2002 statistical report [2002]

Georgia Department of Revenue
2002 STATISTICAL REPORT
T. Jerr y Jackson Comm iss ioner

January 13, 2003
The Honorable Sonny Perdue Governor of Georgia and Members of the Georgia Legislature 100 State Capitol Atlanta, Georgia 30334
Dear Governor Perdue and Members:
I am pleased to present to you the Annual Report of the Georgia Department of Revenue for the fiscal year ending June 30, 2002. Georgia, like many other states, has experienced declining revenues during the past fiscal year. During this reporting period, Georgia's net collections totaled $13,044,946,499.97, a decrease of $889,179,248.28, or 6.4 % less than fiscal year 2001.
During strong or weak economic times, the goal of the Revenue Department is to serve Georgians by administering Georgia's tax laws with integrity, efficiency, and consistency. We are proud of the significant progress that has been made in modernizing the Revenue Department to maximize operational efficiency and improve accountability and responsiveness to our citizens and local governments. These accomplishments are directly attributable to the department's dedicated workforce and the excellent cooperation and support we receive from the executive and legislative branches.
We look forward to the opportunity to be of service to you, Georgia's citizens and its businesses.
Respectfully submitted,
T. Jerr y Jackson

FORWARD

At the Georgia Department of Revenue, we strive to create a government agency that effectively and efficiently administers Georgia's tax laws. 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 businesse s, other State agencies, local governments, the Governor and the General Assembly.

Few Georgians realize the prominent role the Department of Revenue (DOR) plays in their daily lives. Not only does DOR collect approximately $17.9 billion annually in gross tax revenues, it also manages the taxing of interstate trucking; supervises county property tax systems; regulates alcohol and tobacco distribution; distributes approximately $3.2 billion annually in sales tax revenues to the counties and municipalities; and manages unclaimed property. The following is a list of each of the taxes collected by the Department and a breif history on each.

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 $286 million for M.A.R.T.A. in the past fiscal year. A 1% Local Option Sales Tax, which began in 1975, generated $931 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 $720 million for 133 county government, participants during the past fiscal year. On July 1, 1997, a 1% Homestead Local Option Sales Tax began and currently two counties are participating. In that same year an Education Local Option Sales Tax was implemented for 142 counties and 20 independent school systems in Georgia. During the past fiscal year, the Homestead tax generated $84 million for its two counties and the Education tax generated over $1.2 billion for the 162 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: Co m mo di ty Total Collections

Pages "

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

Indiv idual 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 Georgia

ii

FORWARD

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 80 % of Georgia's families pay state income taxes.

Personal income tax information is shown by:

T otal 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 on 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 wa s asse ssed 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); 5 1/2% in 1951, 4% in 1955 with Federal taxes no longer deductible; 5% in 1964; and the present 6% went into effect in 1969.

The corporate income tax has been a major tax source since its inception. It was the fourth-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

i ii

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 alcoholic 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 alcoholic 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.
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 2001 was approximately 26.11mills; 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.
Public Utility Property; Flight and Railroad Equipment
The Property Tax Division prepares proposed assessed values for all properties of public utilities and the flight equipment of airlines. To arrive at the proposed assessments of operating utility property for each taxing jurisdiction, the Fair Market value of the utility system, the portion of the system in Georgia, the portion of the system in each jurisdiction, and the average level of asse ssment in each county is reviewed. There are currently 221 utility systems consisting of 19 Railroad, 78 Telephone, 59 Electric, 4 Private Gas, 23 Municipal Gas, and 5 Pipeline Companies. There are currently 33 Airlines Companies who's flight equipment is asse ssed based on the equipment's value, relative usage in Georgia, and the average level of assessment in each county.
The Division also prepares final asse ssed values for railroad equipment car companies based on the value of the railroad cars, their relative usage in Georgia, and the average level of assessment in each county. There are currently 351 railroad equipment car companies.
iv

FORWARD Tax Data Av ailable 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 asse ssed property values of the gross general digest, net general digest and public utility digest; and LOST, SPLOST and ELOST distributions by county. Table 14, beginning on page 32, presents the counties by population, net income tax, 1% Sales Tax distribution 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 counties. Report Prepared By: Derwent K. Langley Statistical Research Office Georgia Department of Revenue 1800 Century Blvd, NE, Suite 15110 Atlanta, Georgia 30345-3205 dlangley@gatax.org (404) 417-2205
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, 2001

5

Net Collections by Georgia Department of Revenue for Fiscal Years ended in 1939 to 2001 -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 1999, 2000 and 2001 - 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, 2001 -Table 1

15

Sales and Use Tax Collections by Month, Calendar Years 1998, 1999 and 2000 -T able 2

16

Growth Trend of Personal Income Tax - Table 3

17

Motor Fuels and Motor Carriers, Detailed Data for FYE 2001 - Table 4

18

Personal Income Tax Returns by Income Class - 1999 Income -Table 5

19

Excise Taxes and Fees in Detail for FYE 2001 - Table 6

20

Growth in Sales Tax Distributions for Fiscal Years 2000, 2001 and 2002 - Table 7

21

Electronic Filing Results for Fiscal Year 2002 - Table 8

21

Taxable Values of General Property an Utilities - Table 9

22

Net Property Tax Collections by Category for FYE 2001 - Table 10

22

Taxable Value of General Property and Public Utilities by Class of Property 1999 an 2000 - Table 11 23

1999 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 1999 Tax Year Returns - Table 15

38

2000 Millage Rates by County - Alphabetically Listed - Table 16

39

1999 Millage Rates by County - Numerically Listed - Table 17

40

Index

41

vi

ORGANIZATION

Sources of Revenue Tax Dollars for Fiscal Year Ending June 30, 2001 $13,044,946,499.97

Estate Tax Tobacc o Tax M isce llan eous Liquor, Beer & Wine Tax Motor Vehicle Fees Motor Fuel Tax Corporation Income Tax Sales and Us e Tax Personal Income Tax

$123,033,505 $85,884,368
$223,160,062 $143,477,650 $71,261,838 $498,072,920 $564,982,009

$4,620,882,988 $6,714,191,161

$ 0 000,000 000,000 000,000 000,000 000,000 000,000 000,000

0, 0, 0, 0, 0, 0, 0,

$1,00 $2,00 $3,00 $4,00 $5,00 $6,00 $7,00

1

ORGANIZATION
DIRECTORY 1800 Century Center Blv d, NE, Suite ( )
Atlanta, Georgia 30345-3205 Phone: (404) 417 + Appropriate Digits

ADMINISTRATIVE OFFICES Commissioner, Ste 15300, Phone 2100 Assistant Commissioner, St e 15300, Phone 2100 Program Management U nit Director, Ste 15300, Phone 2100 Taxpayer Advoc ate, Ste 15300, Phone 2100 Budget Director, St e 11300, Phone 2109 Budget Officer, Ste 11306, Phone 2108 Central Accounti ng, Ste 17200, Phone 2222 E.E.O. Officer, Ste 2324, Phone 2190 Electronic Funds Transfer, St e 17235, Phone 2220 Hearing Officer, St e 15116, Phone 2210 Internal Audit, Ste 4250, Phone 2136 Internal Inves tigations , Ste 2336, Phone 2180 Personnel, Ste 2225, Phone 2140 Payroll, Ste 2225, Phone 2140 Procurement, St e 2216, Phone 2270 Public I nf ormation, Ste 15114 Phone 2106 Training Director, Ste 4305, Phone 2262 Statistic al/Research/OIC Program, Ste 15110, Phone 2205
ALCOHOL & TOBACCO DIVISION Director, St e 4200, Phone 4900 Assistant Director, St e 4203, Phone 4900 Audit Section, Ste 4222, Phone 4870 Enforcement personnel are l ocated at each Revenue Regional Offic e Enforcement Supervis ory Pers onnel: Albany, Special Agent i n Charge (229) 430-4404 Columbus, Howard L. Tyl er, Speci al Agent in Charge (706) 649-1131 South Atlanta Metro, Malcol m S. Bennett, Speci al Agent in Charge (404) 968-0401 Savannah, William A. Capps, Speci al Agent in Charge (912) 353-3001
COMPLIANCE DIVISION Director, St e 18100, Phone 6400 Audit Administr ator, Ste 18100, Phone 6400 Collections Administrator, Ste 18100, Phone 6400 Field Assistanc e, Ste 18100, Phone 6340 Speci al Collections, Ste 16100, Phone 6354 Speci al Proc edures Section, Ste 16100, Phone 6344 Taxpayer Assistanc e, Ste 322, West Tower, Phone 404-656-4071 Bankr uptc y Sec tion, Phone 404-968-0410 Tradeport, 4245 International Pkwy, Hapeville/30354-3903
REGIONAL OFFICES ALBANY - 2700 Palmyr a Rd. 31707-1885 Benni e Butler, Mgr. P.O. Box 1357 - 31702-1357; (229) 430- 4241 ATHENS - 190 Ben Burton Circle, (Bogart, GA)/30622-1790 William R. Patrick, Mgr. P.O. Box 1843/30603-1843;(706) 542-6058 AUGUSTA - 1054 Claussen Rd., Suite 310/30907-0312 Carl Brown, Mgr. P.O. Box 211708/30917-1708; (706) 737-1870 COLUMBUS - 307 15th St., Room 215/31901-1821 Tim Webb, Jr. Mgr. P.O. Box 1698/31902-1698; (706) 649-7451 DOUGLAS N orth Point Plaz a, Suite I, 1214 E. Peterson/31533-0341 Randal Sanders, Mgr. P.O. Box 943/31534-0943; (912) 389- 4094

LITHIA SPRINGS - 351 T hornton Rd., Suite 101/30122-1589 Dorothy Bl ac k, Mgr P.O. Box 1079-30122/7079; ( 770) 732-5812 MACON - 630 North Ave., Suite B/31211-1493 Kerr y Herndon, Mgr P.O. Box 4368/31208-4368; (478) 751-6055 SOUTH ATLANTA METRO 4245 International Pkwy., H apeville/ 30354-3903 Christy Archer, Mgr P.O. Box 16749/ 30321/0749 (404) 968-0480 ROME - 1401 D ean St., Suite E/30161-6494 Paul Coc hran, Mgr. P.O. Box 6004/30162-6004; ( 706) 295-6061 SAVANNAH - 6606 Abercorn St, Ste 220/31405- 5831 Cynthia C yr, 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, St e 7100, Phone 2400 Corporat e Conf eree, St e 15318, Phone 2401 Indi vidual C onferee, Ste 15316, Phone 2399 Corporati on Audit, Ste 10300, Phone 2427 Indi vidual Operations, Ste 7200, Phone 2300 Withholdi ng, Ste 7100, Phone 2311 Trust & Estate Secti on, Ste 9108, Phone 2402 Refund Inquiry, Ste 10300, Phone 4470
INFORMATION SYSTEMS Assistant Commissioner for Tec hnolog y, Ste 6305, Phone 6004
INTERNAL ADMINISTR ATION DIVISION Director, Tradeport, Ste 1039, Phone 404-362-6401 1200 Tradeport Bl vd., Atl anta/30354-1200
PROPERTY T AX DIVISION Tradeport, 4245 International Pkwy, Hapeville/30354-3903 Director, Phone 404-968-0707 Assistant Director, Phone 404-968-0707 Intangible R ecording T ax, Phone 404-968-0707 Motor Vehicle Assess ments, Phone 404-988-0707 Real Estate Trans fer, Phone 404- 968-0707 Unclaimed Property, Phone 404-968-0569 Public Utilities, Phone 404-968-0707
SALES AND USE T AX DIVISION Director, St e 8300, Phone 6601 Assistant Director, St e 8300, Phone 6601 Contract Section, Ste 8300, Phone 6645 Error Resoluti on Secti on, Ste 8300, Phone 6673
MOTOR FUEL TAX UNIT Assistant Director, St e 9227, Phone 6712 Distributor Section, Ste 9227, Phone 6712 Motor Carrier Sec tion, Ste 9227, Phone 6712
TAXPAYER ACCOUNTING DIVISION Director, St e 3100, Phone 4300 Taxpayer Registration, Ste 3100, Phone 4490 Registration F orms, Ste 3100 Phone 4490

2

DEPARTMENT OF REVENUE

GOVERNOR

COMMISSIONER T. Jerry Jackson (5)

CONTROLLER Jeremie Peterkin
(1)

CENTRAL

ACCOUNTING

Alan Ross

(19)

INTERNAL AUDIT/

OPERATIONS ANALYSIS

Tom Yung

(7)

PROGRAM MANAGEMENT

UNIT

Donn Massey

(4)

DIRECTOR OF BUDGET Ken Kincaid
(3)

ASSISTANT COMMISSIONER FOR TECHNOLOGY John Link (88)

DEPUTY COMMISSIONER Bobby Lenihan
(1)

TAXPAYER

ADVOCATE

Madeline Mangan

(1)

PUBLIC INFORMATION
DIRECTOR Charles Willey (1)

ADMN. HEARING OFFICER
Merrill Jacobson (2)
QUALITY ASSURANCE (12)

ASSISTANT COMMISSIONER
(1)

TAXPAYER ACCOUNTING
Director Jerry Sewell
(66)

INTERNAL
ADMIN. Director Lannie Greene
(117)

PROPERTY TAX
Director Larry Griggers
(52)

COMPLIANCE
Director Edward M. Many
(437)

INCOME TAX
Director Bobby Goolsby
(118)

SALES TAX
Director Phil Embry
(82)

ALCOHOL & TOBACCO
Director Ron Johnson
(50)

EEO AND SAFETY OFFICER
Andrew Fellers (1)
OFFICE OF PERSONNEL ADMINISTRATION Bonnie Kaplan (11)
PROCUREMENT Bob Hendrix (23)

TRAINING Acting Director LinwoodSwain (7)
SPECIAL INVESTIGATIONS
RayCobb (4)
RESEARCH/OIC Derwent K Langley
(1)

ORGANIZATION

ORGANIZATION OF THE DEPARTMENT OF REVENUE

In addition to the offices of State Rev enue Commissioner and Deputy Rev enue Commissioner, the Department of Rev enue is organized by "Division". The Department is currently organized into nine divisions with the f ollowing functions:

AD MINISTRATIVE

INTERNAL ADMINISTRATION

Prov ides administrativ e serv ices f or all Div isions within the Department. Included are the program management unit, budget office, hearing office, EEO office, internal audit/operations analysis unit, personnel office, public inf ormation office, procurement, cashiering, accounting, research office, special investigations, and training.
ALCOHOL AND TOBACCO
Enf orces all laws and regulations pertaining to the manuf acture, possession, transportation, and sale of legal and illegal tobacco products and the possession and operation of coin-operated amusement machines. The Div ision is charged with licensing the sale of alcoholic bev erages, tobacco products, and coin-operated amusement machines and is also charged with enforcing the Motor Fuel and Motor Carrier Laws. A criminal inv estigativ e staff performs specialized investigations f or licensing, sales of alcoholic beverages to underage persons, and assists other state, local, and f ederal enf orcement 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 perf ormed nationwide. Provides taxpayer inf ormation and assistance at elev en regional office locations. Conducts taxpay er education seminars and workshops to assist taxpayers in dev eloping a better understanding of tax laws. Continually examines taxpayer registrations, compliance with filing deadlines, and collects all delinquent accounts.

Prov ides support services to other Divisions within the Department. Included are centralized processing, records management, mail handling, and supplies.
PROPERTY TAX
Administers all Property Tax laws and regulations. This Div ision is charged with the ov erall superv ision 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 f or motor v ehicle property and the administration of county property rev aluation programs. The Div ision also administers the Intangible Recording Tax, Real Estate Transf er Tax, and the laws and regulations as set forth in the Unclaimed Property Act.
S ALES AND USE TAX
Administers all laws f or 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 taxpay ers protest and hearings pertaining to Motor Fuel laws.

