2004 statistical report [2004]

Georgia Department of Revenue
2004 STATISTICAL REPORT
Bart L. Graham Commissioner

FORWARD

At the Georgia Department of Revenue, we strive to enhance a government agency that fairly and equitably administers Georgia's tax laws in an efficient manner. The Department consistently focuses on providing quality service to its customers through a highly motivated and well-trained work force, which is effectively organized utilizing advanced 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 $18.8 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 $3.4 billion annually in sales tax revenues to counties and municipalities; and manages unclaimed property. All figures are unaudited unless otherwise noted.

The following is a list of the taxes collected by the Department and a brief history of each.

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. A corporate net worth tax is administered in conjunction with the income tax program. Pages 1, 7, 8 and 38 indicate collections from corporation income tax and net worth tax.

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 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

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FORWARD
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 for 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 plus all necessary licenses from the city or county where the licensee's place of business is located. Alcoholic beverage collections are shown on pages 1, 7, 8, and 20.
Motor 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 1950s. 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 was replaced with the 4% Prepaid State Tax and is collected by the licensed distributor when sales are made to a non-licensed distributor/reseller. In addition, the 4% Prepaid State Tax rate was converted to a cents per gallon basis based on the average selling price for each fuel type. The prepaid State Tax rates are calculated every six months and become effective January 1 and July 1 of each year. Motor fuel taxes are presented on Pages 1, 7, 8, and 18.
Property Tax
The ad valorem or property tax is the primary source of revenue for local government units in Georgia, including cities, counties, and school districts. In addition, a small amount of property tax revenue goes into the State Treasury. Although county and city tax officials administer the tax, 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 and 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
iii

FORWARD
2003 was approximately 25.88 mills; the amount collected for the State in each county is of one mill. Pages 1, 8, 22, and 23 indicate collections from property taxation. Additional related property information is shown on county tables beginning on page 27.
The Local Government Services Division prepares values for all properties of public utilities and the flight equipment of airlines. To arrive at the value 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.
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.
Since 1982, the Georgia Department of Revenue has been responsible for the daily administration of the Unclaimed Property Program for the State of Georgia. Previously, this program began in 1973 when the Georgia General Assembly enacted the 1954 Disposition of Unclaimed Property Act. The program was originally administered by the Department of Banking and Finance. Additionally, the General Assembly adopted the modified version of the 1981 Uniform Act in 1990.
The abandoned property laws provide for the presumption of abandonment for property or funds. The state serves as custodian for unclaimed property and protects the rights of the owners in their absence. Typical property types include unclaimed wages, bank accounts, matured insurance policies, stocks, mutual funds, and various other unclaimed debts due an owner.
In a typical year the Unclaimed Property Program interacts with over 5,000 holders, adds over 100,000 owner properties from annual holder reports to the Unclaimed Property database, and handles over 10,000 claim requests from current and prior Georgia residents. The Unclaimed Property Program receives over $50 million in abandoned property on an annual basis. Funds are held perpetually for owners or their rightful heirs. The Program maintains an interactive web site with current information regarding property and reporting requirements, and provides a regularly updated database which citizens can use to search for property and file a claim request online.
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 implement this tax source and there are presently 45 states using it. The tax has been one of the largest state revenue sources since its adoption and presently produces one-third of the state's tax revenue. The statewide rate was increased to 4% on April 1, 1989.
In addition to the state tax rate, local sales taxes could make the total sales tax rate five to seven percent of the purchase price or rental charge of tangible personal property sold or rented in Georgia. In the past fiscal year, the Revenue Department distributed the following to local taxing authorities:
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FORWARD

- more than $280 million for the operation of the Metropolitan Atlanta Rapid Transit Authority (MARTA); - more than $976 million for the 1% Local Option Sales Tax to counties and municipal governments - more than $844 million for the 1% Special Purpose Tax to county governments - more than $97 million for the 1% Homestead Local Option Sales Tax for DeKalb and Rockdale counties; - more than $1.1 billion for Education Local Option Sales Tax to county and independent school systems; and - more than $1.5 million for Other Local Option Sales Tax to Towns County.

Sales and Use Tax is shown by:

Commodity Total Collections

Pages "

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

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 ranks 38th in the nation.

Effective July 1, 2003, a state excise tax was placed on loose and smokeless tobacco, where previously there had been none. 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.

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 list each county based upon a per capita amount so an alternate method of comparison can be made.

Tables 16 and 17, on pages 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 other counties.

Report Prepared By: Derwent K. Langley, Statistical Research Officer v

CONTENTS

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

Page 1 2 3 4

PART II State Revenue Collections and Trends

Revenue Highlights for the Fiscal Year Ended June 30, 2004

5

Net Collections by Georgia Department of Revenue for Fiscal Years ended in 1939 to 2004 -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 2002, 2003 and 2004 - 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, 2004 -Table 1

15

Sales and Use Tax Collections by Month, Calendar Years 2001, 2002 and 2003 -Table 2

16

Growth Trend of Personal Income Tax - Table 3

17

Motor Fuels and Motor Carriers, Detailed Data for FYE 2004 - Table 4

18

Personal Income Tax Returns by Income Class - 2002 Income -Table 5

19

Excise Taxes and Fees in Detail for FYE 2004 - Table 6

20

Growth in Sales Tax Distributions for Fiscal Years 2002, 2003 and 2004 - Table 7

21

Electronic Filing Results for Fiscal Year 2004 - Table 8

21

Taxable Values of General Property and Utilities - Table 9

22

Net Property Tax Collections by Category for FYE 2003 - Table 10

22

Taxable Value of General Property and Public Utilities by Class of Property 2003 and 2004 - Table 11 23

2002 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 2002 Tax Year Returns - Table 15

38

2003 Millage Rates by County - Alphabetically Listed - Table 16

39

2003 Millage Rates by County - Numerically Listed - Table 17

40

Index

41

vi

ORGANIZATION
Sources of Revenue Tax Dollars for Fiscal Year Ending June 30, 2004: $13,670,638,115.78 (unaudited)

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

$65,674,480 $229,553,393 $517,278,832 $150,010,248 $526,671,007 $449,549,012

$4,902,078,966

Personal Income Tax

$6,829,822,178

$$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 Deputy Commissioner, Ste 15300, Phone 2100 Taxpayer Advocate, Ste 15300, Phone 2100 Budget Director, Ste 2335, Phone 2109 Budget Officer, Ste 2335, Phone 2108 Central Accounting, Ste 17200, Phone 2222 Electronic Funds Transfer, Ste 17235, Phone 2220 Hearing Officer, Ste 15116, Phone 2210 Internal Audit, Ste 4250, Phone 2247 Special Investigations, Ste 11216, Phone 2180 Personnel, Ste 2225, Phone 2140 Payroll, Ste 2225, Phone 2140 Facilities Director, Ste 11216, Phone 6092 Public Information, Ste 15114, Phone 2106 Tax Law & Policy, Ste 15311, Phone 6649 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 Regulatory 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 PCA Unit, Ste 9200, Phone 6700 Special Collections, Ste 16100, Phone 6354 Special Collections Program Unit, Ste 18111, Phone 6400 Special Procedures Section, Ste 16100, Phone 6344 Taxpayer Assistance, 2 MLK Ave, West Tower, Ste 322, Phone (404) 656-4071 Bankruptcy Section, Tradeport, 4245 International Pkwy, Hapeville/30354-3903
Phone (404) 968-0410
Regional Offices ALBANY 1105-D W. Broad Ave./ 31702
Bennie Butler, Mgr. P.O. Box 1357 - 31702-1357; (229) 430-4241 ATHENS - 190 Ben Burton Circle, (Bogart, GA)/30622-1790
Kerry Herndon, Mgr. P.O. Box 1843/30603-1843; (706) 542-6058 ATLANTA SOUTH METRO 4245 International Pkwy., Ste B, Hapeville/ 30354-3903
Christy Bowens, Mgr. P.O. Box 16749/30321/0749 (404) 968-0480

AUGUSTA - 1054 Claussen Rd., Suite 310/30907-0312 John R. Coleman, Mgr. P.O. Box 211708/30917-1708; (706) 737-
1870 COLUMBUS - 1501 13th Street, Ste A/31901-2344
Peggy Watson, Mgr. P.O. Box 1698/31902-1698; (706) 649-7451 DOUGLAS North Point Plaza, Suite I, 1214 N. Peterson/315330341
Vacant, 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/31211-3120
Scott Purvis, Mgr. P.O. Box 4368/31208-4368; (478) 751-6055 NORTHEAST METRO 1800 Century Blvd, NE, Ste 2206/30345
Jerry S. Sewell, Mgr. (404) 417-6605 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
INFORMATION SYSTEMS Assistant Commissioner for Technology, Ste 6305, Phone 6004
PROCESSING CENTER Tradeport, 1200 Tradeport Blvd., Atlanta/30354-1200 Lannie Greene, Director, Ste 1039, Phone 404-362-6401 Caren Gibson, Assistant Director, Ste 1040, Phone 404-675-6252
LOCAL GOVERNMENT SERVICES DIVISION 4245 International Pkwy, Suite A, Hapeville/30354-3918 Director, Phone 404-968-0710 Real & Personal Property Tax, Phone 404-968-0707 Intangible Recording Tax, Phone 404-968-0707 Real Estate Transfer Tax, Phone 404-968-0707 Motor Vehicle Assessments, Phone 404-968-0707 Unclaimed Property, Phone 404-968-0490 Public Utility, Phone 404-968-0707 Sales Tax Distribution, Phone 404-675-1547 Homeowner Tax Relief Grant, Phone 404-968-0707 Tax Official Training, Phone 404-968-0707
TAXPAYER SERVICES DIVISION Director, Ste 7100, Phone 2400 Corporation Audit, Ste 10300, Phone 2427 Individual Operations, Ste 7200, Phone 2300 Motor Fuel Assistant Director, Ste 9227, Phone 6706 Motor Fuel Distributor Section, Ste 9227, Phone 6704 Motor Carrier Section, Ste 9227, Phone 6707 Refund Inquiry, Ste 3100, Phone 4470 Registration Forms, Ste 3100, Phone 4490 Sales Tax Contract Section, Ste 8300, Phone 6645 Sales Tax Error Resolution Section, Ste 8300, Phone 6678 Taxpayer Registration, Ste 3100, Phone 4490 Taxpayer Services, Ste 3100, Phone 4480 Trust & Estate Section, Ste 9108, Phone 2402 Withholding Tax, Ste 7100, Phone 2311

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.

