2003 statistical report [2003]

Georgia Department of Revenue
2003 STATISTICAL REPORT
Bart L. Graham Commissioner

January 12, 2004
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, 2003. Georgia, like many other states, has experienced declining revenues during the past fiscal year. During this reporting period, Georgia's net collections totaled $12,709,798,614.95, a decrease of $335,147,885.02, or 2.6 % less than fiscal year 2002.
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,
Bart L. Graham

FORWARD

At the Georgia Department of Revenue, we strive to create a government agency that effectively and efficiently administers Georgia's tax laws. The Department consistently focuses on providing quality service to its customers through a highly motivated and well-trained work force, which is effectively organized and uses state-of-the-art technology. Our customers include all Georgia citizens, its businesses, other State agencies, local governments, the Governor and the General Assembly.

Few Georgians realize the prominent role the Department of Revenue (DOR) plays in their daily lives. The Department not only collects 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 the taxes collected by the Department and a brief history of each.

Sales and Use Tax

Georgia's Sales and Use Tax was initiated in April 1951, 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's adoption and presently produces one-third of the state's tax revenue. The statewide rate was increased to 4% on April 1, 1989.

The sales tax rate ranges from four to seven percent of the purchase price or rental charge of tangible personal property sold or rented in Georgia. Tax rate varies among counties because of Local Option taxes. An additional 1% was added in 1972 for Fulton and Dekalb Counties as dedicated revenue for the construction and operation of the Metropolitan Atlanta Rapid Transit Authority. The Revenue Department collected more than $273 million for MARTA in the past fiscal year. A 1% Local Option Sales Tax, which began in 1975, generated $928 million in revenue, which was distributed to 154 counties and 460 municipal governments during the past fiscal year. A Special Purpose 1% Sales Tax began July 1, 1985 and produced $736 million for 142 county governments during the past fiscal year. On July 1, 1997, a 1% Homestead Local Option Sales Tax began in DeKalb and Rockdale counties. 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 $95 million for its two counties and the Education tax generated over $1.1 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 changes in the law since its inception. About 80% of the Georgia Personal income is represented in the collections of this tax each year. Although this is an overall proportional tax, most people agree that it is slightly regressive in that lower income households spend a larger percentage of their income on items subject to the sales tax than do higher income households.

Sales and Use tax is shown by: Commodity Total Collections

Pages "

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

Individual Income Tax

Georgia's Individual Income Tax was initiated in 1929. For two years it was assessed at one third of the federal rate. A graduated system began in 1931 and was revised in 1937 to essentially today's graduated scale. 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:

Total County Gross income comparisons Charts

Pages " " "

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

Motor Fuel Tax

Georgia's Motor Fuel tax is the oldest major tax presently in use. Georgia was one of 10 states that adopted this tax source in 1921. Five states had initiated the use of Motor Fuel taxation in 1919 and 1920. All 48 states began motor fuel taxation by 1929. It 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 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, 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. On July 1, 1979, 3% from Sales Tax was added as a Second Motor Fuel tax. Effective January 2004, the 3% Second Motor Fuel Tax is collected as part of a cent per gallon Prepaid State tax on motor fuels. Both the excise tax and the Prepaid State tax are imposed on the wholesaler. Motor fuel taxes are presented on Pages 1, 7, 8, and 18.

Corporate Income Tax

Georgia's Corporate Income Tax was initiated in 1929 and for two years was assessed at one third of the federal rate. The rate was changed to 4% in 1931; 5 1/2% in 1937; 7 1/2% in 1949-50 (temporarily); 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 12 cents. Effective July 1, 2003, the state excise tax on a pack of 20 cigarettes was increased to the present 37 cents a pack. Most states have increased cigarette taxes rapidly in recent years, with the median tax rate for all states being 60 cents per pack as of January 2004. On a scale of 1 to 50 with 1 being the highest rate, Georgia's cigarette tax rate

iii

FORWARD
ranks 38th in the nation.
Effective July 1, 2003, a state excise tax was placed on loose and smokeless tobacco, where there had been none previously. The new tax on loose and smokeless tobacco is 10% of the wholesale cost price. Also, on July 1, 2003, the following rate changes occurred. The tax rate on `little cigars', those weighing not more than 3 pounds per thousand, increased from 2 mills to 2 mills each and the tax on all other cigars increased from 13% to 23% of the wholesale cost price.
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. However, 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 2002 was approximately 26.29 mills; the amount collected for the State in each county is 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 assessment in each county is reviewed. There are currently 239 utility systems consisting of 21 Railroad, 90 Telephone, 59 Electric, 4 Private Gas, 23 Municipal Gas, and 5 Pipeline Companies. There are currently 37 airline companies who's flight equipment is assessed based on the equipment's value, relative usage in Georgia, and the average level of assessment in each county.
The Division also prepares final assessed 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 346 railroad equipment car companies.
iv

FORWARD
Tax Data Available by County Personal income tax returns have been tabulated by county and are shown in Table 12 on pages 24, 25
and 26. Table 13, beginning on page 27, shows assessed property values of the gross general digest, net general digest and public utility digest; and 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, CPM Statistical Research Officer 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, 2003

5

Net Collections by Georgia Department of Revenue for Fiscal Years ended in 1939 to 2003 -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 2001, 2002 and 2003 - 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, 2003 -Table 1

15

Sales and Use Tax Collections by Month, Calendar Years 2000, 2001 and 2002 -Table 2

16

Growth Trend of Personal Income Tax - Table 3

17

Motor Fuels and Motor Carriers, Detailed Data for FYE 2003 - Table 4

18

Personal Income Tax Returns by Income Class - 2001 Income -Table 5

19

Excise Taxes and Fees in Detail for FYE 2003 - Table 6

20

Growth in Sales Tax Distributions for Fiscal Years 2001, 2002 and 2003 - Table 7

21

Electronic Filing Results for Fiscal Year 2003 - Table 8

21

Taxable Values of General Property an Utilities - Table 9

22

Net Property Tax Collections by Category for FYE 2002 - Table 10

22

Taxable Value of General Property and Public Utilities by Class of Property 2002 an 2003 - Table 11 23

2001 Personal Income Tax Data by County - Table 12

24

Selected Tax Statistics by County - Table 13

27

Three Economic Indicators by County with Rankings and Per Capita Amounts - Table 14

32

Corporation Income Tax Returns by Income Class 2001 Tax Year Returns - Table 15

38

2002 Millage Rates by County - Alphabetically Listed - Table 16

39

2002 Millage Rates by County - Numerically Listed - Table 17

40

Index

41

vi

ORGANIZATION
Sources of Revenue Tax Dollars for Fiscal Year Ending June 30, 2003 $12,709,798,614.95

Estate Tax Tobacco Tax Miscellaneous Liquor, Beer & Wine Tax Motor Fuel Tax Corporation Income Tax Sales and Use Tax Personal Income Tax

$88,496,147 $112,473,724 $141,232,899
$141,998,183 $491,966,242 $470,056,729

$4,991,882,126 $6,271,692,565

$$01,000,000,00$02,000,000,00$03,000,000,00$04,000,000,00$05,000,000,00$06,000,000,00$07,000,000,000

1

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

ADMINISTRATIVE OFFICES Commissioner, Ste 15300, Phone 2100 Assistant Commissioner, Ste 15300, Phone 2100 Program Management Unit Director, Ste 11208, Phone 2121 Taxpayer Advocate, Ste 15300, Phone 2100 Budget Director, Ste 11300, Phone 2109 Budget Officer, Ste 11306, Phone 2108 Central Accounting, Ste 17200, Phone 2222 E.E.O. Officer, Ste 2324, Phone 2190 Electronic Funds Transfer, Ste 17235, Phone 2220 Hearing Officer, Ste 15116, Phone 2210 Internal Audit, Ste 4250, Phone 2136 Internal Investigations, Ste 2336, Phone 2180 Personnel, Ste 2225, Phone 2140 Payroll, Ste 2225, Phone 2140 Procurement, Ste 2216, Phone 2270 Public Information, Ste 15114 Phone 2106 Training Director, Ste 4305, Phone 2262 Statistical/Research/OIC Program, Ste 15110, Phone 2205
ALCOHOL & TOBACCO DIVISION Director, Ste 4200, Phone 4900 Assistant Director, Ste 4203, Phone 4900 Audit Section, Ste 4222, Phone 4870 Enforcement personnel are located at each Revenue Regional Office Enforcement Supervisory Personnel: Albany, Gilbert Lyons, Special Agent in Charge (229) 430-4404 Columbus, Michael W. Earnest, Special Agent in Charge (706) 649-1131 South Atlanta Metro, Malcolm S. Bennett, Special Agent in Charge (404) 968-0401 Savannah, William A. Capps, Special Agent in Charge (912) 353-3001
COMPLIANCE DIVISION Director, Ste 18100, Phone 6400 Audit Administrator, Ste 18100, Phone 6400 Collections Administrator, Ste 18100, Phone 6400 Field Assistance, Ste 18100, Phone 6340 Special Collections, Ste 16100, Phone 6354 Special Procedures Section, Ste 16100, Phone 6344 Taxpayer Assistance, Ste 322, West Tower, Phone 404-656-4071 Bankruptcy Section, Phone 404-968-0410 Tradeport, 4245 International Pkwy, Hapeville/30354-3903
REGIONAL OFFICES ALBANY - 2700 Palmyra Rd. 31707-1885
Bennie 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 North Point Plaza, Suite I, 1214 E. Peterson/31533-0341
Randal Sanders, Mgr. P.O. Box 943/31534-0943; (912) 389-4094

LITHIA SPRINGS - 351 Thornton Rd., Suite 101/30122-1589 Dorothy Black, Mgr P.O. Box 1079-30122/7079; (770) 732-5812
MACON - 630 North Ave., Suite B/31211-1493 Kerry Herndon, Mgr P.O. Box 4368/31208-4368; (478) 751-6055
SOUTH ATLANTA METRO 4245 International Pkwy., Hapeville/ 30354-3903 Christy Archer, Mgr P.O. Box 16749/30321/0749 (404) 968-0480
ROME - 1401 Dean St., Suite E/30161-6494 Paul Cochran, Mgr. P.O. Box 6004/30162-6004; (706) 295-6061
SAVANNAH - 6606 Abercorn St, Ste 220/31405-5831 Cynthia Cyr, Mgr P.O. Box 13547/31416-0547; (912) 356-2140
TUCKER - 2082 E. Exchange Place, Suite 120/30084-5334 Jerry S. Sewell, Mgr; (770) 724-6500
INCOME TAX DIVISION Director, Ste 7100, Phone 2400 Corporate Conferee, Ste 15318, Phone 2401 Individual Conferee, Ste 15316, Phone 2399 Corporation Audit, Ste 10300, Phone 2427 Individual Operations, Ste 7200, Phone 2300 Withholding, Ste 7100, Phone 2311 Trust & Estate Section, Ste 9108, Phone 2402 Refund Inquiry, Ste 10300, Phone 4470
INFORMATION SYSTEMS Assistant Commissioner for Technology, Ste 6305, Phone 6004
PROCESSING CENTER Tradeport, 1200 Tradeport Blvd., Atlanta/30354-1200 Director, Ste 1038, Phone 404-362-6401 Assistant Director, Ste 1038, Phone 404-362-6432
PROPERTY TAX DIVISION Tradeport, 4245 International Pkwy, Hapeville/30354-3903 Director, Phone 404-968-0707 Assistant Director, Phone 404-968-0707 Intangible Recording Tax, Phone 404-968-0707 Motor Vehicle Assessments, Phone 404-988-0707 Real Estate Transfer, Phone 404-968-0707 Unclaimed Property, Phone 404-968-0569 Public Utilities, Phone 404-968-0707
SALES AND USE TAX DIVISION Director, Ste 8300, Phone 6626 Assistant Director, Ste 8300, Phone 6627 Contract Section, Ste 8300, Phone 6645 Error Resolution Section, Ste 8300, Phone 6678
MOTOR FUEL TAX UNIT Assistant Director, Ste 9227, Phone 6706 Distributor Section, Ste 9227, Phone 6704 Motor Carrier Section, Ste 9227, Phone 6707
TAXPAYER ACCOUNTING DIVISION Director, Ste 3100, Phone 4300 Taxpayer Registration, Ste 3100, Phone 4490 Registration Forms, Ste 3100, Phone 4490 Taxpayer Services, Ste 3100, Phone 4480 Refund Inquiry, Ste 3100, Phone 4470

2

ORGANIZATION

ORGANIZATION OF THE DEPARTMENT OF REVENUE

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

ADMINISTRATIVE

INTERNAL ADMINISTRATION

Provides administrative services for all Divisions within the Department. Included are the program management unit, budget office, hearing office, EEO office, internal audit/operations analysis unit, personnel office, public information office, procurement, cashiering, accounting, research office, special investigations, and training.

Provides support services to other Divisions within the Department. Included are return processing, imaging, data capture, records management, retrieval services and mail handling.
PROPERTY TAX

ALCOHOL AND TOBACCO
Enforces all laws and regulations pertaining to the manufacture, possession, transportation, and sale of legal and illegal alcoholic beverages, tobacco products and the possession and operation of coin-operated amusement machines within the State. The Division is charged with licensing the sale of alcoholic beverages, tobacco products, and coin-operated amusement machines and is also charged with enforcing the Motor Fuel and Motor Carrier Laws. A criminal investigative staff performs specialized investigations for licensing, sales of alcoholic beverages to underage persons and assists other state, local, and federal enforcement agencies in related investigative matters.
COMPLIANCE
Utilizes a staff of professional tax specialists to audit tax accounts (Income, Sales, Motor Fuel and Alcohol). Audits are performed nationwide. Provides taxpayer information and assistance at 11 regional office locations. Conducts taxpayer education seminars and workshops to assist taxpayers in developing a better understanding of tax laws. Continually examines taxpayer registrations, compliance with filing deadlines, and collects all delinquent accounts.