INCOME TAX

TAXP AYER ACCOUNTING

Administers the Income Tax laws imposed on net income of indiv iduals, fiduciaries, and corporations and administers the Corporation Net Worth Tax. The Division also issues regulations and policy statements pertaining to Income Tax. Also ov ersees the administration of tax incentiv es programs related to income tax credits. Manages all taxpay er protests and hearings.

Registers all business and individual tax accounts and maintains a registration system on all taxpay ers. Superv ises the Accounts Receivable and Payable of all accounts f or Income Tax, Corporate Tax, Withholding Tax, Tax Estimates, Sales Tax, and Motor Fuel.

INFORMATION SYSTEMS

The Inf ormation Systems Division manages inf ormation technology systems f or all areas of tax administration f or the Revenue Department. The Div ision maintains, enhances and dev elops new applications as requested.

4

ORGANIZATION
Revenue Highlights for Fiscal Year 2001
During the past fiscal year, Georgia, like most other states, experienced general economic decline. Fiscal year 2002 net revenue collections also declined. Total collections w ere $13,044,946,499.97 representing a decrease of $889,179,248.28 or 6.4 % less than collections for fiscal year 2001.
Despite sluggish revenue collections, there w ere many highlights for the year w hich benefited Georgians. Several of these highlights w ill position the Department to more efficiently collect Georgia's revenue once the revenue dow nturn improves. Highlights include:
Georgia w as once again a national leader in electronic filing of individual income tax returns during the 2002 filing season. More than 1.5 million Georgia taxpayers filed their income tax returns electronically, a 19 % increase over the total for tax year 2001.
The Department processed approximately 3.7 million individual income tax returns and issued refunds to 2.8 million filers.
The Department expanded its electronic funds transfer program so that all taxpayers making w ithholding income tax payments can utilize the electronic funds transfer method of remittance.
The Department, along w ith Georgia's retail vendors, successfully implemented Georgia's first sales tax holiday w hich exempted from sales tax certain articles of clothing, personal computers and peripheral devices, and general school supplies.
The Compliance Division, w ith the assistance of the Department's Information Systems Division, is in the final stages of implementing tw o major projects w hich w ill significantly enhance our collection capabilities. The first project involves the development of a new collection tool w hich w ill give the State of Georgia the ability to intercept federal income tax refunds through a program know n as the Federal Treasury Offset Program. The second project involves substantial revisions of computer programs that the department utilizes in administering contracts w ith private collection agencies for the management, placement and collection of certain taxpayer delinquent accounts. Both programs are in their final stages of development and testing, and should be operational during the first quarter of calendar year 2003.
The Department implemented a Correspondence Management System ( CMS) application. Since implementation in October 2001, over 20,000 taxpayer protested accounts have been resolved using this application.
2-D barcode technology and supporting business processes were implemented during the past fiscal year. Use of this technology reduced data entry errors in income tax return processing as well as processing lag time and expense. Over 645,000 income tax returns were processed using this technology during the 2002 filing season.
The Department added the ability to retrieve all tax return documents that have been scanned w ithin 24 hours via an image retrieval system.
On-line renew al of alcohol licenses w as implemented w ith a credit card payment option. The Department implemented an EZ form for sales tax resulting in reduced processing
time, reduced costs and improved customer service. The Department's relocation to the Century Center and South Atlanta Metro offices w as
completed. Each location has an enhanced customer service area which provides centralized, "one-stop" service to the public. The Department has a new home w eb page address: www.gatax.org w hich is easier to use and remember.
5

ORGANIZATION

TABLE H-1 - Net Rev enue Collections By Georgia Department of Revenue For Fiscal Years 1939 Through 2002 (Net of Commissions and Refunds)

F IS C A L YEAR

AM OUN T

FIS CA L YEAR

AMOU NT

F IS C A L YEAR

AM OUN T

1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960

$40,891,239 44,170,069 40,379,613 57,062,383 55,258,565 56,905,582 58,347,067 75,483,028 92,519,170 101,587,629 102,947,474 117,893,677 145,305,177 220,504,541 210,038,057 216,092,267 226,226,195 283,154,154 300,953,308 303,953,308 321,701,575 352,008,363

1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 1982

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 2,353,857,341 2,624,812,872 2,911,453,072 3,161,547,531

Monthly Department Collections

1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002

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 13,934,125,749 13,044,946,500

MONTH

FY 1999

FY 2000

FY 2001

FY 2002

FY 2003

Ju l y August September

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

947,775,805 1,057,636,395 1,128,349,355 1,156,355,887 1,101,778,533 1,178,209,776

996,187,006 1,081,588,388 1,101,613,262

868,313,704 941,785,225 1,109,563,231

October November December

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

1,052,670,433 1,196,670,283 1,057,030,851 1,096,071,040 1,052,864,790 1,112,738,979

1,112,093,996 1,049,971,210 1,044,037,438

1,033,123,273 1,051,556,113

January February March

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

1,240,751,857 1,461,297,527 1,018,300,054 1,074,356,276
935,215,086 855,275,809

1,363,275,428 998,506,056 763,857,149

April May June

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

1,123,195,347 1,027,277,763 1,290,639,400 1,366,917,746 1,145,917,237 1,368,200,488

922,505,003 1,318,954,593 1,334,712,459

Source: Central Accounting, Georgia Department of Revenue. Note: As of November 1, 2001, all Motor Vehicle license taxes are collected and reported by the newly formed Department of Motor Vehicle Safety (DMVS), and are not included in these figures.
6

ORGANIZATION

CHART 1 - CHANGES IN MAJOR STATE TAX REVENUES FOR FISCAL YE ARS 2000, 2001 and 2002

Collections in Millions Percentage Changes Absolute Changes

2000 2001

2002 00 - '01 01 - '02 00 - '01 01 - '02

Net Rev enue Collections

13,042 13,934 13,045

6.84%-6.38%

892

(889)

General Sales and Use Tax

4,807 5,139 4,621

6.91%-10.08%

332

(518)

Motor Fuel Tax

474

485

498

2.32%2.68%

11

13

Personal Income Tax

6,364 6,923 6,714

8.78%-3.02%

559

(209)

Corporate Income Tax

667

690

565

3.45%-18.12%

23

(125)

Liquor, Beer & Wine Tax

140

140

143

0.00%2.14%

-

3

Cigars and Cigarette Tax (1)

88Collec8t7ions By86Tax Type -1.14%-1.15%

(1)

Motor Vehicle Fees

235

237

71

0.85%-70.04%

2

(166)

Other Tax Rev enues

267

232

347

-13.11%49.57%

(35)

115

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

2000 2001 2002

1114208642,,,,,,,000000000000000000000,,,,,,,000000000000000000000,,,,,,,0000000000000000000000

7

ORGANIZATION

TABLE H-2 - Net Rev enue Collections by Tax Type Fiscal Years 2000, 2001 and 2002
Net of Commission s and R efunds (1)

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

Dollar amounts for fiscal year s ending June 30

2000

2002

2002

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

485,105,452.83 87,118,650.42 37,348,259.36 82,257,496.31 20,367,972.86
712,197,831.78

498,072,919.78 85,884,367.85 38,023,038.81 84,435,220.94 21,019,390.71
727,434,938.09

GENERAL SALES AND USE TAX (4)

4,806,931,893.45 5,139,313,821.15

4,620,882,987.75

PERSONAL INCOME TAXES

6,364,427,844.20 6,922,895,405.30

6,714,191,160.63

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

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

9,350,208.76 20,371,628.85 690,327,713.55 720,049,551.16

13,152,111.85 29,346,195.00 564,982,009.31 607,480,316.16

License Tags (3) Title Registration Fees MOTOR VEHICLE FEES

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

192,881,640.81 44,224,285.91 237,105,926.72

59,784,033.84 11,477,804.00 71,261,837.84

ESTATE TA XES

148,254,986.84

126,114,452.89

123,033,504.67

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

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

45,984,162.68 36,614.54
1,252,749.11 1.85
1,046,589.67 737,348.57
49,057,466.42

51,636,937.21 1,857.32
179,380.96 -
1,727,988.50 2,270,508.03 55,816,672.02

Motor Carrier Collections & Distributions

(25,696,885.24)

Motor Carrier Decals, Citations & Temp Permits 323,725.00

MOTOR CARRIERS, TAXES AND FEES

(25,373,160.24)

(28,779,997.02) 315,968.00
(28,464,029.02)

(30,016,190.52) -
(30,016,190.52)

Coin-Operated Amusement Machines, Licenses 2,283,565.00

Liquor Dealers, Licenses

533,631.70

Beer Dealers, Licenses

894,648.16

Cigar and Cigarette Dealers, Licenses

13,020.00

Wine Dealers, Licenses

703,826.14

Motor Fuel Distributor Registration Fees

1,080.00

Contractors Fees

3,670.00

Local Sales Tax 1% Collection Fees

33,990,408.16

Other Collections

12,832,043.63

OTHER TAXES OR FEES

51,255,892.79

TOTAL NET REVENUE COLLECTIONS

13,041,654,965.26

2,447,070.00 634,311.88 984,118.02 15,120.00 778,187.45 1,200.00 7,535.42
32,783,592.23 18,204,186.85 55,855,321.85 13,934,125,748.25

3,896,571.00 556,205.17 873,652.09 128,473.05 699,125.88 7,220.00
32,423,935.63 116,276,090.51 154,861,273.33 13,044,946,499.97

(1) Commissions authorized by law for collecting and assessing totaled $88,000,088.83 in FY , $88,398,229.61 in FY 2001 and $12,789,991.62 in FY 2002. Refunds paid through the Department of Administrativ e Serv ices totaled $1,429,841,460.40 in FY 2000, $1,544,830,856.92 in FY 2001 and $1,623,505,543.64 in FY 2002.
(2) Amounts f or motor carrier fuel (mileage) tax are included in "Motor Fuel Taxes" amounts as shown in Chart 1. (3) Total includes collections for the Motor Carrier International Registration Plan beginning in FY 2001. (4) Total includes Motor Fuel Sales Tax of $192,340,132.63 in FY 2000, $228,943,089.98 in FY 2001 and $194,726,956.38
in FY 2002. (5) Georgia Intangible Property Tax repealed effective 1-1-96.
8

ORGANIZATION
CHART 2 - Ten-Year T rend In Georgia's State T ax Revenues by Major Sources (Fiscal Year Ended June 30 of Year Shown)

$ 8,00 0,000 ,000 $ 7,00 0,000 ,000 $ 6,00 0,000 ,000 $ 5,00 0,000 ,000 $ 4,00 0,000 ,000 $ 3,00 0,000 ,000 $ 2,00 0,000 ,000 $ 1,00 0,000 ,000
$0 199 3 19 94 1995 19 96 1 997 199 8 199 9 2 000 2001 20 02

Other Sources General Sales and Use Tax

Selective Sales Taxes Income Tax

9

Fiscal Y ear

ORGANIZATION

TABLE H-3 - Trend in Georgia's Total State Tax Revenues by Major Sources 1991 - 2002 (In Millions)

Department Of
Rev enue

Other Agencies

Grand Total
(1)

Breakdown of Grand Total by Major Source

General Sales
and Use

Selectiv e Sales Taxes

Income Taxes
(2)

Other Taxes or
Fees

1991

6,862

274

7,136

2,771

716

3,354

295

1992

6,993

264

7,257

2,792

702

3,452

311

1993

7,826

308

8,134

3,088

728

3,851

467

1994

8,445

339

8,784

3,375

770

4,102

537

1995

9,115

345

9,460

3,646

784

4,477

553

1996

9,929

350

10,279

3,951

827

4,930

571

1997

10,543

376

10,919

4,067

849

5,462

541

1998

11,091

393

11,484

4,006

871

6,083

524

1999

12,068

392

12,460

4,479

876

6,501

834

2000

13,041

409

13,450

4,807

958

7,032

653

2001

13,934

411

14,345

5,139

957

7,613

636

2002

13,045

467

13,512

4,621

1,023

7,279

589

1991

96.2

3.8

100

38.8

10.0

47.0

4.1

2002

96.5

3.5

100

34.2

7.6

53.9

4.4

TABLE H-4 - Comparativ e Trends in Georgia's Personal Income and State Income Tax Receipts, 1991 to 2002

Fiscal Y ear Ending June 30 (1)

Total Personal Income

Amount (millions of $)

Change From Prior Y ear (%)

Personal Income Tax Receipts

Net Amount ($1,000)

Change From Prior Y ear (%)

"Income Elasticity Ratio" (2)

1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002

111,406 116,879 128,112 135,613 145,373 159,800 172,935 183,757 200,104 213,792 232,179 240,896

6.93 4.91 9.61 5.86 7.20 9.92 8.22 6.26 8.90 6.84 16.03 12.68

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 6,922,895 6,714,191

2.6 4.8 9.9 5.6 7.2 10.3 12.3 12.2 6.88 11.64 21.44 (5.50)

0.374 0.984 1.032 0.964 0.996 1.037 1.499 1.946 0.773 1.702 1.337 0.433

(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 NATION AL

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

29.8 30.5

35 30 25

19.2 17.1 18.3

20.6 19.1

2 1. 2 19.9

22.1 20.8

23.6 2 2. 1

24.3 2 3. 0

25.4 26.9 27.9 24.2 25.1 26.5

26.6 28.2 28.7

27.2

20 15 17.6 18.9

22.2 23.1 19.7 20.6

23.9 25.4

Georgia Southeast

U.S. 10

5

0 19 91 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001

Source : Burea u of Economic Analysis

CHART 4 - Per Capita Personal Income Percent Increase Comparisons B y Period

61.0
63.6 70.0

Georgia Southeas t U.S.

60.0 60.1
50.0
40.0
30.0
20.0

35.8 41.7

35.5 30.9

28.0 29.0

27.2

30.2

27.2 24.4

25.5 23.5

10.0

0.0 76 to 81

81 to 86

86 to 91

91 to 96

So urce: Bureau o f Econo mic Analys is

96 to 01

11

COMPARISON - REGIONAL AND NATION AL
CHART 5 - Georgia, Southeast Total Personal Income as a Percentage of United States
2 5. 00 %

2 0. 00 %

1 5. 00 % 1 0. 00 %

Georgia Southeast

5. 00 %

0. 00 % 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
Sou rce: Bureau of Econom ic Analysis

CHART 6 - Total Personal Income Percent Increase Comparisons By Period

80 .0 70 .0 60 .0 50 .0 40 .0 30 .0 20 .0 10 .0
0 .0

77 .5 74.0
to 81 76

6 9.9 44 .8
55.3
to 86 81

42 .3 3 8.7
38.4
to 91 86

34.5 48.0
to 96 91

Georgia Southeast U.S.

3 5.1 40.6

3 2.7

39 .3

32.5

to 01 96

So urce: Bureau o f Econo mic Analysis

12

COMPARISON - REGIONAL AND NATION AL
CHART 7 - Per Capita Amounts of Selected Financial Items For State and Local Governments by State: 1999-2000
$6,000

$5,000

$4,000

$3,000

$2,000

$1,000

$0

U.S. AVG.

AL

FL

GA

NC

SC

TN

PRO PERTY TAX REVENUE

TO TAL TAX REVENUE

REVENUE FROM OW N SOURCES TOTAL GENERAL REVENUE

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

U.S. AVG.