ADMINISTRATIVE

LOCAL GOVERNMENT SERVICES

Provides administrative services for all Divisions within the Department. Included are the taxpayer advocate's office, budget office, hearing office, internal audit/operations analysis unit, personnel office, payroll, facilities management, Tax Law & Policy section, public information office, procurement, cashiering, accounting, research office, special investigations, and training.
ALCOHOL AND TOBACCO
Enforces all laws and regulations pertaining to the manufacture, possession, transportation, and sale of legal and illegal alcoholic beverages, tobacco products, and the possession and operation of coinoperated 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.
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

Administers all property tax laws and regulations as well as sales and use taxes for local taxing authorities. This Division is charged with the administration of the ad valorem tax, including the approval of all county tax digests, the training of local tax officials, the proposed assessment of all public utility property, the valuation of motor vehicles, the distribution of local sales taxes, the payment of grants for homeowner tax relief and the administration of intangible recording and real estate transfer taxes. The Division also administers the laws set forth in the Unclaimed Property Act.
PROCESSING CENTER
Performs the up-front processing for tax documents and non-electronic filed payments. This up front process includes processing incoming and outgoing mail; capturing an image of all tax documents associated with a tax return for archival purposes; entering tax-related data from tax documents into the Department's data bases; and performing verification of data provided by taxpayers. Entering tax-related data is done through keying, image character recognition (ICR), and two-dimensional bar code technology (2D bar code). In addition, the Processing Center receives and processes all electronically filed returns.
TAXPAYER SERVICES DIVISION
The Taxpayer Services Division registers all business and individual tax accounts and maintains a registration system of all taxpayers. This division administers Accounts Receivable and Payable on all accounts for Income Tax, Corporate Tax, Withholding Tax, Tax Estimates, Sales Tax, and Motor Fuel Tax including the issuance of assessments and individual refunds. The Division also provides the Department's primary customer service function. This Division primarily administers the laws and regulations pertaining to Individual Income Tax, Corporate Income Tax, Sales Tax, Motor Fuel Tax, and Withholding Tax.

ORGANIZATION
Revenue Highlights for Fiscal Year 2004
During the past Fiscal Year, the Department collected $13,670,638,115.78, representing an increase of $894,032,393.57 or 7.0 % more than was collected in fiscal year 2003. The final 2004 collections slightly exceeded the Department's revised 2004 revenue estimate of $13,539M. The Department's revenue collections displayed a positive overall trend in 2004 as monthly tax collections exceeded those reported in 2003 in ten of the twelve months during the year. The revenue collection amount of $13.6B in the fiscal year ending June 30, 2004, is second only to that reported in fiscal year 2001 of $13.7B, the highest collection year in Department history.
The increases in tax collections during fiscal year 2004 were attributable to an improving economy, enforcement initiatives implemented during the year by the Department and to a lesser extent minor tax law changes. The tax types that led the overall increase are as follows: - Individual Income Tax collections, which comprised approximately 50% of fiscal 2004 net tax collections, totaled $6,785M in fiscal 2004, an increase of $514M or 8.2% over 2003 collections of $6,271M. Approximately $202M of the increase was attributable to a one-time acceleration of withholding tax payments required under House Bill 43. - Sales and Use Tax collections, which comprised approximately 36.2% of fiscal 2004 collections, totaled $4,922M in fiscal 2004, a moderate increase of $151M or 3.2% over that reported in fiscal 2003 of $4,771M. - Tobacco Tax collections totaled $227M in fiscal 2004, an increase of $116M or 104.5% over fiscal 2003 collections of $111M. The significant increase was attributable to new and increased tobacco taxes that took effect on July 1, 2003, the first day of fiscal 2004. - Motor Fuel Tax collections totaled $756M in fiscal 2004, an increase of $79M or 11.6% over fiscal 2003 collections of $677M. This increase can be attributed to improved compliance resulting from the implementation of a new motor fuel tax system and a change in the collection point for the 3% 2nd motor fuel tax and 1% state sales tax from the retailers to the distributor.
Here are a number of highlights for the past year: - During fiscal 2004, the Department of Revenue undertook various enforcement initiatives that resulted in the collection of past due taxes of approximately $73M. Through December of calendar year 2004, $103.5M had been collected. DOR developed a four-phase enforcement initiative to pursue the collectable portion of approximately $1.6B in past due taxes owed the State. The Department executed Phase I of the enforcement initiative during fiscal 2004 resulting in collection of past due taxes totaling approximately $21.4M. Phase I of the initiative focused on accelerating the time in which past due accounts were forwarded to private collection agencies to improve the overall collection rate on these accounts. The Department also participated in the Treasury Off-set Program (TOPS) with the Treasury Department. This program allows the State to off-set taxpayers' Federal refunds to collect unpaid State taxes. This program resulted in the collection of approximately $38.2M in past due taxes. The Department rolled-out various other enforcement initiatives during the year such as publishing delinquent taxpayer names on the Department's website and reviewing the State's alcohol license program. The Alcoholic Beverage Renewal Program reviewed the alcoholic beverage licenses of individuals and businesses and cross-checked the license holder's various state tax accounts to ensure there no outstanding obligations. This review produced $11.1 million. The Private Collection Agency Program, which out sources revenue liens to 4 private collection agencies, produced $15 million in revenue. The Compliance Call Center, which is part of a plan to reduce the amount of time between the initial notification of proposed assessment to turning over the account to a private collection agency, produced $7.9 million in revenue. The Department also began posting the names of refunds due taxpayers the Department could not locate. Unclaimed refunds posted were in excess of $12M at June 30, 2004. -As part of the process of reorganizing the department based upon specific functions, the Taxpayer Services Division was created from the merger of the former Income Tax Division, the Taxpayer Accounting Division, and the Sales Tax Division. The new division is responsible for all front-line customer service functions, administration of tax laws and regulations pertaining to Sales and Use Tax, Income Tax, Corporation Tax, Withholding Tax, and various Motor Fuel Taxes. The division is also responsible for registering all business and individual tax accounts and maintains a registration system of all taxpayers. The Division administered a successful 2003 tax season, processing 3.8 million returns and issuing more than 2.8 million individual income tax refunds, totaling more than $1.4B. The refund inquiry section handled more than 800,000 calls during the first half of calendar year 2004. -Commissioner Graham also transferred the sales and use taxes distribution functions to the Property Tax Division, whose name was changed to the Local Government Services Division. By consolidating the sales tax distribution functions under a principal service provider to local governments, better-coordinated and thorough responses to our customers will be realized. The Local Government Services Division will perform all services to local governments. These services, in addition to the new distribution duties, continue to include the training of local tax officials in property tax assessment and collection matters, the review of county tax digests, the valuation of public utility property and motor vehicles, the distribution of Homeowner Tax Relief Grants, and acting as the sole repository for all unclaimed funds and safe deposit box contents. - The Processing Center was reorganized along functional units. The new organization has helped the Processing Center achieve its processing requirements in a more efficient and timely matter. Specifically, the Processing Center has received all tax verification functions and is in the process of consolidating them within a new Data Verification Unit. Also transferred to the Processing Center from the old Income Tax Division was responsibility for the electronically filed returns (ELF) process. - The Georgia Department of Revenue, in cooperation with the state's corporate business community, has formed a 16-person advisory committee whose mission is to maintain an effective dialogue between the Department and the business community regarding state tax law and administration. The committee's members represent businesses that are primarily located in Georgia but have a significant presence in other states. Commissioner Graham believes this will allow the members to share with him the "best practices" from other states and provide input on how proposed tax policy is working or has worked in other locations. The plan for 2005 is to create a similar advisory group for local government services constituents.
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ORGANIZATION

TABLE H-1 - Net Revenue Collections By Georgia Department of Revenue For Fiscal Years 1939 Through 2004 (unaudited) (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 2004

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 13,128,167,130 12,776,605,722 13,670,638,116

MONTH

FY 2001

FY 2002

FY 2003

FY 2004

FY 2005

July August September

1,057,636,395 1,156,355,887 1,178,209,776

996,187,006 868,313,704 1,081,588,388 941,785,225 1,101,613,262 1,109,563,231

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

869,232,457 1,238,706,530 1,343,621,118

October November December

1,196,670,283 1,096,071,040 1,112,738,979

1,112,093,996 1,033,123,273 1,049,971,210 1,051,556,113 1,044,037,438 1,072,438,381

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

1,153,779,076 1,148,740,000

January February March

1,461,297,527 1,074,356,276
855,275,809

1,363,275,428 1,367,201,414 998,506,056 946,729,548 763,857,149 800,036,732

1,466,917,971 929,079,244 865,797,266

April May June

1,027,277,763 1,366,917,746 1,368,200,488

922,505,003 940,180,272 1,318,954,593 1,290,078,941 1,334,712,459 1,259,965,791

1,311,029,113 1,399,881,356 1,279,347,171

Source: Central Accounting, Georgia Department of Revenue. Note: As of July 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 2002, 2003 and 2004 (unaudited)

Collections in Millions Percentage Changes Absolute Changes

2002 2003 2004 `02 `03 `03 `04 `02 `03 `03 `04

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

13,128 4,621 488 6,714 565 143 86 71 440

12,777 4,992 492 6,272 470 142 112 297

13,671 4,902 527 6,830 450 150 230 582

-2.67% 8.03% 0.82% -6.58% -16.81% -0.70% 30.23%

7.00% -1.80% 7.11% 8.90% -4.26% 5.63% 105.36%

-32.50% 95.96%

(351)

894

371

(90)

4

35

(442)

558

(95)

(20)

(1)

8

26

118

(71)

-

(143)

285

Collections By Tax Type

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

2002 2003 2004

1112468042,,,,,,,000000000000000000000,,,,,,,000000000000000000000,,,,,,,0000000000000000000000

7

ORGANIZATION
TABLE H-2 - Revenue Collections by Tax Type Fiscal Years 2002, 2003 and 2004 (unaudited)

Dollar amounts for fiscal years ending June 30

2002

2003

2004

Motor Fuels (1) Cigar and Cigarette Liquor Beer Wine SELECTIVE SALES TAX

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

526,671,006.67 229,553,392.72
39,330,898.36 86,952,514.90 23,726,835.20 906,234,647.85

GENERAL SALES AND USE TAX (2)

4,620,882,987.75

4,991,882,126.33

4,902,078,965.61

PERSONAL INCOME TAXES

6,714,191,160.63

6,271,692,564.90

6,829,822,177.54

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

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

13,753,537.19 30,645,073.00 449,549,012.46 493,947,622.65

License Tags Title Registration Fees MOTOR VEHICLE FEES

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

-

-

-

_____________-

-

-

ESTATE TAXES

123,033,504.67

88,496,147.33

65,674,479.69

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

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

60,720,317.91 16,797.34
1,059,232.52 1,987,568.24 ___679,550.57 64,463,466.58

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

(29,095,965.02) ___ 315,968.00 (28,779,997.02)

(27,768,951.58) 16,630.47
(27,752,321.11)

(29,235,560.73) _____3,005.56 (29,232,555.17)

Coin-Operated Amusement Machines, Licenses 3,896,571.00

Liquor Dealers, Licenses

556,205.17

Beer Dealers, Licenses

873,652.09

Cigar and Cigarette Dealers, Licenses

128,473.05

Wine Dealers, Licenses

699,125.88

Contractors Fees

7,220.00

Peace Officers & Prosecutors Training Fund 29,959,705.04

Unclaimed Property

37,110,422.64

State Children's Trust Fund

1,013,333.23

Local Sales Tax 1% Collection Fees

32,423,935.63

Other Collections

211,509,821.50

OTHER TAXES OR FEES

318,178,465.23

TOTAL NET REVENUE COLLECTIONS

13,128,167,129.67

1,665,400.00 538,180.01 708,649.49 15,940.00 587,335.50 4,765.00
21,602,627.62 37,673,645.33
1,126,965.50 31,914,595.25 36,599,941.01 132,438,044.71 12,776,605,722.21

2,027,070.00 653,452.00 860,783.83 18,683.05 721,097.17 10,105.00
22,606,575.58 63,204,362.37
1,562,690.22 34,677,113.96 311,307,377.85 437,649,311.03 13,670,638,115.78

(1)

Amounts for motor carrier fuel (mileage) tax are included in "Motor Fuel Taxes" as shown in Chart 1.