Administers all Property Tax laws and regulations. This Division is charged with the overall supervision of the Ad Valorem Tax including the approval of all county tax digests, the proposed assessment of all public utility property, the preparation of the assessment manual for motor vehicle property and the administration of county property revaluation programs. The Division also has administrative oversight of the Intangible Recording Tax, Real Estate Transfer Tax, and administers the laws and regulations as set forth in the Unclaimed Property Act.
SALES AND USE TAX
Administers all laws for Sales and Use Tax. Issues regulations pertaining to Sales and Use Tax and manages all taxpayer protests, exemptions and hearings. Also administers the 1% MARTA, Local Option, Special Purpose Sales Tax, Homestead Local Option Sales Tax and Education Tax; and separately accounts for the 3% sales and use tax on motor fuel.
Administers all laws for Motor Fuel Tax and Motor Carrier Road Tax. The Motor Fuel Tax Unit oversees the licensing of Motor Fuel distributors and issuance of permits to motor carriers. The Unit also issues regulations and manages all taxpayers protest and hearings pertaining to Motor Fuel laws.

INCOME TAX

TAXPAYER ACCOUNTING

Administers the Income Tax laws imposed on net income of individuals, fiduciaries, and corporations and administers the Corporation Net Worth Tax. The Division also issues regulations and policy statements pertaining to Income Tax. Also oversees the administration of tax incentives programs related to income tax credits. Manages all taxpayer protests and hearings.

Registers all business and individual tax accounts and maintains a registration system on all taxpayers. Supervises the Accounts Receivable and Payable of all accounts for Income Tax, Corporate Tax, Withholding Tax, Tax Estimates, Sales Tax, and Motor Fuel.

INFORMATION SYSTEMS

The Information Systems Division manages information technology systems for all areas of tax administration for the Revenue Department. The Division maintains, enhances and develops new applications as requested.

4

ORGANIZATION
Revenue Highlights for Fiscal Year 2003
During the past fiscal year, Georgia, like most other states, experienced a general economic decline. Total collections were $12,709,798,614.95 representing a decrease of $335,147,885.02 or 2.6 % less than collections for fiscal year 2002.
Despite sluggish revenue collections, there were many highlights for the year which benefited Georgians. Several of these highlights will position the Department to more efficiently collect Georgia's revenue once the revenue downturn improves. Highlights include: - Governor Sonny Perdue swore in Bart L. Graham as Georgia's new Revenue Commissioner on
June 12th. Commissioner Graham most recently served as Georgia's Deputy Chief Financial Officer. He assisted in developing legislative agendas for state agencies and a long-term financial strategy for the state. Commissioner Graham replaced T. Jerry Jackson, who joined the law firm Troutman Sanders in Atlanta. - The Department processed 4 million individual income tax returns during the 2002 tax season and issued refunds to 2.856 million taxpayers. The average refund amount was $505. - The Department processed over 1.7 million electronically filed returns. In an effort to further promote electronic filing, Georgia formed a Free File Alliance with companies that agreed to provide free electronic services to qualified taxpayers. - House Bill 43 was passed by the Georgia General assembly, which created a new withholding "semi-weekly" filing status and changed the withholding tax filing and payment requirements for some employers. Under House Bill 43 employers, who withhold or are required to withhold over $50,000 during the 12-month look-back period, must remit tax via electronic funds transfer. These new requirements become effective on April 1, 2004. - The Department initiated an aggressive plan aimed at 420,693 deficient taxpayers. This number includes 287,068 individuals who owe income tax and the remainder are businesses which are delinquent in paying withholding, sales and use and corporate income taxes. Phase one of the four-phase plan was initiated in mid-September with the mailing of proposed assessment notices to 13,000 delinquent individual taxpayers. The core feature of the plan is to reduce the amount of time between initial notification of proposed assessment to turning the account over to a private collection agency. - Between October 1 and December 31, the Revenue Department reviewed the alcoholic beverage licenses of approximately 17,000 individuals and businesses, and cross checked the license holder's various state tax accounts to ensure there were no outstanding obligations. The Department did not renew the alcohol beverage license of business/individuals with outstanding obligations. - Changes in Georgia Law now allow business enterprises to take tax credits ranging between $750 and $3,500 for each job created that meets the criteria set forth in state statute 48-7-40. The Department is promulgating regulations detailing the available credits. - New tobacco excise taxes were added to loose or smokeless tobacco and existing tobacco excise taxes were increased on cigars and cigarettes, effective July 1, 2003. - Property Tax Division restructured and reconstituted, including administrative personnel changes. - The Compliance Division implemented two major technology projects, which significantly enhance the Department's collection capabilities. - The Federal Treasury Offset Program, which intercepts federal income tax refunds to offset
Georgia Individual Income Tax liabilities, produced $8 million. This was $5 million more than was estimated. - A phased revision to the program the department utilizes in administering its contracts with private collection agencies was successfully implemented in June, 2003. - Hosted the 53rd annual meeting of the Southeastern Association of Tax Administrators in Savannah. The four-day conference featured speakers and discussions regarding all tax types. - New expense control procedures implemented reducing purchasing thresholds.
5

ORGANIZATION

TABLE H-1 - Net Revenue Collections By Georgia Department of Revenue For Fiscal Years 1939 Through 2003 (Net of Commissions and Refunds)

F IS C A L YEAR

AMOUNT

F IS C A L YEAR

AMOUNT

F IS C A L YEAR

AMOUNT

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 2003

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 12,709,798,615

MONTH

FY 2000

FY 2001

FY 2002

FY 2003

FY 2004

July August September

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

1,057,636,395 996,187,006 1,156,355,887 1,081,588,388 1,178,209,776 1,101,613,262

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

819,600,483 980,457,131 1,240,683,849

October November December

1,052,670,433 1,057,030,851 1,052,864,790

1,196,670,283 1,112,093,996 1,096,071,040 1,049,971,210 1,112,738,979 1,044,037,438

1,033,123,273 1,051,556,113 1,072,438,381

1,095,874,000 1,085,951,510 1,106,290,934

January February March

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

1,461,297,527 1,363,275,428 1,074,356,276 998,506,056
855,275,809 763,857,149

1,367,201,414 946,729,548 800,036,732

April May June

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

1,027,277,763 922,505,003 1,366,917,746 1,318,954,593 1,368,200,488 1,334,712,459

940,180,272 1,290,078,941 1,259,965,791

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 YEARS 2001, 2002 and 2003

Collections in Millions Percentage Changes Absolute Changes

2001 2002 2003 01 - '02 02 - '03 01 - '02 02 - '03

Net Revenue Collections (335) General Sales and Use Tax 371 Motor Fuel Tax 4 Personal Income Tax (442) Corporate Income Tax (95) Liquor, Beer & Wine Tax (1) Cigars and Cigarette Tax 26 Motor Vehicle Fees Other Tax Revenues (216)

13,934 13,045 12,710

-6.38%-2.57%

(889)

5,139 4,621 4,992

-10.08%8.03%

(518)

474

488

492

2.95%0.82%

14

6,923 6,714 6,272

-3.02%-6.58%

(209)

690

565

470

-18.12%-16.81%

(125)

140

143

142

2.14%-0.70%

3

87Collec8t6ions B1y12Tax Type -1.15%30.23%

237

71

- -70.04% -100.00%

(166)

243

357

141

46.91%-60.50%

(1)
(71) 114

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

2001 2002 2003

1112468024,,,,,,,000000000000000000000,,,,,,,000000000000000000000,,,,,,,0000000000000000000000

7

ORGANIZATION

TABLE H-2 - Net Revenue Collections by Tax Type Fiscal Years 2001, 2002 and 2003
Net of Commissions and Refunds (1)

Dollar amounts for fiscal years ending June 30

2001

2002

2003

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

474,014,202.99 87,118,650.42 37,348,259.36 82,257,496.31 20,367,972.86
701,106,581.94

488,002,001.92 85,884,367.85 38,023,038.81 84,435,220.94 21,019,390.71
717,364,020.23

491,966,242.16 112,473,723.98
39,343,414.53 81,316,442.09 21,338,326.41 746,438,149.17

GENERAL SALES AND USE TAX (4)

5,139,313,821.15

4,620,882,987.75

4,991,882,126.33

PERSONAL INCOME TAXES

6,922,895,405.30

6,714,191,160.63

6,271,692,564.90

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

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

13,224,698.13 27,868,334.00 470,056,728.81 511,149,760.94

License Tags

192,881,640.81

59,784,033.84

-

Title Registration Fees

44,224,285.91

11,477,804.00

-

MOTOR VEHICLE FEES (3)

237,105,926.72

71,261,837.84

-

ESTATE TAXES

126,114,452.89

123,033,504.67

88,496,147.33

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

45,984,162.68 36,614.54
1,252,749.11 1,046,589.67
737,350.42 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

56,813,583.46 5,972.33
1,059,272.18 1,983,940.68 2,398,481.29 62,261,249.94

Motor Carrier Collections & Distributions

(28,779,997.02)

Motor Carrier Decals, Citations & Temp Permits 315,968.00

MOTOR CARRIERS, TAXES AND FEES

(28,464,029.02)

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

(27,768,951.58) -
(27,768,951.58)

Coin-Operated Amusement Machines, Licenses 2,447,070.00

Liquor Dealers, Licenses

634,311.88

Beer Dealers, Licenses

984,118.02

Cigar and Cigarette Dealers, Licenses

15,120.00

Wine Dealers, Licenses

778,187.45

Contractors Fees

7,535.42

Local Sales Tax 1% Collection Fees

32,783,592.23

Other Collections

29,296,637.19

OTHER TAXES OR FEES

66,946,572.19

TOTAL NET REVENUE COLLECTIONS

13,934,125,748.75

3,896,571.00 556,205.17 873,652.09 128,473.05 699,125.88 7,220.00
32,423,935.63 126,347,008.37 164,932,191.19 13,044,946,499.97

1,665,400.00 538,180.01 708,649.49 15,940.00 587,335.50 4,765.00
32,394,169.48 29,733,128.44 65,647,567.92 12,709,798,614.95

(1) Commissions authorized by law for collecting and assessing totaled $88,398,229.61 in FY 2001, $12,789,991.62 in FY 2002 and $66,807,107.26 in FY 2003. Refunds paid through the Department of Administrative Services totaled $1,544,830,856.92 in FY 2001, $1,623,505,543.64 in FY 2002 and $1,817,918,193.58 in FY 2003.
(2) Amounts for motor carrier fuel (mileage) tax are included in "Motor Fuel Taxes" amounts as shown in Chart 1. (3) Effective July 1, 2001, the Motor Vehicle Division was transferred to the newly created Department of Motor Vehicle
Safety. (4) Total includes Motor Fuel Sales Tax of $228,943,089.98 in FY 2001, $194,726,956.38 in FY 2002 and $467,739,805.54
in FY 2003.

8

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

$8,000,000,000 $7,000,000,000 $6,000,000,000 $5,000,000,000 $4,000,000,000 $3,000,000,000 $2,000,000,000 $1,000,000,000
$0 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003

Other Sources

Selective Sales Taxes

General Sales and Use Tax Income Tax

9

Fiscal Year

ORGANIZATION

TABLE H-3 - Trend in Georgia's Total State Tax Revenues by Major Sources 1992 - 2003 (In Millions)

Department Of
Revenue

Other Agencies

Grand Total
(1)

Breakdown of Grand Total by Major Source

General Sales
and Use

Selective Sales Taxes

Income Taxes
(2)

Other Taxes or
Fees

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

1,013

7,279

599

2003

12,710

476

13,186

4,992

1,070

6,742

382

1992 2003

96.4

3.6

100

38.5

96.4

3.6

100

37.9

9.7

47.6

4.3

8.1

51.1

2.9

TABLE H-4 - Comparative Trends in Georgia's Personal Income and State Income Tax Receipts, 1992 to 2003

Fiscal Year Ending June 30 (1)

Total Personal Income

Amount (millions of $)

Change From Prior Year (%)

Personal Income Tax Receipts

Net Amount ($1,000)

Change From Prior Year (%)

"Income Elasticity Ratio" (2)

1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003

116,879 128,112 135,613 145,373 159,800 172,935 183,757 200,104 213,508 231,412 239,754 245,707

4.91 9.61 5.86 7.20 9.92 8.22 6.26 8.90 6.70 8.39 3.60 6.18

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 6,271,693

4.8 9.9 5.6 7.2 10.3 12.3 12.2 6.88 11.64 8.77 (3.01) (9.41)

0.984 1.032 0.964 0.996 1.037 1.499 1.946 0.773 1.738 1.046 (0.836) (1.523)

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

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

10

COMPARISON - REGIONAL AND NATIONAL

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

35.0 30.0 25.0 20.0 15.0 10.0

29.8 30.4 30.8

23.6 24.3

25.4 26.9 27.9

20.6 21.2 22.1

18.3

19.1

19.9

20.8

22.1 23.0

24.2

25.1 26.5 27.2 27.7

26.5 28.1 28.5 28.7

20.6 22.2 23.1 23.9 25.4

Georgia

18.9 19.7

Southeast

U.S.