AL

PROPERTY TAX REVENUE

$885

$301

TOTAL TA X REVENUE

$3,100 $2,117

REVENUE FROM OWN SOURCES $4,439 $3,581

TOTAL GENERAL REVENUE

$5,477 $4,725

FL $882 $2,624 $4,014 $4,747

GA $725 $2,841 $3,985 $4,849

NC $572 $2,664 $3,986 $5,110

SC $668 $2,379 $3,826 $4,917

TN $507 $2,185 $3,252 $4,363

13

COMPARISON - REGIONAL AND NATION AL
CHART 8 - Relation of Selected State and Local Government Financial Items To $1,000 Personal Income by State: 1999-2000
$250

$200 $150

$100 $50

$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.

PROPERTY TAX REVENUE

$32

TOTAL TA X REVENUE

$112

REVENUE FROM OWN SOURCES $161

TOTAL GENERAL REVENUE

$199

AL $13 $94 $159 $209

FL $34 $100 $153 $181

GA $28 $109 $153 $186

NC $23 $108 $161 $207

SC $29 $104 $168 $216

TN $21 $89 $132 $177

14

Selected Tax Data by Type and/or County
TABLE 1 - Sales and Use Tax Revenues by Business Group, Fiscal Year Ended June 30, 2002

BUSINESS GROUP

COLLECTIONS

Food Apparel General Merchandise Automotive Home Lumber Serv ice Manuf acturers Utilities Miscellaneous

$695,741,516.54 $153,679,622.45 $653,915,698.87 $754,206,984.56 $413,206,527.94 $422,478,281.80 $435,276,310.69 $225,248,070.94 $516,350,381.61 $447,258,288.85

Total

$4,717,361,684.25

PERCENT
14.7% 3.3%
13.9% 16.0%
8.8% 9.0% 9.2% 4.8% 10.9% 9.5%

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

100.0%

$4,717,361,684.25 ($96,478,696.50)
$4,620,882,987.75 $0.00
$4,620,882,987.75

Manu factures 4 .8%
Services 9 .2%

Utilities 10.9%

Mis cel lane ous 9.5 %

Foo d 14.7%

Appa rel 3.3 %

L umbe r 9 .0%

Home 8 .8%

Auto moti ve 1 6.0%

Gene ral Mercha ndis e 13.9 %

(1) In 1993 the accumulati on method for business group totals was modified due to the incepti on of the EFT System.

15

Selected Tax Data by Type and/or County
TABLE 2 - Sales and Use Tax Collections by Month Calendar Years 1999, 2000 and 2001

Month

1999

2000

2001

January

378,789,556.93

386,651,458.50

475,899,500.50

February

371,086,813.57

378,610,779.18

383,754,689.38

March

321,636,800.24

406,627,198.35

429,548,990.74

April

473,608,360.38

429,038,728.02

410,149,847.08

May

255,964,470.54

417,103,834.27

419,856,708.69

June

460,648,010.24

408,921,097.82

459,657,177.34

July

343,296,739.24

406,601,323.26

393,736,882.72

August

416,997,509.18

449,977,585.36

449,924,768.62

September

406,317,765.94

433,356,139.94

368,517,457.22

October

398,454,485.63

409,247,948.82

388,555,672.34

November

382,296,836.46

443,623,179.09

427,359,089.07

December

439,598,132.70

404,744,190.09

383,503,881.63

Total

4,648,695,481.05 4,974,503,462.70

4,990,464,665.33

Note: All figures include 2nd Motor Fuel Tax

Collection Comparison By Month and Year

500,000,000.0 0

400,000,000.0 0

300,000,000.0 0

200,000,000.0 0

100,000,000.0 0

0.0 0

J

F

M

A

M

J

J

A

S

O

N

D

1999 2000 2001

16

Year of Earnings
1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000
Year of Earnings
1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000
Year of Earnings
1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000

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

Number of Returns
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 3,525,631 3,629,290

Adjusted Gross Income Reported

Taxable Income Reported

65,628,920,362 68,617,271,726 71,753,093,318 75,329,837,023 83,090,467,678 87,961,433,702 96,300,663,178 104,219,481,959 112,437,194,733 118,870,444,695 132,507,265,284 152,855,647,539 157,455,920,617

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 93,022,750,011 107,079,737,545 117,845,447,813

Annual Numerical Increase

Number of Returns
77,166 57,278 39,050 11,351
8,677 132,095 109,279 111,936
90,480 (36,685) 207,492 188,557 103,659
Number of Returns
3.05% 2.20% 1.47% 0.42% 0.32% 4.85% 3.83% 3.78% 2.94% -1.16% 6.63% 5.65% 2.94%

Adjusted Gross Income Reported

Taxable Income Reported

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 20,348,382,255 4,600,273,078

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 8,355,022,671 14,056,987,534 10,765,710,268

Annual Percentage Increase

Adjusted Gross Income Reported

Taxable Income Reported

9.14% 4.55% 4.57% 4.98% 10.30% 5.86% 9.48% 8.22% 7.89% 5.72% 11.47% 15.36% 3.01%

11.62% 4.01% 4.38% 6.39%
11.28% 6.48% 7.11% 6.80%
14.12% 6.67% 9.87%
15.11% 10.05%

Tax Liability
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 5,829,914,660 6,361,263,581
Tax Liability
350,327,669 58,709,462
139,037,543 105,241,049 205,859,121 275,014,388 222,280,601 340,673,315 458,053,869 307,861,418 460,270,631 703,924,027 531,348,921
Tax Liability
15.90% 2.30% 5.32% 3.83% 7.21% 8.98% 6.66% 9.57%
11.75% 7.06% 9.86%
13.73% 9.11%

17

Selected Tax Data by Type and/or County

TABLE 4 - Motor Fuel and Motor Carrier Detailed Revenue Data for Fiscal Year 2002

MOTOR FUEL

GROSS TAXABLE GALLONAGE BY PRODUCT

Gasoline Diesel Fuel LPG Compr essed Natural Gas Avi ation Gasoline Other Total Motor Fuel Gallons

4,890,202,409
1,653,029,587 4,670,583
6,156,379 666,511
7,302,419

6,562,027,888

(Gallons)

TAX REVENUES BY PRODUCT (Dollars) Gross Collections Gasoline Diesel Fuel LPG Compr essed Natural Gas Avi ation Gasoline Other Penalties & Interest - Motor Fuel Sub-total Motor Fuel Collections

$ 366,765,180.66 123,977,219.04 350,293.74 461,728.45 49,988.29 547,681.44 885,369.23

$ 493,037,460.85

LESS - COMMISSIONS DEDUCTED BY DISTRIBUTORS Gasoline
Diesel Fuel
LPG Other
Sub-total Commissions & Distributions

$ 2,696,033.40 899,934.84 2,226.57 3,267.74

$ 3,601,462.55

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

1,315,269.46 118,726.92

$ 1,433,996.38

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

$ 498,072,919.78

MOTOR C ARRIER

SOURCE AND AMOUNT OF REVENUE (Dollars)

Motor Carrier Road Use Tax

IFTA Road Use TaxCollected

$ 10,181,364.31

Penalties & Interest

159,868.10

Adjustments (Refunds)

IFTA Refunds GA Motor Carriers

(133.59)

IFTA Jurisdictional Distributions

(40,357,289.34)

Sub-total Motor Carrier Collections & Distributi ons

$ (30,016,190.52)

MOTOR FUEL TRUCK REGISTRATION FEES

Decals

$

0.00

Temporar yPermits

0.00

Adjustments, Net (Citations)

0.00

Sub-total Motor Fuel TruckRegistration Fees

$

0.00

TOTAL MOTOR CARRIER TAX & REGISTRATION FEES

$ (30,016,190.52)

MOTOR FUEL DISTRIBUTORS Net Receipts, Motor Fuel Dealer Registration Fees

$

0.00

18

Selected Tax Data by Type and/or County 19

TABLE 5 - Georgia Personal Income - 2000 Returns by Income Class

INCO ME LE VE L

NUMB ER O F RE TURNS

% TO TAL R ET U R N S

NET
TAX AB LE INCOM E

% TOTAL INCOM E

AV ERA GE NTI

TOTA L TA X

A VE RAGE TAX

EX EM PTI ONS

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

5,429 10, 44 5 259,503 631,261 610,677 224,774 268,421 300,718 62, 86 7 63, 69 7 64, 18 3 65, 52 5 67, 35 5 70, 23 1 68, 45 4 71, 38 8 73, 84 4 74, 67 8 75, 84 5 77, 05 2 76, 14 7 69, 00 8 337,788 3,629,290

0.15% 0.29% 7.15% 17. 39% 16. 83% 6.19% 7.40% 8.29% 1.73% 1.76% 1.77% 1.81% 1.86% 1.94% 1.89% 1.97% 2.03% 2.06% 2.09% 2.12% 2.10% 1.90% 9.31%

13, 05 1, 45 5,3 17 6,1 27 ,8 83, 82 7 32, 99 3, 26 0,1 22 30, 29 1, 17 6,9 77 20, 17 7, 50 2,1 99 3,9 70 ,7 45, 29 8 3,6 72 ,8 54, 20 8 2,7 91 ,7 41, 16 6
425,934,538 379,577,497 328,724,006 283,688,534 243,316,320 206,353,111 176,867,757 151,129,907 128,352,058 103,053,776
84, 02 7, 02 4 72, 34 0, 08 8 55, 39 0, 61 8 31, 33 3, 33 4 2,0 98 ,7 40, 13 1 11 7,8 45 ,4 47, 81 3

11. 08% 5.20% 28. 00% 25. 70% 17. 12% 3.37% 3.12% 2.37% 0.36% 0.32% 0.28% 0.24% 0.21% 0.18% 0.15% 0.13% 0.11% 0.09% 0.07% 0.06% 0.05% 0.03% 1.78%

2,4 04 ,0 25. 66 586,681.07 127,140.19 47, 98 5. 19 33, 04 1. 20 17, 66 5. 50 13, 68 3. 19 9,283.59 6,775.17 5,959.11 5,121.67 4,329.47 3,612.45 2,938.21 2,583.75 2,117.02 1,738.15 1,379.98 1,107.88 938.85 727.42 454.05 6,213.19 32, 47 0. 66

803,072,142 365,049,813 1,9 14 ,3 06, 59 7 1,6 60 ,4 25, 03 0 796,810,599 180,641,668 152,083,891 100,288,365
13, 08 0, 60 5 10, 88 3, 45 9
8,670,776 6,761,044 5,178,925 3,778,618 2,625,599 1,687,986
917,625 238,006
14, 68 4 16, 36 4 29, 37 4 10, 95 0 334,691,461 6,3 61 ,2 63, 58 1

147,922.66 34, 94 9. 72 7,376.82 2,630.33 1,304.80 803.66 566.59 333.50 208.07 170.86 135.09 103.18 76. 89 53. 80 38. 36 23. 65 12. 43 3.19 0.19 0.21 0.39 0.16 990.83 1,752.76

15, 57 1 31, 29 3 761,530 1,706,090 1,320,266 450,197 537,201 593,965 122,112 122,233 122,173 123,560 125,059 131,787 118,441 117,807 116,170 112,077 109,623 107,008 102,267 88, 74 2 620,007 7,655,179

TITLE OF FIELD
F ED. AGI ADJ T O FED ADJ TO FED GA. AGI DEDUCTIONS ITEMIZED WITHHE LD CR FROM EST LO W INCOME CREDIT TOTAL CREDIT TP OVER 65

NUMBER
3,579,197 24, 87 2
539,331 3,337,800 2,080,802 1,238,547 3,157,159
199,651 884,369 4,241,179 310,497

$ AMOUNT
17 4,8 29 ,0 40, 71 6 266,093,042
7,387,443,847 CR 15 7,4 55 ,9 20, 61 7
5,0 89 ,7 95, 23 0 23, 18 8, 41 8,5 54 5,7 61 ,0 65, 20 4
1,1 31 ,5 05, 51 3 22, 95 8, 90 1
6,9 09 ,5 66, 90 7

FOR OTHER YRS.
TOT AL R ETURNS TOT AL T AX TOT AL WITHHELD TOT AL PENALTY
J OINT SEP ARATE SINGLE HEAD OF HOUSEHOLD

NUMBER

$ AMOUNT

135,627 34, 49 9
73, 48 8 6,606

130,045,982 102,345,022
429,293

RESIDENT RETS NON-RES RETS

1,293,947 67, 53 1
1,359,707 662,749

126,059 11, 04 2 84, 80 2 23, 45 3

Selected Tax Data by Type and/or County

TABLE 6- Rev enue From Selective Excise Taxes and Business License Fees, Fiscal Year 2002

BEER

Beer Taxes
Fines and Forfeitures Total

CIGAR AND CIGARETTE Stamp Sal es Additi onal 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
Wholesal er Licenses
Retailer Licenses Speci al Permits
Penalties Total

CIGAR AND CIGARETTE DEALERS

Wholesal er Licenses
Manufacturer Repr esentative Licenses Total

LIQUOR DEALERS

License and Brand Registration Wholesal er Licenses & Permits Retailer Licenses Penalties Total

WINE DEALERS

License and Brand Registration Wholesal er Licenses & Permits Retailer Licenses Penalties Total

COIN-OPERATED AMUSEMENT MACHINES

Annual Licenses and Permit Fees Refunds (-) Total

TOTAL, BUSINESS LICENSE FEES

20

84,297,037.54 138,183.40
84,435,220.94
86,587,765.54 -3,086,099.14 2,382,701.45 85,884,367.85
37,894,931.71 128,107.10
38,023,038.81
498,072,919.78
20,896,419.92 122,970.79
21,019,390.71
727,434,938.09
49,473.34 9,500.00 781,878.75 32,800.00
0.00 873,652.09
126,193.05 2,280.00
128,473.05
25,376.66 34,000.00 496,828.51
0.00 556,205.17
9,150.00 25,500.00 657,168.43 7,307.45 699,125.88
3,896,571.00 0.00
3,896,571.00
6,154,027.19

FY 2000

Selected Tax Data by Type and/or County
TABLE 7 - Grow th in Sales & Use Tax Distributions to the General Fund and 1% to Counties

Growth in Sales & Use Tax Deposits Paid to the State Treasury

FY 2001

FY 2002

% Chg `01 - `02

$4,813,914,565.29 $5,126,417,280.47

$5,026,018,278.46

-2.0%

Growth in Distribution of One (1%) Local Option Sales Tax Paid to Counties

FY 2000

FY 2001

FY 2002

% Chg `01 - `02

$1,261,434,310.67 $1,307,531,643.34

$1,292,300,495.03

-1.2%

TABLE 8 - Electronic Filing Results for Fiscal Year 2002

RETURN TYPE

TAXES DUE

REFUND

T OT AL

EFL Total On-Line Total Telefile Total
Total Returns Received

98,058 21,934
8,336
128,328

1,030,167 254,28 60,405
1,344,853

1,128,225 276,215 68,741
1,473,181

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 - 2001

Year

State

Net Taxable Values (in thousands of dollars)

Rate (per

$1,000 value) Grand Total Public Utilities

General Property (net of exemptions)

