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