5.0

0.0 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002

Source: Bureau of Economic Analysis

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

61.0

61.2 70.0

60.0 61.0
50.0
40.0
30.0
20.0
10.0

44.9

34.9 36.7
30.8

28.0 29.0

28.0

26.2

22.6 20.0

0.0 77 to 82

82 to 87

87 to 92

92 to 97

Source: Bureau of Econom ic Analysis

97 to 02

Georgia Southeast U.S.
21.3 20.4

11

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

20.00%

15.00% 10.00%

Georgia Southeast

5.00%

0.00% 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002
Source: Bureau of Econom ic Analysis

CHART 6 - Total Personal Income Percent Increase Comparisons By Period

80.0

73.6

70.0

74.0

60.0

50.0

40.0

30.0

20.0

10.0

0.0 77 to 82

67.6
59.5 45.8

41.5 35.4
38.8
48.0 39.2

Georgia Southeast U.S.

37.1 31.7 33.7

28.3 28.7

82 to 87

87 to 92

92 to 97

Source: Bureau of Econom ic Analysis

97 to 02

12

COMPARISON - REGIONAL AND NATIONAL
CHART 7 - Per Capita Comparison of State Tax Collections: 2002

$2,000

$1,800

$1,600

$1,400

$1,200

$1,000

$800

$600

$400

$200

$0

U.S. AVG.

AL

FL

TOTAL TAX REVENUE LICENSES

GA

NC

SC

TN

SALES & GROSS RECEIPTS INCOME & OTHER TAXES

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

TOTAL TAX REVENUE SALES & GROSS RECEIPTS LICENSES INCOME & OTHER TAXES

U.S. AVG. $1,821 $907 $122 $792

AL $1,490
$754 $88
$648

FL $1,459 $1,132
$93 $234

GA $1,603
$703 $58
$842

NC $1,867
$789 $106 $972

SC $1,397
$769 $76
$552

TN $1,345 $1,043
$144 $158

13

COMPARISON - REGIONAL AND NATIONAL

CHART 8 - Relation of State Tax Collections To $1,000 Personal Income by State: 2002
$70

$60

$50

$40

$30

$20

$10

$0

U.S. AVG.

AL

FL

TOTAL TAX REVENUE LICENSES

GA

NC

SC

TN

SALES & GROSS RECEIPTS INCOME & OTHER TAXES

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

TOTAL TAX REVENUE SALES & GROSS RECEIPTS LICENSES OTHER TAXES

U.S. AVG. $60 $30 $4 $26

AL

FL

GA

NC

$61

$51

$57

$69

$31

$40

$25

$29

$4

$3

$2

$4

$26

$8

$30

$36

SC

TN

$57

$50

$31

$39

$3

$5

$22

$6

14

Selected Tax Data by Type and/or County
TABLE 1 - Sales and Use Tax Revenues by Business Group, Fiscal Year Ended June 30, 2003

BUSINESS GROUP

COLLECTIONS

Food Apparel General Merchandise Automotive Home Lumber Service Manufacturers Utilities Miscellaneous

$728,477,490.92 $157,202,673.20 $660,093,128.19 $747,453,440.72 $390,914,420.30 $419,651,610.78 $408,805,238.03 $203,946,289.58 $540,911,988.39 $307,399,351.24

Total

$4,564,855,631.35

PERCENT

16.0% 3.4%
14.5% 16.4%
8.6% 9.2% 9.0% 4.5% 11.8% 6.7%

TOTAL ALL GROUPS (1)

$4,564,855,631.35

Accounting Adjustments Net

$427,026,494.98

TOTAL "NET COLLECTIONS"

$4,991,882,126.33

Vendor Discount

$46,316,329.14

Adjusted Total Revenue

$5,038,198,455.47

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

Manufactures 4.5%
Services 9.0%

Utilities 11.8%

Mis cellaneous 6.7%

Food 16.0%

Apparel 3.4%

Lumber 9.2%

Home 8.6%

Autom otive 16.4%

General Merchandise 14.5%

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

15

Selected Tax Data by Type and/or County
TABLE 2 - Sales and Use Tax Collections by Month Calendar Years 2000, 2001 and 2002

Month

2000

2001

2002

January

386,651,458.50 475,899,500.50

445,004,328.84

February

378,610,779.18 383,754,689.38

401,354,357.64

March

406,627,198.35 429,548,990.74

377,540,865.75

April

429,038,728.02 410,149,847.08

393,494,196.00

May

417,103,834.27 419,856,708.69

458,236,349.17

June

408,921,097.82 459,657,177.34

538,790,429.40

July

406,601,323.26 393,736,882.72

373,386,173.73

August

449,977,585.36 449,924,768.62

409,345,708.55

September

433,356,139.94 368,517,457.22

315,636,175.25

October

409,247,948.82 388,555,672.34

422,712,165.04

November

443,623,179.09 427,359,089.07

405,092,909.58

December

404,744,190.09 383,503,881.63

373,256,255.68

Total

4,974,503,462.70 4,990,464,665.33 4,913,849,914.63

Note: All figures include 2nd Motor Fuel Tax

Collection Comparison By Month and Year

600,000,000.00

400,000,000.00

200,000,000.00

0.00

J

F

M

A

M

J

J

A

S

O

N

D

2000 2001 2002

16

Year of Earnings
1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
Year of Earnings
1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
Year of Earnings
1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001

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

Number of Returns

Adjusted Gross Income Reported

Taxable Income Reported

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 3,650,428

71,753,093,318 75,329,837,023 83,090,467,678 87,961,433,702 96,300,663,178 104,219,481,959 112,437,194,733 118,870,444,695 132,507,265,284 152,855,647,539 157,455,920,617 150,635,841,481

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 93,022,750,011 107,079,737,545 117,845,447,813 111,049,520,500

Annual Numerical Increase

Number of Returns

Adjusted Gross Income Reported

Taxable Income Reported

39,050 11,351
8,677 132,095 109,279 111,936
90,480 (36,685) 207,492 188,557 103,659
21,138
Number of Returns

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 (6,820,079,136)

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 (6,795,927,313)

Annual Percentage Increase

Adjusted Gross Income Reported

Taxable Income Reported

1.47% 0.42% 0.32% 4.85% 3.83% 3.78% 2.94% -1.16% 6.63% 5.65% 2.94% 0.58%

4.57% 4.98% 10.30% 5.86% 9.48% 8.22% 7.89% 5.72% 11.47% 15.36% 3.01% -4.33%

4.38% 6.39% 11.28% 6.48% 7.11% 6.80% 14.12% 6.67% 9.87% 15.11% 10.05% -5.77%

17

Tax Liability
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 6,043,449,199
Tax Liability
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 (317,814,382)
Tax Liability
5.32% 3.83% 7.21% 8.98% 6.66% 9.57% 11.75% 7.06% 9.86% 13.73% 9.11% -5.00%

Selected Tax Data by Type and/or County

TABLE 4 - Motor Fuel and Motor Carrier Detailed Revenue Data for Fiscal Year 2003

MOTOR FUEL

GROSS TAXABLE GALLONAGE BY PRODUCT

Gasoline Diesel Fuel LPG Compressed Natural Gas Aviation Gasoline Other Total Motor Fuel Gallons

4,967,804,007 1,628,311,886
3,553,741 8,220,281
803,482 8,809,905

6,617,503,303

TAX REVENUES BY PRODUCT (Dollars)

Gross Collections Gasoline Diesel Fuel LPG Compressed Natural Gas Aviation Gasoline Other Penalties & Interest - Motor Fuel Sub-total Motor Fuel Collections

$ 372,585,300.56 122,123,391.48 266,530.57 616,521.07 60,261.17 660,742.89 895,216.72

$ 497,207,964.46

LESS - COMMISSIONS DEDUCTED BY DISTRIBUTORS

Gasoline Diesel Fuel LPG Other Sub-total Commissions & Distributions

$ 2,744,057.23 899,736.37 1,665.93 4,495.64

$ 3,649,955.17

LESS - REFUNDS (Retail Dealer and Agriculture)

Motor Fuel Refunds (Agricultural & Retail Dealers) $ Distributor Refunds & Adjustments Sub-total Refunds

1,548,768.22 42,998.91

$ 1,591,767.13

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

MOTOR CARRIER

SOURCE AND AMOUNT OF REVENUE (Dollars)

Motor Carrier Road Use Tax

IFTA Road Use Tax Collected

$ 10,625,759.95

Penalties & Interest

189,743.18

Adjustments (Refunds)

IFTA Refunds GA Motor Carriers

(528.13)

IFTA Jurisdictional Distributions

(38,583,926.58)

Sub-total Motor Carrier Collections & Distributions

$ (27,768,951.58)

(Gallons) $ 491,966,242.16

MOTOR FUEL TRUCK REGISTRATION FEES

Decals

$

Adjustments, Net (Citations)

Sub-total Motor Fuel Truck Registration Fees

-

$

-

TOTAL MOTOR CARRIER TAX & REGISTRATION FEES
18

$ (27,768,951.58)

Selected Tax Data by Type and/or County 19

INCOME LEVEL

NUMBER OF RETURNS

TABLE 5 - Georgia Personal Income - 2001 Returns by Income Class

% TOTAL RETURNS

NET TAXABLE INCOME

% TOTAL INCOME

AVERAGE NTI

TOTAL TAX

AVERAGE TAX

EXEMPTIONS

OVER MILLION

OVER 500,000

OVER 100,000

OVER 50,000

OVER 30,000

OVER 25,000

OVER 20,000

OVER 15,000

OVER 14,000

OVER 13,000

OVER 12,000

OVER 11,000

OVER 10,000

OVER 9,000

OVER 8,000

OVER 7,000

OVER 6,000

OVER 5,000

OVER 4,000

OVER 3,000

OVER 2,000

OVER 1,000

TO

1,000

TOTALS

4,248 9,231 260,003 625,107 594,660 219,513 260,790 287,313 59,197 60,783 61,299 61,521 65,787 65,223 64,737 70,143 68,890 69,829 71,408 72,779 71,916 66,328 459,723 3,650,428

0.12% 0.25% 7.12% 17.12% 16.29% 6.01% 7.14% 7.87% 1.62% 1.67% 1.68% 1.69% 1.80% 1.79% 1.77% 1.92% 1.89% 1.91% 1.96% 1.99% 1.97% 1.82% 12.59%

9,742,101,111 5,350,334,805 32,585,952,917 30,227,233,091 15,154,792,700 3,692,580,964 3,339,685,093 2,484,011,110
364,434,612 322,859,522 275,043,919 226,287,226 184,179,908 152,254,166 117,839,614
87,961,989 55,833,199 20,808,856
373,635 78,820 27,833 -
6,664,845,410 111,049,520,500

8.77% 4.82% 29.34% 27.22% 13.65% 3.33% 3.01% 2.24% 0.33% 0.29% 0.25% 0.20% 0.17% 0.14% 0.11% 0.08% 0.05% 0.02% 0.00% 0.00% 0.00% 0.00% 6.00%

2,293,338.30 579,605.11 125,329.14 48,355.29 25,484.80 16,821.70 12,806.03 8,645.66 6,156.30 5,311.67 4,486.92 3,678.21 2,799.64 2,334.36 1,820.28 1,254.04 810.47 298.00 5.23 1.08 0.39 14,497.52 30,420.96

583,465,568 318,692,396 1,889,492,193 1,660,475,390 775,412,618 174,343,049 145,626,301
94,202,978 12,116,218 10,170,882
8,102,512 6,217,772 4,715,448 3,548,329 2,417,486 1,577,218
829,684 211,033
5,677 1,436 2,357
158 351,822,496 6,043,449,199

137,350.65 34,524.15 7,267.19 2,656.31 1,303.96 794.23 558.40 327.88 204.68 167.33 132.18 101.07 71.68 54.40 37.34 22.49 12.04 3.02 0.08 0.02 0.03 0.00 765.29 1,655.55

12,205 28,081 773,629 1,676,417 1,274,968 443,232 530,367 574,419 115,430 117,842 118,315 117,210 127,688 119,777 112,516 117,314 109,564 105,717 103,938 101,835 96,891 85,608 880,294 7,743,257

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

NUMBER
3,607,571 24,776
549,032 3,238,075 2,037,381 1,313,386 3,170,417
192,551 935,472 4,298,440 314,014

$ AMOUNT
205,761,105,376 268,126,578
8,275,933,330 CR 150,635,841,481
4,984,147,022 25,252,133,258
5,951,616,588 975,103,162 23,609,768
6,955,080,445

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

NUMBER

$ AMOUNT

130,561 34,853
106,119 8,419

171,280,388 140,573,508
459,470

RESIDENT RETS NON-RES RETS

1,314,421 67,725
1,347,697 685,562

121,045 11,316 79,001 23,660

Selected Tax Data by Type and/or County

BEER

TABLE 6- Revenue From Selective Excise Taxes and Business License Fees, Fiscal Year 2003
Beer Taxes Fines and Forfeitures Refunds Total

CIGAR AND CIGARETTE Stamp Sales Fines and Forfeitures Refunds Total

LIQUOR

Liquor Taxes Fines and Forfeitures Refunds Total

MOTOR FUELS (Table 4)

WINE

Wine Taxes Fines and Forfeitures Refunds Total

TOTAL SELECTIVE EXCISE TAXES

BEER DEALERS

License and Brand Registration Wholesaler Licenses Retailer Licenses Special Permits Total

CIGAR AND CIGARETTE DEALERS

Wholesaler Licenses Manufacturer Representative Licenses Total

LIQUOR DEALERS

License and Brand Registration Wholesaler Licenses & Permits Retailer Licenses Special Permits Total

