley Brantley Brooks Bryan

156,086 11,185 13,571 16,000 23,482

Bulloch Burke Butts Calhoun Camden

50,614 22,854 17,837
5,053 47,443

Candler Carroll Catoosa Charlton Chatham

9,078 83,021 50,547
9,442 225,543

Chattahoochee Chattooga Cherokee Clarke Clay

16,679 22,813 134,498 90,630
3,453

Clayton Clinch Cobb Coffee Colquitt

208,999 6,660
566,203 34,298 40,156

Columbia Cook Coweta Crawford Crisp

91,118 15,011 85,028 10,667 20,725

Dade Dawson Decatur DeKalb Dodge

15,058 14,851 27,035 593,850 18,108

Dooly Dougherty Douglas Early Echols

10,388 95,309 89,843 12,197
2,401

Effingham Elbert Emanuel Evans Fannin

36,483 19,335 21,023
9,949 18,622

6,479 2,720 3,781 1,376 15,807
5,706 16,679 30,919
6,991 5,808
63,027 4,514 4,970 5,834 8,669
16,902 8,099 6,978 2,148
12,741
3,445 32,509 18,582
2,863 88,535
1,039 9,659 54,458 35,583 1,286
87,813 2,302
251,794 13,245 15,265
34,675 5,717
33,929 3,356 7,938
4,945 5,824 9,781 272,362 7,005
4,418 37,271 37,169
4,483 714
13,661 8,157 8,602 3,691 7,349

39

175,282,749

27,054

106,934,829

5,659,059

873

171

38

60,610,762

22,283

34,191,344

1,786,734

657

186

36

98,520,481

26,057

59,953,860

3,209,233

849

181

37

30,813,329

22,393

17,698,244

916,910

666

174

38

496,964,642

31,440

305,270,848 16,714,570

1,057

169

45

164,426,429

28,816

99,802,649

5,341,876

936

306

41

602,323,903

36,113

382,047,104 21,073,117

1,263

264

43

1,058,296,242

34,228

673,263,212 36,856,121

1,192

236

40

182,565,522

26,114

109,024,981

5,869,977

840

165

36

155,205,784

26,723

95,019,818

5,110,845

880

171

40

2,275,432,938

36,103

1,475,415,894 83,047,813

1,318

152

40

129,030,035

28,584

78,721,198

4,219,102

935

161

37

130,649,914

26,288

76,192,918

4,026,278

810

233

36

137,393,198

23,550

78,027,107

4,120,861

706

211

37

316,279,804

36,484

201,714,341 11,073,346

1,277

296

33

538,815,679

31,879

337,352,276 18,710,706

1,107

216

35

208,061,496

25,690

122,555,622

6,443,107

796

167

39

215,091,458

30,824

129,331,746

7,115,387

1,020

205

43

50,405,632

23,466

28,296,046

1,492,423

695

159

27

375,705,809

29,488

233,785,321 12,476,130

979

272

38

83,342,140

24,192

48,029,110

2,527,661

734

189

39

1,131,951,895

34,820

718,547,080 39,962,504

1,229

197

37

619,120,406

33,318

389,588,019 21,493,798

1,157

224

30

75,855,303

26,495

45,558,560

2,397,246

837

179

39

3,494,495,263

39,470

2,323,517,830 131,613,998

1,487

185

6

23,267,041

22,394

13,490,984

687,147

661

136

42

248,743,051

25,752

148,771,468

8,059,520

834

157

40

2,777,828,807

51,009

1,873,859,673 112,190,957

2,060

349

39

1,263,674,067

35,513

818,064,818 46,641,102

1,311

187

37

29,912,075

23,260

17,613,924

932,013

725

216

42

2,942,398,961

33,508

1,818,289,359 92,197,341

1,050

170

35

60,466,584

26,267

35,475,164

4,190,408

1,820

167

44 13,762,121,878

54,656

9,619,902,406 530,331,027

2,106

243

39

371,939,209

28,081

228,491,998 12,411,179

937

205

38

410,960,600

26,922

253,342,391 13,627,967

893

178

38

1,601,917,971

46,198

1,078,460,905 60,056,821

1,732

282

38

141,171,016

24,693

81,390,307

4,338,676

759

169

40

1,713,120,567

50,491

1,221,565,282 59,179,897

1,744

357

31

94,459,208

28,146

56,156,308

3,008,741

897

199

38

206,760,216

26,047

122,041,838

6,570,594

828

169

33

144,997,286

29,322

91,005,442

4,892,883

989

222

39

233,835,403

40,150

155,065,390

8,608,617

1,478

317

36

264,556,334

27,048

160,282,336

8,599,527

879

175

46 11,468,433,186

42,107

7,509,920,053 425,422,570

1,562

188

39

187,343,312

26,744

115,177,916

6,163,703

880

183

43

107,696,593

24,377

63,326,835

3,359,648

760

191

39

1,170,209,171

31,397

737,582,621 40,871,640

1,097

148

41

1,432,080,276

38,529

900,147,349 59,639,546

1,605

206

37

116,665,385

26,024

71,283,051

3,807,102

849

159

30

17,766,660

24,883

9,918,676

538,581

754

211

37

490,038,452

35,871

308,982,358 16,965,144

1,242

289

42

228,094,555

27,963

142,211,756

7,701,373

944

168

41

199,881,228

23,237

112,668,843

5,905,321

687

165

37

98,274,189

26,625

59,301,772

3,222,717

873

179

39

187,342,638

25,492

110,142,591

5,799,769

789

202

24

Selected Tax Data by Type and/or County

TABLE 12 - 1998 Personal Income Tax Data - 1998 Earnings - by County of Residents (in Millions)

COUNTY

1998 RESIDENT POPULA-
TION ESTIMATE

NUMBER OF RETURNS TABULATED

TOTAL

PER 100 RESIDENTS

ADJUSTED GROSS INCOME LESS DEFICIT

TOTAL

AVERAGE PER
RETURN

NET TAXABLE INCOME

AMOUNT OF TAX LIABILITY

TOTAL

AVERAGE PER
RETURN

TOTAL AGI GROWTH
INDEX
1987=100

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 Newton Oconee Oglethorpe Paulding

88,609 85,185 86,130 19,080 739,367
18,672 2,512
67,320 41,052 21,501
13,651 522,095
31,858 119,210
9,134
24,653 22,315 21,833 10,082 104,667
105,808 8,982
37,641 10,155 12,751
17,767 8,447 8,316
23,020 14,706
6,986 43,772 22,767 59,162
8,276
8,585 85,231 18,981 13,244 24,312
6,712 21,770 10,018 23,112
6,409
21,176 19,645
7,741 15,091 32,682
182,752 57,847 23,737 11,418 73,534

37,404 36,651 32,888
8,610 328,936
8,326 995
27,854 17,949
8,171
5,706 228,249
13,546 53,784
3,569
9,695 9,570 9,008 3,718 45,708
42,934 3,748
15,841 4,432 5,175
7,219 2,894 3,007 8,467 5,994
2,422 17,993
8,695 14,127
3,227
2,221 31,756
7,501 4,479 10,150
2,073 8,491 3,752 8,906 2,325
8,556 8,692 2,909 6,136 13,270
68,697 23,017
9,990 4,346 27,848