Property

Total Real Property

Personal

1900

5.26

432,324

45,169

387,555

237,548

150,007

1910

5.00

766,887

124,337

642,550

389,394

253,156

1920

5.00

1,346,883

165,410 1,181,473

714,151

467,322

1930

5.00

1,303,460

216,232 1,087,228

776,073

311,155

1940

5.00

917,613

165,146

752,467

500,610

251,857

1950

5.00

1,487,322

247,148 1,240,174

669,405

570,769

1960

0.25

3,031,875

423,707 2,608,168

1,560,867

,047,301

1970

0.25

9,148,718

1,157,333 7,991,385

6,945,928

1,045,457

1980

0.25

39,169,187

3,834,604 35,334,583 25,323,247 10,011,336

1985

0.25

63,362,425

5,825,500 57,536,925 41,107,746 16,429,179

1986

0.25

71,780,852

7,106,812 64,674,040 47,692,096 16,981,944

1987

0.25

81,907,907

7,958,817 73,949,090 53,201,039 20,748,051

1988

0.25

91,261,896

8,670,933 82,590,963 59,781,840 22,809,123

1989

0.25

93,595,282

7,326,170 86,269,112 63,399,420 22,869,692

1990

0.25

104,270,086

8,068,762 96,201,324 71,614,692 24,586,632

1991

0.25

111,543,823

8,270,111 103,273,712 78,093,075 25,180,637

1992

0.25

111,906,678

8,228,261 103,678,417 78,486,562 25,191,855

1993

0.25

119,497,207

9,035,698 110,461,509 82,546,475 27,915,034

1994

0.25

129,156,870

9,414,640 119,742,230 90,754,519 28,987,711

1995

0.25

136,273,000

9,555,413 126,717,587 95,051,240 31,666,347

1996

0.25

147,340,350

9,765,208 137,575,142 102,476,392

35,098,750

1997

0.25

157,172,367

9,859,786 147,312,581 109,638,628

37,673,953

1998

0.25

171,752,626

9,933,470 161,819,156 121,244,330

40,574,826

1999

0.25

186,945,231

9,909,392 177,035,839 134,944,874

42,090,965

2000

0.25

201,251,229

10,313,948 190,937,281 146,053,491

44,883,790

2001

0.25

220,229,785

10,605,619 209,694,165 163,222,629

46,471,536

TABLE 10 - Summary of Net Property Tax Collections by Category, Fiscal Year Ended in 2001

(State taxes only, net of refunds and commissions) PROPERTY TAX CATEGORY

Do ll a rs

General property (real and tangible personal)

51,636,937.21

Public Utilities, Ad Valorem Tax -- Railroad Companies

1,857.32

Intangible Recording Fees Intangible Property Tax

1,727,988.50 -

Interest and Other Property Tax Revenue Public Serv ice Commission (utility fees)

2,270,508.03 179,380.96

Total

55,816,672.02

22

Selected Tax Data by Type and/or County
TABLE 11 - Values of General Property, Public Utilities Dollars by Class of Property - 2001 and 2002

CLASS OF PROPERTY

ASSESSED VALUES

2001

2002

NET CHANGE 2001 TO 2002

General Property

Real Estate Motor Vehicles

150,682,637,189 168,254,304,371 17,571,667,182 19,022,236,412 20,571,228,208 1,548,991,796

Other Personal Tangible Property 34,438,825,784 35,937,279,974 1,498,454,190

Total, Gross Value

204,143,699,385 224,762,812,553 20,619,113,168

Exemptions, Homestead, Agriculture and Freeport

13,206,417,900 15,068,647,431 1,862,229,531

Total Net Taxable General Property 190,937,281,485 209,694,165,122 18,756,883,637

Public Utilities - Gross (1) Market Value

Railroads Telephones Electric Gas Pipeline Flight Equipment

1,171,932,933 7,443,275,378 14,988,374,414 1,109,752,623
620,583,298 1,618,867,060

865,123,309 7,590,533,425 15,013,498,671 1,172,337,510
619,913,069 1,543,054,173

(306,809,624) 147,258,047 25,124,257 62,584,887 (670,229) (75,812,887)

Total Taxable Public Utilities (1)

26,952,785,706 26,804,460,157 (148,325,549)

Grand Total Taxable Value (1)

217,890,067,191 236,498,625,279 18,608,558,088

(1) Gross utility value includes pollution control and motor vehicles that are excluded fromthe net utility digest. NOTE: Georgia Intangible Personal Property TaxRepealed Effective 1-1-96.

23

Selected Tax Data by Type and/or County

TABLE 12 - 2000 Personal Income Tax Data - 2000 Earnings - by County of Residents (in Millions)

COUNTY

2000 RESIDENT POPULA-
TION ESTIMATE

Appling A tki ns on Bacon Baker Baldwin
Banks Barrow Bartow Ben Hill Berrien

17,472 7,571 9,993 4,102 44,806
14,847 48,946 80,026 17,242 16,091

Bibb B l ec kley Brantley
Brooks Bryan

153,549 11,735 14,877
16,397 24,552

B ul loc h Burke
Butts Calhoun Camden

56,918 22,591
20,629 6,307 44,061

Candler Carroll
Catoos a Charlton
Chatham

9,508 91,956
55,197 10,393
232,064

Chattahooc hee
Chattooga Cherokee Clarke
Clay

15,134
25,901 152,170 101,800
3,390

Clayton Cl i nc h Cobb
Coffee Colquitt

246,779 6,833
631,767
37,815 42,201

Columbia Cook
Coweta Crawford Cri s p

92,427 15,855
94,571 12,559 22,133

Dade Daws on
Dec atur DeKalb
Dodge

15,508 17,176
28,175 665,133
19,143

Dooly
Dougherty Douglas Early
E c hol s

11,651
95,723 96,006 12,282
3,726

Effingham Elbert Emanuel
Evans Fannin

39,616 20,648 21,859
10,738 20,661

NUMBER OF RET URNS TABULAT ED

ADJUST ED GROSS INCOME LESS DEFICIT

TO TA L

PER 100 RESIDENT S

6,744

39

2,858

38

3,970

40

1,346

33

16,562

37

TOTAL

AVERAGE PER
RETURN

190,026,691 64,445,205
109,245,111 32,254,925
533,966,442

28,177 22,549
27,518 23,964
32,240

NET TAXABLE INCO ME

AMOUNT OF TAX LIABILITY

T OTAL

A VE RAG E PER
RETURN

124,639,776 40,228,162
73,199,504 20,780,412
361,684,806

6,299,587 1,912,837
3,715,465 1,009,079
18,572,566

934 669
936 750
1,121

TOTAL AGI GROWT H
INDEX
1987=100
186 197 200 182 182

5,905
16,654 32,633 7,022
6,143

40

175,849,548 29,780

116,520,194 5,845,204

990

327

34

609,607,225 36,604

416,122,973 21,626,944

1,299

268

41

1,830,571,166

56,096

1,291,712,299 70,933,574

2,174

408

41

194,374,440 27,681

131,627,684 6,593,915

939

175

38

180,764,856 29,426

124,806,396 6,324,309

1,030

199

65,947 4,631 5,204
6,270 9,581

43

2,542,363,939

38,552

1,802,258,416 95,937,161

1,455

170

39

140,606,714 30,362

94,699,367 4,847,396

1,047

175

35

141,099,839 27,114

92,363,994 4,559,704

876

252

38

152,144,673 24,265

97,016,703 4,748,762

757

234

39

359,937,320 37,568

250,471,471 13,094,075

1,367

337

18,068 8,548
7,400 2,235 14,161

32

607,412,574 33,618

422,984,124 21,952,337

1,215

244

38

224,449,155 26,258

142,739,218 7,024,812

822

180

36

237,976,746 32,159

157,438,568 7,958,499

1,075

227

35

55,464,667 24,816

36,370,251 1,776,938

795

175

32

455,390,405 32,158

300,548,527 15,311,515

1,081

330

3,519 34,570
19,702 3,075
96,280

37

101,288,311 28,783

67,878,762 3,478,908

989

229

38

1,229,485,830

35,565

855,894,671 44,478,276

1,287

213

36

685,458,164 34,791

478,931,892 24,631,774

1,250

248

30

86,188,801 28,029

56,980,917 2,850,722

927

203

41

3,751,953,640

38,969

2,682,631,522 143,084,155

1,486

199

1,238
10,005 59,139 37,986
1,327

8

27,842,816 22,490

17,350,486

818,201

661

162

39

270,956,799 27,082

188,522,530 9,355,697

935

171

39

3,152,074,427

53,299

2,274,753,373 123,849,114

2,094

396

37

1,478,238,431

38,915

1,100,761,598 58,310,026

1,535

218

39

32,299,643 24,340

20,811,803 1,021,094

769

233

97,132 2,444 284,950
13,866 15,721

39

3,228,731,464

33,241

2,142,028,177 108,844,118

1,121

187

36

70,788,297 28,964

47,730,901 2,416,450

989

195

45 16,406,728,248 57,578 12,536,196,214 692,368,429

2,430

290

37

407,707,259 29,403

277,929,702 14,164,850

1,022

224

37

443,196,321 28,191

298,553,646 15,113,924

961

192

37,451 6,037
36,637 3,700 8,433

41

1,780,909,433

47,553

1,283,500,430 69,440,400

1,854

314

38

159,216,066 26,373

104,910,333 5,161,688

855

190

39

1,649,558,538

45,024

1,160,190,209 61,966,773

1,691

344

29

119,707,637 32,353

82,062,853 4,180,447

1,130

253

38

229,529,836 27,218

149,823,830 7,553,628

896

188

5,325 6,308
10,409 304,387
7,210

34

157,610,402 29,598

109,182,000 5,487,897

1,031

241

37

271,227,258 42,997

193,196,798 10,293,237

1,632

367

37

301,431,841 28,959

202,299,494 10,330,127

992

200

46 13,914,711,384 45,714 10,499,868,613 568,758,250

1,869

229

38

195,848,316 27,163

128,733,566 6,460,468

896

191

4,568
38,508 40,451 4,612
868

39

117,230,174 25,663

76,261,257 3,774,060

826

207

40

1,256,535,013

32,630

852,836,219 44,405,923

1,153

159

42

1,661,383,879

41,072

1,165,567,749 61,406,853

1,518

240

38

128,420,985 27,845

84,959,984 4,326,087

938

175

23

21,840,155 25,161

14,207,333

690,140

795

259

14,655 8,472 8,793
3,997 7,601

37

540,272,152 36,866

368,015,506 19,057,535

1,300

319

41

198,752,306 23,460

157,357,252 7,832,763

925

146

40

215,959,830 24,560

136,480,005 6,717,996

764

178

37

108,748,665 27,208

72,060,715 3,647,587

913

198

37

218,166,801 28,702

148,518,255 7,586,484

998

235

24

Selected Tax Data by Type and/or County

TABLE 12 - 2000 Personal Income Tax Data - 2000 Earnings - by County of Residents (in Millions)

COUNTY

2000 RESIDENT POPULA-
TIO N ESTIMATE

NUMBER OF RETURNS TABULATED

TOT AL

PER 100 RESIDENTS

ADJUSTED GRO SS INCOME LESS DEFICIT

TO TAL

AVERAG E PER
RETURN

NET TAXABLE INCOME

AMOUNT OF TAX LIABILIT Y

TO TAL

AVERAG E PER
RETURN

TOTAL AGI GRO WTH
INDEX
1987=100

Fayette Floyd Fors yth Franklin Fulton
Gilmer Gl as c oc k Glynn Gordon Grady
Greene Gwinnett Habers ham Hall Hanc oc k
Haral s on Harris Hart Heard Henry
Hous ton Irwin J ac ks on Jasper Jeff Davis
J effers on J enki ns J ohns on Jones Lamar
Lanier Laurens Lee Liberty Li nc ol n
Long Lowndes Lumpkin Mac on Madi s on
Marion Mc Duffi e Mc Intos h Meriwether Miller
Mi tc hel l Monroe Montgomery Morgan Mur ray
Mus c ogee Newton Oc onee Oglethorpe Paulding

95,542 91,183 110,296 20,783 816,638
24,349 2,583 68,217 45,555 23,714
14,914 621,528
37,153 145,664
10,065
26,255 24,548 23,087 11,229 132,581
113,391 10,028 44,010 11,904 12,762
17,090 8,637 8,578 24,203 16,260
7,140 45,378 25,539 60,107 8,424
10,548 92,250 21,855 21,286 11,085
14,133 26,214 7,204 22,625 6,381
24,053 22,153 8,361 16,153 37,747
184,134 68,047 27,059 12,969 89,734

41,471 38,195 36,518 8,749 371,582
8,716 1,010 29,499 18,960 8,441
5,975 259,226
14,282 58,045 3,668
10,018 10,195 9,358 3,770 49,538
46,278 3,883 16,379 4,559 5,414
7,527 3,038 3,128 9,405 6,197
2,603 18,826 9,178 16,839 3,244
2,436 33,879 7,861 4,641 10,533
2,142 9,009 3,962 8,989 2,423
8,812 9,257 2,992 6,483 13,739
74,071 24,541 10,974 4,674 30,009

43

2,528,343,481

60,967

1,861,916,518 103,036,981

2,485

347

42

1,383,411,768

36,220

978,367,736 51,544,513

1,350

190

33

2,535,185,883

69,423

1,927,829,650 107,758,811

2,951

649

42

232,458,474 26,570

157,301,654 7,914,862

905

190

46 27,987,419,906 75,320 22,536,327,783 1,278,869,267

3,442

325

36

263,288,847 30,208

180,517,162 9,196,841

1,055

275

39

28,156,754 27,878

18,731,444

930,589

921

173

43

1,208,057,642

40,952

863,817,896 46,351,163

1,571

215

42

618,902,589 32,643

431,898,604 22,163,754

1,169

208

36

232,021,092 27,487

153,860,325 7,706,335

913

208

40

256,806,028 42,980

187,566,830 10,140,146

1,697

317

42 13,986,880,075 53,956 10,391,991,194 567,783,885

2,190

354

38

463,215,121 32,433

314,705,639 16,123,859

1,129

212

40

2,493,045,532

42,950

1,772,159,785 94,664,406

1,631

273

36

83,103,533 22,656

47,593,123 2,209,169

602

181

38

305,234,387 30,469

208,391,227 10,613,647

1,059

198

42

421,077,141 41,302

292,649,911 15,553,290

1,526

313

41

238,919,020 25,531

186,458,643 9,474,364

1,012

180

34

109,250,473 28,979

71,052,082 3,539,874

939

693

37

2,314,337,633

46,718

1,603,676,807 85,610,173

1,728

412

41

1,716,928,610

37,100

1,167,763,979 61,860,842

1,337

221

39

108,329,007 27,898

71,434,510 3,585,135

923

238

37

559,683,919 34,171

385,153,160 20,543,054

1,254

259

38

198,991,866 43,648

148,135,807 7,999,094

1,755

340

42

153,418,567 28,337

102,062,254 5,159,047

953

183

44

192,342,939 25,554

123,873,626 6,103,298

811

172

35

71,505,376 23,537

44,665,156 2,167,219

713

159

36

80,175,266 25,631

52,077,300 2,566,280

820

165

39

325,717,291 34,632

224,335,927 11,583,011

1,232

229

38

180,965,171 29,202

120,253,444 6,015,273

971

201

36

71,980,444 27,653

47,676,834 2,382,371

915

246

41

634,767,150 33,718

443,410,961 23,120,435

1,228

217

36

367,305,099 40,020

251,915,097 13,191,532

1,437

343

28

445,084,212 26,432

284,861,195 14,050,821

834

315

39

89,113,265 27,470

58,171,030 2,920,967

900

196

23

64,426,558 26,448

42,165,431 2,079,417

854

281

37

1,066,124,129

31,469

765,866,328 39,521,192

1,167

207

36

270,403,717 34,398

187,752,117 9,695,415

1,233

312

22

121,362,209 26,150

80,153,937 3,950,974

851

162

95

320,022,973 30,383

218,574,032 11,016,321

1,046

213

15

59,731,767 27,886

39,820,911 1,987,872

928

197

34

268,473,158 29,801

179,315,606 9,083,315

1,008

194

55

107,475,330 27,127

70,126,583 3,513,228

887

211

40

247,207,842 27,501

163,022,711 8,114,663

903

182

38

69,178,735 28,551

46,645,068 2,369,377

978

180

37

215,032,549 24,402

137,416,899 6,713,411

762

187

42

353,952,510 38,236

251,281,020 13,224,143

1,429

287

36

78,788,859 26,333

50,009,018 2,477,749

828

203

40

235,851,192 36,380

163,569,558 8,556,558

1,320

246

36

415,346,368 30,231

290,711,124 14,505,516

1,056

215

40

2,618,781,048

35,355

1,814,792,499 95,563,497

1,290

196

36

922,413,686 37,587

628,127,268 32,786,682

1,336

261

41

564,485,952 51,438

416,984,866 22,749,032

2,073

377

36

142,205,675 30,425

97,691,836 4,917,216

1,052

233

33

1,302,765,135

43,412

896,517,788 47,368,944

1,578

420

25

Selected Tax Data by Type and/or County

TABLE 12 - 2000 Personal Income Tax Data - 2000 Earnings - by County of Residents (in Millions)