WINE DEALERS

License and Brand Registration Wholesaler Licenses & Permits Retailer Licenses Penalties Total

COIN-OPERATED AMUSEMENT MACHINES

Annual Licenses and Permit Fees Refunds Total

TOTAL, BUSINESS LICENSE FEES

20

81,209,383.85 107,058.24 -3,995.93
81,316,442.09
111,245,677.15 1,309,059.69 -81,012.86
112,473,723.98
37,288,844.87 2,054,569.66 -3,956.00
39,343,414.53
491,966,242.16
21,242,692.57 95,633.84 -3,478.79
21,338,326.41
746,438,149.17
4,879.16 25,500.00 647,545.33 30,725.00 708,649.49
15,450.00 490.00
15,940.00
3,268.34 35,375.00 461,071.67 38,465.00 538,180.01
2,897.50 23,625.00 554,963.00
5,850.00 587,335.50
1,667,400.00 -2,000.00
1,665,400.00
3,515,505.00

FY 2001

Selected Tax Data by Type and/or County
TABLE 7 - Growth 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 2002

FY 2003

% Chg `01 - `02

$5,126,417,280.47 $5,026,018,278.46

$4,984,695,470.28

-0.8%

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

FY 2001

FY 2002

FY 2003

% Chg `01 - `02

$1,307,531,643.34 $1,292,300,495.03

$1,280,767,849.81

-0.9%

TABLE 8 - Electronic Filing Results for Fiscal Year 2003

RETURN TYPE

TAXES DUE

REFUND

TOTAL

ELF Total On-Line Total Telefile Total
Total Returns Received

123,179 24,671 11,387
159,237

1,147,677 325,851 73,368
1,546,896

1,270,856 350,522 84,755
1,706,133

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 - 2002

Year

State Rate (per $1,000 value) Grand Total

Net Taxable Values (in thousands of dollars)

Public Utilities

General Property (net of exemptions)

Property

Total Real Property

Personal

1900 1910 1920 1930 1940 1950 1960 1970 1980 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002

5.26

432,324

45,169

387,555

237,548

150,007

5.00

766,887

124,337

642,550

389,394

253,156

5.00

1,346,883

165,410 1,181,473

714,151

467,322

5.00

1,303,460

216,232 1,087,228

776,073

311,155

5.00

917,613

165,146

752,467

500,610

251,857

5.00

1,487,322

247,148 1,240,174

669,405

570,769

0.25

3,031,875

423,707 2,608,168

1,560,867

,047,301

0.25

9,148,718

1,157,333 7,991,385

6,945,928

1,045,457

0.25

39,169,187

3,834,604 35,334,583 25,323,247

10,011,336

0.25

104,270,086

8,068,762 96,201,324 71,614,692

24,586,632

0.25

111,543,823

8,270,111 103,273,712 78,093,075

25,180,637

0.25

111,906,678

8,228,261 103,678,417 78,486,562

25,191,855

0.25

119,497,207

9,035,698 110,461,509 82,546,475

27,915,034

0.25

129,156,870

9,414,640 119,742,230 90,754,519

28,987,711

0.25

136,273,000

9,555,413 126,717,587 95,051,240

31,666,347

0.25

147,340,350

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

35,098,750

0.25

157,172,367

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

37,673,953

0.25

171,752,626

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

40,574,826

0.25

186,945,231

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

42,090,965

0.25

201,251,229

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

44,883,790

0.25

220,229,785

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

46,471,536

0.25

237,870,637

10,207,065 227,663,572 182,055,734

45,607,838

TABLE 10 - Summary of Net Property Tax Collections by Category, Fiscal Year Ended in 2002 (State taxes only, net of refunds and commissions)

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

Dollars
56,813,583.46 5,972.33
1,983,940.68 2,398,481.29 1,059,272.18 62,261,249.94

22

Selected Tax Data by Type and/or County
TABLE 11 - Values of General Property, Public Utilities Dollars by Class of Property - 2002 and 2003

CLASS OF PROPERTY

ASSESSED VALUES

2002

2003

NET CHANGE 2002 TO 2003

General Property

Real Estate Motor Vehicles

168,254,304,371 186,647,303,795 18,392,999,424

20,571,228,208 21,138,989,156

567,760,948

Other Personal Tangible Property 35,937,279,974 34,855,401,661 (1,081,878,313)

Total, Gross Value

224,762,812,553 242,641,694,612 17,878,882,059

Exemptions, Homestead, Agriculture and Freeport

15,068,647,431 14,978,122,229

(90,525,202)

Total Net Taxable General Property 209,694,165,122 227,663,572,383 17,969,407,261

Public Utilities - Gross (1) Market Value

Railroads Telephones Electric Gas Pipeline Flight Equipment

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

1,715,405,710 7,371,014,973 15,592,065,984 1,173,042,602
720,901,941 1,668,322,312

850,282,401 (219,518,452)
578,567,313 705,092
100,988,872 125,268,139

Total Taxable Public Utilities (1)

26,804,460,157 28,240,753,522 1,436,293,365

Grand Total Taxable Value (1)

236,498,625,279 255,904,325,905 19,405,700,626

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

23

Selected Tax Data by Type and/or County
TABLE 12 - 2001 Personal Income Tax Data by County of Residents (in Millions)

COUNTY

2000 RESIDENT POPULA-
TION ESTIMATE

Appling Atkinson Bacon Baker Baldwin

17,514 7,609
10,100 4,109
44,712

Banks Barrow Bartow Ben Hill Berrien

14,849 48,516 79,595 17,406 16,163

Bibb Bleckley Brantley Brooks Bryan

153,955 11,715 14,870 16,451 24,331

Bulloch Burke Butts Calhoun Camden

56,840 22,668 20,437
6,324 44,459

Candler Carroll Catoosa Charlton Chatham

9,510 91,548 54,818 10,413 232,517

Chattahoochee Chattooga Cherokee Clarke Clay

15,276 25,881 151,552 102,977
3,396

Clayton Clinch Cobb Coffee Colquitt

247,580 6,880
635,830 37,894 42,413

Columbia Cook Coweta Crawford Crisp

91,944 15,988 94,072 12,480 22,133

Dade Dawson Decatur DeKalb Dodge

15,415 16,910 28,159 674,035 19,099

Dooly Dougherty Douglas Early Echols

11,573 95,787 95,680 12,286
3,855

Effingham Elbert Emanuel Evans Fannin

39,344 20,596 22,011 10,780 20,360

NUMBER OF RETURNS TABULATED

ADJUSTED GROSS INCOME LESS DEFICIT

TOTAL
6,480 2,673 3,812 1,346 15,959

PER 100 RESIDENTS
37 35 38 33 36

TOTAL
180,821,222 59,941,548
104,673,979 35,016,570
500,770,571

AVERAGE PER
RETURN
27,905 22,425 27,459 26,015 31,379

NET TAXABLE INCOME
115,114,286 35,775,227 68,051,785 22,670,562
327,001,138

AMOUNT OF TAX LIABILITY

TOTAL

AVERAGE PER
RETURN

5,897,675 1,732,430 3,490,884 1,144,580 17,014,013

910 648 916 850 1,066

6,110 18,873 33,402
6,623 5,879

41

198,413,057

32,473

39

712,327,375

37,743

42

1,262,247,869

37,790

38

175,474,657

26,495

36

164,294,289

27,946

131,176,048 480,632,621 848,997,678 112,028,124 108,539,919

6,834,967 25,465,865 45,064,921
5,705,583 5,572,384

1,119 1,349 1,349
861 948

62,975 4,574 5,070 5,452 9,626

41

2,358,127,975

37,445

1,631,872,581 87,950,531

39

147,310,563

32,206

100,108,505

5,245,423

34

140,528,434

27,718

90,544,955

4,603,527

33

128,885,626

23,640

79,834,162

4,011,498

40

368,452,589

38,277

259,398,844 13,862,946

1,397 1,147
908 736 1,440

18,287 8,257 7,899 2,063
13,646

32

609,647,520

33,338

414,606,872 21,949,660

1,200

36

227,075,183

27,501

144,324,970

7,333,194

888

39

262,611,723

33,246

170,304,703

8,871,378

1,123

33

50,183,147

24,325

30,596,525

1,514,555

734

31

410,633,805

30,092

286,151,879 14,867,109

1,089

3,505 35,485 20,087
3,059 93,347

37

106,093,395

30,269

71,277,194

3,753,661

39

1,423,410,767

40,113

1,021,248,869 55,230,602

37

672,382,824

33,474

469,152,779 24,605,884

29

83,372,217

27,255

54,528,486

2,785,516

40

3,529,030,147

37,806

2,483,024,047 134,145,363

1,071 1,556 1,225
911 1,437

1,170 9,718 63,684 37,014 1,192

8

26,690,458

22,812

17,139,570

840,140

38

265,463,417

27,317

177,864,929

9,056,180

42

3,415,174,277

53,627

2,453,637,160 135,263,285

36

1,348,439,641

36,431

972,622,211 52,382,043

35

27,544,784

23,108

17,204,653

861,056

718 932 2,124 1,415 722

93,853 2,321
273,724 13,451 15,083

38

2,964,424,822

34

64,005,741

43 14,969,383,127

35

406,218,974

36

422,076,800

31,586 27,577 54,688 30,200 27,984

1,893,148,478 41,360,414
11,177,133,324 273,106,254 277,062,099

97,489,515 2,116,184
621,864,983 14,259,650 14,307,494

1,039 912
2,272 1,060
949

37,686 5,695
38,098 3,664 7,938

41

1,774,275,935

47,081

1,279,803,822 70,002,103

36

153,200,766

26,901

98,741,445

5,025,344

40

1,718,138,229

45,098

1,201,520,300 65,038,852

29

113,815,998

31,063

73,807,481

3,792,202

36

219,324,188

27,630

138,556,282

7,112,946

1,858 882
1,707 1,035
896

5,276 6,746 9,963 285,299 6,650

34

161,113,200

40

304,528,556

35

281,843,237

42 12,401,709,909

35

182,633,665

30,537 45,142 28,289 43,469 27,464

112,402,264 212,405,812 179,574,405 8,827,661,766 117,545,884

5,847,202 11,541,483
9,272,485 480,598,241
6,009,818

1,108 1,711
931 1,685
904

4,507 36,237 40,246
4,324 913

39

121,005,829

26,848

77,566,154

3,957,209

38

1,140,555,016

31,475

749,005,671 39,453,829

42

1,658,356,415

41,205

1,143,688,747 61,421,233

35

121,113,100

28,010

78,196,621

4,045,683

24

23,308,470

25,530

15,158,054

761,869

878 1,089 1,526
936 834

15,547 8,194 8,471 3,909 7,746

40

586,972,242

37,755

398,792,944 21,103,191

1,357

40

229,503,333

28,009

151,476,305

7,757,152

947

38

208,868,623

24,657

126,179,861

6,343,015

749

36

112,691,341

28,829

75,062,449

3,916,833

1,002

38

223,759,309

28,887

145,609,308

7,534,724

973

TOTAL AGI GROWTH
INDEX
1987=100
177 184 192 198 171
369 313 281 158 181
157 184 251 198 345
245 182 251 159 298
240 247 243 196 187
155 167 429 199 199
171 177 264 223 183
312 183 358 240 179
246 412 187 204 178
214 145 239 165 276
347 169 173 205 241

24

Selected Tax Data by Type and/or County
TABLE 12 - 2001 Personal Income Tax Data by County of Residents (in Millions)

COUNTY

2000 RESIDENT POPULA-
TION ESTIMATE

Fayette Floyd Forsyth Franklin Fulton
Gilmer Glascock Glynn Gordon Grady
Greene Gwinnett Habersham Hall Hancock
Haralson Harris Hart Heard Henry
Houston Irwin Jackson Jasper Jeff Davis
Jefferson Jenkins Johnson Jones Lamar
Lanier Laurens Lee Liberty Lincoln
Long Lowndes Lumpkin Macon Madison
Marion McDuffie McIntosh Meriwether Miller
Mitchell Monroe Montgomery Morgan Murray
Muscogee Newton Oconee Oglethorpe Paulding

94,578 91,243 109,183 20,687 825,172
24,408 2,563
68,384 45,690 23,807
14,765 624,742
37,164 147,113
10,029
26,129 24,353 23,084 11,220 130,419
113,281 9,951
43,504 11,820 12,791
17,137 8,628 8,594
23,998 16,245
7,148 45,315 26,745 61,272
8,434
10,447 92,324 21,976 21,372 11,091
14,132 26,154
7,184 22,494
6,440
24,043 22,083
8,384 15,951 37,773
186,263 67,143 26,778 12,909 88,798

NUMBER OF RETURNS TABULATED

TOTAL

PER 100 RESIDENTS

ADJUSTED GROSS INCOME LESS DEFICIT

TOTAL

AVERAGE PER
RETURN

NET TAXABLE INCOME

AMOUNT OF TAX LIABILITY

TOTAL

AVERAGE PER
RETURN

TOTAL AGI GROWTH
INDEX
1987=100

41,148 36,655 41,572
8,848 347,655
9,035 952
28,721 18,400
8,138
5,935 260,630
14,121 59,420
3,438
10,103 10,328
9,303 3,764 56,389
45,979 3,890
17,298 4,729 5,224
7,088 2,940 2,930 9,721 6,273
2,547 18,169
9,326 15,976
3,207
2,391 33,522
8,257 4,130 10,576
1,998 8,630 3,722 8,674 2,276
8,478 9,400 2,767 6,652 13,452
70,835 27,847 11,046
4,882 35,449