42

2,300,425,579

61,502

1,502,606,360 85,727,323

2,292

316

43

1,246,301,381

34,005

792,070,077 43,687,503

1,192

172

38

2,113,380,238

64,260

1,403,247,578 86,022,300

2,616

541

45

221,715,975

25,751

133,500,322

7,239,640

841

182

44 21,299,678,186

64,753 16,172,139,543 928,482,186

2,823

247

45

248,276,437

29,819

154,908,969

8,434,793

1,013

260

40

25,664,670

25,794

15,236,168

810,509

815

158

41

1,093,495,993

39,258

722,802,993 40,737,655

1,463

195

44

618,710,228

34,470

411,896,071 22,866,104

1,274

208

38

209,523,178

25,642

122,359,382

6,490,537

794

188

42

216,172,415

37,885

144,286,412

8,110,059

1,421

267

44 11,370,953,917

49,818

7,603,733,819 435,664,078

1,909

288

43

423,756,206

31,283

265,635,587 14,411,717

1,064

194

45

2,180,680,126

40,545

1,827,460,159 84,038,553

1,563

238

39

76,549,060

21,448

40,097,958

2,055,828

576

167

39

278,579,300

28,734

168,769,948

9,200,302

949

180

43

393,967,110

41,167

257,881,682 14,285,525

1,493

293

41

248,564,225

27,594

152,135,088

8,290,209

920

187

37

101,883,062

27,403

60,494,083

3,190,821

858

647

44

1,998,713,782

43,728

1,265,228,716 70,760,943

1,548

356

41

1,499,393,702

34,923

952,501,005 52,721,035

1,228

193

42

102,964,651

27,472

62,219,929

3,352,402

894

226

42

501,951,614

31,687

308,144,646 17,021,275

1,075

232

44

146,735,652

33,108

92,013,579

5,047,312

1,139

251

41

146,658,167

28,340

92,814,248

4,945,842

956

175

41

178,446,069

24,719

103,810,325

5,473,694

758

159

34

68,067,597

23,520

739,040,172

4,040,797

1,396

152

36

74,049,315

24,626

43,555,939

2,319,154

771

152

37

303,948,105

35,898

195,465,062 10,805,162

1,276

214

41

163,644,633

27,301

95,830,682

5,180,235

864

182

35

63,418,855

26,184

37,668,216

2,003,801

827

217

41

541,314,643

30,085

339,700,526 18,484,557

1,027

185

38

333,978,426

38,410

212,582,264 11,655,305

1,340

312

24

345,037,895

24,424

203,815,984 10,659,035

755

244

39

86,470,315

26,796

52,192,423

2,771,098

859

190

26

53,929,072

24,281

30,953,183

1,633,369

735

235

37

1,009,841,146

31,800

636,201,095 37,739,935

1,188

196

40

241,734,157

32,227

153,499,559

8,469,585

1,129

279

34

109,564,946

24,462

63,700,035

3,409,298

761

146

42

294,503,584

29,015

180,278,401

9,787,589

964

196

31

55,728,929

26,883

33,530,936

1,776,356

857

184

39

247,641,070

29,165

151,416,313

8,167,923

962

179

37

96,830,960

25,808

57,322,867

3,053,990

814

190

39

230,584,737

25,891

136,465,247

7,298,500

820

170

36

62,817,542

27,018

38,038,708

2,032,165

874

163

40

205,843,999

24,058

120,425,847

6,378,724

746

179

44

312,678,577

35,973

200,605,755 11,112,226

1,278

253

38

75,167,243

25,840

43,872,710

2,338,684

804

194

41

294,107,376

47,931

215,408,543 12,323,159

2,008

307

41

397,275,791

29,938

249,961,957 13,938,280

1,050

205

38

2,348,822,018

34,191

1,510,608,770 83,505,202

1,216

175

40

803,665,690

34,916

500,233,363 37,120,462

1,613

227

42

463,922,008

46,439

312,743,963 17,530,776

1,755

310

38

127,399,618

29,314

79,365,178

4,270,916

983

209

38

1,113,062,355

39,969

707,145,494 38,839,293

1,395

358

25

Selected Tax Data by Type and/or County

TABLE 12 - 1998 Personal Income Tax Data - 1998 Earnings - by County of Residents (in Millions)

COUNTY

1998 RESIDENT POPULA-
TION ESTIMATE

NUMBER OF RETURNS TABULATED

TOTAL

PER 100 RESIDENTS

ADJUSTED GROSS INCOME LESS DEFICIT

TOTAL

AVERAGE PER
RETURN

NET TAXABLE INCOME

AMOUNT OF TAX LIABILITY

TOTAL

AVERAGE PER
RETURN

TOTAL AGI GROWTH
INDEX
1987=100

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

24,462 19,679 15,794 12,645 36,308
8,401 17,559
2,486 13,406
7,881
191,329 68,305 3,945 14,431 9,788
57,626 25,421
5,468 31,324
6,935
1,908 18,975
8,306 11,558 11,146
42,953 36,673 25,828
8,529 6,003
58,783 9,160
10,126 16,519 27,075
63,082 54,485 35,364
6,059 20,033
25,437 2,193 4,875
17,457 82,039
7,365 10,568 10,838 22,485
7,642,207

9,937 9,062 5,787 5,342 14,743
3,694 7,393
689 5,756 2,707
72,426 26,772
1,446 5,636 3,412
23,732 10,646
1,951 11,778
2,929
702 6,654 3,328 4,448 4,151
15,966 14,758
9,631 3,434 2,167
23,130 3,500 3,936 6,220
11,162
23,131 20,942 13,131
2,459 7,600
8,854 897
1,812 7,726 36,570
2,710 4,394 3,950 8,551 204,122
3,337,074

