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