(2)

Total includes Motor Fuel Sales Tax of $194,726,956.38 in FY 2002, $222,957,693.93 in FY 2003 and

$234,853,351.10 in FY 2004 (which also includes Prepaid State Tax effective 1-1-04). Total includes commissions

paid to counties, compensation paid to vendors and reimbursement to the budget fund in FY 2004.

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 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004

Other Sources General Sales and Use Tax

Selective Sales Taxes Personal & Corporate Income Tax

9

Fiscal Year

ORGANIZATION

TABLE H-3 - Trend in Georgia's Total State Tax Revenues by Major Sources 1993 2004 (unaudited) (In Millions of $)

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

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

13,128

467

13,595

4,621

1,013

7,279

682

2003

12,777

476

13,253

4,992

1,070

6,742

449

2004

13,671

509

14,180

4,902

1,223

7,279

776

1993 2004

96.2 % 96.4 %

3.8 % 3.6 %

100 % 100 %

38.0 % 34.6 %

9.0 % 8.6 %

47.3 % 51.3 %

TABLE H-4 - Comparative Trends in Georgia's Personal Income and State Income Tax Receipts, 1993 to 2004

5.7 % 5.5 %

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)

1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004

128,112 135,613 145,373 159,800 172,935 183,757 200,104 212,081 230,356 241,128 246,781 254,104

9.61 5.86 7.20 9.92 8.22 6.26 8.90 5.99 8.62 4.68 7.13 5.38

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 6,829,822

9.9 5.6 7.2 10.3 12.3 12.2 6.88 11.64 8.77 (3.01) (9.41) 1.72

1.032 0.964 0.996 1.037 1.499 1.946 0.773 1.945 1.018 (0.645) (1.319) 0.320

(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 30.6 30.8 31.5

26.9 27.9

24.3 25.4

23.6 21.2 22.1

19.1

19.9

20.8

22.1

23.0 24.2

24.2

26.5 27.4 27.8 28.4

28.0 28.7 28.9 29.3

19.7 20.6

22.2 23.1 23.9 25.4 26.4

Georgia Southeast

U.S.

5.0

0.0 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003

Source: Bureau of Economic Analysis

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

61.0

52.1 60.0

50.0

53.9

36.3
37.9 28.0

40.0

43.0

27.7

29.0

30.0

29.4

20.0

24.0

Georgia Southeast U.S.
26.7 17.0
17.3

10.0

15.0

0.0 78 to 83

83 to 88

88 to 93

93 to 98

Source: Bureau of Econom ic Analysis

98 to 03

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% 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003
Source: Bureau of Econom ic Analysis

CHART 6 - Total Personal Income Percent Increase Comparisons By Period

70.0

63.7

60.0

74.0

50.0

40.0

30.0

20.0

10.0

0.0 78 to 83

58.2
59.1 47.0

43.0
34.7 39.0
48.0
38.6

Georgia Southeast U.S. 38.9 35.6
23.3
24.9 27.0

83 to 88

88 to 93

93 to 98

Source: Bureau of Econom ic Analysis

98 to 03

12

COMPARISON - REGIONAL AND NATIONAL
CHART 7 - Per Capita Comparison of State Tax Collections: 2003

$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 OTHER TAXES

U.S. AVG. $1,884 $937 $124 $789

AL $1,426
$744 $89
$547

FL $1,581 $1,204
$103 $254

GA $1,544
$694 $52
$791

NC $1,885
$803 $111 $971

SC $1,532
$827 $78
$625

TN $1,508 $1,174
$163 $171

13

COMPARISON - REGIONAL AND NATIONAL

CHART 8 - Relation of State Tax Collections To $1,000 Personal Income by State: 2003
$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 INCOME & OTHER TAXES

U.S. AVG. $60 $30 $4 $25

AL

FL

GA

NC

$54

$53

$53

$67

$28

$40

$24

$28

$3

$3

$2

$4

$21

$8

$27

$34

SC

TN

$59

$53

$32

$41

$3

$6

$24

$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, 2004 (unaudited)

BUSINESS GROUP

COLLECTIONS

Food Apparel General Merchandise Automotive Home Lumber Service Manufacturers Utilities Miscellaneous

$747,671,590.85 $164,444,517.04 $683,158,798.31 $781,142,715.91 $416,875,824.50 $469,784,550.30 $390,625,921.09 $236,040,028.98 $548,445,797.72 $491,542,171.78

Total

$4,929,731,916.48

PERCENT

15.2% 3.3%
13.9% 15.8%
8.5% 9.5% 7.9% 4.8% 11.1% 10.0%

TOTAL ALL GROUPS

$4,929,731,916.48

Accounting Adjustments Net

($27,652,950.87)

TOTAL "NET COLLECTIONS"

$4,902,078,965.61

Vendor Discount

$47,446,632.52

Adjusted Total Revenue

$4,949,525,598.13

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

Manufactures 4.8%
Services 7.9%

Utilities 11.1%

Lumber 9.5%

Home 8.5%

Mis cellaneous 10.0%
Autom otive 15.8%

Food 15.2%
Apparel 3.3%
General Merchandise 13.9%

15

Selected Tax Data by Type and/or County
TABLE 2 - Sales and Use Tax Collections by Month Calendar Years 2001, 2002 and 2003

Month

2001

2002

January

475,899,500.50 445,004,328.84

February

383,754,689.38 401,354,357.64

March

429,548,990.74 377,540,865.75

April

410,149,847.08 393,494,196.00

May

419,856,708.69 458,236,349.17

June

459,657,177.34 538,790,429.40

July

393,736,882.72 373,386,173.73

August

449,924,768.62 409,345,708.55

September

368,517,457.22 315,636,175.25

October

388,555,672.34 422,712,165.04

November

427,359,089.07 405,092,909.58

December

383,503,881.63 373,256,255.68

Total

4,990,464,665.33 4,913,849,914.63

Note: All figures include 2nd Motor Fuel Tax

2003
455,818,405.75 465,782,173.02 388,334,412.80 413,367,095.60 518,095,308.53 443,868,686.75 374,988,083.57 372,844,615.76 422,738,416.25 475,576,842.67 370,681,773.83 386,638,386.83 5,088,734,201.36

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

2001 2002 2003

16

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

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

2,713,800 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 3,658,705

75,329,837,023 83,090,467,678 87,961,433,702 96,300,663,178 104,219,481,959 112,437,194,733 118,870,444,695 132,507,265,284 152,855,647,539 157,455,920,617 150,635,841,481 149,204,720,882

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 93,022,750,011 107,079,737,545 117,845,447,813 111,049,520,500 108,276,684,250

Annual Numerical Increase

Number of Returns

Adjusted Gross Income Reported

Taxable Income Reported

11,351 8,677
132,095 109,279 111,936
90,480 (36,685) 207,492 188,557 103,659
21,138 8.277
Number of Returns

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) (1,431,120,599)

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) (2,772,836,250)

Annual Percentage Increase

Adjusted Gross Income Reported

Taxable Income Reported

0.42% 0.32% 4.85% 3.83% 3.78% 2.94% -1.16% 6.63% 5.65% 2.94% 0.58% 0.23%

4.98% 10.30%
5.86% 9.48% 8.22% 7.89% 5.72% 11.47% 15.36% 3.01% -4.33% -0.95%

6.39% 11.28%
6.48% 7.11% 6.80% 14.12% 6.67% 9.87% 15.11% 10.05% -5.77% -2.50%

17

Tax Liability
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 5,879,892,330
Tax Liability
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) (163,556,869)
Tax Liability
3.83% 7.21% 8.98% 6.66% 9.57% 11.75% 7.06% 9.86% 13.73% 9.11% -5.00% -2.71%

Selected Tax Data by Type and/or County

TABLE 4 - Motor Fuel and Motor Carrier Detailed Revenue Data for Fiscal Year 2004

MOTOR FUEL

GROSS TAXABLE GALLONAGE BY PRODUCT Gasoline (1) Diesel Fuel LPG Compressed Natural Gas Aviation Gasoline Other (1) Total Motor Fuel Gallons

2,473,511,065 777,601,358 5,920 6,505,766 380,480
3,771,319,260

7,029,323,849

(Gallons)

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

$185,513,329.84 58,320,101.86 444.01 487,932.47 28,536.02
283,348,332.61 322,185.59

$528,020,862.40

LESS - REFUNDS (Retail Dealer and Agriculture)

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

$1,348,871.57 984.16

$1,349,855.73

MOTOR FUEL TAX REVENUE, MOTOR FUELS

(Net of Commissions and Refunds)

(1) Includes all revenue prior to GENTAX implementation plus all unallocated revenues from GENTAX

$526,671,006.67

MOTOR CARRIER

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

$10,852,934.12 0.00
0.00 (40,550,509.19)
459,008.78

MOTOR FUEL TRUCK REGISTRATION FEES Adjustments, Net (Citations) Sub-total Motor Fuel Truck Registration Fees

$3,005.56

TOTAL MOTOR CARRIER TAX & REGISTRATION FEES

$(29, 238,566.29)

$3,005.56

$(29,235,560.73)

18

Selected Tax Data by Type and/or County 19

INCOME LEVEL

NUMBER OF RETURNS

TABLE 5 - Georgia Personal Income - 2002 Returns by Income Class

% TOTAL RETURNS

NET TAXABLE INCOME

% TOTAL INCOME

AVERAGE NTI

TOTAL TAX

AVERAGE TAX

EXEMPTIONS

OVER MILLION

OVER 500,000

OVER 100,000

OVER 50,000

OVER 30,000

OVER 25,000

OVER 20,000

OVER 15,000

OVER 14,000

OVER 13,000

OVER 12,000

OVER 11,000

OVER 10,000

OVER 9,000

OVER 8,000

OVER 7,000

OVER 6,000

OVER 5,000

OVER 4,000

OVER 3,000

OVER 2,000

OVER 1,000

TO

1,000

TOTALS

3,858 8,821 260,560 629,577 596,229 221,754 261,864 287,056 59,866 60,747 60,918 62,281 66,969 64,358 64,450 71,760 67,511 68,853 69,903 69,857 69,185 63,915 468,413 3,658,705

0.11% 0.24% 7.12% 17.21% 16.30% 6.06% 7.16% 7.85% 1.64% 1.66% 1.67% 1.70% 1.83% 1.76% 1.76% 1.96% 1.85% 1.88% 1.91% 1.91% 1.89% 1.75% 12.80%

8,490,720,717 5,125,872,551 32,285,622,068 30,156,133,920 14,894,494,697 3,632,005,091 3,271,312,936 2,420,516,673
359,431,268 315,107,975 266,677,468 220,852,126 178,265,600 147,351,872 114,409,445
84,719,407 53,647,879 19,825,052
375,708 95,464 5,657 76,604
6,239,164,072 108,276,684,250

7.84% 4.73% 29.82% 27.85% 13.76% 3.35% 3.02% 2.24% 0.33% 0.29% 0.25% 0.20% 0.16% 0.14% 0.11% 0.08% 0.05% 0.02% 0.00% 0.00% 0.00% 0.00% 5.76%

2,200,808.90 581,098.80 123,908.59 47,899.04 24,981.16 16,378.53 12,492.41 8,432.21 6,003.93 5,187.22 4,377.65 3,546.06 2,661.91 2,289.57 1,775.17 1,180.59 794.65 287.93 5.37 1.37 0.08 1.20 13,319.79 29,594.26