COUNTY

2000 RESIDENT POPULA-
TION ESTIMATE

Peach P i c kens P i erc e Pike Polk
P ul as ki Putnam Quitman Rabun Randolph
Ri c hmond Roc kdal e S c hley S c reven Seminole
Spalding Stephens Stewart Sumter T albot
T aliaferro T attnall T aylor T elfair T errell
T homas T i ft T oombs T owns T reutlen
T roup T urner T wiggs Union Ups on
Walker Walton Ware Warren W as hi ngton
Wayne Webster Wheeler White Whitfield
W i lc ox Wilkes W i l ki ns on Worth Other
T OT AL

24,196 24,776 15,698 14,253 38,843
9,598 19,094 2,610 15,318 7,644
198,366 71,798 3,921 15,177 9,365
59,066 25,651 5,145 33,319 6,703
2,034 22,385 8,836 11,692 10,943
43,012 38,634 26,115 9,641 6,787
59,478 9,621 10,589 17,902 27,711
61,884 65,224 35,540 6,274 21,042
26,945 2,301 6,183 21,182 85,248
8,709 10,688 10,300 21,938
8,383,915

NUMBER O F RET URNS TABULAT ED

ADJUST ED GRO SS INCO ME LESS DEFICIT

TO TAL

PER 100 RESIDENT S

10,424

43

9,292

38

6,157

39

5,577

39

15,400

40

TOTAL

AVERAGE PER
RETURN

330,152,940 391,256,676
179,320,639 197,845,785
447,586,798

31,672 42,107
29,125 35,475
29,064

NET TAXABLE INCO ME

AMOUNT OF TAX LIABILITY

T OTAL

AVERAG E PER
RETURN

219,470,908 285,506,751
120,218,169 134,569,914
304,811,297

11,209,169 15,217,385
6,108,949 6,948,337
15,401,022

1,075 1,638
992 1,246
1,000

TO TAL AGI G ROWT H
INDEX
1987=100
206 271 230 263 175

3,846
7,766 753
6,161
2,871

40

117,023,155 30,427

78,820,776 4,039,896

1,050

207

41

272,714,595 35,116

187,148,402 9,759,318

1,257

283

29

16,939,070 22,495

10,588,087

511,820

680

239

40

192,125,812 31,184

131,767,031 6,802,809

1,104

251

38

66,981,673 23,330

43,129,894 2,092,787

729

164

77,462 29,325 1,482
5,967 3,619

39

2,410,051,113

31,113

1,685,140,914 87,283,984

1,127

161

41

1,344,493,534

45,848

965,561,858 51,825,154

1,767

241

38

41,538,031 28,028

28,044,225 1,401,261

946

196

39

155,509,156 26,062

101,063,061 5,020,936

841

179

39

96,918,460 26,780

62,467,350 3,146,386

869

184

24,740 11,248
1,979 12,384 2,972

42

813,989,975 32,902

553,947,736 28,469,556

1,151

182

44

331,093,063 29,436

225,471,139 11,509,940

1,023

183

38

45,985,483 23,237

29,741,663 1,427,137

721

165

37

393,383,931 31,765

272,043,470 13,998,974

1,130

193

44

78,486,765 26,409

50,393,968 2,493,267

839

216

699 7,019
3,462 4,561
4,283

34

15,673,261 22,422

9,802,726

465,748

666

152

31

183,895,642 26,200

121,252,593 6,033,190

860

188

39

92,362,105 26,679

60,376,310 3,000,533

867

186

39

108,203,988 23,724

68,174,833 3,348,365

734

160

39

111,225,888 25,969

71,432,901 3,547,316

828

175

16,597
15,534 10,170 3,632
2,336

39

546,518,346 32,929

397,717,951 20,838,631

1,256

185

40

490,422,220 31,571

340,417,070 17,571,897

1,131

196

39

305,407,163 30,030

205,692,339 10,621,273

1,044

184

38

111,052,471 30,576

76,382,019 3,974,899

1,094

283

34

56,637,139 24,245

35,099,632 1,709,080

732

183

24,252 3,625 4,196
6,655 11,288

41

854,789,682 35,246

592,760,497 30,983,336

1,278

188

38

82,272,391 22,696

51,310,491 2,475,668

683

164

40

114,802,894 27,360

76,336,677 3,786,713

902

214

37

195,293,190 29,345

130,606,941 6,733,520

1,012

296

41

322,891,669 28,605

220,821,497 11,151,246

988

169

24,222 22,388
14,065 2,600 7,870

39

744,515,606 30,737

520,361,016 26,307,346

1,086

180

34

886,063,272 39,578

608,631,235 32,068,505

1,432

297

40

399,896,608 28,432

270,360,124 13,769,411

979

160

41

61,813,688 23,774

38,796,997 1,846,733

710

179

37

258,134,336 32,800

177,444,162 9,196,656

1,169

190

9,330 919
1,876 8,162
38,754

35

286,211,179 30,676

189,413,355 9,680,814

1,038

194

40

23,686,381 25,774

15,643,366

766,785

834

200

30

42,670,991 22,746

26,064,132 1,245,740

664

173

39

267,588,067 32,785

181,832,351 9,388,588

1,150

287

45

1,535,652,301

39,626

1,113,637,007 58,767,067

1,516

205

2,791
4,566 4,148 9,176
224,290

32

69,720,639 24,981

44,952,068 2,218,040

795

177

43

125,935,271 27,581

84,472,061 4,222,348

925

158

40

121,994,938 29,411

80,603,364 4,040,475

974

150

42

262,178,862 28,572

177,481,396 8,955,272

976

233

5,067,610,059 22,594 5,979,313,756 319,732,370

1,426

380

3,629,290

43 157,455,920,617

43,385 117,845,447,813 6,361,653,242

1,753

262

26

TABLE 13 - Selected Tax Statistics and Estimates by County Calendar Year 2001

Selected Tax Data by Type and/or County 27

CO UNTY

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

GENERAL PROPERTY

GROS S

NET

NET PUBLI C UTILI TY

Appling At kinso n Bacon Baker Baldwin

256,872 102,663 164,583
95, 90 4 577,835

238,876 97, 20 1 155,903 90, 27 3
543,146

334,351 5,600
11, 15 2 5,812
43, 99 6

Banks Barrow Bartow Ben Hill Berrien

435,781 1,105,287 2,018,776
293,536 257,456

375,386 976,318 1,957,712 260,374 232,066

15, 15 5 31, 34 5 188,010 13, 11 3 10, 46 4

Bibb Blec kley Brantl ey Brooks Bryan

3,760,160 182,497 183,493 267,949 550,894

3,506,846 169,627 173,455 247,458 537,337

120,207 9,033
20, 77 6 11, 99 0 19, 87 2

Bulloch Bur ke Butts Calhoun Camden

1,195,481 359,291 418,897 103,256 774,762

1,040,925 331,521 375,861 96, 96 0 751,242

36, 30 8 1,228,718
31, 00 2 7,938
37, 78 7

Candl er Carroll Catoosa Charlton Chat ha m

155,893 1,921,505 1,055,434
185,342 6,837,262

142,212 1,754,316
983,126 175,799 6,326,883

7,838 68, 38 4 28, 63 4 18, 20 0 216,342

Chattahooc hee 37,640

Chatt oog a

461,296

Cherokee

4,486,722

Clarke

2,237,644

Clay

63, 62 8

36, 26 0 430,758 4,104,642 1,992,936
58, 88 8

3,501 13, 38 3 101,372 67, 58 1
4,101

Clayt on Clinch Cobb Coffee Colquitt

5,935,379 145,039
20, 06 7, 60 7 686,130 623,074

5,544,682 137,021
19, 01 7, 64 1 618,699 571,113

702,964 12, 30 4 460,676 26, 59 7 25, 46 3

SP LOS T

COUNTY 1% TAX DISTRIBUTION

LO ST

ELOST

2 ,2 59, 34 7 5 33, 52 9 9 56, 69 2 -
5 ,1 86, 91 8
2 ,5 82, 87 5 5 ,5 72, 22 4 14, 56 8, 38 5 2 ,1 33, 25 1 1 ,2 12, 17 5
4 09, 14 7 9 21, 30 6
4,625 9 03, 20 6 1 ,7 09, 75 6
7 ,4 55, 99 2 1 ,4 01, 03 5 2 ,6 88, 59 5
4 00, 45 4 5 ,8 01, 09 3
9 89, 23 9 12, 55 6, 37 5
6 ,7 06, 27 0 3 67, 23 2
43, 93 3, 23 6
9,778 2 ,1 62, 46 2 21, 62 4, 71 6 17, 59 5, 45 3
2 41, 49 8
22, 76 8, 72 0 6 10, 51 1 6 56, 37 3
2 ,6 02, 77 2 4 ,0 34, 98 5

2, 27 5, 64 9 53 7, 10 5 96 7, 75 8 21 1, 19 9
5, 12 3, 82 2
2, 59 1, 22 1 5, 67 8, 42 8 1 4, 56 7,4 99 2, 14 7, 14 5 1, 22 4, 01 1
2 8, 06 8,9 93 96 2, 08 7 88 8, 64 6 90 0, 58 1
2, 19 6, 04 3
7, 46 2, 06 6 2, 68 2, 64 0 2, 67 9, 54 2
40 5, 02 0 5, 84 4, 87 4
1, 01 5, 26 3 1 2, 60 0,1 68
6, 72 8, 21 8 80 4, 09 5
4 4, 06 8,0 71
32 3, 57 1 2, 12 3, 13 6
1 7, 62 3,7 29
25 0, 82 6
4 7, 40 8,4 53 60 1, 56 6 -
4, 95 8, 26 8 4, 32 2, 81 7

2, 25 0, 47 6 5 48, 13 5
1, 00 4, 69 6 2 10, 07 4
5, 06 4, 30 1
2, 57 6, 60 6 5, 53 9, 69 4 14, 40 5, 09 5
1, 24 1, 26 8
27, 52 7, 49 3 9 53, 03 4 8 90, 53 1 8 84, 00 2
2, 23 1, 04 2
2, 47 9, 39 2 3 96, 83 0 5, 72 8, 92 7
1, 00 4, 94 1 12, 50 9, 58 3
6, 68 3, 81 4 8 00, 69 7 -
3 11, 33 4 2, 12 3, 51 5 21, 24 7, 29 1 17, 40 3, 87 6
2 62, 53 2
46, 85 5, 04 3 -
1 17, 46 9, 38 0 1 47, 58 4
4, 22 6, 92 4

TO TA L
6, 78 5,4 72 1, 61 8,7 69 2, 92 9,1 46
42 1, 27 3 1 5, 37 5,0 41
7, 75 0,7 02 1 6, 79 0,3 45 4 3, 54 0,9 80
4, 28 0,3 96 3, 67 7,4 54
5 6, 00 5,6 33 2, 83 6,4 27 1, 78 3,8 02 2, 68 7,7 89 6, 13 6,8 41
1 4, 91 8,0 57 4, 08 3,6 75 7, 84 7,5 28 1, 20 2,3 05
1 7, 37 4,8 94
3, 00 9,4 43 3 7, 66 6,1 26 2 0, 11 8,3 02
1, 97 2,0 25 8 8, 00 1,3 07
64 4, 68 3 6, 40 9,1 14 4 2, 87 2,0 07 5 2, 62 3,0 58
75 4, 85 6
11 7, 03 2,2 17 1, 21 2,0 77
11 8, 12 5,7 54 7, 70 8,6 24
1 2, 58 4,7 26

TABLE 13 - Selected Tax Statistics and Estimates by County Calendar Year 2001

Selected Tax Data by Type and/or County 28

CO UNTY

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

GENERAL PROPERTY

GROS S

NET

NET PUBLI C UTILI TY

Columbia Cook Coweta Crawfor d Crisp

2,320,004 264,696
2,602,630 202,734 409,933

2,145,183 240,700
2,413,415 189,073 371,054

45, 36 7 11, 10 6 135,717 10, 52 5
7,086

Dade Daws on Decat ur DeKalb Dodge

251,508 774,863 625,974 18, 61 2, 75 6 308,984

237,143 721,291 568,987 18, 02 3, 74 6 276,877

12, 46 9 15, 24 9 27, 45 9 415,715 18, 58 2

Dool y Doug hert y Douglas Early Echols

248,596 1,934,048 2,303,316
310,869 75, 93 3

216,391 1,739,803 2,197,865
276,673 73, 51 6

10, 99 2 78, 99 6 88, 11 4 15, 58 3
5,215

Effingham Elbert Emanuel Evans Fanni n

751,620 448,839 381,667 178,498 536,750

693,212 397,597 347,329 169,911 494,532

111,256 14, 87 5 17, 57 6 6,080 11, 47 8

Fayett e Floyd Forsyt h Franklin Fulton

3,445,450 2,115,360 4,342,546
373,697 33, 65 4, 59 8

3,278,680 1,982,804 4,111,315
339,461 31, 72 6, 05 4

57, 59 9 352,476
57, 27 1 12, 23 6 1,474,252

Gilmer Glascoc k Glynn Gordon Grady

730,138 55, 75 7 2,604,489 1,140,594 491,833

665,931 53, 25 6
2,471,534 1,089,000
426,353

22, 03 6 3,574
62, 93 7 30, 82 1 15, 36 2

Greene Gwinnett Habersham Hall Hancoc k

691,452 20, 80 8, 88 0
895,896 3,883,092
161,934

666,907 19, 33 5, 36 5
813,584 3,639,488
151,913

23, 16 7 327,390 42, 49 6 84, 97 5 34, 75 2

SP LOS T
9 ,6 00, 15 1 1 ,6 74, 21 5 13, 84 7, 95 1
4 95, 39 4 3 ,2 16, 70 8
1 ,8 41, 64 0 3 ,5 49, 39 6 3 ,6 91, 95 9
1 ,5 85, 13 0
9 74, 38 1 15, 68 4, 41 6
1 60, 36 0 1 ,4 35, 40 0
1 09, 69 6
3 ,5 90, 13 9 1 ,9 03, 34 0 1 ,8 95, 02 7 1 ,1 63, 91 5 2 ,4 44, 46 7
922 73, 87 2 19, 91 1, 45 1 2 ,9 25, 31 5
-
1 ,4 38, 47 9 1 47, 32 6
15, 68 7, 81 8 3 ,6 37, 31 0 1 ,4 01, 49 5
2 ,0 04, 89 8 1 19, 89 9, 47 3
4 ,1 86, 02 2 21, 92 1, 20 1
4 28, 37 5

COUNTY 1% TAX DISTRIBUTION

LO ST

ELOST

9, 64 8, 66 2 1, 64 6, 34 9 1 3, 76 4,9 34
47 7, 02 1 3, 21 3, 45 5
1, 85 4, 10 3 3, 56 3, 43 8 3, 70 5, 66 6 85,975,664 (2) 1, 59 2, 37 6
99 0, 67 7 1 5, 73 7,1 31 1 7, 52 8,2 56
1, 48 3, 25 6 11 6, 64 7
3, 59 2, 18 4 1, 92 9, 26 8 1, 88 6, 85 8 1, 16 7, 23 4 2, 46 3, 51 9
1 6, 19 4,7 50 1 3, 48 6,7 09 2 0, 08 0,1 45
2, 97 2, 20 6 19 9, 97 0,8 96
2, 83 9, 61 7 16 6, 90 9
1 5, 69 7,9 08 6, 70 1, 46 0 2, 06 5, 88 5
2, 00 5, 98 5 -
4, 49 8, 94 8 2 2, 19 0,7 36
42 6, 41 5