44

2,560,451,610

62,225

1,859,088,428 104,049,453

2,529

352

40

1,264,576,298

34,499

865,859,271 46,034,825

1,256

174

38

2,934,155,743

70,580

2,198,643,107 123,796,967

2,978

752

43

244,653,535

27,651

160,175,323

8,286,416

937

200

42 24,162,885,886

69,502 18,677,585,053 1,062,083,680

3,055

280

37

285,888,658

31,642

189,304,200

9,879,487

1,093

299

37

27,335,628

28,714

18,118,842

927,590

974

168

42

1,160,377,495

40,402

823,390,819 44,771,516

1,559

206

40

612,921,659

33,311

416,760,252 21,818,989

1,186

206

34

250,628,525

30,797

171,560,773

9,032,907

1,110

224

40

255,371,403

43,028

180,015,988

9,846,630

1,659

315

42 13,478,155,927

51,714

9,684,184,642 533,406,915

2,047

341

38

483,984,097

34,274

323,562,653 17,075,354

1,209

222

40

2,574,565,771

43,328

1,770,870,095 95,800,012

1,612

282

34

81,597,990

23,734

45,703,682

2,208,058

642

178

39

324,335,818

32,103

218,546,239 11,453,003

1,134

210

42

447,602,350

43,339

311,653,455 16,856,431

1,632

332

40

271,678,515

29,203

180,039,753

9,339,831

1,004

205

34

113,492,230

30,152

73,125,344

3,736,926

993

720

43

2,616,610,843

46,403

1,785,042,846 96,468,284

1,711

466

41

1,635,963,826

35,581

1,148,746,036 60,945,254

1,326

211

39

110,738,102

28,467

72,090,598

3,717,355

956

243

40

635,155,401

36,718

428,244,660 22,734,586

1,314

293

40

196,976,241

41,653

136,690,924

7,386,661

1,562

336

41

142,796,421

27,335

91,424,188

4,650,799

890

170

41

186,845,678

26,361

118,228,499

5,998,522

846

167

34

72,484,471

24,655

43,741,805

2,165,673

737

161

34

73,626,503

25,128

45,600,173

2,273,804

776

151

41

358,081,233

36,836

241,592,867 12,787,739

1,315

252

39

190,503,682

30,369

123,264,400

6,352,045

1,013

211

36

65,720,949

25,803

42,395,486

2,144,691

842

225

40

570,634,300

31,407

379,736,146 19,866,357

1,093

195

35

393,562,407

42,201

272,913,511 14,660,613

1,572

367

26

407,103,984

25,482

270,154,430 13,636,576

854

288

38

91,568,544

28,553

58,420,575

2,998,675

935

201

23

59,327,538

24,813

37,248,905

1,855,671

776

259

36

1,095,301,711

32,674

753,286,949 39,916,351

1,191

212

38

293,693,987

35,569

198,595,549 10,517,681

1,274

339

19

106,715,548

25,839

67,774,619

3,413,230

826

143

95

330,562,943

31,256

219,129,399 11,368,400

1,075

220

14

57,691,036

28,874

38,465,899

1,974,034

988

191

33

256,352,364

29,705

166,357,855

8,595,490

996

185

52

105,394,693

28,317

67,323,431

3,466,397

931

207

39

246,169,141

28,380

157,889,015

8,049,613

928

181

35

64,754,019

28,451

41,815,273

2,153,586

946

168

35

214,651,553

25,319

135,386,881

6,803,375

802

187

43

374,329,704

39,822

257,585,692 13,858,342

1,474

303

33

75,341,112

27,228

47,468,835

2,419,183

874

194

42

247,399,100

37,192

167,335,199

8,929,078

1,342

258

36

408,702,673

30,382

276,582,174 14,154,939

1,052

211

38

2,429,633,067

34,300

1,691,866,735 90,240,714

1,274

181

41

1,071,787,206

38,488

719,192,742 38,209,589

1,372

303

41

582,344,135

52,720

422,557,976 23,365,404

2,115

389

38

154,741,531

31,696

104,471,541

5,410,739

1,108

254

40

1,557,429,117

43,934

1,063,064,995 56,929,557

1,606

502

25

Selected Tax Data by Type and/or County
TABLE 12 - 2001 Personal Income Tax Data by County of Residents (in Millions)

COUNTY

2000 RESIDENT POPULA-
TION ESTIMATE

NUMBER OF RETURNS TABULATED

ADJUSTED GROSS INCOME LESS DEFICIT

TOTAL

PER 100 RESIDENTS

TOTAL

AVERAGE PER
RETURN

NET TAXABLE INCOME

AMOUNT OF TAX LIABILITY

TOTAL

AVERAGE PER
RETURN

TOTAL AGI GROWTH
INDEX
1987=100

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

23,956 24,534 15,766 14,048 38,854
9,610 19,180
2,633 15,337
7,610
198,741 71,967 3,903 15,153 9,321
59,076 25,542
5,146 33,240
6,648
2,014 22,479
8,780 11,815 10,938
42,870 38,786 26,220
9,617 6,795
59,553 9,618
10,568 17,797 27,795
61,720 64,420 35,508
6,302 21,055
26,897 2,327 6,200
20,948 85,759
8,652 10,689 10,337 22,003
8,405,677

10,155 10,106
6,053 5,839 15,131
3,448 7,741
789 6,081 2,693
73,664 29,071
1,386 5,666 3,427
24,344 10,460
1,844 11,889
2,849
684 6,414 3,379 4,147 4,137
16,043 14,846
9,586 3,705 2,143
23,315 3,455 4,073 6,914
10,849
23,056 24,693 13,469
2,510 7,690
9,282 813
1,785 8,549 36,517
2,506 4,376 3,867 8,745 308,600
3,650,428

42

320,757,700

31,586

210,759,909 11,003,906

1,084

200

41

478,662,105

47,364

340,676,512 18,638,149

1,844

332

38

178,051,899

29,415

116,795,378

6,052,862

1,000

229

42

218,901,449

37,490

144,985,456

7,686,813

1,316

291

39

458,943,408

30,331

310,181,465 16,167,010

1,068

179

36

107,605,849

31,208

72,625,172

3,803,452

1,103

190

40

277,163,373

35,805

184,901,165

9,814,447

1,268

287

30

19,670,913

24,931

12,985,974

665,829

844

277

40

193,534,322

31,826

129,867,451

6,843,585

1,125

253

35

63,401,687

23,543

39,926,596

1,992,903

740

155

37

2,216,623,912

30,091

1,475,865,271 77,162,113

1,047

148

40

1,271,305,982

43,731

882,420,433 47,845,179

1,646

228

36

40,431,099

29,171

26,452,571

1,356,944

979

191

37

147,889,039

26,101

93,874,750

4,756,211

839

171

37

92,126,626

26,883

57,375,133

2,941,768

858

175

41

790,919,228

32,489

523,283,190 27,442,937

1,127

177

41

306,318,755

29,285

201,705,679 10,491,065

1,003

169

36

43,241,721

23,450

27,243,025

1,352,854

734

155

36

367,319,515

30,896

245,167,349 12,819,714

1,078

181

43

77,583,882

27,232

49,112,406

2,482,010

871

213

34

15,591,311

22,794

9,662,541

475,895

696

152

29

168,603,408

26,287

107,652,224

5,480,655

854

173

38

95,984,314

28,406

61,915,458

3,173,457

939

194

35

97,483,309

23,507

59,407,982

2,958,539

713

144

38

110,743,033

26,769

69,676,142

3,541,766

856

174

37

581,025,719

36,217

404,904,123 21,731,781

1,355

197

38

464,088,017

31,260

308,604,306 16,178,690

1,090

186

37

281,921,661

29,410

181,276,617

9,457,705

987

170

39

110,821,152

29,911

72,758,634

3,819,354

1,031

282

32

55,480,945

25,889

34,150,551

1,723,520

804

179

39

807,114,379

34,618

550,517,668 29,115,811

1,249

178

36

81,724,458

23,654

49,935,482

2,491,040

721

162

39

114,118,546

28,018

73,901,709

3,749,480

921

213

39

208,921,672

30,217

140,280,273

7,411,603

1,072

316

39

310,036,576

28,577

206,740,333 10,669,066

983

162

37

702,518,473

30,470

480,549,096 24,896,969

1,080

169

38

1,049,033,522

42,483

707,507,824 38,069,843

1,542

352

38

380,306,332

28,236

252,363,174 13,121,184

974

152

40

62,046,438

24,720

37,978,203

1,875,362

747

180

37

246,724,968

32,084

166,144,199

8,725,143

1,135

181

35

283,594,217

30,553

185,546,660

9,671,976

1,042

192

35

22,120,674

27,209

14,122,375

715,165

880

187

29

43,393,971

24,310

26,226,004

1,297,444

727

176

41

279,696,427

32,717

182,304,778

9,551,813

1,117

300

43

1,463,492,963

40,077

1,039,625,538 55,905,937

1,531

195

29

64,818,278

25,865

41,770,734

2,117,042

845

164

41

119,393,227

27,284

77,852,303

3,972,651

908

149

37

114,902,854

29,714

73,777,971

3,772,786

976

141

40

249,413,648

28,521

160,716,658

8,251,874

944

222

5,807,054,170

18,817

8,005,573,902 429,751,807

1,393

435

43 150,635,841,481

41,265 111,049,520,500 6,043,449,199

1,656

251

26

TABLE 13 - Selected Tax Statistics and Estimates by County Calendar Year 2002

Selected Tax Data by Type and/or County
27

COUNTY

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

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITY

Appling Atkinson Bacon Baker Baldwin

263,027 101,088 165,976
95,784 589,574

245,038 94,936
158,176 90,072
555,092

323,294 6,569
11,199 5,824
42,659

Banks Barrow Bartow Ben Hill Berrien

446,459 1,228,383 2,120,298
301,593 256,850

382,881 1,083,500 2,056,988
272,301 233,424

15,213 31,590 185,186 15,982 10,464

Bibb Bleckley Brantley Brooks Bryan

3,803,739 189,000 186,985 272,568 591,952

3,555,315 176,237 176,743 252,822 579,655

133,415 8,695
20,613 11,311 18,236

Bulloch Burke Butts Calhoun Camden

1,215,174 368,542 456,235 105,560 795,060

1,068,155 343,756 408,837 99,014 773,165

36,296 1,173,179
30,846 5,396
36,639

Candler Carroll Catoosa Charlton Chatham

156,171 2,073,054 1,086,321
181,125 7,488,782

142,311 1,915,712 1,006,048
168,870 6,977,087

7,839 70,413 28,556 18,190 234,606

Chattahoochee 45,297

Chattooga

467,851

Cherokee

5,156,869

Clarke

2,415,060

Clay

63,863

43,207 435,914 4,720,285 2,296,213
58,102

4,069 13,383 108,564 68,054
4,101

Clayton Clinch Cobb Coffee Colquitt

6,371,193 149,481
23,264,630 710,550 629,220

6,037,342 140,129
22,169,231 638,345 583,819

763,171 11,728
449,870 26,597 21,017

COUNTY 1% TAX DISTRIBUTION

SPLOST

LOST

ELOST

2,432,223 521,251 936,966 -
5,387,907
2,661,482 5,889,248 6,269,435 1,967,965 1,315,971
218,340 981,199
5,514 956,187 2,323,903
7,768,010 2,366,224 2,536,981
354,332 5,556,502
1,003,805 12,710,461
7,094,808 17,097
44,429,361
2,560 2,180,099 22,159,650 17,380,512
269,975
1,662,995 721,699 431,157
4,752,544 3,535,062

2,438,757 514,125 940,472 225,208
5,356,883
2,706,445 6,037,769 14,371,058 1,989,585 1,314,707
27,687,172 995,042 958,499 943,191
2,344,237
7,821,409 2,459,970 2,524,739
352,497 6,014,591
1,028,872 12,812,543
7,152,542 818,773
44,680,268
272,121 2,160,656
17,470,151
284,619
46,518,538 731,533 -
4,874,107 4,295,660

2,426,169 517,616 955,778 219,539
5,293,479
2,654,303 5,869,232 14,064,608 1,564,961 1,319,063
27,259,692 1,002,145 952,264 945,620 2,465,771
2,497,604 346,911 5,904,143
1,012,694 12,636,088
7,015,413 811,011 -
269,174 2,135,938 21,848,789 17,237,700
286,252
45,834,799 -
113,946,047 45,940
4,190,040

TOTAL
7,297,149 1,552,993 2,833,216
444,747 16,038,269
8,022,230 17,796,249 34,705,101
5,522,511 3,949,741
55,165,205 2,978,386 1,916,277 2,844,998 7,133,912
15,589,419 4,826,195 7,559,325 1,053,740
17,475,237
3,045,372 38,159,092 21,262,763
1,646,881 89,109,629
543,854 6,476,693 44,008,439 52,088,363
840,846
94,016,332 1,453,232
114,377,204 9,672,591
12,020,762

TABLE 13 - Selected Tax Statistics and Estimates by County Calendar Year 2002

Selected Tax Data by Type and/or County
28

COUNTY

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

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITY

Columbia Cook Coweta Crawford Crisp

2,433,609 327,193
2,764,443 214,813 403,499

Dade Dawson Decatur DeKalb Dodge

262,303 869,142 669,075 20,318,882 305,519

Dooly Dougherty Douglas Early Echols

248,282 2,013,236 2,912,266
307,744 81,498

Effingham Elbert Emanuel Evans Fannin

828,081 460,901 384,082 180,120 580,749

Fayette Floyd Forsyth Franklin Fulton

3,782,238 2,122,641 5,600,506
625,595 37,027,525

Gilmer Glascock Glynn Gordon Grady

786,269 55,275
2,604,489 1,231,462
503,236

Greene Gwinnett Habersham Hall Hancock

778,932 22,788,307
1,080,619 4,175,732
158,318

2,249,200 283,252
2,638,728 200,749 366,554
247,704 814,367 590,847 19,377,214 272,449
209,593 1,833,638 2,787,883
276,727 80,082
775,370 401,855 346,349 170,973 534,478
3,619,182 1,994,656 5,334,442
533,728 35,520,501
725,426 52,746
2,471,534 1,156,365
427,032
755,659 21,457,228
966,417 3,955,340
148,574