41

304,229,496

30,616

184,832,081 10,172,077

1,024

190

46

363,507,513

40,113

241,495,608 13,642,699

1,505

252

37

164,045,113

28,347

101,969,003

5,491,119

949

211

42

175,938,707

32,935

108,892,088

5,948,149

1,113

234

41

409,288,544

27,762

250,643,747 13,483,063

915

160

44

102,411,227

27,724

62,329,148

3,348,066

906

181

42

254,225,024

34,387

184,181,853 10,285,187

1,391

264

28

15,235,848

22,113

8,817,205

441,206

640

215

43

175,612,302

30,509

111,229,830

6,065,949

1,054

229

34

61,402,660

22,683

35,168,072

1,853,274

685

150

38

2,179,120,144

30,088

1,354,640,743 74,270,023

1,025

146

39

1,162,619,230

43,427

750,143,168 42,519,765

1,588

208

37

37,497,777

25,932

22,500,204

1,187,146

821

177

39

145,474,048

25,812

85,759,458

4,528,606

804

168

35

88,599,163

25,967

52,892,443

2,796,352

820

168

41

734,985,223

30,970

448,269,535 24,728,006

1,042

165

42

298,042,598

27,996

182,055,959

9,812,471

922

165

36

43,903,084

22,503

25,316,212

1,329,538

681

158

38

368,758,185

31,309

232,078,635 12,881,288

1,094

181

42

72,823,436

24,863

41,770,908

2,210,026

755

200

37

15,281,364

21,768

8,589,231

442,679

631

149

35

165,406,048

24,858

95,951,787

5,128,248

771

169

40

83,408,518

25,063

48,418,183

2,580,591

775

168

38

101,513,420

22,822

59,592,495

3,076,219

692

150

37

101,568,708

24,468

59,403,561

3,128,741

754

160

37

510,827,604

31,995

325,415,558 17,949,428

1,124

173

40

441,523,198

29,918

275,188,675 15,029,170

1,018

177

37

267,886,739

27,815

163,521,386

8,810,932

915

161

40

100,860,538

29,371

60,833,047

3,247,699

946

257

36

50,723,205

23,407

28,812,120

1,481,219

684

164

39

791,127,909

34,204

811,300,174 36,059,977

1,559

174

38

77,053,865

22,015

43,968,372

2,274,085

650

153

39

101,643,275

25,824

60,127,857

3,177,638

807

189

38

180,635,335

29,041

110,621,322

5,930,983

954

273

41

305,817,239

27,398

184,733,836

9,995,308

895

160

37

695,357,321

30,062

432,490,148 23,713,126

1,025

168

38

777,007,702

37,103

491,614,812 27,173,556

1,298

261

37

366,934,731

27,944

223,103,579 12,134,549

924

147

41

57,906,374

23,549

32,958,332

1,729,695

703

168

38

250,995,779

33,026

160,927,530

8,922,884

1,174

185

35

254,230,720

28,714

155,271,055

8,350,052

943

172

41

28,825,049

32,135

19,566,674

1,083,620

1,208

244

37

41,591,453

22,953

23,908,337

1,241,947

685

168

44

232,749,434

30,125

143,317,825

7,748,825

1,003

250

45

1,560,628,180

42,675

1,083,801,786 62,316,385

1,704

208

37

62,650,866

23,118

35,450,237

1,860,107

686

159

42

124,762,420

28,394

78,241,104

4,211,930

959

156

36

114,689,681

29,035

70,383,516

3,773,565

955

141

38

238,390,675

27,879

145,719,089

7,839,927

917

212

2,676,760,355

13,114

4,831,134,873 231,689,484

1,135

201

44 132,507,265,284

39,708 93,022,750,011 5,125,990,633

1,536

220

26

COUNTY

TABLE 13 - Selected Tax Statistics and Estimates by County Calendar Year 1999

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

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITY

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD CALENDAR YEAR

PASSENGER CARS

TRUCKS

TRAILERS

MOTOR CYCLES

BUSES

TOTAL

Selected Tax Data by Type and/or County
27

Appling Atkinson Bacon Baker Baldwin

252,487 104,644 144,581
97,813 526,256

234,248 99,139
136,466 92,481
487,883

Banks Barrow Bartow Ben Hill Berrien

404,544 881,612 1,719,464 278,602 246,237

352,017 772,678 1,662,580 245,903 236,297

Bibb Bleckley Brantley Brooks Bryan

3,097,823 175,775 162,024 232,883 432,742

2,838,518 163,556 152,498 213,641 419,427

Bulloch Burke Butts Calhoun Camden

935,144 338,786 318,318 112,129 673,320

821,413 317,544 285,921 105,762 658,204

Candler Carroll Catoosa Charlton Chatham

148,196 1,704,901
964,282 172,483 5,810,555

136,988 1,525,924
923,641 163,337 5,433,311

Chattahoochee Chattooga Cherokee Clarke Clay

35,728 411,436 3,444,800 1,917,699
63,605

34,511 387,681 3,185,140 1,804,179
59,679

Clayton Clinch Cobb Coffee Colquitt

5,083,306 147,198
17,330,951 646,951 601,639

4,761,962 127,349
16,446,868 582,443 545,875

352,379 5,500 9,411 5,829
41,465
14,836 31,018 192,591 12,007
8,368
125,444 9,120
19,697 10,408 19,561
30,886 1,367,447
31,414 6,708
37,536
7,600 66,951 21,028 15,438 196,777
2,055 16,361 96,925 69,532
4,068
569,809 12,411
403,129 24,179 23,344

8,897 3,994 3,190 2,527 23,488
7,859 33,487 51,336
7,305 4,684
80,869 6,568 8,172 8,939
14,446
28,816 12,318 12,076
2,480 17,424
4,080 55,041 31,096
4,589 142,612
6,846 14,522 91,898 57,293
1,348
176,320 2,993
346,023 20,632 22,017

7,716 2,127 3,188
969 6,892
5,402 11,770 27,880
6,417 4,958
18,283 2,313 3,915 3,824 5,517
12,944 5,545 6,138 2,131 9,114
2,850 25,481 14,877
3,620 29,898
1,701 7,690 33,333 11,908 1,244
41,617 2,004
80,680 11,638 13,142

2,714 793 971 434
3,408
2,287 5,635 9,565 1,775 1,280
8,310 1,263 2,356 1,555 2,980
4,980 1,666 2,796
749 2,757
936 8,749 3,660 1,261 12,271
410 2,242 16,432 3,727
399
11,882 1,119
27,899 4,059 4,963

207 34 76 33
348
188 880 1,245 166 177
1,123 96 88
111 288
483 196 314
24 699
83 1,071
821 47
1,828
173 197 2,865 886
11
2,373 21
7,164 219 291

1

19,535

0

6,948

0

7,425

1

3,964

13

34,149

12

15,748

35

51,807

20

90,045

8

15,671

0

11,100

65

108,650

6

10,246

10

14,540

5

14,434

4

23,235

1

47,224

6

19,730

7

21,331

1

5,385

0

29,994

5

7,954

33

90,375

17

50,471

0

9,518

159

186,769

13

9,143

2

24,653

84

144,612

45

73,859

7

3,009

349

232,541

0

6,138

339

462,105

15

36,563

10

40,423

TABLE 13 - Selected Tax Statistics and Estimates by County Calendar Year 1999

COUNTY

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

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITY

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD CALENDAR YEAR

PASSENGER CARS

TRUCKS

TRAILERS

MOTOR CYCLES

BUSES

TOTAL

Selected Tax Data by Type and/or County
28

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

1,955,275 250,236
1,792,559 150,739 370,387
230,608 637,275 581,836 15,325,820 222,813
198,898 1,836,223 1,864,020
304,328 75,717
604,614 328,000 308,388 156,095 422,698
2,765,059 1,790,506 3,553,909
376,628 27,557,888
493,108 54,263
2,204,921 930,912 415,166
494,048 17,278,748
831,956 3,380,596
145,856

1,833,696 232,808
1,648,250 142,622 335,548
218,488 590,054 526,735 14,737,063 196,135
184,607 1,637,352 1,757,585
265,384 73,335
566,734 295,997 282,079 148,676 386,664
2,627,451 1,673,016 3,332,812
335,132 26,640,825
458,913 51,973
2,107,333 886,883 374,233
468,830 15,875,782
760,917 3,231,358
136,061

46,648 10,747 125,721
9,397 7,481
12,184 14,145 27,444 388,151 13,352
11,883 62,134 90,152 14,992
5,186
118,571 13,048 16,715 5,953 10,863
51,610 364,636
51,668 17,689 1,110,800
18,979 3,817
73,114 29,086 13,341
19,740 288,893
41,986 88,600 36,069

49,800 4,641
51,215 6,652
11,882
9,556 12,341 16,471 373,445
9,946
5,023 50,714 55,745
4,693 2,436
22,487 13,471 12,297
5,699 10,812
63,241 43,613 66,182 16,566 412,210
16,731 1,746
44,071 29,690 11,076
9,067 384,533
20,375 89,784
4,674

23,829 4,393
17,556 3,157 5,180
4,639 6,826 6,774 97,637 4,925
3,931 13,597 24,994
2,520 1,387
8,775 5,853 5,713 3,241 8,424
24,883 20,512 25,052
7,335 115,003
7,652 762
11,456 15,623
5,138
3,828 92,259 10,611 37,538
1,461

2,127 1,349 8,593 1,451 2,030
1,196 2,775 3,576 14,484 1,965
1,097 6,387 8,898
956 499
5,604 2,673 2,253 1,198 2,555
8,797 5,347 13,147 3,612 16,014
2,748 401
6,379 4,947 2,402
1,985 38,089
4,101 13,381
492