9, 61 0, 99 4 1, 64 0, 12 2 13, 72 8, 40 4
4 98, 05 1 3, 17 7, 47 4
1, 85 2, 04 7 3, 52 6, 20 4 3, 69 8, 60 5 94, 59 0, 93 2
-
7 72, 95 9 15, 60 1, 27 0 17, 39 3, 76 9
1, 48 3, 29 2 -
3, 69 2, 36 1 1, 93 4, 76 6 1, 89 1, 63 6 1, 18 8, 33 1 1, 29 5, 37 1
13, 23 4, 14 1 19, 80 3, 48 6 2, 92 5, 72 9 1 98, 55 4, 68 6
2, 32 6, 01 5 1 66, 08 5 -
6, 70 4, 81 5 1, 99 8, 49 2
2, 03 8, 84 3 1 20, 64 5, 88 3
4, 58 3, 29 9 21, 89 5, 32 8
-

TO TA L
2 8, 85 9,8 07 4, 96 0,6 86
4 1, 34 1,2 89 1, 47 0,4 66 9, 60 7,6 36
5, 54 7,7 91 1 0, 63 9,0 38 1 1, 09 6,2 30 18 0, 56 6,5 96
3, 17 7,5 05
2, 73 8,0 16 4 7, 02 2,8 17 3 5, 08 2,3 85
4, 40 1,9 48 22 6, 34 3
1 0, 87 4,6 84 5, 76 7,3 74 5, 67 3,5 21 3, 51 9,4 79 6, 20 3,3 57
1 6, 19 5,6 72 2 6, 79 4,7 21 5 9, 79 5,0 81
8, 82 3,2 51 39 8, 52 5,5 83
6, 60 4,1 12 48 0, 32 0
3 1, 38 5,7 26 1 7, 04 3,5 85
5, 46 5,8 72
6, 04 9,7 26 24 0, 54 5,3 55 1 3, 26 8,2 68 6 6, 00 7,2 64
85 4, 79 0

TABLE 13 - Selected Tax Statistics and Estimates by County Calendar Year 2000

Selected Tax Data by Type and/or County 29

CO UNTY

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

GENERAL PROPERTY

GROS S

NET

NET PUBLI C UTILI TY

Haralson Harris Hart Heard Henry

513,452 587,482 682,357 204,507 4,020,292

460,801 558,414 620,220 176,064 3,597,889

33, 36 3 58, 91 3 22, 30 6 114,006 77, 99 9

Houst on Irwin Jac kson Jasper Jeff D avis

2,137,254 171,476
1,271,466 326,020 241,998

2,036,328 155,660
1,066,532 253,551 223,901

75, 19 9 11, 37 9 92, 73 2 24, 99 5 11, 79 2

Jeff erson Jenkins Johnson Jones Lamar

342,571 119,824 133,495 505,020 345,236

303,142 112,049 119,472 472,627 311,265

23, 41 8 12, 28 3
7,069 36, 06 2 15, 59 3

Lanier Laurens Lee Libert y Lincol n

84, 94 7 936,937 492,668 646,914 125,723

80, 52 0 852,903 463,542 615,529 119,418

5,872 34, 68 4 16, 72 1 34, 25 8
4,421

Long Lowndes Lumpkin Macon Madison

112,713 1,923,288
526,608 231,603 451,437

107,364 1,793,124
471,070 222,116 413,728

8,088 70, 16 0 14, 17 0 18, 86 1 36, 05 2

Marion McDuffie McIntos h Meriwet her Miller

127,921 439,226 215,644 446,331 127,948

121,236 403,209 206,973 372,314 104,611

6,666 16, 54 3
9,899 20, 23 5
6,966

Mitchell Monroe Montgomer y Morgan Murray

462,369 573,089 104,427 627,426 638,467

386,747 535,687
97, 89 0 498,422 617,418

19, 75 0 466,945
7,179 20, 60 3 22, 02 9

SP LOS T
2 ,1 75, 07 9 1 ,7 28, 51 9 2 ,3 38, 57 1 2 ,5 43, 06 6 17, 71 2, 10 4
15, 16 4, 63 3 3 10, 45 9
5 ,6 99, 13 3 7 08, 19 1
1 ,6 74, 75 1
3,488 5 49, 01 9 4 15, 96 9 1 ,8 21, 54 0 1 ,3 19, 62 6
3 52, 42 7 6,971
2 ,0 37, 39 1 4 ,8 69, 80 2
4 66, 88 9
1 92, 44 9 15, 74 2, 92 2
2 ,4 77, 33 3 1 ,1 83, 42 0 1 ,5 03, 35 6
4 21, 04 0 2 ,7 95, 78 0 1 ,3 36, 48 9
4,954 4 75, 24 1
1 ,8 26, 80 5 3 ,9 43, 98 7
4 68, 83 3 2 ,1 84, 43 1
56, 14 5

COUNTY 1% TAX DISTRIBUTION

LO ST

ELOST

2, 25 1, 58 4 1, 69 6, 94 2 2, 34 6, 13 1 2, 53 5, 99 9 1 7, 73 5,9 70
1 5, 10 8,0 24 59 3, 06 2
5, 80 5, 33 8 96 2, 72 9
1, 67 1, 44 5
1, 74 2, 80 3 55 0, 10 7 41 1, 55 4
1, 77 2, 56 8 1, 30 3, 47 2
35 6, 67 5 6, 64 6, 03 9 2, 06 2, 67 5 4, 83 1, 95 8
46 8, 67 3
31 0, 31 4 1 5, 76 3,8 78
2, 49 2, 14 4 1, 13 5, 53 8 1, 50 9, 25 4
42 0, 32 2 2, 81 2, 79 8 1, 33 4, 79 2 1, 71 4, 07 3
47 4, 45 6
1, 83 0, 21 6 3, 89 7, 32 8
46 8, 72 7 2, 19 8, 38 6 2, 87 3, 67 5

2, 22 8, 69 2 1, 67 9, 32 7 2, 39 8, 27 8 2, 51 2, 84 6 17, 48 7, 90 1
13, 77 6, 20 2 2 95, 53 7
5, 70 9, 76 1 9 18, 81 6
1, 69 4, 68 3
1, 70 9, 95 7 5 47, 76 6 -
1, 79 1, 06 3 1, 30 7, 96 1
3 42, 49 3 6, 57 5, 14 1 2, 02 2, 80 9 4, 93 3, 73 5
4 72, 93 3
3 21, 27 3 15, 68 1, 85 2
2, 47 1, 83 0 1, 19 1, 17 5 1, 48 6, 71 5
4 22, 89 7 2, 79 1, 32 7 1, 33 4, 50 4 1, 70 8, 60 4
-
1, 81 7, 92 4 3, 88 7, 54 7
5 21, 31 2 2, 83 6, 69 5

TO TA L
6, 65 5,3 55 5, 10 4,7 88 7, 08 2,9 79 7, 59 1,9 11 5 2, 93 5,9 75
4 4, 04 8,8 59 1, 19 9,0 58
1 7, 21 4,2 32 2, 58 9,7 35 5, 04 0,8 79
3, 45 6,2 48 1, 64 6,8 92
82 7, 52 3 5, 38 5,1 70 3, 93 1,0 59
1, 05 1,5 95 1 3, 22 8,1 50
6, 12 2,8 75 1 4, 63 5,4 95
1, 40 8,4 95
82 4, 03 6 4 7, 18 8,6 52
7, 44 1,3 07 3, 51 0,1 33 4, 49 9,3 25
1, 26 4,2 60 8, 39 9,9 06 4, 00 5,7 85 3, 42 7,6 31
94 9, 69 7
5, 47 4,9 45 1 1, 72 8,8 62
93 7, 56 0 4, 90 4,1 29 5, 76 6,5 15

TABLE 13 - Selected Tax Statistics and Estimates by County Calendar Year 2000

Selected Tax Data by Type and/or County 30

CO UNTY
Muscogee Newt on Oconee Oglethorpe Paul ding
Peac h Pickens Pierce Pike Pol k
Pulas ki Put na m Quitman Rabun Randolph
Richmond Rockdal e Schley Screven Seminol e
Spal ding Stephens Stewart Sumter Talbot
Taliaferro Tattnall Tayl or Telfair Terrell
Thomas Tift Toombs Towns Treutlen

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

GENERAL PROPERTY

GROS S
3,737,940 1,661,191
863,256 333,154 1,724,587
405,970 830,471 259,743 365,502 660,218
175,671 676,588
50, 20 4 734,123 143,621
3,790,071 1,988,507
74, 96 5 311,796 185,467
1,196,552 609,993 105,434 553,216 132,180
54, 69 6 231,069 133,230 237,746 219,807
934,040 809,455 416,752 372,195 86, 85 6

NET
3,498,879 1,484,716
770,394 308,122 1,615,957
379,599 780,847 241,273 312,993 597,573
162,162 634,415
45, 35 1 702,872 133,385
3,535,989 1,847,830
67, 95 5 288,017 163,416
1,085,756 539,923 100,796 507,754 110,368
51, 67 9 212,297 126,347 207,020 182,269
874,795 703,627 374,047 360,922 80, 93 4

NET PUBLI C UTILI TY
105,121 43, 35 3 20, 37 9 11, 62 7 44, 39 5
13, 48 6 23, 39 5 14, 32 0
7,458 50, 75 3
8,269 101,882
1,804 190,318
7,178
135,695 70, 78 7
2,905 16, 65 5
8,354
31, 67 3 22, 56 3
5,541 30, 61 1
8,548
3,468 15, 81 9 10, 09 9 12, 09 2
8,633
21, 88 8 31, 73 7 21, 34 5
8,010 2,524

SP LOS T

COUNTY 1% TAX DISTRIBUTION

LO ST

ELOST

28, 93 6, 65 5 7 ,4 51, 85 0 3 ,0 35, 28 6 5 65, 86 9 8 ,5 76, 02 6
2 ,7 13, 63 5 -
1 ,3 15, 69 8 7 22, 26 6
3 ,7 58, 49 0
7 62, 49 5 3 ,0 54, 79 9
2 ,4 77, 35 2
2 85, 90 8
31, 46 9, 45 9 14, 81 4, 82 5
3,202 1 ,0 16, 13 6
8 63, 56 2
8 ,6 45, 13 0 3 ,0 16, 43 1
2 80, 76 4 14, 77 7
4 16, 28 9
94, 40 3 1 ,1 22, 48 8
6 28, 88 9 9 32, 87 2 8 53, 26 0
4 ,2 46, 28 5 6 ,0 40, 10 8 3 ,4 33, 19 2 1 ,4 39, 20 1(3)
-

2 8, 93 7,6 35 7, 65 5, 62 4 3, 06 6, 24 7 57 4, 05 2 8, 63 1, 10 0
2, 73 9, 68 1 2, 91 7, 01 0 1, 31 5, 99 4
71 8, 72 9 3, 68 8, 48 8
76 6, 11 1 3, 04 6, 69 1
15 4, 47 6 2, 48 4, 67 6
57 7, 16 8
3 1, 46 4,9 33 -
26 0, 47 0 1, 01 5, 56 0
85 6, 36 8
8, 63 6, 16 0 3, 03 1, 08 3
28 0, 44 0 3, 49 8, 13 2
40 8, 56 5
9 6, 10 4 1, 12 0, 14 7
62 6, 37 2 92 9, 82 4 85 1, 57 9
5, 63 0, 88 0 6, 04 9, 18 2 3, 42 0, 82 9 1, 40 3, 28 1
39 1, 05 4

28, 82 0, 29 6 7, 31 7, 69 4 3, 00 3, 78 7 5 63, 50 9 8, 43 0, 89 8
2, 71 8, 16 7 2, 91 3, 52 8 1, 31 8, 46 5
7 14, 42 7 3, 65 3, 12 3
7 68, 93 8 2, 96 1, 06 9
1 63, 39 0 2, 46 2, 03 5
5 79, 07 9
31, 44 0, 21 7 14, 78 2, 25 4
2 58, 19 5 1, 04 0, 86 7
8 47, 61 8
8, 45 3, 99 4 3, 00 4, 66 7
2 67, 86 5 3, 45 8, 32 1
4 34, 09 4
1 01, 00 9 1, 12 7, 90 8
6 23, 03 0 9 15, 00 0 8 32, 74 3
6, 08 7, 03 0 3, 36 6, 16 6
4 39, 03 3 -

TO TA L
8 6, 69 4,5 85 2 2, 42 5,1 68
9, 10 5,3 20 1, 70 3,4 30 2 5, 63 8,0 25
8, 17 1,4 84 5, 83 0,5 38 3, 95 0,1 57 2, 15 5,4 22 1 1, 10 0,1 00
2, 29 7,5 43 9, 06 2,5 59
31 7, 86 7 7, 42 4,0 63 1, 44 2,1 55
9 4, 37 4,6 09 2 9, 59 7,0 79
52 1, 86 7 3, 07 2,5 63 2, 56 7,5 48
2 5, 73 5,2 84 9, 05 2,1 81 82 9, 06 9 6, 97 1,2 30 1, 25 8,9 49
29 1, 51 6 3, 37 0,5 43 1, 87 8,2 91 2, 77 7,6 97 2, 53 7,5 83
9, 87 7,1 65 1 8, 17 6,3 20 1 0, 22 0,1 86
3, 28 1,5 15 39 1, 05 4

TABLE 13 - Selected Tax Statistics and Estimates by County Calendar Year 2000

Selected Tax Data by Type and/or County 31

CO UNTY

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

GENERAL PROPERTY

GROS S

NET

NET PUBLI C UTILI TY

SP LOS T

COUNTY 1% TAX DISTRIBUTION

LO ST

ELOST

TO TA L

Troup Turner Twiggs Union Upson

1,524,773 198,027 254,642 640,983 483,199

Wal ker Walt on Ware Warren Was hington

1,070,230 1,624,876
514,983 102,747 547,316

Wayne Webster Wheeler Whit e Whitfi eld

555,800 49, 33 4 99, 64 3
634,616 2,421,066

Wilcox Wilkes
Wilkins on Worth

122,842 301,601
297,203 409,627

STATE TOT AL224,762,812

1,379,713 146,869 241,250 590,386 447,849

42, 72 0 10, 68 9 14, 57 1 10, 53 7 17, 93 7

988,841 1,510,565
483,748 97, 17 6 514,181

28, 56 2 45, 10 1 56, 20 8 10, 17 3 31, 55 6

525,259 45, 77 8 95, 16 7
585,051 2,378,647

29, 46 6 2,910 7,362
18, 78 1 56, 70 7

113,397 261,887
285,361 361,618

7,425 9,324
18, 37 5 16, 57 0

209,694,164 10,605,623

25, 10 1 8 02, 41 6
7,353 2 ,0 40, 91 0 2 ,9 51, 95 8
4 ,6 61, 07 1 14, 87 0
4 ,8 77, 94 4 4 86, 09 6
2 ,7 16, 50 1
1 ,0 22, 03 5 63, 80 5 3,880
2 ,4 91, 14 3 8 ,8 60, 82 8
3 56, 85 2 1 ,0 38, 53 9 1 ,5 57, 87 2 1 ,4 09, 20 1
730,974,659