508,479,051 305,328,369 1,871,286,028 1,655,151,050 759,577,905 170,273,121 141,614,421
91,204,263 11,871,136
9,853,075 7,819,397 6,030,785 4,542,584 3,426,812 2,339,656 1,515,888
796,587 200,270
6,750 2,577
938 4,460 328,567,207 5,879,892,330

131,798.61 34,613.80 7,181.79 2,628.99 1,273.97 767.85 540.79 317.72 198.30 162.20 128.36 96.83 67.83 53.25 36.30 21.12 11.80 2.91 0.10 0.04 0.01 0.07 701.45 1,607.10

11,177 26,953 782,411 1,696,476 1,291,097 460,804 545,199 582,608 119,181 119,600 119,329 121,921 133,755 119,167 113,337 122,467 108,076 105,100 102,687 99,201 94,583 83,452 892,996 7,851,577

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

NUMBER
3,607,619 125,821 557,524
3,236,313 1,360,866 2,006,777 3,166,152
191,992 959,839 4,317,983 317,279

$ AMOUNT
201,872,011,556 628,140,316
-7,726,754,714 CR 149,204,720,882
26,284,439,095 4,913,128,003 5,979,319,030 925,137,275 24,599,609 6,920,597,961

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

NUMBER
110,507 33,916 82,969 7,433

$ AMOUNT
165,139,364 131,105,104
574,629

RESIDENT RETS NON-RES RETS

1,325,676 63,979
1,323,237 715,029

119,171 10,798 76,530 24,285

Selected Tax Data by Type and/or County

TABLE 6- Revenue From Selective Excise Taxes and Business License Fees, Fiscal Year 2004

BEER

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 Special Permits Total

COIN-OPERATED AMUSEMENT MACHINES Annual Licenses and Permit Fees Refunds (-) Total

TOTAL, BUSINESS LICENSE FEES

20

86,707,136.32 245,378.58 -7,224.58
86,952,514.90
229,530,201.92 110,154.73 -86,963.93
229,553,392.72
39,183,828.96 147,069.40 -6,758.99
39,330,898.36
526,671,006.67
23,690,192.62 36,642.58 -5,789.17
23,726,835.20
906,234,647.85
2,700.00 33,250.00 793,283.83 31,550.00 860,783.83
18,683.05 0.00
18,683.05
5,535.00 42,000.00 557,712.00 48,205.00 653,452.00
2,700.00 35,750.00 674,897.17
7,750.00 721,097.17
2,033,895.00 6,825.00
2,027,070.00
4,281,086.05

FY 2002

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 2003

FY 2004

% Chg `03 - `04

$5,026,018,278.46 $4,984,695,470.28

$5,080,954,713.72

1.9%

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

FY 2002

FY 2003

FY 2004

% Chg `03 - `04

$1,292,300,495.03 $1,280,767,849.81

$1,348,798,664.21

5.3%

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

132,697 35,583 9,618
177,898

1,247,096 382,008 62,890
1,691,994

1,379,793 417,591 72,508
1,869,892

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 - 2003

Year

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

Net Taxable Values (in thousands of dollars)

Public Utilities

General Property (net of exemptions)

Total Real Property Personal Property

1900 1910 1920 1930 1940 1950 1960 1970 1980 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003

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

0.25

256,965,131

10,451,760 246,513,371 201,816,877

44,696,494

TABLE 10 - Summary of Net Property Tax Collections by Category, Fiscal Year Ended in 2003 (State taxes only, net of refunds and commissions)

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

Dollars
60,720,317.91 16,797.34
1,987,568.24 679,550.57
1,059,232.52 64,463,466.58

22

Selected Tax Data by Type and/or County
TABLE 11 - Values of General Property, Public Utilities Dollars by Class of Property - 2003 and 2004

CLASS OF PROPERTY

ASSESSED VALUES

2003

2004

NET CHANGE 2003 TO 2004

General Property

Real Estate Motor Vehicles

186,647,303,795 206,407,138,538 19,759,834,743

21,138,989,156 21,509,066,808

370,077,652

Other Personal Tangible Property 34,855,401,661 34,284,547,284 (570,854,377)

Total, Gross Value

242,641,694,612 262,200,752,630 19,559,058,018

Exemptions, Homestead, Agriculture and Freeport

14,978,122,229 15,687,382,478

709,260,249

Total Net Taxable General Property 227,663,572,383 246,513,370,152 18,849,797,769

Public Utilities - Net Market Value

Railroads Telephones Electric Gas Pipeline Flight Equipment

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

1,247,229,594 7,332,669,620 15,764,366,113 1,176,854,141
750,840,408 1,732,408,388

(468,176,116) (38,345,353) 172,300,129 3,811,539 29,938,467 64,086,076

Total Taxable Public Utilities

28,240,753,522 28,004,368,264 (236,385,258)

Grand Total Taxable Value

255,904,325,905 274,517,738,416 18,613,412,511

23

COUNTY

Selected Tax Data by Type and/or County
TABLE 12 - 2002 Personal Income Tax Data by County of Residents (in Millions)

2002 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

Appling Atkinson Bacon Baker Baldwin

17,654 7,688
10,017 4,020
45,056

Banks Barrow Bartow Ben Hill Berrien

15,146 51,242 82,467 17,294 16,335

Bibb Bleckley Brantley Brooks Bryan

154,384 11,799 15,161 16,312 25,225

Bulloch Burke Butts Calhoun Camden

57,105 22,807 21,414
6,323 45,181

Candler Carroll Catoosa Charlton Chatham

9,807 94,884 56,449 10,586 234,909

Chattahoochee Chattooga Cherokee Clarke Clay

19,274 26,120 159,455 102,923
3,346

Clayton Clinch Cobb Coffee Colquitt

253,479 6,882
641,748 38,654 42,927

Columbia Cook Coweta Crawford Crisp

94,946 15,924 97,753 12,560 22,129

Dade Dawson Decatur DeKalb Dodge

15,733 17,626 28,085 673,645 19,294

Dooly Dougherty Douglas Early Echols

11,560 95,795 98,511 12,172
3,837

Effingham Elbert Emanuel Evans Fannin

41,037 20,647 21,782 11,119 20,910

6,365 2,687 3,779 1,290 15,837
6,233 19,890 33,410
6,454 5,872
61,359 4,602 5,295 5,403 9,663
18,828 8,144 7,921 1,959
13,263
3,414 35,908 20,288
3,341 91,263
1,416 9,596 65,748 36,493 1,059
93,222 2,232
266,155 13,221 14,402
38,362 5,669
38,657 4,198 7,855
5,179 6,950 9,670 273,745 6,459
4,529 35,336 40,996
4,173 982
15,806 8,092 8,258 3,769 7,819

36

180,421,715

28,346

112,942,627

5,791,243

910

176

35

62,470,486

23,249

38,355,689

1,880,585

700

191

38

103,530,020

27,396

66,378,086

3,396,378

899

190

32

32,400,192

25,116

20,311,440

1,021,857

792

183

35

507,243,303

32,029

327,372,621 17,069,879

1,078

173

41

219,657,165

35,241

146,865,906

7,762,361

1,245

409

39

811,782,547

40,814

560,278,310 30,085,718

1,513

356

41

1,268,790,101

37,976

837,410,882 44,429,980

1,330

283

37

175,827,383

27,243

112,706,393

5,743,237

890

159

36

170,550,789

29,045

113,333,829

5,843,128

995

188

40

2,302,780,409

37,530

1,562,020,836 84,042,453

1,370

154

39

150,996,417

32,811

102,031,433

5,364,255

1,166

188

35

152,784,891

28,855

98,857,041

5,064,072

956

272

33

133,867,497

24,777

83,345,945

4,202,908

778

206

38

392,415,644

40,610

274,358,428 14,747,188

1,526

368

33

623,858,411

33,135

418,751,565 22,170,868

1,178

251

36

223,665,984

27,464

139,156,648

7,026,361

863

180

37

271,622,554

34,291

174,835,313

9,123,321

1,152

259

31

51,106,583

26,088

31,759,834

1,601,529

818

161

29

427,131,386

32,205

290,676,595 15,181,479

1,145

310

35

90,106,739

26,393

55,703,373

2,840,395

832

204

38

1,353,599,287

37,696

912,958,156 48,693,964

1,356

235

36

708,355,183

34,915

492,161,058 25,943,046

1,279

256

32

85,556,122

25,608

55,013,436

2,817,349

843

202

39

3,553,401,543

38,936

2,479,054,958 134,201,605

1,470

188

7

28,289,788

19,979

19,640,161

954,595

674

165

37

263,448,374

27,454

174,444,776

8,853,347

923

166

41

3,503,213,730

53,282

2,465,238,642 135,690,803

2,064

440

35

1,339,857,221

36,715

950,676,109 51,201,119

1,403

198

32

25,648,568

24,220

15,663,748

781,776

738

185

37

2,912,860,392

31,246

1,783,321,723 91,121,931

977

168

32

63,447,067

28,426

40,781,392

2,088,083

936

175

41 14,463,947,024

54,344 10,493,341,824 582,813,235

2,190

255

34

403,799,766

30,542

264,986,600 13,790,099

1,043

222

34

411,887,930

28,599

268,009,363 13,870,527

963

178

40

1,885,339,085

49,146

1,344,224,617 73,726,393

1,922

332

36

158,082,862

27,885

101,842,772

5,193,812

916

189

40

1,770,577,764

45,802

1,214,679,696 65,768,685

1,701

369

33

136,936,287

32,619

87,440,369

4,519,264

1,077

289

35

218,017,248

27,755

136,524,051

7,005,063

892

178

33

159,488,576

30,795

108,691,957

5,638,973

1,089

244

39

320,997,441

46,187

220,509,890 12,010,983

1,728

435

34

279,965,451

28,952

177,974,934

9,193,085

951

185

41 11,885,035,714

43,416

8,241,792,914 447,982,091

1,636

195

33

185,752,101

28,759

120,710,800

6,232,542

965

181

39

121,248,513

26,772

76,459,803

3,896,837

860

215

37

1,141,823,860

32,313

742,221,422 39,208,487

1,110

145

42

1,700,924,419

41,490

1,144,509,379 61,351,841

1,497

245

34

119,098,058

28,540

78,067,935

4,070,416

975

162

26

26,207,383

26,688

16,836,581

854,542

870

311

39

632,135,451

39,993

428,225,548 22,814,076

1,443

373

39

231,083,678

28,557

151,239,366

7,756,337

959

170

38

205,690,690

24,908

123,514,475

6,208,365

752

170

34

115,656,772

30,686

77,702,330

4,089,518

1,085

210

37

235,727,572

30,148

154,394,980

8,065,627

1,032

254

24

COUNTY

Selected Tax Data by Type and/or County
TABLE 12 - 2002 Personal Income Tax Data by County of Residents (in Millions)

2002 RESIDENT POPULA-
TION ESTIMATE

NUMBER OF RETURNS TABULATED

TOTAL

PER 100 RESIDENTS

ADJUSTED GROSS INCOME LESS DEFICIT

TOTAL

AVERAGE PER
RETURN

NET TAXABLE INCOME

AMOUNT OF TAX LIABILITY

TOTAL

AVERAGE PER
RETURN

TOTAL AGI GROWTH
INDEX
1987=100

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

96,554 92,600 116,608 20,856 819,777
25,257 2,604
69,307 46,641 23,956
15,116 648,789
37,764 151,555
10,043
26,895 25,094 23,250 11,263 139,997
116,987 9,999
45,442 12,202 12,876
17,108 8,685 9,414
24,778 16,221
7,169 45,468 27,727 61,231
8,458
10,782 93,660 22,569 21,332 10,960
14,046 26,677
7,178 22,843
6,402
23,836 22,638
8,471 16,403 38,617
185,300 71,736 27,270 13,142 94,315