46,110 11,106 137,169 10,968
6,947
12,331 16,482 27,773 440,999 18,169
10,980 69,711 85,037 15,479
524
110,702 14,427 17,576 6,170 13,887
61,966 322,943
60,831 18,685 1,088,710
22,054 3,188
62,937 35,130 15,362
22,801 360,314
42,960 84,979 33,075

SPLOST
10,451,356 1,736,931
13,930,885 515,331
3,240,634
1,830,722 3,613,091 3,800,433
1,625,900
998,605 15,660,894
5,399,871 1,470,377
103,451
3,967,090 1,939,445 2,051,384 1,265,244 2,580,547
645 7,476,188 19,491,239 2,959,046
-
2,934,922 155,964
15,416,776 6,741,238 46,843
2,048,635 119,609,824
191,829 21,878,690
450,844

COUNTY 1% TAX DISTRIBUTION

LOST

ELOST

10,521,439 1,741,564
13,952,029 519,553
3,268,735
1,825,609 3,616,067 3,806,023 82,088,477 (2) 1,622,954
976,245 15,712,785 17,457,815
1,484,997 106,641
4,012,619 2,003,990 2,045,908 1,251,486 2,583,789
16,876,229 13,734,146 19,769,194
2,991,792 187,329,633
3,002,499 164,854
15,580,533 7,061,539 2,128,500
1,974,251 -
4,655,854 22,153,235
448,886

10,383,522 1,707,002
13,814,774 497,846
3,189,805
1,810,795 3,592,357 3,983,944 91,065,989
858,278
1,006,827 15,574,197 17,221,859
1,469,893 -
4,092,304 1,974,967 2,038,466 1,273,182 2,437,977
13,427,926 19,350,215
2,973,991 185,577,776
2,966,691 146,144 -
6,840,352 2,134,956
2,047,626 119,056,330
4,705,633 21,709,655
-

TOTAL
31,356,316 5,185,497
41,697,688 1,532,730 9,699,173
5,467,126 10,821,515 11,590,400 173,154,467
4,107,132
2,981,676 46,947,876 40,079,545
4,425,267 210,092
12,072,013 5,918,402 6,135,758 3,789,911 7,602,314
16,876,873 34,638,259 58,610,648
8,924,829 372,907,409
8,904,112 466,963
30,997,310 20,643,129
4,310,300
6,070,512 238,666,154
9,553,317 65,741,580
899,729

Selected Tax Data by Type and/or County
29

TABLE 13 - Selected Tax Statistics and Estimates by County Calendar Year 2002

COUNTY

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

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITY

Haralson Harris Hart Heard Henry

543,643 616,077 858,105 199,181 4,455,496

Houston Irwin Jackson Jasper Jeff Davis

2,247,746 173,312
1,418,347 337,025 238,388

Jefferson Jenkins Johnson Jones Lamar

385,439 120,903 139,270 504,508 357,529

Lanier Laurens Lee Liberty Lincoln

83,548 1,072,399
514,642 669,892 214,922

Long Lowndes Lumpkin Macon Madison

120,727 1,964,310
874,724 247,264 465,191

Marion McDuffie McIntosh Meriwether Miller

129,209 448,851 222,806 455,920 114,902

Mitchell Monroe Montgomery Morgan Murray

465,607 572,471 145,016 640,119 824,723

481,794 587,508 784,845 175,301 4,045,549
2,148,988 155,242
1,238,403 260,646 222,806
336,007 113,191 124,834 471,389 316,740
79,030 952,697 487,734 633,792 193,440
114,422 1,841,173
756,627 236,867 423,596
124,594 411,442 214,113 381,177 100,645
388,431 527,606 129,736 508,904 798,587

33,362 58,895 22,697 114,006 83,416
74,425 10,733 46,728 23,979 11,792
23,965 11,514
6,947 37,407 16,656
5,872 36,234 16,607 34,212
5,502
8,088 68,973 18,163 16,413 36,238
6,760 16,576
6,039 18,178
6,966
20,310 486,485
7,750 21,097 22,535

SPLOST
2,231,790 1,813,903 2,187,234 2,914,675 3,752,712
15,489,319 496,850
5,811,965 958,325
1,740,611
1,272,103 571,726 448,683
1,945,746 1,344,423
260,309 10,923
2,308,743 4,998,864
471,450
321,319 16,145,878
2,551,973 1,082,127 1,483,708
391,127 2,975,310 1,287,996
4,375 498,412
2,016,271 752,223 476,390
2,252,486 2,369,398

COUNTY 1% TAX DISTRIBUTION

LOST

ELOST

2,278,629 1,799,182 2,207,712 2,909,520 19,287,743
15,620,704 511,228
5,631,962 985,943
1,746,347
1,704,407 575,098 457,379
1,885,469 1,340,182
362,157 6,616,396 2,358,607 5,053,171
469,949
304,807 16,233,896
2,594,150 1,079,267 1,492,097
389,406 3,018,996 1,290,555 1,715,132
497,876
2,010,778 3,929,094
488,841 2,279,056 3,074,359

2,243,094 1,776,550 2,176,349 2,952,015 19,033,556
9,154,703 531,071
5,525,759 970,737
1,728,846
1,679,118 577,686 -
1,910,854 1,323,045
371,989 6,510,996 2,290,642 5,171,476
482,467
324,566 16,025,981
2,526,670 1,072,437 1,473,368
386,217 2,954,157 1,300,289 1,714,789
-
2,009,986 3,876,233
376,278 724,216 3,101,023

TOTAL
6,753,513 5,389,635 6,571,295 8,776,210 42,074,010
40,264,726 1,539,149
16,969,686 2,915,005 5,215,804
4,655,628 1,724,509
906,062 5,742,069 4,007,650
994,455 13,138,315
6,957,991 15,223,511
1,423,866
950,692 48,405,755
7,672,793 3,233,831 4,449,172
1,166,750 8,948,463 3,878,840 3,434,297
996,288
6,037,035 8,557,550 1,341,509 5,255,758 8,544,780

Selected Tax Data by Type and/or County
30

TABLE 13 - Selected Tax Statistics and Estimates by County Calendar Year 2002

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

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

GENERAL PROPERTY

GROSS

NET

3,872,986 1,878,151
941,743 338,842 2,205,282
411,344 886,752 276,206 379,900 748,984
175,613 753,561
52,231 784,064 141,746
3,992,436 2,060,443
75,619 312,792 181,687
1,405,686 616,439 137,679 555,021 175,393
54,314 308,654 178,961 229,003 214,865
1,051,190 830,490 410,244 437,319 87,499

3,649,070 1,667,810
846,994 310,501 2,072,437
384,546 836,963 258,309 319,445 676,303
162,559 709,370
47,350 751,472 130,650
3,730,288 1,931,890
69,060 290,202 165,172
1,271,367 548,773 129,025 510,958 151,009
50,896 280,963 158,211 211,633 176,385
960,976 718,532 369,463 421,314
80,131

NET PUBLIC UTILITY
109,300 43,521 21,187 11,658 43,840
13,517 22,419 14,933
6,812 78,942
8,271 101,893
1,856 190,978
7,178
136,422 62,326 2,905 16,655 8,458
34,979 22,620
6,200 30,612
8,821
6,978 16,514 11,458 12,401
8,352
21,774 29,907 21,828
7,666 6,310

COUNTY 1% TAX DISTRIBUTION

SPLOST

LOST

ELOST

28,856,928 7,364,922 3,378,911 614,509 9,544,744
2,749,226 -
1,363,023 841,875
3,771,600
768,851 3,002,034
2,498,722
496,287
31,421,513 14,552,421
755 1,084,068
851,851
1,606,960 2,631,962
154,198 5,738
509,556
76,587 1,172,081
648,530 982,395 822,605
5,587,753 6,603,349 3,488,629 1,477,581(3)
275,936

28,979,511 7,583,218 3,396,311 620,133 9,636,034
2,771,557 3,265,499 1,405,085
828,542 3,732,010
782,561 3,066,730
185,997 2,527,326
622,471
31,520,767 7,015,888 244,827 1,077,599 864,108
7,723,052 2,915,027
276,178 3,549,934
501,679
81,494 1,158,916
642,634 990,131 823,809
5,839,149 6,638,348 3,520,496 1,385,811
360,485

28,573,848 7,258,729 3,361,465 610,896 9,393,457
2,562,984 3,197,576 1,414,285
825,454 3,731,094
755,733 2,990,848
185,158 2,455,116
621,542
31,156,969 9,870,282 261,817 1,103,769 853,702
7,643,632 2,847,560
274,493 3,499,014
494,307
77,481 1,179,809
656,346 982,002 814,697
4,602 6,572,266 3,450,506 1,302,632
-

TOTAL
86,410,287 22,206,869 10,136,687
1,845,538 28,574,235
8,083,767 6,463,075 4,182,393 2,495,871 11,234,703
2,307,146 9,059,611
371,154 7,481,163 1,740,300
94,099,250 31,438,591 (3)
507,399 3,265,435 2,569,661
16,973,645 8,394,549 704,868 7,054,686 1,505,541
235,561 3,510,806 1,947,511 2,954,529 2,461,110
11,431,504 19,813,963 10,459,632
4,166,023 (4) 636,422

TABLE 13 - Selected Tax Statistics and Estimates by County Calendar Year 2002

Selected Tax Data by Type and/or County
31

COUNTY

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

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITY

SPLOST

COUNTY 1% TAX DISTRIBUTION

LOST

ELOST

TOTAL

Troup Turner Twiggs Union Upson

1,582,212 172,756 242,983 668,264 471,452

Walker Walton Ware Warren Washington

1,176,381 1,708,575
505,211 123,697 512,109

Wayne Webster Wheeler White Whitfield

588,160 49,850 91,935
669,996 2,399,204

Wilcox Wilkes Wilkinson Worth

122,304 296,368 297,072 488,003

STATE TOTAL 245,871,778

1,440,080 142,285 227,996 614,748 430,852

41,010 10,089 14,007 10,537 18,829

1,096,093 1,595,162
474,629 116,304 483,696

28,562 53,430 58,109 10,802 31,570

554,837 46,263 87,088
621,599 2,353,480

29,466 2,910 6,778
19,178 56,184

112,632 257,826 285,311 394,505

7,425 8,904 18,375 16,266

230,668,833 10,288,688

6,863,344 838,671 2,855
2,508,479 2,735,720
4,648,222 4,864,822 4,997,233
444,849 2,896,635
3,188,955 131,253 4,545
2,597,042 15,792,437
339,362 1,040,805 1,310,552 1,467,070
725,904,599

8,950,530 847,184 616,912
2,517,927 2,788,982
4,671,545 6,563,612 5,051,810
442,750 2,935,448
3,320,380 125,019 326,629
2,640,577 16,550,607
349,822 1,038,555 1,304,996 1,454,440
1,022,797,748

8,769,461 841,728 612,379
2,490,853 793,860
4,593,744 6,330,894 5,016,738
437,327 -
50,140 130,051 322,442 2,602,650 16,129,515
349,771 -
1,295,774 1,441,553
1,159,930,174

24,583,335 2,527,584 1,232,147 7,517,259 6,318,563
13,913,510 17,759,327 15,065,781
1,324,927 5,832,083
6,559,474 386,323 653,616
7,840,270 48,472,558
1,038,955 2,079,360 3,911,323 4,363,062
2,908,632,521

(1) Net Digest amounts reflect state homestead exemption requirements only. Some counties have expanded homestead exemptions for local taxing purposes. As of 1990, property values no longer include motor vehicle values. Beginning in 1991, assessed value includes public utilities in general property Note: The sales tax rate for the State of Georgia ranges from 4 to 7 percent of the purchase price or rental charge of tangible personal property sold or rented in Georgia. The tax rate varies among counties because of the Local Option Tax, Educational Local Option Tax, Special Local Option Tax, Homestead Local Option Tax, and Metropolitan Atlanta Rapid Transit Authority (MARTA) Tax. The tax is paid to the seller by the purchaser in addition to the purchase price. (2) $82,088,477.47 in HOST for DeKalb County located in LOST Column. (3) $7,015,888.34 in HOST for Rockdale County located in LOST Column. (4) $1,465,570.59 in SPLOST Column represents $12,010.31 in SPLOST and $1,465,570.59 in 2nd LOST for Towns County. 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 reported in this Table. The amount of County 1% Tax Distribution will be listed by county and tax type. Motor vehicle sales information can be gathered at the Department of Motor Vehicle Safety.