1,370 70
1,296 119 146
171 460 192 3,861 105
100 513 1,450
29 25
511 219 238
81 278
1,527 749
2,325 263
5,220
505 16
861 632 130
134 8,220
459 2,201
30

58

77,184

6

10,459

90

78,750

6

11,385

1

19,239

7

15,569

0

22,402

13

27,026

136

489,563

10

16,952

3

10,155

23

71,233

56

91,143

9

8,207

2

4,349

2

37,380

9

22,225

10

20,511

0

10,219

7

22,077

52

98,500

42

70,264

65

106,771

2

27,778

651

549,098

7

27,644

2

2,927

36

62,804

40

50,932

3

18,749

14

15,028

325

523,426

23

35,569

72

142,976

2

6,660

TABLE 13 - Selected Tax Statistics and Estimates by County Calendar Year 1999

Selected Tax Data by Type and/or County
29

COUNTY

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

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITY

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD CALENDAR YEAR

PASSENGER CARS

TRUCKS

TRAILERS

MOTOR CYCLES

BUSES

TOTAL

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

382,423 512,000 625,767 179,623 2,801,929
1,797,391 156,914 912,109 260,082 246,647
340,416 110,747
97,894 359,789 258,746
78,752 854,381 436,049 566,154 122,017
106,440 1,813,128
448,511 241,789 375,445
118,518 398,805 187,064 435,727 106,596
423,065 406,179
98,676 503,424 561,146

356,130 483,837 573,435 161,117 2,499,467
1,705,180 141,364 764,439 221,951 227,969
305,048 103,036
91,081 343,873 230,621
74,587 809,475 410,496 538,723 115,452
101,694 1,700,559
394,980 231,406 350,024
112,707 374,279 180,223 371,331 101,773
348,543 388,367
91,995 415,460 546,199

31,048 60,260 23,388 112,817 82,767
58,352 10,975 37,331 28,807 11,948
22,230 11,388
6,296 36,514 14,544
5,824 32,907 14,702 39,123
5,696
9,779 64,824 14,816 16,122 33,024
6,123 16,575
8,845 20,568
4,229
18,372 442,143
6,892 20,830 21,149

17,045 16,906 14,537
8,223 69,641
72,936 4,581
27,709 8,179 6,853
10,835 4,275 3,591
17,197 10,840
3,681 25,292
8,565 27,035
5,100
4,176 49,638 15,275
7,653 17,771
4,635 13,423
4,296 13,889
3,735
9,680 13,934
3,751 9,791 20,365

8,618 7,332 4,846 3,942 29,294
16,097 3,651
11,614 3,428 3,852
4,469 2,080 2,628 7,524 4,883
1,986 13,017
4,406 9,711 2,045
1,678 16,556
7,206 2,604 9,764
2,324 5,834 3,639 6,933 1,440
8,067 7,074 1,935 3,734 8,726

3,095 3,345 2,669 1,835 12,085
9,572 1,084 5,638 2,040 1,678
2,094 740 831
3,884 2,150
841 4,235 2,243 2,437 1,360
1,004 7,208 2,822 1,081 4,359
612 2,467
918 2,531
596
2,491 3,212
888 2,114 3,412

233 446 250 129 2,092
1,429 76
541 191
55
138 42 49
325 248
38 406 192 510 119
85 885 517
55 357
67 258 100 255
27
118 400
20 223 467

0

28,991

22

28,050

9

22,311

7

14,136

57

113,169

68

100,103

1

9,393

12

45,514

4

13,843

0

12,438

6

17,542

1

7,138

1

7,100

20

28,950

4

18,125

0

6,545

11

42,961

0

15,406

1

39,694

3

8,628

0

6,943

25

74,312

17

25,837

13

11,406

9

32,260

4

7,643

6

21,988

0

8,954

0

23,608

2

5,800

14

20,370

19

24,639

3

6,597

8

15,870

10

32,980

TABLE 13 - Selected Tax Statistics and Estimates by County Calendar Year 1999

COUNTY

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

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITY

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD CALENDAR YEAR

PASSENGER CARS

TRUCKS

TRAILERS

MOTOR CYCLES

BUSES

TOTAL

Selected Tax Data by Type and/or County
30

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

3,469,549 1,315,603
711,307 227,326 1,413,388
334,046 578,831 246,504 248,851 588,955
140,550 523,474
44,750 669,147 112,623
3,534,888 1,705,205
56,268 214,163 151,345
1,076,527 538,946 82,775 540,024 116,150
37,053 224,026 126,378 212,074 174,544
864,223 772,321 385,942 318,297
62,020

3,229,186 1,168,932
638,882 217,030 1,322,636
310,422 552,014 230,773 228,270 530,886
127,269 484,862
42,516 641,507 107,947
3,314,748 1,598,336
49,874 195,007 136,367
977,523 474,624
78,522 493,954 100,829
35,117 206,294 119,702 181,673 159,644
804,946 657,363 332,274 307,790
56,970

110,598 33,306 18,349 12,032 41,807
10,660 20,752 13,318
6,128 28,197
6,519 105,076
2,053 190,688
5,992
132,181 66,326 2,426 15,303 7,458
25,585 21,955
7,979 31,458
8,127
3,270 16,506 10,698 11,550
7,717
20,085 32,441 20,120
7,975 4,931

105,931 42,818 17,758 8,737 43,020
8,513 12,958
9,777 9,858 24,484
5,570 12,709
1,447 7,561 3,338
100,909 41,843 2,204 7,493 5,869
38,232 14,106
2,188 17,792
4,194
1,277 10,599
5,288 5,518 5,986
23,734 21,385 15,375
5,049 2,733

27,547 15,977
6,165 4,187 22,375
4,629 6,276 4,603 4,230 12,655
2,640 5,600
421 6,484 2,886
28,929 12,646
912 4,222 2,594
12,927 6,725 1,335 8,076 2,596
421 4,363 2,436 3,166 2,218
10,524 10,549
7,422 3,820 1,519

2,525 7,185 3,204 2,350 8,549
1,678 2,141 2,804 2,361 3,759
1,012 3,646
323 1,936 1,023
9,060 6,642
457 1,600 1,315
4,841 2,873
345 2,842
755
162 2,026 1,003
968 1,121
4,287 4,100 2,799 1,368
463

1,423 900 284 112
1,387
171 405 121 271 438
105 287
16 406
44
1,340 1,079
18 81 61
638 261
18 232
63
15 87 91 58 39
331 336 162 212
31