40,740 36,131 43,105
8,862 331,952
9,188 953
28,378 18,379
8,066
5,916 262,481
14,008 60,047
3,334
10,135 10,390
9,266 3,724 59,887
46,223 3,647
17,800 4,813 5,091
6,841 2,919 2,890 10,054 6,197
2,447 17,963
9,502 15,277
3,154
2,403 33,202
8,459 3,865 10,429
2,194 8,415 3,904 8,498 2,145
8,078 9,310 2,765 6,718 13,507
69,051 29,551 11,096
4,863 37,756

42

2,591,035,174

63,599

1,852,297,711 103,775,802

2,547

356

39

1,266,768,255

35,060

854,804,031 45,471,685

1,259

174

37

3,015,291,805

69,952

2,195,241,176 123,403,739

2,863

772

42

249,592,829

28,164

161,419,981

8,349,777

942

204

40 22,375,564,191

67,406 16,853,305,718 955,719,550

2,879

260

36

304,574,031

33,149

205,112,684 10,826,002

1,178

319

37

27,848,673

29,222

18,275,204

934,604

981

171

41

1,169,503,095

41,212

812,385,581 44,182,482

1,557

208

39

621,211,625

33,800

418,183,605 21,927,062

1,193

209

34

232,050,487

28,769

150,905,808

7,787,076

965

208

39

307,464,306

51,972

229,135,067 12,824,965

2,168

379

40 13,292,073,225

50,640

9,246,738,097 507,467,864

1,933

336

37

492,357,615

35,148

326,753,314 17,293,464

1,235

226

40

2,639,216,165

43,953

1,798,660,460 97,374,707

1,622

289

33

83,064,905

24,914

46,632,064

2,275,377

682

181

38

322,518,040

31,822

211,913,098 11,068,434

1,092

209

41

480,128,642

46,211

333,553,591 18,152,581

1,747

357

40

272,132,919

29,369

180,278,641

9,375,778

1,012

205

33

115,534,985

31,024

73,545,909

3,769,423

1,012

733

43

2,769,448,055

46,245

1,846,149,180 99,592,903

1,663

493

40

1,705,522,500

36,898

1,180,794,037 62,815,922

1,359

220

36

101,284,320

27,772

65,582,254

3,371,397

924

222

39

656,698,894

36,893

434,437,808 22,999,339

1,292

303

39

174,111,300

36,175

114,044,852

6,031,436

1,253

297

40

138,977,301

27,299

86,714,654

4,405,206

865

166

40

178,907,927

26,152

110,439,510

5,565,249

814

160

34

72,464,419

24,825

43,723,279

2,174,336

745

161

31

74,726,269

25,857

46,108,912

2,313,405

800

154

41

383,369,538

38,131

256,011,526 13,587,810

1,351

270

38

190,093,829

30,675

121,498,286

6,278,879

1,013

211

34

65,426,681

26,738

42,238,787

2,152,783

880

224

40

579,200,303

32,244

384,753,113 20,206,943

1,125

198

34

410,326,234

43,183

278,625,576 14,963,469

1,575

383

25

430,719,258

28,194

285,220,094 14,633,627

958

305

37

100,791,294

31,957

68,132,462

3,591,247

1,139

221

22

63,348,023

26,362

39,400,783

1,974,645

822

277

35

1,107,667,310

33,361

756,446,440 40,145,620

1,209

215

37

301,912,964

35,691

202,012,359 10,696,942

1,265

349

18

100,626,986

26,035

62,866,916

3,164,004

819

134

95

326,994,310

31,354

214,598,384 11,162,867

1,070

217

16

68,322,249

31,140

45,960,770

2,379,944

1,085

226

32

256,530,698

30,485

163,557,245

8,454,479

1,005

186

54

111,683,884

28,608

70,916,801

3,664,902

939

219

37

250,399,855

29,466

159,842,625

8,197,283

965

185

34

60,116,373

28,026

38,870,146

2,008,274

936

156

34

211,447,564

26,176

134,031,417

6,782,370

840

184

41

375,446,723

40,327

253,333,594 13,613,082

1,462

304

33

76,084,995

27,517

47,349,084

2,411,304

872

196

41

255,092,557

37,972

170,203,327

9,097,173

1,354

266

35

421,025,265

31,171

281,086,509 14,395,650

1,066

218

37

2,424,819,089

35,116

1,653,547,821 88,287,428

1,279

181

41

1,143,422,651

38,693

752,570,369 39,985,871

1,353

323

41

604,173,136

54,450

430,875,825 23,854,921

2,150

404

37

155,628,302

32,003

102,889,170

5,330,787

1,096

255

40

1,660,250,244

43,973

1,108,764,932 59,248,892

1,569

535

25

COUNTY

Selected Tax Data by Type and/or County
TABLE 12 - 2002 Personal Income Tax Data by County of Residents (in Millions)

2002 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

24,093 25,650 16,006 14,596 39,429
9,719 19,364
2,558 15,537
7,593
198,159 73,143 3,931 15,440 9,328
59,659 25,558
5,092 33,218
6,580
1,995 22,226
8,893 11,567 10,828
43,057 39,044 26,272
9,670 6,968
59,834 9,623
10,486 18,386 27,784
62,078 67,068 35,451
6,241 20,853
27,064 2,293 6,579
22,045 86,662
8,658 10,653 10,274 21,794
8,544,005

9,590 10,409
6,103 5,661 14,798
3,417 7,783
721 5,988 2,620
72,032 29,305
1,355 5,534 3,311
23,913 10,136
1,707 11,423
2,660
650 6,551 3,252 4,025 3,916
15,801 14,535
9,516 3,760 2,112
23,215 3,452 3,948 7,107
10,463
22,879 25,728 13,066
2,410 7,556
9,275 878
1,674 8,819 35,787
2,471 4,189 3,928 8,452 352,339
3,658,705