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

COUNTY

2001 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2002 County 1% Tax Distribution

THOUSAND DOLLARS

RANK

2001 ADJ. GROSS INCOME REPORTED (GA Returns)

2002 NET PROPERTY AND UTILITY DIGEST

PER CAPITA AMOUNTS OF THREE INDICATORS

THOUSAND DOLLARS

RANK

THOUSAND DOLLARS

RANK

1%COUNTY INCOME

NET

DIST. REPORTED DIGEST

Selected Tax Data by Type and/or County 32

Fulton

825,172

1

DeKalb

674,035

4

Cobb

635,830

2

Gwinnett 624,742

3

Clayton

247,580

6

Chatham 232,517

5

Richmond 198,741

12

Muscogee 186,263

11

Bibb

153,955

13

Cherokee 151,552

7

Hall

147,113

9

Henry

130,419

10

Houston

113,281

19

Forsyth

109,183

8

Clarke

102,977

16

Dougherty 95,787

27

Douglas

95,680

15

Fayette

94,578

14

Coweta

94,072

17

Lowndes

92,324

26

Columbia

91,944

20

Carroll

91,548

25

Floyd

91,243

22

Paulding

88,798

24

Whitfield

85,759

18

Bartow

79,595

23

Rockdale

71,967

28

Glynn

68,384

21

Newton

67,143

29

Walton

64,420

32

187,329,633 1 91,065,989 4
113,946,047 3 119,056,330 2
46,518,538 5
44,680,268 6 31,520,767 7 28,979,511 8 27,687,172 9 21,848,789 11
22,153,235 10 19,287,743 13 15,620,704 20 19,769,194 12 17,470,151 14
15,712,785 19 17,457,815 15 16,876,229 16 13,952,029 23 16,233,896 18
10,521,439 26 12,812,543 25 13,734,146 24
9,636,034 28 16,550,607 17
14,371,058 22 9,870,282 27
15,580,533 21 7,583,218 32 6,563,612 37

24,162,885,886 1 12,401,709,909 4 14,969,383,127 2 13,478,155,927 3
2,964,424,822 7
3,529,030,147 5 2,216,623,912 14 2,429,633,067 12 2,358,127,975 13 3,415,174,277 6
2,574,565,771 10 2,616,610,843 9 1,635,963,826 18 2,934,155,743 8 1,348,439,641 22
1,140,555,016 27 1,658,356,415 17 2,560,451,610 11 1,718,138,229 16 1,095,301,711 28
1,774,275,935 15 1,423,410,767 21 1,264,576,298 24 1,557,429,117 19 1,463,492,963 20
1,262,247,869 25 1,271,305,982 23 1,160,377,495 26 1,071,787,206 29 1,049,033,522 30

36,609,211

1

19,818,213

4

22,619,101

2

21,817,542

3

6,800,513

6

7,211,693

5

3,866,710 11

3,758,370 12

3,688,730 13

4,828,849

8

4,040,319 10

4,128,965

9

2,223,413 23

5,395,273

7

2,364,267 19

1,903,349 28 2,872,920 15 3,681,148 14 2,775,897 16 1,910,146 27

2,295,310 21 1,986,125 26 2,317,599 20 2,116,277 24 2,409,664 18

2,242,174 22 1,994,216 25 2,534,471 17 1,711,331 29 1,648,592 30

227

29,282 44,366

135

18,399 29,402

179

23,543 35,574

191

21,574 34,922

188

11,974 27,468

192

15,178 31,016

159

11,153 19,456

156

13,044 20,178

180

15,317 23,960

144

22,535 31,863

151

17,501 27,464

148

20,063 31,659

138

14,442 19,627

181

26,874 49,415

170

13,095 22,959

164

11,907 19,871

182

17,332 30,026

178

27,072 38,922

148

18,264 29,508

176

11,864 20,690

114

19,297 24,964

140

15,548 21,695

151

13,859 25,400

109

17,539 23,832

193

17,065 28,098

181

15,858 28,170

137

17,665 27,710

228

16,969 37,062

113

15,963 25,488

102

16,284 25,591

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

Selected Tax Data by Type and/or County 33

COUNTY

2001 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2002 County 1% Tax Distribution

THOUSAND DOLLARS

RANK

Walker

61,720

38

Liberty

61,272

49

Troup

59,553

30

Spalding

59,076

31

Bulloch

56,840

33

4,671,545 46 5,053,171 43 8,950,530 29 7,723,052 31 7,821,409 30

Catoosa

54,818

35

Barrow

48,516

36

Gordon

45,690

34

Laurens

45,315

39

Baldwin

44,712

47

7,152,542 33 6,037,769 38 7,061,539 34 6,616,396 36 5,356,883 42

Camden

44,459

44

Jackson

43,504

37

Thomas

42,870

40

Colquitt

42,413

53

Effingham 39,344

42

6,014,591 39 5,631,962 41 5,839,149 40 4,295,660 48 4,012,619 49

Polk

38,854

50

Tift

38,786

43

Coffee

37,894

51

Murray

37,773

52

Habersham 37,164

41

3,732,010 52 6,638,348 35 4,874,107 45 3,074,359 60 4,655,854 47

Ware

35,508

55

Sumter

33,240

58

Decatur

28,159

57

Upson

27,795

69

Wayne

26,897

61

5,051,810 44 3,549,934 54 3,806,023 51 2,788,982 68 3,320,380 57

Oconee

26,778

45

Lee

26,745

68

Toombs

26,220

71

McDuffie

26,154

77

Haralson

26,129

73

3,396,311 56 2,358,607 79 3,520,496 55 3,018,996 62 2,278,629 82

2001 ADJ. GROSS INCOME REPORTED (GA Returns)

2002 NET PROPERTY AND UTILITY DIGEST

PER CAPITA AMOUNTS OF THREE INDICATORS

THOUSAND DOLLARS

RANK

702,518,473 34 407,103,984 52 807,114,379 31 790,919,228 32 609,647,520 38

672,382,824 35 712,327,375 33 612,921,659 37 570,634,300 42 500,770,571 43

410,633,805 50 635,155,401 36 581,025,719 41 422,076,800 49 586,972,242 39

458,943,408 47 464,088,017 46 406,218,974 53 408,702,673 51 483,984,097 44

380,306,332 55 367,319,515 58 281,843,237 70 310,036,576 63 283,594,217 68

582,344,135 40 393,562,407 54 281,921,661 69 256,352,364 76 324,335,818 61

THOUSAND DOLLARS
1,124,655 668,004
1,481,090 1,306,346 1,104,451

RANK
36 58 32 33 38

1,034,604 39 1,115,090 37 1,191,495 35
988,931 42 597,751 66

809,804 51 1,285,131 34
982,750 43 604,836 64 886,072 45

755,245 55 748,439 56 664,942 59 821,122 49 1,009,377 41

532,738 73 541,570 72 618,620 63 449,681 80 584,303 67

868,181 46 504,341 78 391,291 92 428,018 85 515,156 76

1%COUNTY INCOME DIST. REPORTED

76

11,382

82

6,644

150

13,553

131

13,388

138

10,726

130

12,266

124

14,682

155

13,415

146

12,593

120

11,200

135

9,236

129

14,600

136

13,553

101

9,952

102

14,919

96

11,812

171

11,965

129

10,720

81

10,820

125

13,023

142

10,710

107

11,051

135

10,009

100

11,154

123

10,544

127

21,747

88

14,715

134

10,752

115

9,802

87

12,413

NET DIGEST
18,222 10,902 24,870 22,113 19,431
18,873 22,984 26,078 21,823 13,369
18,215 29,541 22,924 14,261 22,521
19,438 19,297 17,547 21,738 27,160
15,003 16,293 21,969 16,178 21,724
32,421 18,857 14,923 16,365 19,716

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

Selected Tax Data by Type and/or County 34

COUNTY

2001 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2001 County 1% Tax Distribution

THOUSAND DOLLARS

RANK

Chattooga 25,881

85

Stephens

25,542

63

Pickens

24,534

48

Gilmer

24,408

59

Harris

24,353

64

2,160,656 84 2,915,027 66 3,265,499 59 3,002,499 63 1,799,182 93

Bryan

24,331

65

Mitchell

24,043

90

Jones

23,998

78

Peach

23,956

76

Grady

23,807

87

2,344,237 80 2,010,778 87 1,885,469 91 2,771,557 69 2,128,500 85

Hart

23,084

67

Burke

22,668

62

Meriwether 22,494

91

Tattnall

22,479

104

Crisp

22,133

83

2,207,712 83 2,459,970 77 1,715,132 96 1,158,916 109 3,268,735 58

Monroe

22,083

46

Emanuel

22,011

93

Worth

22,003

92

Lumpkin

21,976

60

Macon

21,372

115

3,929,094 50 2,045,908 86 1,454,440 101 2,594,150 72 1,079,267 110

Washington 21,055

75

White

20,948

66

Franklin

20,687

72

Elbert

20,596

89

Butts

20,437

81

2,935,448 65 2,640,577 71 2,991,792 64 2,003,990 88 2,524,739 75

Fannin

20,360

80

Putnam

19,180

56

Dodge

19,099

98

Union

17,797

79

Appling

17,514

86

2,583,789 73 3,066,730 61 1,622,954 98 2,517,927 76 2,438,757 78

2000 ADJ. GROSS INCOME REPORTED (GA Returns)

2002 NET PROPERTY AND UTILITY DIGEST

THOUSAND DOLLARS

RANK

265,463,417 74 306,318,755 64 478,662,105 45 285,888,658 67 447,602,350 48

368,452,589 57 214,651,553 89 358,081,233 59 320,757,700 62 250,628,525 78

271,678,515 73 227,075,183 85 246,169,141 82 168,603,408 101 219,324,188 87

374,329,704 56 208,868,623 91 249,413,648 79 293,693,987 66 106,715,548 123

246,724,968 81 279,696,427 71 244,653,535 83 229,503,333 84 262,611,723 75

223,759,309 86 277,163,373 72 182,633,665 97 208,921,672 90 180,821,222 98

THOUSAND DOLLARS
449,297 571,393 859,382 747,480 646,403

RANK
81 68 47 57 60

597,891

65

408,741

88

508,796

77

398,063

91

442,394

82

807,542

52

1,516,935

31

399,355

89

297,477 101

373,501

93

1,014,091

40

363,925

94

410,771

87

774,790

54

253,280 112

515,266

75

640,777

61

552,413

70

416,282

86

439,683

83

548,365

71

811,263

50

290,618 104

625,285

62

568,332

69

PER CAPITA AMOUNTS OF THREE INDICATORS

1%COUNTY INCOME DIST. REPORTED

83

10,257

114

11,993

133

19,510

123

11,713

74

18,380

96

15,143

84

8,928

79

14,921

116

13,389

89

10,528

96

11,769

109

10,017

76

10,944

52

7,500

148

9,909

178

16,951

93

9,489

66

11,335

118

13,364

50

4,993

139

11,718

126

13,352

145

11,826

97

11,143

124

12,850

127

10,990

160

14,451

85

9,562

141

11,739

139

10,324

NET DIGEST
17,360 22,371 35,028 30,624 26,543
24,573 17,000 21,202 16,616 18,583
34,983 66,920 17,754 13,234 16,875
45,922 16,534 18,669 35,256 11,851
24,472 30,589 26,703 20,212 21,514
26,933 42,297 15,216 35,134 32,450

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

COUNTY

2001 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2002 County 1% Tax Distribution

THOUSAND DOLLARS

RANK

2001 ADJ. GROSS INCOME REPORTED (GA Returns)

2002 NET PROPERTY AND UTILITY DIGEST

PER CAPITA AMOUNTS OF THREE INDICATORS

THOUSAND DOLLARS

RANK

THOUSAND DOLLARS

RANK

1% COUNTY INCOME

NET

DIST.

REPORTED DIGEST

Selected Tax Data by Type and/or County 35

Ben Hill

17,406

96

Jefferson

17,137

94

Dawson

16,910

54

Brooks

16,451

113

Lamar

16,245

97

Berrien Cook Morgan Pierce Dade

16,163

109

15,988

99

15,951

82

15,766

103

15,415

100

Rabun

15,337

70

Chattahoochee 15,276

154

Screven

15,153

107

Brantley

14,870

117

Banks

14,849

88

Greene

14,765

74

Marion

14,132

143

Pike

14,048

102

Oglethorpe 12,909

111

Jeff Davis 12,791

108

Crawford

12,480

122

Early

12,286

105

Jasper

11,820

106

Telfair

11,815

120

Bleckley

11,715

114

Dooly Heard Madison Terrell Evans

11,573

116

11,220

95

11,091

84

10,938

123

10,780

119

1,989,585 89 1,704,407 97 3,616,067 53
943,191 119 1,340,182 104
1,314,707 105 1,741,564 95 2,279,056 81 1,405,085 102 1,825,609 92
2,527,326 74 272,121 152
1,077,599 111 958,499 118
2,706,445 70
1,974,251 90 389,406 143 828,542 123 620,133 130
1,746,347 94
519,553 133 1,484,997 100
985,943 116 990,131 115 995,042 114
976,245 117 2,909,520 67 1,492,097 99
823,809 124 1,251,486 108

175,474,657 100 186,845,678 96 304,528,556 65 128,885,626 110 190,503,682 95
164,294,289 102 153,200,766 105 247,399,100 80 178,051,899 99 161,113,200 103
193,534,322 94 26,690,458 155
147,889,039 106 140,528,434 109 198,413,057 92
255,371,403 77 57,691,036 146
218,901,449 88 154,741,531 104 142,796,421 108
113,815,998 116 121,113,100 111 196,976,241 93
97,483,309 127 147,310,563 107
121,005,829 112 113,492,230 117 330,562,943 60 110,743,033 120 112,691,341 118