33

137,460

31

66,912

12

27,423

0

15,386

41

75,373

11

15,002

7

21,788

0

17,305

5

16,725

19

41,355

0

9,327

9

22,252

0

2,207

20

16,407

2

7,293

82

140,321

33

62,243

2

3,593

0

13,396

7

9,846

14

56,653

4

23,969

3

3,889

15

28,957

5

7,613

2

1,877

7

17,082

0

8,819

2

9,713

9

9,373

13

38,888

18

36,388

1

25,759

6

10,455

1

4,747

TABLE 13 - Selected Tax Statistics and Estimates by County Calendar Year 1999

Selected Tax Data by Type and/or County
31

COUNTY

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

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITY

ESTIMATED NUMBER OF MOTOR VEHICLE TAGS SOLD CALENDAR YEAR

PASSENGER CARS

TRUCKS

TRAILERS

MOTOR CYCLES

BUSES

TOTAL

Troup

1,336,661

1,214,721

35,572

34,884

15,672

5,475

572

Turner

171,610

145,186

9,800

3,644

3,500

918

58

Twiggs

206,516

199,584

11,247

5,350

2,861

1,093

85

Union

489,585

451,543

9,323

11,896

8,109

3,399

617

Upson

477,563

415,427

19,944

17,367

7,596

2,762

276

21

56,624

0

8,120

6

9,395

2

24,024

19

28,021

Walker

1,009,789

930,552

29,717

37,992

19,630

4,665

873

Walton

1,232,700

1,151,447

38,517

39,202

21,099

8,763

983

Ware

475,211

442,463

60,444

19,206

7,905

3,616

341

Warren

100,004

94,386

12,158

3,999

1,176

601

39

Washington

429,539

412,629

34,196

10,674

7,233

2,324

202

14

63,174

32

70,079

12

31,080

4

5,819

42

20,475

Wayne Webster Wheeler White Whitfield

511,406 53,624 90,764
509,691 2,157,907

487,803 50,623 88,575
465,570 2,118,480

28,772 3,132 7,170
18,407 53,695

Wilcox Wilkes Wilkinson Worth Other

119,427 238,800 286,150 395,228
0

110,456 216,555 274,690 347,248
0

6,738 9,810 17,633 16,317
0

STATE TOTAL 188,943,598 177,035,843 9,909,393

10,975 1,317 3,504
16,179 54,051
3,035 6,836 5,688 13,437
122
4,759,713

7,874 901
1,781 7,535 29,184
3,028 3,176 3,313 6,648
657
1,707,084

3,467 226 749
3,488 8,824
774 1,465 1,163 3,168
29
601,861

190 5
24 424 1,229
40 112
72 213
0
88,564

6 1 3 15 84
3 5 3 4 0
4,105

22,512 2,450 6,061
27,642 93,372
6,881 11,594 10,239 23,470
808
7,161,328

(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

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

Selected Tax Data by Type and/or County 32

COUNTY

1997 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

1998 AUTOMOBILE REGISTRATION

NUMBER

RANK

Fulton

739,367

1

DeKalb

593,850

4

Cobb

566,203

2

Gwinnett 522,095

3

Chatham 225,543

5

Clayton

208,999

6

Richmond 191,329

9

Muscogee 182,752

7

Bibb

156,086

11

Cherokee 134,498

8

Hall

119,210

10

Houston

105,808

16

Henry

104,667

14

Dougherty 95,309

24

Columbia

91,118

18

Clarke

90,630

17

Douglas

89,843

19

Fayette

88,609

13

Forsyth

86,130

12

Lowndes

85,231

26

Floyd Coweta Carroll Whitfield Paulding

85,185

21

85,028

20

83,021

25

82,039

15

73,534

28

Bartow

71,929

23

Rockdale

68,305

27

Glynn

67,320

22

Walker

63,082

33

Liberty

59,162

49

412,210

1

373,445

3

346,023

4

384,533

2

142,612

6

176,320

5

100,909

8

105,931

7

80,869

11

91,898

9

89,784

10

72,936

12

69,641

13

50,714

22

49,800

23

57,293

16

55,745

17

63,241

15

66,182

14

49,638

24

43,613

26

51,215

21

55,041

18

54,051

19

43,020

27

51,336

20

41,843

29

44,071

25

37,992

32

27,035

39

1997 ADJ. GROSS INCOME REPORTED (GA Returns)

1998 NET PROPERTY AND UTILITY DIGEST

THOUSAND DOLLARS

RANK

THOUSAND DOLLARS

RANK

21,299,678

1

27,751,625

1

11,468,433

3

15,125,214

4

13,762,122

2

16,849,997

2

11,370,954

4

16,164,675

3

3,494,495

5

5,630,088

5

2,942,399

6

2,179,120

12

2,348,822

8

2,275,433

10

2,777,829

7

5,331,771

6

3,446,929

7

3,339,784

9

2,963,962

12

3,282,065

11

2,180,680

11

1,499,394

18

1,998,714

14

1,170,209

22

1,601,918

16

3,319,958

10

1,763,532

24

2,582,234

14

1,699,486

25

1,880,344

18

1,263,674

20

1,432,080

19

2,300,426

9

2,113,380

13

1,009,841

28

1,873,711

19

1,847,737

21

2,679,061

13

3,384,480

8

1,765,383

23

1,246,301

21

1,713,121

15

1,131,952

24

1,560,628

17

1,113,062

25

2,037,652

17

1,773,971

22

1,592,875

28

2,172,175

16

1,364,443

29

1,058,296

27

1,162,619

23

1,093,496

26

695,357

33

345,038

55

1,855,171

20

1,664,662

27

2,180,447

15

960,269

34

577,846

54

PER CAPITA AMOUNTS OF THREE INDICATORS

AUTO REG.

INCOME REPORTED

NET DIGEST

0.558 0.629 0.611 0.737 0.632
0.844 0.527 0.580 0.518 0.683
0.753 0.689 0.665 0.532 0.547
0.632 0.620 0.714 0.768 0.582
0.512 0.602 0.663 0.659 0.585
0.714 0.613 0.655 0.602 0.457

28,808 19,312 24,306 21,779 15,494
14,079 11,389 12,853 14,578 20,653
18,293 14,171 19,096 12,278 17,581
13,943 15,940 25,962 24,537 11,848
14,631 20,148 13,635 19,023 15,137
14,713 17,021 16,243 11,023
5,832

37,534 25,470 29,760 30,961 24,962
25,511 18,016 18,275 18,989 24,402
27,850 16,667 24,671 17,831 20,636
20,674 20,566 30,235 39,295 20,713
23,920 20,863 19,186 26,477 18,555
25,792 24,371 32,389 15,223
9,767

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

Selected Tax Data by Type and/or County 33

COUNTY

1997 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

1998 AUTOMOBILE REGISTRATION

NUMBER

RANK

Troup

58,783

30

Newton

57,847

29

Spalding

57,626

32

Walton

54,485

31

Bulloch

50,614

37

Catoosa

50,547

34

Camden

47,443

50

Laurens

43,772

38

Thomas

42,953

40

Baldwin

41,968

45

Gordon

41,052

35

Barrow

40,344

36

Colquitt

40,156

48

Jackson

37,641

39

Tift

36,673

43

Effingham 36,483

41

Polk

36,308

46

Ware

35,364

55

Coffee

34,298

47

Murray

32,682

51

Habersham 31,858

42

Sumter

31,324

52

Upson

27,075

58

Decatur

27,035

57

Toombs

25,828

73

Wayne

25,437

72

Stephens

25,421

62

Haralson

24,653

68

Peach

24,462

87

Madison

24,312

64

34,884

33

42,818

28

38,232

31

39,202

30

28,816

37

31,096

35

17,424

54

25,292

40

23,734

42

23,488

43

29,690

36

33,487

34

22,017

45

27,709

38

21,385

46

22,487

44

24,484

41

19,206

50

20,632

47

20,365

49

20,375

48

17,792

51

17,367

55

16,471

61

15,375

63

10,975

83

14,106

68

17,045

57

8,513

100

17,771

52

1997 ADJ. GROSS INCOME REPORTED (GA Returns)

1998 NET PROPERTY AND UTILITY DIGEST

THOUSAND DOLLARS

RANK

THOUSAND DOLLARS

RANK

791,128

30

803,666

29

734,985

32

777,008

31

538,816

38

619,120

34

375,706

50

541,315

37

510,828

39

496,965

41

618,710

35

602,324

36

410,961

46

501,952

40

441,523

44

490,038

42

409,289

47

366,935

53

371,939

51

397,276

48

423,756

45

368,758

52

305,817

59

264,556

67

267,887

66

254,231

68

298,043

62

278,579

65

304,229

60

294,504

63

1,250,293

30

1,202,238

31

1,003,108

33

1,189,964

32

852,299

37

944,669

35

695,740

45

842,382

38

825,031

41

529,348

61

915,969

36

803,696

42

569,219

56

801,770

44

689,804

46

685,305

47

559,083

58

502,907

64

606,622

49

567,348

57

802,903

43

525,412

62

435,371

73

554,179

59

352,394

88

516,575

63

496,579

65

387,178

81

321,082

91

383,048

82

PER CAPITA AMOUNTS OF THREE INDICATORS

AUTO REG.