40

307,218,577

32,035

200,047,116 10,450,864

1,090

192

41

457,919,530

43,993

314,713,528 17,040,233

1,637

317

38

189,220,960

31,005

124,280,636

6,489,344

1,063

243

39

216,524,046

38,248

141,606,699

7,513,131

1,327

288

38

442,158,718

29,880

292,539,547 15,163,273

1,025

172

35

112,376,898

32,888

76,207,124

4,023,062

1,177

199

40

291,510,796

37,455

196,612,852 10,539,582

1,354

302

28

20,017,277

27,763

13,748,779

719,896

998

282

39

195,086,063

32,580

129,908,308

6,868,595

1,147

255

35

64,211,287

24,508

40,392,364

2,033,744

776

157

36

2,191,268,807

30,421

1,425,657,379 74,443,155

1,033

146

40

1,286,381,085

43,896

874,267,869 47,354,798

1,616

230

34

42,381,152

31,278

28,001,724

1,447,638

1,068

200

36

152,231,822

27,508

97,333,910

4,968,591

898

176

35

92,223,404

27,854

58,097,091

3,006,286

908

175

40

771,446,729

32,261

496,237,939 25,952,823

1,085

173

40

295,493,384

29,153

193,827,317 10,088,228

995

164

34

40,943,976

23,986

25,629,968

1,270,194

744

147

34

349,841,958

30,626

228,675,516 11,924,954

1,044

172

40

71,372,011

26,832

43,280,407

2,162,205

813

196

33

14,216,762

21,872

8,365,379

405,748

624

138

29

179,346,847

27,377

114,659,985

5,870,591

896

184

37

95,765,753

29,448

61,523,995

3,172,266

975

193

35

97,242,258

24,160

58,795,585

2,933,137

729

144

36

112,634,047

28,763

72,460,738

3,746,489

957

177

37

567,706,528

35,929

389,444,265 20,832,689

1,318

192

37

470,488,817

32,369

311,276,538 16,378,064

1,127

188

36

284,908,535

29,940

183,278,442

9,584,341

1,007

172

39

113,313,331

30,137

74,263,076

3,907,920

1,039

288

30

54,716,040

25,907

33,080,130

1,678,872

795

177

39

808,853,064

34,842

541,244,239 28,604,800

1,232

178

36

83,625,858

24,225

50,879,214

2,548,198

738

166

38

109,599,474

27,761

69,895,240

3,537,037

896

204

39

213,539,540

30,046

141,366,385

7,464,859

1,050

323

38

304,493,999

29,102

201,360,850 10,407,506

995

159

37

708,616,127

30,972

482,374,354 25,039,953

1,094

171

38

1,084,599,923

42,156

720,411,984 38,665,104

1,503

364

37

376,822,978

28,840

250,305,630 13,050,517

999

151

39

59,334,068

24,620

35,694,438

1,757,024

729

172

36

247,569,773

32,765

164,199,752

8,629,091

1,142

182

34

294,808,686

31,785

192,340,493 10,064,335

1,085

200

38

24,005,399

27,341

15,873,813

810,933

924

203

25

42,783,288

25,558

26,050,020

1,302,026

778

173

40

298,851,669

33,887

194,795,825 10,276,333

1,165

321

41

1,482,898,454

41,437

1,048,745,363 56,552,831

1,580

198

29

64,721,754

26,193

41,237,146

2,095,891

848

164

39

116,472,843

27,804

75,698,954

3,873,730

925

146

38

121,479,353

30,927

78,632,177

4,052,911

1,032

149

39

247,494,926

29,282

159,722,192

8,215,606

972

220

6,068,878,905

17,225

8,724,592,829 466,654,560

1,324

455

43 149,204,720,882

40,781 108,276,684,250 5,879,892,330

1,607

248

26

TABLE 13 - Selected Tax Statistics and Estimates by County Calendar Year 2003

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

269,482 133,756 171,312
92,380 601,299

251,741 115,037 162,615
86,446 567,915

305,984 6,415
10,519 6,227
37,524

Banks Barrow Bartow Ben Hill Berrien

454,588 1,315,316 2,262,259
301,308 264,247

391,127 1,160,313 2,193,584
272,695 238,183

13,741 33,500 185,451 12,681 11,288

Bibb Bleckley Brantley Brooks Bryan

3,832,909 213,372 191,235 292,013 686,104

3,580,464 199,604 179,771 269,582 671,300

127,435 8,643
19,621 12,128 22,307

Bulloch Burke Butts Calhoun Camden

1,241,942 441,426 501,747 103,066 884,455

1,109,582 394,106 435,007 96,200 861,991

38,283 1,139,360
34,102 7,309
36,639

Candler Carroll Catoosa Charlton Chatham

189,199 2,242,045 1,300,800
224,981 8,190,866

162,012 2,079,967 1,208,851
205,860 7,572,986

8,509 70,887 32,339 20,792 237,926

Chattahoochee 50,498

Chattooga

493,423

Cherokee

5,533,990

Clarke

2,612,779

Clay

94,591

48,086 452,566 5,227,093 2,487,270
84,049

4,067 14,446 122,810 67,682
4,468

Clayton Clinch Cobb Coffee Colquitt

6,717,700 154,271
24,125,812 774,860 643,558

6,371,048 143,198
22,922,469 668,996 597,642

759,616 12,827
494,388 25,573 26,168

COUNTY 1% TAX DISTRIBUTION

SPLOST

LOST

ELOST

$ 2,461,126.09 $ 628,717.52 $ 1,041,744.88

$ 5,883,441.51

$ 2,729,914.14 $ 6,449,795.02 $ 8,188,003.67 $ 2,063,132.53 $ 1,338,653.41

$ 165,581.53 $ 1,004,810.73 $ 515,496.11 $ 1,106,763.09 $ 2,409,510.81

$ 8,078,770.28 $ 2,559,704.59 $ 2,711,330.68 $ 330,983.50 $ 4,816,808.34

$ 990,020.44 $ 12,703,780.91 $ 7,388,594.36 $ 625,023.41 $ 46,514,623.81

$

5,391.68

$ 2,098,746.46

$ 23,031,245.39

$ 17,256,659.75

$ 282,060.16

$ 253,625.36 $ 626,854.53 $ 185,910.86 $ 4,919,728.30 $ 4,175,817.85

$ 2,464,681.60

$

619,785.38

$ 1,061,922.16

$

255,251.16

$ 5,841,291.36

$ 2,680,669.23 $ 6,643,202.54 $ 14,397,075.18 $ 2,065,950.43 $ 1,366,645.00

$ 27,619,715.79

$ 1,033,173.90

$

911,351.56

$ 1,077,688.95

$ 2,413,775.89

$ 8,086,755.42

$ 2,550,693.18

$ 2,689,509.43

$

333,865.42

$ 5,782,675.91

$ 1,023,746.68

$ 12,651,509.52

$ 7,379,977.43

$

784,134.33

$ 46,521,497.94

$

298,683.43

$ 2,078,709.96

$ 17,267,379.89

$

289,908.19

$ 44,572,638.91

$

637,896.02

$ 4,916,032.09 $ 4,180,706.82

$ 2,502,625.88

$

608,314.12

$ 1,087,216.68

$

194,294.79

$ 5,791,458.34

$ 2,712,403.66 $ 6,470,745.42 $ 14,240,524.54 $ 2,036,145.47 $ 1,358,652.03

$ 27,369,365.80

$ 1,037,887.49

$

940,214.67

$ 1,104,642.09

$ 2,526,925.92

$ 2,704,395.52

$

327,608.53

$ 1,205,231.67

$ 1,013,785.67

$ 12,624,263.09

$ 7,351,893.12

$

769,732.20

$

322,563.80

$ 2,102,095.75

$ 22,945,547.88

$ 17,193,786.77

$

301,516.12

$ 44,003,943.15

$ 112,255,398.47

$

25,785.41

$ 4,179,438.93

TOTAL
7,428,434 1,856,817 3,190,884
449,546 17,516,191
8,122,987 19,563,743 36,825,603
6,165,228 4,063,950
55,154,663 3,075,872 2,367,062 3,289,094 7,350,213
16,165,526 5,110,398 8,105,236 992,457
11,804,716
3,027,553 37,979,554 22,120,465
2,178,890 93,036,122
626,639 6,279,552 45,976,793 51,717,826
873,484
88,830,207 1,264,751
112,441,309 9,861,546
12,535,964

TABLE 13 - Selected Tax Statistics and Estimates by County Calendar Year 2003

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

2,581,582 330,004
2,945,421 225,724 466,104

Dade Dawson Decatur DeKalb Dodge

272,518 877,629 674,487 21,110,900 304,866

Dooly Dougherty Douglas Early Echols

258,080 1,982,099 2,899,124
296,356 79,258

Effingham Elbert Emanuel Evans Fannin

885,222 467,330 387,115 189,851 658,252

Fayette Floyd Forsyth Franklin Fulton

4,055,669 2,225,657 5,892,632
628,792 39,671,513

Gilmer Glascock Glynn Gordon Grady

922,183 63,344
3,463,458 1,282,319
518,001

Greene Gwinnett Habersham Hall Hancock

902,538 24,216,312
1,103,194 4,986,800
239,302

2,399,238 283,227
2,814,920 210,040 424,963
256,775 823,168 594,843 20,517,403 275,183
220,159 1,816,569 2,769,647
272,864 76,960
819,839 408,115 346,656 180,211 606,731
3,895,848 2,082,374 5,585,756
528,486 38,209,677
849,664 60,402
3,325,926 1,198,844
442,939
851,202 22,958,104
985,389 4,600,523
214,863

47,692 12,618 138,798 11,272
8,002
12,584 16,589 24,576 423,497 17,175
12,323 68,657 90,830 15,351
1,928
109,329 16,248 17,006 5,880 13,915
62,756 361,958
73,800 20,400 1,006,082
22,631 3,188
59,103 34,125 16,053
23,418 361,490
42,960 94,499 32,208

SPLOST

COUNTY 1% TAX DISTRIBUTION

LOST

ELOST

$ 11,134,174.57 $ 1,662,241.45 $ 14,288,322.49 $ 511,180.76 $ 3,361,102.04

$ 1,863,604.69 $ 3,597,147.41 $ 3,884,364.03

$ 1,187,776.48

$ 948,931.13 $ 15,422,846.83 $ 17,300,359.56 $ 1,545,045.01 $ 108,880.49

$ 3,973,325.44 $ 1,912,946.06 $ 2,007,249.18 $ 1,281,636.50 $ 2,654,104.37

$

-

$ 10,140,120.56

$ 20,175,216.48

$ 3,058,298.21

$ 2,975,082.75 $ 135,223.23 $ 15,724,976.43 $ 7,050,711.78 $ 1,184,595.14
$ 2,218,782.78 $ 119,719,843.36 $ 2,742,337.42 $ 21,691,133.37 $ 419,544.52

$ 11,132,172.06

$ 1,656,695.89

$ 14,271,486.89

$

494,426.24

$ 3,355,988.68

$ 1,855,170.90 $ 3,598,279.99 $ 3,882,436.67
81,684,425.18 $ 1,565,665.02

$

937,500.19

$ 15,435,273.88

$ 17,574,355.53

$ 1,550,141.89

$

110,065.81

$ 3,975,791.51 $ 1,927,667.72 $ 1,987,500.41 $ 1,286,603.23 $ 2,660,804.65

$ 17,005,375.41 $ 13,433,169.67 $ 20,465,180.78 $ 3,104,021.23 $ 180,102,555.43

$ 3,190,268.68

$

142,723.94

$ 15,749,456.70

$ 7,026,826.22

$ 2,073,411.95

$ 2,226,498.39

$ 4,711,369.71

$ 21,816,063.67

$

426,032.98

$ 11,104,766.06

$ 1,674,713.50

$ 14,163,322.89

$

505,677.83

$ 3,340,696.93

$ 1,864,372.21 $ 3,565,342.53 $ 3,939,884.49 $ 88,168,783.57 $ 1,559,924.73

$

945,516.30

$ 15,361,301.52

$ 17,470,659.56

$ 1,545,747.09

$ 4,139,169.50 $ 1,920,566.00 $ 2,014,571.58 $ 1,275,195.89 $ 2,616,674.00

$ 13,387,264.45 $ 20,143,219.15 $ 3,091,293.37 $ 177,719,350.57

$ 3,183,990.66

$

148,076.25

$ 7,017,182.89 $ 2,059,231.77

$ 2,180,117.09 $ 119,426,356.20 $ 4,733,074.77 $ 21,676,453.09

TOTAL
33,371,113 4,993,651
42,723,132 1,511,285
10,057,788
5,583,148 10,760,770 11,706,685 169,853,209 (2)
4,313,366
2,831,948 46,219,422 52,345,375
4,640,934 218,946
12,088,286 5,761,180 6,009,321 3,843,436 7,931,583
17,005,375 36,960,555 60,783,616
9,253,613 357,821,906
9,349,342 426,023
31,474,433 21,094,721
5,317,239
6,625,398 239,146,200
12,186,782 65,183,650
845,578

Selected Tax Data by Type and/or County
29

TABLE 13 - Selected Tax Statistics and Estimates by County Calendar Year 2003

COUNTY

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

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITY

Haralson Harris Hart Heard Henry

569,337 658,583 876,261 269,121 5,026,892

Houston Irwin Jackson Jasper Jeff Davis

2,510,991 191,029
1,489,428 343,301 242,356

Jefferson Jenkins Johnson Jones Lamar

396,671 120,567 132,399 529,409 354,826

Lanier Laurens Lee Liberty Lincoln

86,853 1,054,766
519,078 806,656 218,638

Long Lowndes Lumpkin Macon Madison

125,035 2,103,955
901,868 304,704 485,140

Marion McDuffie McIntosh Meriwether Miller

132,474 475,084 228,203 472,249 162,251

Mitchell Monroe Montgomery Morgan Murray

504,680 599,668 149,564 843,183 839,731

505,393 627,017 785,399 231,357 4,593,618
2,410,808 169,311
1,307,661 265,595 225,301
337,769 113,113 116,544 490,918 316,641
82,344 950,081 492,162 767,799 193,350
117,967 1,974,520
782,106 267,312 439,990
125,908 431,485 219,487 395,886 141,526
436,125 553,073 131,357 640,716 812,333

34,044 60,016 23,792 114,548 83,525
74,754 12,027 94,467 23,168 12,267
23,964 11,293
6,939 38,317 16,656
5,875 35,345 17,005 42,549
5,502
8,592 65,997 18,169 16,505 35,998
6,938 16,751 11,300 19,092
4,588
22,519 485,638
8,022 19,662 24,166

SPLOST

COUNTY 1% TAX DISTRIBUTION

LOST

ELOST

$ 2,420,398.95 $ 1,794,701.42 $ 2,236,642.46 $ 3,236,370.29 $ 11,639,730.83
$ 16,341,893.98 $ 462,501.05 $ 5,873,808.22 $ 926,571.80 $ 1,772,650.23
$ 1,648,090.80 $ 554,654.22 $ 476,809.60 $ 1,987,782.34 $ 1,318,363.00
$ 311,578.39 $ 507,410.13 $ 2,507,829.05 $ 5,403,062.02 $ 465,528.35
$ 323,921.14 $ 16,647,174.78 $ 2,580,076.11 $ 1,065,099.09 $ 1,509,394.08
$ 384,346.34 $ 3,017,474.75 $ 1,276,526.15 $ 1,263,104.70 $ 524,352.53
$ 1,861,642.70 $ 3,430,067.20 $ 462,186.87 $ 2,219,399.57 $ 3,451,300.82