8, 99 9, 97 4 80 3, 60 4 71 0, 39 8
2, 05 3, 94 2 2, 95 3, 94 7
4, 66 5, 81 9 6, 68 8, 35 4 4, 90 6, 91 8
48 4, 58 0 2, 71 8, 83 8
3, 38 3, 03 4 11 2, 76 4 29 3, 22 5
2, 54 2, 49 9 1 6, 32 3,6 19
35 7, 63 8 1, 03 6, 96 4 1, 54 7, 69 7 1, 42 5, 28 7
1,0 21 ,2 21, 17 3

8, 97 4, 56 8 8 00, 09 0 7 00, 94 0
2, 02 9, 69 9 -
4, 71 4, 48 0 6, 60 8, 06 4 4, 89 2, 63 6
4 60, 13 1 -
6 78, 95 0 1 19, 40 9 2 86, 43 4 2, 49 0, 38 2 16, 05 0, 62 9
3 52, 51 3 -
1, 54 8, 72 9 1, 40 3, 87 1
1,1 78 ,2 90, 99 9

1 7, 99 9,6 43 2, 40 6,1 11 1, 41 8,6 91 6, 12 4,5 52 5, 90 5,9 05
1 4, 04 1,3 70 1 3, 31 1,2 88 1 4, 67 7,4 98
1, 43 0,8 06 5, 43 5,3 39
5, 08 4,0 20 29 5, 97 8 58 3, 53 9
7, 52 4,0 23 4 1, 23 5,0 76
1, 06 7,0 03 2, 07 5,5 03 4, 65 4,2 98 4, 23 8,3 59
2,9 30 ,4 86, 83 1

(1) Net Digest amounts r eflect s tate homestead exempti on requirements onl y. Some c ounties have expanded homes tead exempti ons for local taxing purposes. As of 1990, property val ues no longer incl ude motor vehicle val ues. Beginning in 1991, assess ed value includes public utilities in general property
Note: Effecti ve Jul y 1, 2001, the M otor Vehicle Di vision with its automobile titl e and registration res ponsibilities was transferred from the Revenue Department to the newl y created Department of Motor Vehicle Safety. Ther efore, the number of motor vehicles sol d in Georgia will no longer be reported in this Table. The amount of County 1% Tax Distribution will be listed by county and tax type. Motor vehicle s ales information can be gathered at the D epartment of Motor Vehicle Safety.
The sales tax rate for the State of Georgia ranges from 4 to 7 percent of the purchas e price or rental charge of tangible pers onal property sold or rented in Georgia. T he tax rate varies among counties bec aus e of the Local Option Tax, Educ ational Local Option Tax, Special Local Option Tax, Homestead Loc al Option Tax, and Metropolitan Atlanta Rapi d Transit Authority (MARTA) Tax. T he tax is pai d to the s eller by the purchaser in addition to the purc has e price. (2) $85,975,663.93 in HOST paid to Dekalb C ounty reported i n LOST c olumn. (3) $1,439,201 - repres ents $27,421 i n SPLOST and $1,411,779.87 in 2nd LOST paid to Towns County and reported i n the SPLOST c olumn. Note: Roc kdale C ounty's HOST began April 2002

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

Selected Tax Data by Type and/or County 32

COUNTY

2000 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2001 County 1% Tax Distribution

THOUSAND DOLLARS

RANK

Fulton

816,638

1 199,970,896

1

DeKalb

665,133

4 94,590,932

4

Cobb

631,767

3 117,469,380

3

Gwinnett 621,528

2 120,645,883

2

Clay ton

246,779

6 47,408,453

5

Chatham 232,064

5 44,068,071

6

Richmond 198,366

12 31,464,933

7

Muscogee 184,134

8 28,937,635

8

Bibb

153,549

9 28,068,993

9

Cherokee 152,170

7 21,247,291

11

Hall

145,664

11 22,190,736

10

Henry

132,581

13 17,735,970

13

Houston 113,391

20 15,108,024

21

Forsyth

110,296

10 20,080,145

12

Clarke

101,800

17 17,623,729

14

Douglas

96,006

15 17,528,256

15

Dougherty 95,723

25 15,737,131

19

Fay ette

95,542

14 16,194,750

17

Coweta

94,571

18 13,764,934

24

Columbia 92,427

21

9,648,662

27

Lowndes

92,250

26 15,763,878

18

Carroll

91,956

27 12,600,168

26

Floy d

91,183

23 13,486,709

25

Paulding

89,734

28

8,631,100

30

Whitf ield

85,248

16 16,323,619

16

Bartow

80,026

19 14,567,499

23

Rockdale 71,798

24 14,782,254

22

Gly nn

68,217

22 15,697,908

20

Newton

68,047

29

7,655,624

31

Walton

65,224

31

6,688,354

35

2000 ADJ. GROSSINCOME REPORTED (GA Returns)

2000 NET PROPERTY AND UTILITY DIGEST

PER CAPITA AMOUNTS OF THREE INDICATORS

THOUSAND DOLLARS

RANK

27,987,420

1

13,914,711

4

16,406,728

2

13,986,880

3

3,228,731

6

3,751,954

5

2,410,051 13

2,618,781

8

2,542,364

9

3,152,074

7

2,493,046 12 2,314,338 14 1,716,929 17 2,535,186 10 1,478,238 21

1,661,384 18 1,256,535 25 2,528,343 11 1,649,559 19 1,780,909 16

1,066,124 28 1,229,486 26 1,383,412 22 1,302,765 24 1,535,652 20

1,830,571 15 1,344,494 23 1,208,058 27
922,414 29 886,063 30

THOUSAND DOLLARS

RANK

33,200,306

1

18,439,461

4

19,478,317

3

19,662,755

2

6,247,646

6

6,543,225

5

3,671,684 11

3,604,000 13

3,627,053 12

4,206,014

7

3,724,463

9

3,675,888 10

2,111,527 22

4,168,586

8

2,060,517 23

2,285,979 19 1,818,799 27 3,336,279 14 2,549,132 15 2,190,550 20

1,863,284 25 1,822,700 26 2,335,280 18 1,660,352 28 2,435,354 17

2,145,722 21 1,918,617 24 2,534,471 16 1,528,069 31 1,555,666 30

1%COUNTY INCOME

NET

DIST. REPORTED DIGEST

245

34,272 40,655

142

20,920 27,723

186

25,970 30,831

194

22,504 31,636

192

13,083 25,317

190

16,168 28,196

159

12,150 18,510

157

14,222 19,573

183

16,557 23,621

140

20,714 27,640

152

17,115 25,569

134

17,456 27,726

133

15,142 18,622

182

22,985 37,795

173

14,521 20,241

183

17,305 23,811

164

13,127 19,001

170

26,463 34,920

146

17,443 26,955

104

19,268 23,700

171

11,557 20,198

137

13,370 19,821

148

15,172 25,611

96

14,518 18,503

191

18,014 28,568

182

22,875 26,813

206

18,726 26,722

230

17,709 37,153

113

13,556 22,456

103

13,585 23,851

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

Selected Tax Data by Type and/or County 33

COUNTY

2000 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2001 County 1% Tax Distribution

THOUSAND DOLLARS

RANK

Walker Liberty Troup Spalding Bulloch

61,884 60,107 59,478 59,066 56,918

39

4,665,819

46

46

4,831,958

45

30

8,999,974

28

32

8,636,160

29

35

7,462,066

32

Catoosa Barrow Gordon Laurens Baldwin

55,197 48,946 45,555 45,378 44,806

34

6,728,218

33

38

5,678,428

40

33

6,701,460

34

37

6,646,039

36

48

5,123,822

42

Camden Jackson Thomas Colquitt Effingham

44,061 44,010 43,012 42,201 39,616

41

5,844,874

38

36

5,805,338

39

40

5,630,880

41

51

4,322,817

48

44

3,592,184

52

Polk Tif t Coff ee Murray Habersham

38,843 38,634 37,815 37,747 37,153

50

3,688,488

51

42

6,049,182

37

49

4,958,268

43

55

2,873,675

64

43

4,498,948

47

Ware Sumter Decatur Upson Oconee

35,540 33,319 28,175 27,711 27,059

53

4,906,918

44

58

3,498,132

54

57

3,705,666

50

63

2,953,947

62

45

3,066,247

58

Way ne Haralson McDuff ie Toombs Chattooga

26,945 26,255 26,214 26,115 25,901

61

3,383,034

56

74

2,251,584

79

75

2,812,798

66

66

3,420,829

55

79

2,123,136

83

2000 ADJ. GROSSINCOME REPORTED (GA Returns)

2000 NET PROPERTY AND UTILITY DIGEST

PER CAPITA AMOUNTS OF THREE INDICATORS

THOUSAND DOLLARS
744,516 445,084 854,790 813,990 607,413
685,458 609,607 618,903 634,767 533,966
455,390 559,684 546,518 443,196 540,272
447,587 490,422 407,707 415,346 463,215
399,897 393,384 301,432 322,892 564,486
286,211 305,234 268,473 305,407 270,957

RANK
33 48 31 32 38
34 37 36 35 43
46 40 41 49 42
47 44 52 51 45
53 54 66 62 39
67 65 72 64 70

THOUSAND DOLLARS

RANK

1,017,403 37 649,787 54
1,422,433 32 1,117,429 35 1,077,233 36

1,011,760 38 1,007,663 39 1,119,821 34
887,587 43 587,142 64

789,029 48 1,159,264 33
896,683 41 596,576 62 804,468 45

648,326 55 735,364 51 645,296 56 639,447 58 856,080 44

539,956 70 538,365 71 596,446 63 465,786 78 790,773 47

554,725 68 494,164 75 419,752 82 395,392 86 444,141 80

1%COUNTY INCOME

NET

DIST. REPORTED DIGEST

75

12,031 16,440

80

7,405 10,811

151

14,372 23,915

146

13,781 18,918

131

10,672 18,926

122

12,418 18,330

116

12,455 20,587

147

13,586 24,582

146

13,988 19,560

114

11,917 13,104

133

10,335 17,908

132

12,717 26,341

131

12,706 20,847

102

10,502 14,137

91

13,638 20,307

95

11,523 16,691

157

12,694 19,034

131

10,782 17,065

76

11,003 16,940

121

12,468 23,042

138

11,252 15,193

105

11,807 16,158

132

10,699 21,169

107

11,652 16,809

113

20,861 29,224

126

10,622 20,587

86

11,626 18,822

107

10,242 16,013

131

11,695 15,140

82

10,461 17,148

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

Selected Tax Data by Type and/or County 34

COUNTY

2000 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2001 County 1% Tax Distribution

THOUSAND DOLLARS

RANK

Stephens Lee Pickens Bry an Harris

25,651 25,539 24,776 24,552 24,548

60

3,031,083

60

73

2,062,675

85

52

2,917,010

63

65

2,196,043

81

64

1,696,942

95

Gilmer Jones Peach Mitchell Grady

24,349 24,203 24,196 24,053 23,714

62

2,839,617

65

77

1,772,568

92

71

2,739,681

67

91

1,830,216

91

87

2,065,885

84

Hart

23,087

68

2,346,131

77

Meriwether 22,625

88

1,714,073

94

Burke

22,591

59

2,682,640

69

Tattnall

22,385

110

1,120,147 110

Monroe

22,153

47

3,897,328

49

Crisp

22,133

78

3,213,455

57

Worth

21,938

92

1,425,287 102

Emanuel

21,859

93

1,886,858

89

Lumpkin

21,855

76

2,492,144

74

Macon

21,286

113

1,135,538 109

White Washington Franklin Fannin Elbert

21,182 21,042 20,783 20,661 20,648

67

2,542,499

72

70

2,718,838

68

83

2,972,206

61

82

2,463,519

76

89

1,929,268

88

Butts Dodge Putnam Union Appling

20,629 19,143 19,094 17,902 17,472

81

2,679,542

70

96

1,592,376

98

56

3,046,691

59

85

2,053,942

86

84

2,275,649

78

2000 ADJ. GROSSINCOME REPORTED (GA Returns)

2000 NET PROPERTY AND UTILITY DIGEST

PER CAPITA AMOUNTS OF THREE INDICATORS

THOUSAND DOLLARS
331,093 367,305 391,257 359,937 421,077
263,289 325,717 330,153 215,033 232,021
238,919 247,208 224,449 183,896 353,953
229,530 262,179 215,960 270,404 121,362
267,588 258,134 232,458 218,167 198,752
237,977 195,848 272,715 195,293 190,027

RANK
59 56 55 57 50
74 61 60 88 83
79 78 85 98 58
84 75 87 71 114
73 76 82 86 90
80 92 68 93 97

THOUSAND DOLLARS
562,486 480,263 804,242 557,209 617,327
687,967 508,689 393,085 406,497 441,715
642,526 392,549 1,560,239 228,116 1,002,632
378,140 378,188 364,905 485,240 240,977
603,832 545,737 351,697 506,010 412,472
406,863 295,459 736,297 600,923 573,227

RANK
66 77 46 67 59
53 73 87 85 81
57 88 29 115 40
91 90 93 76 113
60 69 94 74 83
84 101
50 61 65

1%COUNTY INCOME

NET

DIST. REPORTED DIGEST

118

12,908 21,928

81

14,382 18,805

118

15,792 32,461

89

14,660 22,695

69

17,153 25,148

117

10,813 28,254

73

13,458 21,018

113

13,645 16,246

76

8,940 16,900

87

9,784 18,627

102

10,349 27,831

76

10,926 17,350

119

9,935 69,065

50

8,215 10,191

176

15,978 45,259

145

10,370 17,085

65

11,951 17,239

86

9,880 16,694

114

12,373 22,203

53

5,702 11,321

120

12,633 28,507

129

12,268 25,936

143

11,185 16,922

119

10,559 24,491

93

9,626 19,976

130

11,536 19,723

83

10,231 15,434

160

14,283 38,562

115

10,909 33,567

130

10,876 32,808

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

Selected Tax Data by Type and/or County 35

COUNTY

2000 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2001 County 1% Tax Distribution

THOUSAND DOLLARS

RANK

Ben Hill

17,242

94

2,147,145

82

Dawson

17,176

54

3,563,438

53

Jeff erson

17,090

95

1,742,803

93

Brooks

16,397

112

900,581 119

Lamar

16,260

98

1,303,472 106

Morgan Berrien Cook Pierce Dade

16,153

80

2,198,386

80

16,091

109

1,224,011 107

15,855

101

1,646,349

97

15,698

105

1,315,994 105

15,508

99

1,854,103

90

Rabun

15,318

69

2,484,676

75

Screv en

15,177

108

1,015,560 112

Chattahoochee15,134

154

323,571 148

Greene

14,914

72

2,005,985

87

Brantley

14,877

117

888,646 120

Banks

14,847

90

2,591,221

71

Pike

14,253

104

718,729 126

Marion

14,133

141

420,322 141

Oglethorpe 12,969

114

574,052 132

Jeff Davis 12,762

107

1,671,445

96

Crawf ord

12,559

125

477,021 136

Early

12,282

103

1,483,256 101

Jasper

11,904

100

962,729 116

Bleckley

11,735

118

962,087 117

Telf air

11,692

121

929,824 118

Dooly Heard Madison Terrell Ev ans

11,651

115

990,677 114

11,229

97

2,535,999

73

11,085

86

1,509,254 100

10,943

122

851,579 122

10,738

120

1,167,234 108

2000 ADJ. GROSSINCOME REPORTED (GA Returns)

2000 NET PROPERTY AND UTILITY DIGEST

PER CAPITA AMOUNTS OF THREE INDICATORS

THOUSAND DOLLARS
194,374 271,227 192,343 152,145 180,965
235,851 180,765 159,216 179,321 157,610
192,126 155,509
27,843 256,806 141,100
175,850 197,846
59,732 142,206 153,419
119,708 128,421 198,992 140,607 108,204
117,230 109,250 320,023 111,226 108,749