INCOME REPORTED

NET DIGEST

0.593 0.740 0.663 0.719 0.569
0.615 0.367 0.578 0.553 0.560
0.723 0.830 0.548 0.736 0.583
0.616 0.674 0.543 0.602 0.623
0.640 0.568 0.641 0.609 0.595
0.431 0.555 0.691 0.348 0.731

13,458 13,893 12,754 14,261 10,646
12,248 7,919
12,367 11,893 11,842
15,071 14,930 10,234 13,335 12,039
13,432 11,273 10,376 10,844 12,156
13,301 11,772 11,295
9,786 10,372
9,995 11,724 11,300 12,437 12,114

21,270 20,783 17,407 21,840 16,839
18,689 14,665 19,245 19,208 12,613
22,312 19,921 14,175 21,300 18,810
18,784 15,398 14,221 17,687 17,360
25,203 16,773 16,080 20,499 13,644
20,308 19,534 15,705 13,126 15,756

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

Selected Tax Data by Type and/or County 34

COUNTY

1997 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

1998 AUTOMOBILE REGISTRATION

NUMBER

RANK

Oconee

23,737

44

Bryan

23,482

61

Meriwether 23,112

75

Jones

23,020

66

Burke

22,854

59

Chattooga 22,813

70

Lee

22,767

79

Worth

22,485

80

Harris

22,315

53

Hart

21,833

60

McDuffie

21,770

74

Grady

21,501

86

Mitchell

21,176

92

Emanuel

21,023

91

Crisp

20,725

90

Washington 20,033

77

Pickens

19,679

56

Monroe

19,645

54

Elbert

19,335

84

Franklin

19,080

78

Lumpkin

18,981

71

Tattnall

18,975

99

Gilmer

18,672

65

Fannin

18,622

88

Dodge

18,108

97

Butts

17,837

89

Jefferson

17,767

93

Putnam

17,559

63

Ben Hill

17,496

100

White

17,457

69

17,758

53

14,446

67

13,889

70

17,197

56

12,318

77

14,522

66

8,565

99

13,437

72

16,906

58

14,537

65

13,423

73

11,076

82

9,680

93

12,297

78

11,882

81

10,674

87

12,958

74

13,934

69

13,471

71

16,566

60

15,275

64

10,599

88

16,731

59

10,812

86

9,946

89

12,076

79

10,835

85

12,709

75

7,305

108

16,179

62

1997 ADJ. GROSS INCOME REPORTED (GA Returns)

1998 NET PROPERTY AND UTILITY DIGEST

THOUSAND DOLLARS

RANK

THOUSAND DOLLARS

RANK

463,922

43

657,231

48

316,280

57

438,988

71

230,585

79

391,899

78

303,948

61

380,387

83

208,061

85

1,684,991

26

248,743

71

333,978

56

238,391

76

393,967

49

248,564

72

404,042

76

425,198

74

363,565

86

544,097

60

596,823

51

247,641

74

209,523

84

205,844

87

199,881

88

206,760

86

390,854

79

387,574

80

366,915

84

298,794

95

343,029

89

250,996

70

363,508

54

312,679

58

228,095

80

221,716

81

446,825

70

572,766

55

830,510

40

309,045

94

352,821

87

241,734

75

165,406

97

248,276

73

187,343

90

187,343

89

409,796

75

222,800

112

477,892

68

397,527

77

209,487

115

215,091

83

178,446

93

254,225

69

182,566

91

232,749

78

317,335

92

327,278

90

589,938

52

257,910

99

483,977

67

PER CAPITA AMOUNTS OF THREE INDICATORS

AUTO REG.

INCOME REPORTED

NET DIGEST

0.748 0.615 0.601 0.747 0.539
0.637 0.376 0.598 0.758 0.666
0.617 0.515 0.457 0.585 0.573
0.533 0.658 0.709 0.697 0.868
0.805 0.559 0.896 0.581 0.549
0.677 0.610 0.724 0.418 0.927

19,544 13,469
9,977 13,204
9,104
10,904 14,669 10,602 17,655 11,385
11,375 9,745 9,721 9,508 9,976
12,529 18,472 15,916 11,797 11,620
12,736 8,717
13,297 10,060 10,346
12,059 10,044 14,478 10,435 13,333

27,688 18,695 16,957 16,524 73,728
17,711 18,676 16,169 24,383 27,336
17,954 18,026 17,327 14,213 16,551
22,304 29,105 42,276 15,984 18,492
21,590 11,742 25,594 21,347 11,569
17,791 18,421 33,597 14,741 27,724

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

Selected Tax Data by Type and/or County 35

COUNTY

1997 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

1998 AUTOMOBILE REGISTRATION

NUMBER

RANK

Chattahoochee 16,679

145

6,846

110

Union

16,519

82

11,896

80

Appling

16,493

85

8,897

97

Berrien

16,353

110

4,684

126

Brooks

16,000

103

8,939

96

Pierce

15,794

98

9,777

92

Morgan

15,091

76

9,791

91

Dade

15,058

102

9,556

94

Cook

15,011

115

4,641

128

Dawson

14,851

67

12,341

76

Lamar

14,706

94

10,840

84

Screven

14,431

108

7,493

107

Greene

13,651

83

9,067

95

Brantley

13,571

111

8,172

103

Rabun

13,406

81

7,561

106

Macon

13,244

107

7,653

105

Banks

12,798

95

7,859

104

Jeff Davis

12,751

106

6,853

109

Pike

12,645

96

9,858

90

Early

12,197

113

4,693

125

Telfair

11,558

119

5,518

119

Oglethorpe 11,418

105

8,737

98

Bleckley

11,185

116

6,568

113

Terrell

11,146

120

5,986

114

Wilkinson

10,838

109

5,688

117

Crawford

10,667

121

6,652

112

Wilkes

10,568

112

6,836

111

Dooly

10,388

118

5,023

124

Bacon

10,375

132

3,190

146

Jasper

10,155

101

8,179

102

1997 ADJ. GROSS INCOME REPORTED (GA Returns)

1998 NET PROPERTY AND UTILITY DIGEST

THOUSAND DOLLARS

RANK

THOUSAND DOLLARS

RANK

23,267 156

180,635

92

175,283

96

155,206 101

137,393 107

164,045

99

294,107

64

144,997 105

141,171 106

233,835

77

163,645 100

145,474 104

216,172

82

130,650 108

175,612

95

109,565 114

164,426

98

146,658 103

175,939

94

116,665 112

101,513 121 127,400 110 129,030 109 101,569 120 114,690 113

94,459 126 124,762 111 107,697 115
98,520 123 146,736 102

36,566

159

460,866

69

586,627

53

244,665

103

224,049

111

244,091

104

436,290

72

230,672

108

243,555

105

604,199

50

245,165

102

210,310

114

488,570

66

172,195

121

832,195

39

247,528

101

366,853

85

239,917

106

234,398

107

280,376

97

193,223

117

229,062

109

172,676

120

167,361

123

292,323

96

152,019

127

226,365

110

196,490

116

145,877

128

250,758

100

PER CAPITA AMOUNTS OF THREE INDICATORS

AUTO REG.