$ 2,418,475.55 $ 1,797,629.46 $ 2,228,979.05 $ 3,233,268.85 $ 20,495,649.69

$ 16,250,892.91

$

481,709.94

$ 5,932,218.20

$

941,633.04

$ 1,789,267.27

$ 1,632,290.55

$

552,201.91

$

471,993.89

$ 1,926,578.97

$ 1,299,864.13

$

376,922.62

$ 6,727,409.76

$ 2,498,096.99

$ 5,394,748.77

$

468,444.72

$

323,481.23

$ 16,643,491.25

$ 2,570,451.15

$ 1,118,568.82

$ 1,519,075.70

$

375,154.49

$ 3,016,541.88

$ 1,269,855.26

$ 1,583,719.78

$

520,039.97

$ 1,858,889.73

$ 4,134,031.99

$

454,360.65

$ 2,232,777.57

$ 3,427,257.78

$ 2,422,925.34 $ 1,802,835.34 $ 2,242,926.53 $ 3,224,249.27 $ 20,318,944.48

$ 16,137,263.83

$

475,669.25

$ 5,840,413.46

$

926,155.79

$ 1,802,451.46

$ 1,645,471.90

$

570,360.38

$ 1,956,291.86 $ 1,287,279.64

$

376,686.43

$ 6,665,660.33

$ 2,504,706.44

$ 5,592,523.45

$

479,965.09

$

335,948.58

$ 16,612,423.27

$ 2,571,014.83

$ 1,051,311.54

$ 1,132,390.83

$

376,378.64

$ 3,032,679.09

$ 1,314,861.61

$ 1,578,572.29

$ 1,855,063.73

$ 4,138,460.72

$

459,749.23

$ 2,242,310.30

$ 3,419,545.18

TOTAL
7,261,800 5,395,166 6,708,548 9,693,888 52,454,325
48,730,051 1,419,880
17,646,440 2,794,361 5,364,369
4,925,853 1,677,217
948,803 5,870,653 3,905,507
1,065,187 13,900,480
7,510,632 16,390,334
1,413,938
983,351 49,903,089
7,721,542 3,234,979 4,160,861
1,135,879 9,066,696 3,861,243 4,425,397 1,044,393
5,575,596 11,702,560
1,376,297 6,694,487 10,298,104

Selected Tax Data by Type and/or County
30

TABLE 13 - Selected Tax Statistics and Estimates by County Calendar Year 2003

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

3,996,347 2,067,050 1,027,199
347,537 2,485,498
422,093 959,765 295,864 398,353 778,346
180,500 827,035
51,929 913,369 142,252
3,967,633 2,191,339
76,489 314,614 198,215
1,419,551 619,238 136,876 546,636 201,892
54,164 311,012 179,369 231,289 215,946
1,085,642 991,430 448,897 477,088 88,309

3,761,207 1,855,044
925,181 315,808 2,345,468
389,578 907,679 271,124 334,484 709,249
166,802 773,147
47,191 872,732 131,178
3,717,957 2,071,026
68,928 292,184 181,529
1,291,268 557,016 127,947 503,134 176,029
50,523 279,205 155,822 213,877 177,063
982,603 834,816 416,671 459,433
80,647

NET PUBLIC UTILITY
102,145 47,850 20,410 11,658 50,409
12,893 24,434 15,804
7,821 93,182
7,532 101,874
1,856 249,244
7,226
133,188 62,194 2,718 15,824 8,820
30,237 23,430
6,116 30,801 11,260
2,810 16,514 12,027 12,377
8,582
22,808 31,875 22,795 10,642
6,756

SPLOST

COUNTY 1% TAX DISTRIBUTION

LOST

ELOST

$ 28,513,787.14 $ 7,638,435.07 $ 4,080,060.84 $ 565,242.83 $ 10,423,103.32

$ 28,714,464.76

$ 7,738,785.31

$ 4,115,104.04

$

567,185.08

$ 10,450,185.66

$ 2,727,893.36 $ 2,761,576.36

$ 982,924.99 $ 3,220,762.30

$ 1,351,767.19 $ 1,348,726.23

$ 829,581.35 $

811,448.44

$ 3,627,238.71 $ 3,622,343.79

$ 802,520.45 $

802,456.78

$ 2,991,820.54 $ 2,990,047.44

$ 129,566.77 $

239,868.97

$ 2,633,896.67 $ 2,648,633.97

$ 641,499.31 $

639,113.38

$ 31,608,968.48 $ 14,958,475.53 $ 140,306.63 $ 1,089,350.73 $ 914,336.00

$ 31,652,794.94

13,359,225.54

$

265,192.82

$ 1,086,827.08

$

916,055.74

$

34,849.72 $ 7,731,453.24

$ 979,410.05 $ 2,916,288.96

$ 296,860.53 $

298,099.40

$

3,782.25 $ 3,484,971.11

$ 425,353.12 $

424,301.01

$

68,465.26 $

67,547.73

$ 1,242,897.58 $ 1,231,850.68

$ 690,754.00 $

683,867.70

$ 1,041,116.84 $ 1,023,722.99

$ 799,939.46 $

798,222.03

$ 4,047,254.11 $ $ 6,690,291.98 $ $ 3,656,997.18 $ $ 1,496,584.56(3) $ $ 347,021.85 $

5,883,899.63 6,713,148.31 3,644,791.22 1,493,627.74
345,784.36

$ 5,722,796.69

$ 7,592,671.97

$ 4,071,537.03

$

561,441.04

$ 10,289,892.24

$

115,182.04

$ 3,129,005.35

$ 1,356,111.47

$

813,865.52

$ 3,602,968.37

$

802,917.83

$ 2,974,155.24

$

237,358.62

$ 2,621,469.87

$

122,465.39

$ 31,578,558.24

$ 8,609,781.33

$

268,491.46

$ 1,127,406.41

$

908,740.19

$ 7,710,708.86

$ 2,898,284.08

$

298,779.13

$ 3,480,227.83

$

430,270.42

$

69,405.06

$ 1,276,308.44

$

691,678.66

$ 1,027,254.04

$

799,397.23

$ 4,639,490.01 $ 6,693,976.95 $ 3,663,480.96 $ 1,467,636.43

TOTAL
62,951,049 22,969,892 12,266,702
1,693,869 31,163,181
5,604,652 7,332,693 4,056,605 2,454,895 10,852,551
2,407,895 8,956,023
606,794 7,904,001 1,403,078
94,840,322 36,927,482 (3)
673,991 3,303,584 2,739,132
15,477,012 6,793,983 893,739 6,968,981 1,279,925
205,418 3,751,057 2,066,300 3,092,094 2,397,559
14,570,644 20,097,417 10,965,269
4,457,849 (4) 692,806

TABLE 13 - Selected Tax Statistics and Estimates by County Calendar Year 2003

Selected Tax Data by Type and/or County
31

COUNTY

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

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITY

Troup Turner Twiggs Union Upson

1,629,321 168,820 240,077 716,938 483,723

Walker Walton Ware Warren Washington

1,205,656 1,986,706
532,611 121,473 520,394

Wayne Webster Wheeler White Whitfield

591,190 54,763 92,027
791,543 2,818,777

Wilcox Wilkes Wilkinson Worth

120,247 294,400 314,078 477,067

State Total 262,200,753

1,486,218 142,865 223,649 660,858 439,644

45,379 10,844 14,256 15,483 19,068

1,106,891 1,849,054
502,039 113,601 490,313

27,114 56,548 64,896 11,315 30,817

554,619 50,677 87,124
722,160 2,763,322

23,591 3,613 8,351
19,178 71,831

110,203 256,568 299,136 382,043

7,237 9,173 19,683 16,684

246,513,370 10,451,759

SPLOST

COUNTY 1% TAX DISTRIBUTION

LOST

ELOST

$ 8,403,311.81

$ 819,787.48

$

1,374.66

$ 2,547,791.82

$ 2,723,011.55

$ 4,612,487.42 $ 6,153,425.67 $ 5,204,216.26 $ 403,149.05 $ 2,997,291.73

$ 3,306,421.72

$ 111,093.58

$

2,915.92

$ 2,521,661.55

$ 16,321,916.67

$ 345,875.90 $ 978,568.62 $ 1,378,273.62 $ 1,480,594.79

772,111,444

$ 8,405,916.64

$

821,539.43

$

631,031.40

$ 2,561,057.25

$ 2,726,567.81

$ 4,597,706.14

$ 6,347,709.06

$ 5,219,719.58

$

401,157.25

$ 3,009,105.05

$ 3,303,274.96

$

106,559.23

$

319,430.99

$ 2,536,550.52

$ 16,363,349.73

$

348,573.80

$

973,145.09

$ 1,347,962.34

$ 1,481,336.83

1,029,073,949

$ 8,394,566.65

$

812,764.61

$

628,093.63

$ 2,542,011.80

$ 2,647,093.44

$ 4,587,090.65

$ 6,131,732.31

$ 5,195,230.10

$

404,623.03

$

8,842.61

$

109,447.98

$

318,145.26

$ 2,509,063.67

$ 16,311,068.96

$

346,449.93

$ 1,364,669.56 $ 1,473,046.38

$ 1,143,082,045

TOTAL
25,203,795 2,454,092 1,260,500 7,650,861 8,096,673
13,797,284 18,632,867 15,619,166
1,208,929 6,006,397
6,618,539 327,101 640,492
7,567,276 48,996,335
1,040,900 1,951,714 4,090,906 4,434,978
2,944,267,438

(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. MARTA Tax figures are not represented in this table. (2) $81,684,425.18 in HOST for DeKalb County located in LOST Column. (3) $13,359,225.54 in HOST for Rockdale County located in LOST Column. (4) $1,496,584.56 in SPLOST Column represents $5,777.56 in SPLOST and $1,490,807.00 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

2002 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2003 County 1% Tax Distribution

THOUSAND DOLLARS

RANK

2002 ADJ. GROSS INCOME REPORTED (GA Returns)

2003 NET PROPERTY AND UTILITY DIGEST

THOUSAND DOLLARS

RANK

THOUSAND DOLLARS

RANK

PER CAPITA AMOUNTS OF THREE INDICATORS

1% COUNTY INCOME

DIST.

REPORTED

NET DIGEST

Selected Tax Data by Type and/or County 32

Fulton DeKalb Gwinnett Cobb Clayton

819,777 673,645 648,789 641,748 253,479

Chatham Richmond Muscogee Cherokee Bibb

234,909 198,159 185,300 159,455 154,384

Hall Henry Houston Forsyth Clarke

151,555 139,997 116,987 116,608 102,923

Douglas Coweta Fayette Dougherty Columbia

98,511 97,753 96,554 95,795 94,946

Carroll Paulding Lowndes Floyd Whitfield

94,884 94,315 93,660 92,600 86,662

Bartow Rockdale Newton Glynn Walton

82,467 73,143 71,736 69,307 67,068

1 180,102,555

1 22,375,564,191

1

4

88,168,784

4 11,885,035,714

4

3 119,719,843

2 13,292,073,225

3

2 112,255,398

3 14,463,947,024

2

6

44,572,639

6 2,912,860,392

8

5

46,521,498

5 3,553,401,543

5

12

31,652,795

7 2,191,268,807 14

11

28,714,465

8 2,424,819,089 12

7

23,031,245 10 3,503,213,730

6

13

27,619,716

9 2,302,780,409 13

9

21,816,064 11 2,639,216,165 10

10

20,495,650 12 2,769,448,055

9

18

16,250,893 19 1,705,522,500 17

8

20,465,181 13 3,015,291,805

7

16

17,267,380 15 1,339,857,221 22

15

17,574,356 14 1,700,924,419 18

17

14,271,487 24 1,770,577,764 16

14

17,005,375 16 2,591,035,174 11

28

15,435,274 21 1,141,823,860 28

21

11,132,172 27 1,885,339,085 15

25

12,651,510 26 1,353,599,287 21

22

10,450,186 28 1,660,250,244 19

27

16,643,491 17 1,107,667,310 29

26

13,433,170 25 1,266,768,255 25

19

16,363,350 18 1,482,898,454 20

23

14,397,075 23 1,268,790,101 24

24

14,958,476 22 1,286,381,085 23

29

7,738,785 31 1,143,422,651 27

20

15,749,457 20 1,169,503,095 26

31

6,347,709 38 1,084,599,923 30

39,215,759

1

20,940,900

4

23,319,594

3

23,416,857

2

7,130,664

6

7,810,912

5

3,851,145 13

3,863,352 12

5,349,903

8

3,707,899 14

4,695,022

9

4,677,143 10

2,485,562 20

5,659,556

7

2,554,952 19

2,860,477 17 2,953,718 16 3,958,604 11 1,885,226 30 2,446,930 21

2,150,854 25 2,395,877 23 2,040,517 27 2,444,332 22 2,835,153 18

2,379,035 24 2,133,220 26 1,902,894 29 3,385,029 15 1,905,602 28

220

27,295 47,837

131

17,643 31,086

185

20,488 35,943

175

22,538 36,489

176

11,492 28,131

198

15,127 33,251

160

11,058 19,435

155

13,086 20,849

144

21,970 33,551

179

14,916 24,017

144

17,414 30,979

146

19,782 33,409

139

14,579 21,246

176

25,858 48,535

168

13,018 24,824

178

17,266 29,037

146

18,113 30,216

176

26,835 40,999

161

11,919 19,680

117

19,857 25,772

133

14,266 22,668

111

17,603 25,403

178

11,826 21,786

145

13,680 26,397

189

17,111 32,715

175

15,385 28,848

205

17,587 29,165

108

15,939 26,526

227

16,874 48,841

95

16,172 28,413

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

COUNTY

2002 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2003 County 1% Tax Distribution