288,283 106

359,972

95

830,849

48

264,133 110

333,396

96

243,888 113

294,358 102

530,001

74

273,242 108

260,035 111

942,450

44

47,276 159

306,857 99

197,356 121

398,094

90

778,460

53

131,354 140

326,257

97

322,159 98

234,598 115

211,717 119 292,206 103 284,625 107 224,034 116 184,932 123

220,573 117

289,307 105

459,834

79

184,737 124

177,143 126

114

10,081 16,562

99

10,903 21,006

214

18,009 49,134

57

7,835 16,056

82

11,727 20,523

81

10,165 15,089

109

9,582 18,411

143

15,510 33,227

89

11,293 17,331

118

10,452 16,869

165

12,619 61,449

18

1,747

3,095

71

9,760 20,251

64

9,450 13,272

182

13,362 26,809

134

17,296 52,723

28

4,082

9,295

59

15,582 23,224

48

11,987 24,956

137

11,164 18,341

42

9,120 16,965

121

9,858 23,784

83

16,665 24,080

84

8,251 18,962

85

12,575 15,786

84

10,456 19,059

259

10,115 25,785

135

29,805 41,460

75

10,125 16,889

116

10,454 16,433

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

Selected Tax Data by Type and/or County 36

COUNTY

2001 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2002 County 1% Tax Distribution

THOUSAND DOLLARS

RANK

Wilkes

10,689

112

Twiggs

10,568

121

Long

10,447

146

Charlton

10,413

128

Wilkinson 10,337

110

Bacon

10,100

125

Hancock 10,029

133

Irwin

9,951

130

Turner

9,618

131

Towns

9,617

101

Pulaski

9,610

126

Candler

9,510

124

Seminole

9,321

127

Taylor

8,780

129

Wilcox

8,652

144

Jenkins

8,628

138

Johnson

8,594

139

Lincoln

8,434

132

Montgomery 8,384

137

Randolph

7,610

136

Atkinson

7,609

141

McIntosh

7,184

118

Lanier

7,148

145

Clinch

6,880

134

Treutlen

6,795

149

Talbot

6,648

135

Miller

6,440

140

Calhoun

6,324

148

Warren

6,302

142

Wheeler

6,200

150

1,038,555 112 616,912 131 304,807 149 818,773 125
1,304,996 106
940,472 120 448,886 141 511,228 135 847,184 122 1,385,811 103
782,561 126 1,028,872 113
864,108 121 642,634 128 349,822 147
575,098 132 457,379 140 469,949 139 488,841 138 622,471 129
514,125 134 1,290,555 107
362,157 144 731,533 127 360,485 145
501,679 136 497,876 137 352,497 146 442,750 142 326,629 148

2001 ADJ. GROSS INCOME REPORTED (GA Returns)

2002 NET PROPERTY AND UTILITY DIGEST

PER CAPITA AMOUNTS OF THREE INDICATORS

THOUSAND DOLLARS

RANK

THOUSAND DOLLARS

RANK

119,393,227 113 114,118,546 115
59,327,538 145 83,372,217 131 114,902,854 114
104,673,979 126 81,597,990 133
110,738,102 121 81,724,458 132
110,821,152 119
107,605,849 122 106,093,395 124
92,126,626 129 95,984,314 128 64,818,278 139
72,484,471 137 73,626,503 136 91,568,544 130 75,341,112 135 63,401,687 142
59,941,548 144 105,394,693 125
65,720,949 138 64,005,741 141 55,480,945 147
77,583,882 134 64,754,019 140 50,183,147 148 62,046,438 143 43,393,971 149

266,730 109 242,003 114 122,510 143 187,060 122 303,686 100
169,375 130 181,649 125 165,975 131 152,374 133 428,980 84
170,830 128 150,150 135 173,630 127 169,669 129 120,057 144
124,705 142 131,781 139 198,942 120 137,486 137 137,828 136
101,505 147 220,152 118
84,902 151 151,857 134
86,441 150
159,830 132 107,611 145 104,410 146 127,106 141
93,866 149

1%COUNTY INCOME

NET

DIST. REPORTED DIGEST

97

11,170

24,954

58

10,798

22,900

29

5,679

11,727

79

8,007

17,964

126

11,116

29,379

93

10,364

16,770

45

8,136

18,112

51

11,128

16,679

88

8,497

15,843

144

11,523

44,606

81

11,197

17,776

108

11,156

15,789

93

9,884

18,628

73

10,932

19,324

40

7,492

13,876

67

8,401

14,454

53

8,567

15,334

56

10,857

23,588

58

8,986

16,399

82

8,331

18,111

68

7,878

13,340

180

14,671

30,645

51

9,194

11,878

106

9,303

22,072

53

8,165

12,721

75

11,670

24,042

77

10,055

16,710

56

7,935

16,510

70

9,846

20,169

53

6,999

15,140

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

Selected Tax Data by Type and/or County 37

COUNTY

2001 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2002 County 1% Tax Distribution

THOUSAND DOLLARS

RANK

2001 ADJ. GROSS INCOME REPORTED (GA Returns)

2002 NET PROPERTY AND UTILITY DIGEST

PER CAPITA AMOUNTS OF THREE INDICATORS

THOUSAND DOLLARS

RANK

THOUSAND DOLLARS

RANK

1% COUNTY INCOME

DIST.

REPORTED

NET DIGEST

Stewart Baker Schley Echols Clay

5,146

147

4,109

151

3,903

153

3,855

155

3,396

152

276,178 151 225,208 154 244,827 153 106,641 158 284,619 150

43,241,721 150 35,016,570 152 40,431,099 151 23,308,470 156 27,544,784 153

135,225 138 95,896 148 71,965 153 80,606 152 62,203 154

Quitman

2,633

157

Glascock

2,563

156

Webster

2,327

158

Taliaferro

2,014

159

Other

185,997 155 164,854 156 125,019 157
81,494 159

19,670,913 158 27,335,628 154 22,120,674 157 15,591,311 159
5,807,054,170

49,206 157 55,934 156 49,173 158 57,874 155

TOTAL 8,405,677

1,289,480,819

150,635,841,481

240,957,521

NOTE: COUNTIES ARE LISTED IN DESCENDING ORDER PER 2001 CENSUS ESTIMATES

54

8,403 26,278

55

8,522 23,338

63

10,359 18,438

28

6,046 20,909

84

8,111 18,317

71

7,471 18,688

64

10,665 21,824

54

9,506 21,131

40

7,741 28,736

153

17,921 28,666

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 - 2001 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)

4,463 1,811 2,872 2,382 1,793 1,065
418 290 365 119,563

3.31% 1.34% 2.13% 1.76% 1.33% 0.79% 0.31% 0.21% 0.27% 88.55%

$8,186,745 $13,316,427 $47,685,159 $86,678,325 $125,797,355 $162,731,011 $145,960,265 $205,970,662 $3,725,703,490

0.18% 0.29% 1.05% 1.92% 2.78% 3.60% 3.23% 4.55% 82.39% 0.00%

Total

135,022

100.00% $4,522,029,440

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)
Total
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)

2,056 672
1,070 869 840 997 569 473 719
21,256
29,521
6,519 2,483 3,942 3,251 2,633 2,062
987 763 1,084 140,819

6.96% 2.28% 3.62% 2.94% 2.85% 3.38% 1.93% 1.60% 2.44% 72.00%
100.00%

$3,382,850 $4,956,744 $17,775,279 $31,324,447 $60,641,736 $161,599,940 $200,956,507 $332,184,118 $3,597,449,078
$4,410,270,699

3.96% 1.51% 2.40% 1.98% 1.60% 1.25% 0.60% 0.46% 0.66% 85.58%

$11,569,595 $18,273,171 $65,460,438 $118,002,772 $186,439,091 $324,330,951 $346,916,772 $538,154,780 $7,323,152,568

0.08% 0.11% 0.40% 0.71% 1.38% 3.66% 4.56% 7.53% 81.57% 0.00%
100.00%
0.13% 0.20% 0.73% 1.32% 2.09% 3.63% 3.88% 6.02% 81.99% 0.00%

Total

164,543

100.00% $8,932,300,139

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 - 2002 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 Bryan Bulloch Burke Butts Calhoun Camden Candler Carroll Catoosa Charlton Chatham Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur DeKalb Dodge Dooly Dougherty Douglas Early Echols Effingham Elbert Emanuel

25.40 32.17 25.17 30.29 31.17 19.34 25.90 25.92 29.97 25.50 38.00 22.25 33.37 27.15 25.14 18.84 20.89 35.24 28.02 32.65 32.37 24.33 19.02 37.17 32.39 19.46 18.76 27.32 32.45 30.30 23.80 32.13 26.97 23.81 22.96 24.88 22.22 23.92 27.06 33.80 19.64 22.29 20.93 37.56 20.25 31.00 39.01 27.25 27.29 29.63 26.08 24.62 20.86

Evans Fannin Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham Hall Hancock Haralson Harris Hart Heard Henry Houston Irwin Jackson Jasper Jeff Davis Jefferson Jenkins Johnson Jones Lamar Lanier Laurens Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion McDuffie McIntosh Meriwether Miller Mitchell Monroe Montgomery Morgan Murray Muscogee
39

17.62 18.92 31.47 28.59 21.96 19.86 36.05 19.27 30.14 23.35 19.97 22.22 19.58 31.62 18.90 24.97 49.89 23.39 24.46 17.66 24.67 34.95 21.70 30.53 27.25 31.60 20.39 25.57 28.87 26.90 21.56 22.69 26.89 19.78 29.50 32.62 31.38 33.34 22.32 20.73 29.30 27.25 21.50 22.30 27.69 24.62 31.76 26.35 21.08 21.35 27.25 17.57 40.00

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

RATE
30.42 24.78 16.39 25.57 32.00 21.04 22.18 22.43 22.46 24.07 19.82 27.52 18.04 27.71 36.92 34.56 27.10 21.00 29.50 33.55 24.80 19.95 26.37 30.63 28.59 24.67 20.44 21.34 25.83 21.50 25.28 20.48 10.50 22.00 26.61 29.11 31.13 13.58 29.08 18.85 27.98 32.49 26.28 25.99 27.34 32.67 26.12 21.67 25.06 28.11 24.27 25.16 25.00

COUNTY

Selected Tax Data by Type and/or County

TABLE 17 - 2002 Millage Rates by County - Numerically Listed

RATE

COUNTY

RATE

COUNTY

Towns Union Oglethorpe Murray Evans Hart Rabun Chattooga Bulloch Walker Habersham Fannin Catoosa Gilmer Banks Chattahoochee Greene Dade Laurens Putnam Franklin Stewart Gordon Dodge Jeff Davis Taylor Toombs Lumpkin Emanuel Burke Decatur Screven Pickens Monroe Telfair Montgomery Marion Thomas Jones White Houston Forsyth Treutlen Pierce Cook Grady Bleckley Dawson McDuffie Lowndes Pike Polk Lamar

10.50 13.58 16.39 17.57 17.62 17.66 18.04 18.76 18.84 18.85 18.90 18.92 19.02 19.27 19.34 19.46 19.58 19.64 19.78 19.82 19.86 19.95 19.97 20.25 20.39 20.44 20.48 20.73 20.86 20.89 20.93 21.00 21.04 21.08 21.34 21.35 21.50 21.50 21.56 21.67 21.70 21.96 22.00 22.18 22.22 22.22 22.25 22.29 22.30 22.32 22.43 22.46 22.69

Colquitt Glynn Haralson Clayton Coffee Coweta Pulaski Wilkes Carroll Harris Elbert Meriwether Heard Tattnall Oconee Stephens Columbia Hall Worth Whitfield Bryan Wilkinson Bacon Tift Appling Berrien Jefferson Paulding Terrell Barrow Bartow Washington Effingham Wheeler Warren Mitchell Sumter Troup Lanier Johnson Cobb Crawford Schley Brooks Douglas Jackson Madison Morgan Early Cherokee Wayne Quitman McIntosh
40

22.96 23.35 23.39 23.80 23.81 23.92 24.07 24.27 24.33 24.46 24.62 24.62 24.67 24.67 24.78 24.80 24.88 24.97 25.00 25.06 25.14 25.16 25.17 25.28 25.40 25.50 25.57 25.57 25.83 25.90 25.92 25.99 26.08 26.12 26.28 26.35 26.37 26.61 26.89 26.90 26.97 27.06 27.10 27.15 27.25 27.25 27.25 27.25 27.29 27.32 27.34 27.52 27.69

Randolph Walton Calhoun Wilcox Floyd Taliaferro Jenkins Upson Turner Macon Lee Seminole Echols Ben Hill Glascock Baker Clay Newton Irwin Talbot Dooly Twiggs Baldwin Lincoln Fayette Jasper Gwinnett Miller Peach Clinch Atkinson Candler Chatham Clarke Ware Liberty Camden Webster Long Brantley Spalding Crisp Rockdale Henry Butts Fulton Richmond Charlton DeKalb Bibb Dougherty Muscogee Hancock

RATE
27.71 27.98 28.02 28.11 28.59 28.59 28.87 29.08 29.11 29.30 29.50 29.50 29.63 29.97 30.14 30.29 30.30 30.42 30.53 30.63 31.00 31.13 31.17 31.38 31.47 31.60 31.62 31.76 32.00 32.13 32.17 32.37 32.39 32.45 32.49 32.62 32.65 32.67 33.34 33.37 33.55 33.80 34.56 34.95 35.24 36.05 36.92 37.17 37.56 38.00 39.01 40.00 49.89

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 Taxes Organizational Structure Property Taxes General property digest Intangible property tax Intangibles, recording fees Interest and other property tax revenues Net public utilities Public Service Commission (Utility fees) Public utilities and ad valorem taxes Taxable values by property class Transfer fees Sales and Use Taxes Commodity 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