INCOME REPORTED

NET DIGEST

0.410 0.720 0.539 0.286 0.559
0.619 0.649 0.635 0.309 0.831
0.737 0.519 0.664 0.602 0.564
0.578 0.614 0.537 0.780 0.385
0.477 0.765 0.587 0.537 0.525
0.624 0.647 0.484 0.307 0.805

1,395 10,935 10,628
9,491 8,587
10,387 19,489
9,629 9,405 15,745
11,128 10,081 15,836
9,627 13,100
8,273 12,848 11,502 13,914
9,565
8,783 11,158 11,536
9,113 10,582
8,855 11,806 10,367
9,496 14,450

2,192 27,899 35,568 14,961 14,003
15,455 28,911 15,319 16,225 40,684
16,671 14,573 35,790 12,688 62,076
18,690 28,665 18,816 18,537 22,987
16,718 20,061 15,438 15,015 26,972
14,251 21,420 18,915 14,060 24,693

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

Selected Tax Data by Type and/or County 36

COUNTY

1997 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

1998 AUTOMOBILE REGISTRATION

NUMBER

RANK

Twiggs

10,126

117

5,350

120

Heard

10,082

104

8,223

101

McIntosh 10,018

126

4,296

132

Evans

9,949

122

5,699

116

Seminole

9,788

124

5,869

115

Charlton

9,442

128

4,589

130

Turner

9,160

133

3,644

142

Hancock

9,134

127

4,674

127

Candler

9,078

131

4,080

136

Irwin

8,982

125

4,581

131

Long

8,585

138

4,176

135

Towns

8,529

114

5,049

123

Jenkins

8,447

134

4,275

133

Pulaski

8,401

123

5,570

118

Johnson

8,316

146

3,591

143

Taylor

8,306

129

5,288

121

Lincoln

8,276

130

5,100

122

Randolph

7,881

144

3,338

145

Montgomery 7,741

137

3,751

139

Wilcox

7,365

142

3,035

147

Atkinson

7,138

143

3,994

138

Lanier

6,986

147

3,681

141

Talbot

6,935

136

4,194

134

Marion

6,712

135

4,635

129

Clinch

6,660

139

2,993

148

Miller

6,409

140

3,735

140

Warren

6,059

141

3,999

137

Treutlen

6,003

151

2,733

149

Stewart

5,468

152

2,188

154

Calhoun

5,053

148

2,480

151

1997 ADJ. GROSS INCOME REPORTED (GA Returns)

1998 NET PROPERTY AND UTILITY DIGEST

THOUSAND DOLLARS

RANK

THOUSAND DOLLARS

RANK

101,643 119 101,883 118
96,831 125 98,274 124 88,599 127
75,855 133 77,054 131 76,549 132 83,342 130 102,965 116
53,929 146 100,861 122
68,068 137 102,411 117
74,049 135
83,409 129 86,470 128 61,403 141 75,167 134 62,651 140
60,611 142 63,419 138 72,823 136 55,729 145 60,467 143
62,818 139 57,906 144 50,723 147 43,903 149 50,406 148

210,831

113

273,934

98

189,068

118

154,629

125

143,825

130

178,775

119

154,986

124

172,130

122

144,588

129

152,339

126

111,473

140

315,765

93

114,424

137

133,788

132

97,377

147

130,400

133

121,148

134

113,939

138

98,887

145

117,194

136

104,639

144

80,411

150

108,956

141

118,830

135

139,760

131

106,002

143

106,544

142

61,901

153

86,501

149

112,470

139

PER CAPITA AMOUNTS OF THREE INDICATORS

AUTO REG.

INCOME REPORTED

NET DIGEST

0.528 0.816 0.429 0.573 0.600
0.486 0.398 0.512 0.449 0.510
0.486 0.592 0.506 0.663 0.432
0.637 0.616 0.424 0.485 0.412
0.559 0.527 0.605 0.691 0.449
0.583 0.660 0.455 0.400 0.491

10,038 10,105
9,666 9,878 9,052
8,034 8,412 8,381 9,181 11,463
6,282 11,826
8,058 12,190
8,904
10,042 10,448
7,791 9,710 8,507
8,491 9,078 10,501 8,303 9,079
9,801 9,557 8,450 8,029 9,975

20,821 27,171 18,873 15,542 14,694
18,934 16,920 18,845 15,927 16,960
12,985 37,023 13,546 15,925 11,710
15,699 14,638 14,457 12,774 15,912
14,659 11,510 15,711 17,704 20,985
16,540 17,584 10,312 15,819 22,258

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

Selected Tax Data by Type and/or County 37

COUNTY

1997 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

1998 AUTOMOBILE REGISTRATION

NUMBER

RANK

1997 ADJ. GROSS INCOME REPORTED (GA Returns)

1998 NET PROPERTY AND UTILITY DIGEST

THOUSAND DOLLARS

RANK

THOUSAND DOLLARS

RANK

Wheeler

4,875

149

Schley

3,945

154

Baker

3,673

150

Clay

3,453

155

Glascock

2,512

156

3,504

144

2,204

153

2,527

150

1,348

157

1,746

155

41,591 150 37,498 151 30,813 152 29,912 153 25,665 155

95,745

148

52,300

156

98,310

146

63,747

152

55,790

154

Quitman

2,486

158

Echols

2,401

153

Webster

2,193

157

Taliaferro

1,908

159

Other

0

1,447

156

2,436

152

1,317

158

1,277

159

122

15,236 159 17,767 157 28,825 154 15,281 158 2,676,760

44,569

157

78,521

151

53,755

155

38,387

158

0

TOTAL 7,642,207

4,759,713

132,507,265

186,945,236

NOTE: COUNTIES ARE LISTED IN DESCENDING ORDER PER 1998 CENSUS ESTIMATES

PER CAPITA AMOUNTS OF THREE INDICATORS

AUTO REG.

INCOME REPORTED

NET DIGEST

0.719 0.559 0.688 0.390 0.695
0.582 1.015 0.600 0.669

8,532 9,505 8,389 8,663 10,217
6,129 7,400 13,144 8,009

19,640 13,257 26,766 18,461 22,209
17,928 32,703 24,512 20,119

0.623

17,339 24,462

Selected Tax Data by Type and/or County

TABLE 15 - Corporation Income Tax Returns by Taxable Income Class - 1998 Tax Year Returns

TYPE OF CORPORATION AND NUMBER OF PERCENT NET TAXABLE PERCENT OF NET

TAXABLE INCOME CLASS

RETURNS OF RETURNS

INCOME

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)

3,487 1,248 1,795 1,371 1,068
665 257 201 281 48,395

5.93 2.12 3.05 2.33 1.82 1.13 0.44 0.34 0.48 82.35

$6,085,531.00 $9,070,461.00 $29,695,936.00 $49,987,143.00 $75,128,913.00 $100,751,632.00 $90,017,398.00 $140,383,252.00 $3,549,611,081.00
0

0.15 0.22 0.73 1.23 1.85 2.49 2.22 3.47 87.63

ALL DOMESTIC

58,768

100.00 4,050,731,347.00

100.00

FOREIGN 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)

4,009 1,698 2,845 2,516 2,179 1,873
992 695 946 26,220

9.12 3.86 6.47 5.72 4.96 4.26 2.26 1.58 2.15 59.63

$7,289,477.00 $12,529,277.00 $47,522,997.00 $91,593,037.00 $154,011,695.00 $298,579,342.00 $351,829,539.00 $491,722,550.00 $4,653,276,491.00
0

0.12 0.21 0.78 1.50 2.52 4.89 5.76 8.05 76.18

ALL FOREIGN

43,973

100.00 6,108,354,405.00

100.00

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)

7,496 2,946 4,640 3,887 3,247 2,538 1,249
896 1,227 74,615

7.30 2.87 4.52 3.78 3.16 2.47 1.22 0.87 1.19 72.62

13,375,008 21,599,738 77,218,933 141,580,180 229,140,608 399,330,974 441,846,937 632,105,802 8,202,887,572
0

0.13 0.21 0.76 1.39 2.26 3.93 4.35 6.22 80.74

ALL CLASSES

102,741

100.00 10,159,085,752

100.00

(Note: Figures reflect returns processed as of the date of this report.)