RANK
94 69 95 107 99
81 100 103 101 104
96 105 155
77 109
102 91
146 108 106
115 111
89 110 125
116 121
63 119 123

THOUSAND DOLLARS
273,487 736,540 326,560 259,448 326,858
519,025 242,530 251,806 255,593 249,612
893,190 304,672
39,761 690,074 194,231
390,541 320,451 127,902 319,749 235,693
199,598 292,256 278,546 178,660 219,112
227,383 290,070 449,780 190,902 175,991

RANK
105 49 96
107 95
72 112 110 109 111
42 99 159 52 120
89 97 135 98 114
119 102 104 124 117
116 103
79 122 125

1%COUNTY INCOME

NET

DIST. REPORTED DIGEST

125

11,273 15,862

207

15,791 42,882

102

11,255 19,108

55

9,279 15,823

80

11,129 20,102

136

14,601 32,132

76

11,234 15,072

104

10,042 15,882

84

11,423 16,282

120

10,163 16,096

162

12,542 58,310

67

10,246 20,075

21

1,840

2,627

135

17,219 46,270

60

9,484 13,056

175

11,844 26,304

50

13,881 22,483

30

4,226

9,050

44

10,965 24,655

131

12,022 18,468

38

9,532 15,893

121

10,456 23,795

81

16,716 23,399

82

11,982 15,225

80

9,255 18,740

85

10,062 19,516

226

9,729 25,832

136

28,870 40,576

78

10,164 17,445

109

10,127 16,390

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

Selected Tax Data by Type and/or County 36

COUNTY

2000 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2001 County 1% Tax Distribution

THOUSAND DOLLARS

RANK

Wilkes Twiggs Long Charlton Wilkinson

10,688 10,589 10,548 10,393 10,300

111

1,036,964 111

119

710,398 127

146

310,314 149

127

804,095 123

102

1,547,697

99

Hancock Irwin Bacon Towns Turner

10,065 10,028
9,993 9,641 9,621

132

426,415 140

129

593,062 130

123

967,758 115

106

1,403,281 103

130

803,604 124

Pulaski Candler Seminole Tay lor Wilcox

9,598 9,508 9,365 8,836 8,709

124

766,111 125

126

1,015,263 113

128

856,368 121

131

626,372 128

144

357,638 146

Jenkins

8,637

136

Johnson

8,578

137

Lincoln

8,424

135

Montgomery 8,361

138

Randolph

7,644

134

550,107 133 411,554 142 468,673 139 468,727 138 577,168 131

Atkinson McIntosh Lanier Clinch Treutlen

7,571 7,204 7,140 6,833 6,787

143

537,105 134

116

1,334,792 104

145

356,675 147

133

601,566 129

148

391,054 145

Talbot

6,703

139

Miller

6,381

140

Calhoun

6,307

147

Warren

6,274

142

Wheeler

6,183

150

408,565 143 474,456 137 405,020 144 484,580 135 293,225 150

2000 ADJ. GROSSINCOME REPORTED (GA Returns)

2000 NET PROPERTY AND UTILITY DIGEST

PER CAPITA AMOUNTS OF THREE INDICATORS

THOUSAND DOLLARS
125,935 114,803
64,427 86,189 121,995
83,104 108,329 109,245 111,052
82,272
117,023 101,288
96,918 92,362 69,721
71,505 80,175 89,113 78,789 66,982
64,445 107,475
71,980 70,788 56,637
78,487 69,179 55,465 61,814 42,671

RANK
112 118 144 131 113
132 124 122 120 133
117 127 128 129 140
138 134 130 135 142
143 126 137 139 147
136 141 148 145 150

THOUSAND DOLLARS
271,211 255,821 115,452 193,999 303,736
186,665 167,039 167,055 368,932 157,558
170,431 150,050 171,770 136,446 120,822
124,332 126,541 123,839 105,069 140,563
102,801 216,872
86,392 149,325
83,458
118,916 111,577 104,898 107,349 102,529

RANK
106 108 141 121 100
123 129 128
92 130
127 131 126 134 139
137 136 138 145 133
147 118 150 132 151
140 142 146 143 148

1%COUNTY INCOME

NET

DIST. REPORTED DIGEST

97

11,783

25,375

67

10,842

24,159

29

6,108

10,945

77

8,293

18,666

150

11,844

29,489

42

8,257

18,546

59

10,803

16,657

97

10,932

16,717

146

11,519

38,267

84

8,551

16,376

80

12,192

17,757

107

10,653

15,781

91

10,349

18,342

71

10,453

15,442

41

8,006

13,873

64

8,279

14,395

48

9,347

14,752

56

10,578

14,701

56

9,423

12,567

76

8,763

18,389

71

8,512

13,578

185

14,919

30,104

50

10,081

12,100

88

10,360

21,854

58

8,345

12,297

61

11,709

17,741

74

10,841

17,486

64

8,794

16,632

77

9,852

17,110

47

6,901

16,582

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

Selected Tax Data by Type and/or County 37

COUNTY
Stewart Baker Schley Echols Clay

2000 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2001 County 1% Tax Distribution

THOUSAND DOLLARS

RANK

5,145

149

4,102

151

3,921

152

3,726

156

3,390

153

280,440 151 211,199 154 260,470 152 116,647 157 250,826 153

2000 ADJ. GROSSINCOME REPORTED (GA Returns)

2000 NET PROPERTY AND UTILITY DIGEST

PER CAPITA AMOUNTS OF THREE INDICATORS

THOUSAND DOLLARS
45,985 32,255 41,538 21,840 32,300

RANK
149 153 151 157 152

THOUSAND DOLLARS
106,337 96,085 70,860 78,731 62,989

RANK
144 149 153 152 154

1%COUNTY INCOME DIST. REPORTED

55

8,938

51

7,863

66

10,594

31

5,862

74

9,528

NET DIGEST
20,668 23,424 18,072 21,130 18,581

Quitman

2,610

158

Glascock

2,583

155

Webster

2,301

157

Taliaf erro

2,034

159

Other

154,476 156 166,909 155 112,764 158
96,104 159 -

16,939 158 28,157 154 23,686 156 15,673 159 5,067,610

47,155 158 56,830 155 48,688 157 55,147 156
0

59

6,490 18,067

65

10,901 22,002

49

10,294 21,159

47

7,706 27,113

TOTAL 8,383,915

1,303,981,249

157,455,921

220,299,787

156

18,781 26,276

NOTE: COUNTIES ARE LISTED IN DESCENDING ORDER PER 2000 CENSUS ESTIMATES

Note: Effective July 1, 2001, the Motor Vehicle Division with its automobile title and registration responsibilities was transferred from the Revenue Department to the newly created Department of Motor Vehicle Safety. Therefore, the number of motor vehicles sold in Georgia will no longer be listed in this Table. The amount of County 1% Tax Distribution will be listed by county.

Selected Tax Data by Type and/or County TABLE 15 - Corporation Income Tax Returns by Taxable Income Class - 2000 Tax Year Returns

TYPE OF CORPORATION AND NUMBER OF PERCENT

TAXABLE INCOME CLASS

RETURNS OF RETURNS

INCOME

NET TAXABLE INCOME

PERCENT OF NET TAXABLE

DOMESTIC CORPORATIONS

$1 - $5,000 $5,000 - $10,000 $10,000 - $25,000 $25,000 - $50,000 $50,000 - $100,000 $100,000 - $250,000 $250,000 - $500,000 $500,000 - $1,000,000 Over 1,000,000 NONE (NO TAXABLE INCOME)

2,274 1,075 1,889 1,828 1,480 1,009
376 240 388 71,455

2.77% 1.31% 2.30% 2.23% 1.80% 1.23% 0.46% 0.29% 0.47% 87.13%

$4,333,480 $7,865,672 $31,322,373 $67,475,376 $104,697,765 $155,720,505 $130,779,519 $169,199,820 $2,286,762,114
0

0.15% 0.27% 1.06% 2.28% 3.54% 5.26% 4.42% 5.72% 77.30% 0.00%

ALL DOMESTIC

82,014

100.00% $2,958,156,624

100.00%

FOREIGN CORPORATIONS

$1 - $5,000 $5,000 - $10,000 $10,000 - $25,000 $25,000 - $50,000 $50,000 - $100,000 $100,000 - $250,000 $250,000 - $500,000 $500,000 - $1,000,000 Over 1,000,000 NONE (NO TAXABLE INCOME)

1,562 533 969 845 822 967 612 465 711
14,258

7.18% 2.45% 4.46% 3.89% 3.78% 4.45% 2.81% 2.14% 3.27% 65.57%

$2,604,973 $3,872,629 $16,138,062 $30,635,873 $58,725,367 $157,909,169 $217,489,135 $331,914,974 $3,621,488,498
0

0.06% 0.09% 0.36% 0.69% 1.32% 3.56% 4.90% 7.47% 81.55% 0.00%

ALL FOREIGN

21,744

100.00% $4,440,778,680

100.00%

ALL CORPORATIONS

$1 - $5,000 $5,000 - $10,000 $10,000 - $25,000 $25,000 - $50,000 $50,000 - $100,000 $100,000 - $250,000 $250,000 - $500,000 $500,000 - $1,000,000 Over 1,000,000 NONE (NO TAXABLE INCOME)

3,836 1,608 2,858 2,673 2,302 1,976
988 705 1,099 85,713

3.70% 1.55% 2.75% 2.58% 2.22% 1.90% 0.95% 0.68% 1.06% 82.61%

$6,938,453 $11,738,301 $47,460,435 $98,111,249 $163,423,132 $313,629,674 $348,268,654 $501,114,794 $5,908,250,612
0

0.09% 0.16% 0.64% 1.33% 2.21% 4.24% 4.71% 6.77% 79.85% 0.00%

ALL CLASSES

103,758

100.00% $7,398,935,304

100.00%

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

38

COUNTY

Selected Tax Data by Type and/or County

TABLE 16 - 2001 Millage Rates by County - Alphabetically Listed

RATE

COUNTY

RATE

COUNTY

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

25.52 30.17 25.00 29.18 29.17 19.34 28.11 25.20 30.86 26.00 31.20 22.25 34.03 26.46 23.90 18.36 20.80 33.22 29.30 32.94 31.37 23.54 18.02 34.13 33.60 19.93 18.02 27.85 32.45 27.88 21.96 29.72 27.12 22.44 23.02 24.88 24.22 23.52 27.06 31.52 21.05 19.31 21.51 37.01 20.20 31.00 39.60 28.71 26.00 26.51 26.21 24.49 20.86

Ev ans Fannin Fay ette Floy d Forsyth Franklin Fulton Gilmer Glascock Gly nn Gordon Grady Greene Gwinnett Habersham Hall Hancock Haralson Harris Hart Heard Henry Houston Irwin Jackson Jasper Jeff Dav is 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
39

16.44 19.22 32.20 31.85 21.54 26.58 37.06 18.56 31.30 24.47 21.23 21.43 19.58 31.91 21.43 24.51 48.92 22.65 24.04 20.81 24.67 34.50 20.84 30.54 25.00 31.96 20.39 26.61 25.04 26.09 19.29 22.69 25.32 22.50 29.52 32.78 31.38 33.36 22.05 28.75 26.18 28.61 21.42 22.31 27.69 24.62 31.76 26.35 20.60 23.58 26.91 20.30 39.75

Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale Schley Screv en Seminole Spalding Stephens Stewart Sumter Talbot Taliaf erro Tattnall Tay lor Telf air Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington Way ne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth

RATE
30.50 24.83 16.39 27.65 24.77 21.30 22.13 20.09 24.64 22.57 19.02 27.69 15.96 26.90 27.32 35.57 25.74 20.00 28.58 31.90 24.90 23.91 25.87 31.31 26.95 31.65 22.27 19.79 24.84 22.01 25.13 20.83 11.00 28.94 26.61 29.11 27.43 13.60 27.51 18.85 28.03 32.56 28.95 25.99 26.29 32.70 21.68 21.78 25.15 26.61 21.30 25.13 25.00

COUNTY

Selected Tax Data by Type and/or County

TABLE 17 - 2001 Millage Rates by County - Numerically Listed

RATE

COUNTY

RATE

COUNTY

Towns Union Rabun Oglethorpe Ev ans Catoosa Chattooga Bulloch Gilmer Walker Putnam Fannin Jones Dawson Banks Greene Telf air Chattahoochee Screv en Pike Dodge Murray Jeff Davis Monroe Burke Hart Toombs Houston Emanuel Dade Gordon Pickens Wilkes Marion Grady Habersham Decatur Forsyth Wheeler White Clay ton Thomas Lowndes Pierce Bleckley Tay lor McDuff ie Coff ee Laurens Pulaski Haralson Lamar Colquitt

11.00 13.60 15.96 16.39 16.44 18.02 18.02 18.36 18.56 18.85 19.02 19.22 19.29 19.31 19.34 19.58 19.79 19.93 20.00 20.09 20.20 20.30 20.39 20.60 20.80 20.81 20.83 20.84 20.86 21.05 21.23 21.30 21.30 21.42 21.43 21.43 21.51 21.54 21.68 21.78 21.96 22.01 22.05 22.13 22.25 22.27 22.31 22.44 22.50 22.57 22.65 22.69 23.02

Coweta Carroll Montgomery Bry an Stewart Harris Cook Gly nn Elbert Hall Meriwether Polk Heard Peach Oconee Terrell Columbia Stephens Bacon Jackson Worth Jenkins Tif t Wilkinson Whitf ield Bartow Lanier Appling Schley Sumter Washington Berrien Early Johnson Macon Effingham Way ne Mitchell Brooks Echols Franklin Jeff erson Troup Wilcox Randolph Morgan Taliaf erro Crawf ord Cobb Richmond Twiggs Upson Paulding
40

23.52 23.54 23.58 23.90 23.91 24.04 24.22 24.47 24.49 24.51 24.62 24.64 24.67 24.77 24.83 24.84 24.88 24.90 25.00 25.00 25.00 25.04 25.13 25.13 25.15 25.20 25.32 25.52 25.74 25.87 25.99 26.00 26.00 26.09 26.18 26.21 26.29 26.35 26.46 26.51 26.58 26.61 26.61 26.61 26.90 26.91 26.95 27.06 27.12 27.32 27.43 27.51 27.65

McIntosh Quitman Cherokee Clay Walton Barrow Seminole Madison Douglas Lumpkin Treutlen Warren Turner Baldwin Baker Calhoun Lee Clinch Atkinson Newton Irwin Ben Hill Dooly Bibb Glascock Talbot Candler Lincoln Crisp Tattnall Miller Floy d Spalding Gwinnett Jasper Fay ette Clarke Ware Webster Liberty Camden Butts Long Chatham Brantley Charlton Henry Rockdale DeKalb Fulton Dougherty Muscogee Hancock

RATE
27.69 27.69 27.85 27.88 28.03 28.11 28.58 28.61 28.71 28.75 28.94 28.95 29.11 29.17 29.18 29.30 29.52 29.72 30.17 30.50 30.54 30.86 31.00 31.20 31.30 31.31 31.37 31.38 31.52 31.65 31.76 31.85 31.90 31.91 31.96 32.20 32.45 32.56 32.70 32.78 32.94 33.22 33.36 33.60 34.03 34.13 34.50 35.57 37.01 37.06 39.60 39.75 48.92

INDEX
Beer Licenses Beer Taxes Cigarand Cigarette License Comparisons and Trends
County economic indicators County millage rates 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 Electronic Filing Results 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 T axes 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 Co m mo di ty LOST 1% Distribution to Counties Total collections Wine Licenses Wine Taxes
41

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