38

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

Selected Tax Data by Type and/or County

TABLE 16 - 1999 Millage Rates by County - Alphabetically Listed

RATE

COUNTY

RATE

COUNTY

25.32 28.71 25.50 26.37 29.42 19.45 28.35 25.68 32.50 23.75 36.45 21.42 31.06 24.60 24.20 20.25 19.05 34.58 19.09 29.73 23.37 22.40 15.73 30.41 36.84 12.55 17.53 28.79 32.45 25.67 22.45 29.93 26.25 22.57 22.93 25.21 21.75 27.90 33.25 30.07 19.68 18.94 22.35 37.66 23.00 30.05 38.60 27.58 19.66 25.48 26.87 23.88 24.01

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

18.00 19.55 32.74 35.33 20.33 22.38 39.21 17.84 27.76 24.89 25.13 20.57 20.65 32.00 18.64 22.87 47.77 23.11 22.98 20.41 22.25 35.79 22.04 28.79 26.96 31.54 20.39 23.00 24.86 27.45 21.78 24.94 26.14 19.63 29.58 33.82 29.59 32.13 21.73 25.75 26.44 21.37 20.96 19.85 25.75 27.00 33.09 25.36 19.07 22.58 25.97 20.30 39.75

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

39

RATE
32.11 25.35 18.49 26.44 30.36 24.53 21.47 19.72 25.63 28.24 21.69 30.29 14.94 26.54 27.35 35.92 31.38 28.17 25.52 30.80 22.36 24.63 24.39 31.66 31.72 29.23 20.30 20.36 27.80 19.28 22.73 21.51 10.00 26.92 26.61 26.13 31.20 13.36 27.17 16.23 29.11 29.78 25.62 28.95 26.20 23.90 18.92 19.48 20.60 26.61 24.45 25.17 22.06

COUNTY

Selected Tax Data by Type and/or County

TABLE 17 - 1999 Millage Rates by County - Numerically Listed

RATE

COUNTY

RATE

COUNTY

Towns Chattahoochee Union Rabun Catoosa Walker Chattooga Gilmer Evans Oglethorpe Habersham Wheeler Dawson Burke Monroe Calhoun Thomas Banks White Fannin Laurens Early Dade Pike McDuffie Bulloch Murray Taylor Forsyth Telfair Jeff Davis Hart Grady Whitfield Greene Marion Madison Bleckley Pierce Toombs Putnam Lowndes Cook Jones Houston Worth Heard Decatur Stephens Franklin Carroll Clayton Coffee

10.00 12.55 13.36 14.94 15.73 16.23 17.53 17.84 18.00 18.49 18.64 18.92 18.94 19.05 19.07 19.09 19.28 19.45 19.48 19.55 19.63 19.66 19.68 19.72 19.85 20.25 20.30 20.30 20.33 20.36 20.39 20.41 20.57 20.60 20.65 20.96 21.37 21.42 21.47 21.51 21.69 21.73 21.75 21.78 22.04 22.06 22.25 22.35 22.36 22.38 22.40 22.45 22.57

Montgomery Tift Hall Colquitt Harris Dodge Jefferson Haralson Candler Berrien Elbert Webster Emanuel Bryan Sumter Wilkes Pickens Brooks Stewart Jenkins Glynn Lamar Gordon Wilkinson Columbia Appling Oconee Mitchell Echols Bacon Seminole Warren Polk Clay Bartow Lumpkin McIntosh Morgan Turner Lanier Wayne Cobb Baker Macon Paulding Randolph Troup Wilcox Effingham Treutlen Jackson Meriwether Upson

22.58 22.73 22.87 22.93 22.98 23.00 23.00 23.11 23.37 23.75 23.88 23.90 24.01 24.20 24.39 24.45 24.53 24.60 24.63 24.86 24.89 24.94 25.13 25.17 25.21 25.32 25.35 25.36 25.48 25.50 25.52 25.62 25.63 25.67 25.68 25.75 25.75 25.97 26.13 26.14 26.20 26.25 26.37 26.44 26.44 26.54 26.61 26.61 26.87 26.92 26.96 27.00 27.17

Richmond Johnson Douglas Glascock Terrell Coweta Screven Pulaski Barrow Atkinson Cherokee Irwin Washington Walton Tattnall Baldwin Lee Lincoln Camden Ware Clinch Dooly Crisp Quitman Peach Charlton Spalding Brantley Twiggs Schley Jasper Talbot Taliaferro Gwinnett Newton Long Clarke Ben Hill Fayette Miller Crawford Liberty Butts Floyd Henry Rockdale Bibb Chatham DeKalb Dougherty Fulton Muscogee Hancock

40

RATE
27.35 27.45 27.58 27.76 27.80 27.90 28.17 28.24 28.35 28.71 28.79 28.79 28.95 29.11 29.23 29.42 29.58 29.59 29.73 29.78 29.93 30.05 30.07 30.29 30.36 30.41 30.80 31.06 31.20 31.38 31.54 31.66 31.72 32.00 32.11 32.13 32.45 32.50 32.74 33.09 33.25 33.82 34.58 35.33 35.79 35.92 36.45 36.84 37.66 38.60 39.21 39.75 47.77

INDEX
Beer Licenses Beer Taxes Cigarand Cigarette License Comparisons and Trends
County economic indicators County millage rates Motor vehicles Personal income Personal income taxes Property tax digests Sales taxes State and local tax burden Tax sources Total net collections - monthly Total net collections - annually Contractor Fees Estate Tax Income, Corporation Taxes and Licenses Income, Personal Taxes Highlights, Revenue Department for Fiscal Year Liquor Licenses Liquor Taxes Millage Rates, County Motor Carriers Motor Carrier Collections & Distributions Motor Carrier Decals, Citations & Temporary Permits Motor Fuel Distributors fees Taxes Motor Vehicles License tags Title registration fees Total fees Organizational Structure Property Taxes General property digest Intangible property tax Intangibles, recording fees Interest and other property tax revenues Net public utilities Public Service Commission (Utility fees) Public utilities and ad valorem taxes Taxable values by property class Transfer fees Sales and Use Taxes Commodity Total collections Wine Licenses Wine Taxes
41

8,20 1,7,8,20
8,20
32,33,34,35,36,37 39,40
8,27,28,29,30,31 11,12
1,8,10,17,19,24,25,26 22,27,28,29,30,31 1,7,8,15,16 13,14 1,8 6 1,6,7,8,10 8 8 1,7,8,10,38
1,7,8,10,17,19,24,25,26 5
8,20 1,7,8,20
39,40
8,18 8,18
8,18 1,7,8,18
8,21,27,28,29,30,31 8,21
1,7,8,21 2,3,4
8,22,23,27,28,29,30,31 8,22,23 8,22 8,22,23
27,28,29,30,31 8
8,22 23 8
15,16 1,7,8,9,10
8,20 1,78,20