THOUSAND DOLLARS

RANK

2002 ADJ. GROSS INCOME REPORTED (GA Returns)

2003 NET PROPERTY AND UTILITY DIGEST

THOUSAND DOLLARS

RANK

THOUSAND DOLLARS

RANK

PER CAPITA AMOUNTS OF THREE INDICATORS

1% COUNTY INCOME

DIST.

REPORTED

NET DIGEST

Selected Tax Data by Type and/or County 33

Walker

62,078

39

Liberty

61,231

46

Troup

59,834

30

Spalding

59,659

32

Bulloch

57,105

35

4,597,706 47 708,616,127

34

5,394,749 43 430,719,258

49

8,405,917 29 808,853,064

32

7,731,453 32 771,446,729

33

8,086,755 30 623,858,411

38

1,134,005 39 810,348 55
1,531,597 32 1,321,505 34 1,147,865 38

Catoosa

56,449

33

Barrow

51,242

34

Gordon

46,641

37

Laurens

45,468

38

Jackson

45,442

36

7,379,977 33 708,355,183

35

6,643,203 37 811,782,547

31

7,026,826 34 621,211,625

39

6,727,410 35 579,200,303

41

5,932,218 39 656,698,894

36

1,241,190 35 1,193,813 37 1,232,969 36
985,426 44 1,402,128 33

Camden

45,181

45

Baldwin

45,056

48

Thomas

43,057

40

Colquitt

42,927

53

Effingham 41,037

43

5,782,676 42 427,131,386

50

5,841,291 41 507,243,303

43

5,883,900 40 567,706,528

42

4,180,707 48 411,887,930

52

3,975,792 51 632,135,451

37

898,630 48 605,439 68 1,005,411 43 623,810 65 929,168 47

Polk

39,429

51

Tift

39,044

42

Coffee

38,654

50

Murray

38,617

52

Habersham 37,764

41

3,622,344 54 442,158,718

48

6,713,148 36 470,488,817

46

4,916,032 45 403,799,766

54

3,427,258 57 421,025,265

51

4,711,370 46 492,357,615

44

802,431 57 866,691 52 694,569 60 836,499 54 1,028,349 42

Ware Sumter Decatur Upson Lee

35,451

55

33,218

58

28,085

59

27,784

74

27,727

69

5,219,720 44 376,822,978

57

3,484,971 56 349,841,958

59

3,882,437 52 279,965,451

73

2,726,568 69 304,493,999

66

2,498,097 78 410,326,234

53

566,935 71 533,935 75 619,419 67 458,712 84 509,167 78

Oconee

27,270

44

4,115,104 50 604,173,136

40

Wayne

27,064

64

3,303,275 59 294,808,686

70

Haralson

26,895

72

2,418,476 80 322,518,040

61

McDuffie

26,677

81

3,016,542 64 256,530,698

77

Toombs

26,272

70

3,644,791 53 284,908,535

72

945,591 45 578,210 70 539,437 74 448,236 86 439,466 87

74

11,415 18,267

88

7,034 13,234

140

13,518 25,597

130

12,931 22,151

142

10,925 20,101

131

12,549 21,988

130

15,842 23,298

151

13,319 26,435

148

12,739 21,673

131

14,451 30,855

128

9,454 19,890

130

11,258 13,437

137

13,185 23,351

97

9,595 14,532

97

15,404 22,642

92

11,214 20,351

172

12,050 22,198

127

10,447 17,969

89

10,903 21,661

125

13,038 27,231

147

10,629 15,992

105

10,532 16,074

138

9,969 22,055

98

10,959 16,510

90

14,799 18,364

151

22,155 34,675

122

10,893 21,365

90

11,992 20,057

113

9,616 16,802

139

10,845 16,728

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

COUNTY

2002 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2003 County 1% Tax Distribution

THOUSAND DOLLARS

RANK

2002 ADJ. GROSS INCOME REPORTED (GA Returns)

2003 NET PROPERTY AND UTILITY DIGEST

THOUSAND DOLLARS

RANK

THOUSAND DOLLARS

RANK

PER CAPITA AMOUNTS OF THREE INDICATORS

1% COUNTY INCOME

DIST.

REPORTED

NET DIGEST

Selected Tax Data by Type and/or County 34

Chattooga 26,120

85

Pickens

25,650

49

Stephens

25,558

67

Gilmer

25,257

56

Bryan

25,225

61

Harris

25,094

65

Jones

24,778

76

Peach

24,093

79

Grady

23,956

88

Mitchell

23,836

91

Hart

23,250

71

Meriwether 22,843

90

Burke

22,807

60

Monroe

22,638

47

Lumpkin

22,569

63

Tattnall

22,226

104

Crisp

22,129

83

White

22,045

66

Worth

21,794

94

Emanuel

21,782

93

Butts

21,414

80

Macon

21,332

115

Fannin

20,910

75

Franklin

20,856

73

Washington 20,853

77

Elbert

20,647

89

Putnam

19,364

57

Dodge

19,294

97

Chattahoochee 19,274

154

Union

18,386

82

2,078,710 85 3,220,762 61 2,916,289 67 3,190,269 62 2,413,776 81
1,797,629 93 1,926,579 90 2,761,576 68 2,073,412 86 1,858,890 91
2,228,979 83 1,583,720 97 2,550,693 76 4,134,032 49 2,570,451 74
1,231,851 109 3,355,989 58 2,536,551 77 1,481,337 102 1,987,500 88
2,689,509 70 1,118,569 110 2,660,805 72 3,104,021 63 3,009,105 65
1,927,668 89 2,990,047 66 1,565,665 98
298,683 150 2,561,057 75

263,448,374

76

457,919,530

47

295,493,384

69

304,574,031

65

392,415,644

55

480,128,642

45

383,369,538

56

307,218,577

64

232,050,487

84

211,447,564

91

272,132,919

74

250,399,855

79

223,665,984

86

375,446,723

58

301,912,964

67

179,346,847

98

218,017,248

88

298,851,669

68

247,494,926

82

205,690,690

92

271,622,554

75

100,626,986 126

235,727,572

83

249,592,829

80

247,569,773

81

231,083,678

85

291,510,796

71

185,752,101

96

28,289,788 153

213,539,540

90

467,012

82

932,113

46

580,446

69

872,295

51

693,607

61

687,033

62

529,235

76

402,471

92

458,992

83

458,644

85

809,191

56

414,978

90

1,533,466

31

1,038,711

41

800,275

58

295,719 103

432,965

88

741,338

59

398,727

93

363,662

94

469,109

81

283,817 109

620,646

66

548,886

73

521,130

77

424,363

89

875,021

49

292,358 104

52,153 158

676,341

63

80

10,086 17,879

126

17,853 36,340

114

11,562 22,711

126

12,059 34,537

96

15,557 27,497

72

19,133 27,378

78

15,472 21,359

115

12,751 16,705

87

9,687 19,160

78

8,871 19,242

96

11,705 34,804

69

10,962 18,167

112

9,807 67,237

183

16,585 45,884

114

13,377 35,459

55

8,069 13,305

152

9,852 19,566

115

13,556 33,628

68

11,356 18,295

91

9,443 16,696

126

12,684 21,907

52

4,717 13,305

127

11,273 29,682

149

11,967 26,318

144

11,872 24,991

93

11,192 20,553

154

15,054 45,188

81

9,627 15,153

15

1,468

2,706

139

11,614 36,786

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

COUNTY

2002 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2003 County 1% Tax Distribution

THOUSAND DOLLARS

RANK

2002 ADJ. GROSS INCOME REPORTED (GA Returns)

2003 NET PROPERTY AND UTILITY DIGEST

PER CAPITA AMOUNTS OF THREE INDICATORS

THOUSAND DOLLARS

RANK

THOUSAND DOLLARS

RANK

1% COUNTY INCOME

DIST.

REPORTED

NET DIGEST

Selected Tax Data by Type and/or County 35

Appling

17,654

86

Dawson

17,626

54

Ben Hill

17,294

96

Jefferson

17,108

95

Morgan

16,403

78

Berrien Brooks Lamar Pierce Cook

16,335

106

16,312

111

16,221

98

16,006

102

15,924

100

Dade Rabun Screven Brantley Banks

15,733

101

15,537

68

15,440

109

15,161

118

15,146

87

Greene

15,116

62

Pike

14,596

103

Marion

14,046

142

Oglethorpe 13,142

112

Jeff Davis 12,876

108

Crawford

12,560

121

Jasper

12,202

110

Early

12,172

107

Bleckley

11,799

113

Telfair

11,567

120

Dooly Heard Evans Madison Terrell

11,560

117

11,263

92

11,119

119

10,960

84

10,828

124

2,464,682 79 180,421,715

97

3,598,280 55 320,997,441

62

2,065,950 87 175,827,383 100

1,632,291 96 178,907,927

99

2,232,778 82 255,092,557

78

1,366,645 103 1,077,689 112 1,299,864 106 1,348,726 104 1,656,696 95

170,550,789 102

133,867,497 111

190,093,829

94

189,220,960

95

158,082,862 104

1,855,171 92 2,648,634 73 1,086,827 111
911,352 121 2,680,669 71

159,488,576 103

195,086,063

93

152,231,822 107

152,784,891 106

219,657,165

87

2,226,498 84 307,464,306

63

811,448 123 216,524,046

89

375,154 144

68,322,249 138

567,185 132 155,628,302 105

1,789,267 94 138,977,301 109

494,426 135 136,936,287 110

941,633 118 174,111,300 101

1,550,142 99 119,098,058 114

1,033,174 114 150,996,417 108

1,023,723 116

97,242,258 127

937,500 119 121,248,513 113

3,233,269 60 115,534,985 117

1,286,603 107 115,656,772 116

1,519,076 100 326,994,310

60

798,222 125 112,634,047 119

557,725

72

839,757

53

285,376 108

361,733

95

660,378

64

249,471 113

281,710 110

333,297

98

286,928 107

295,845 102

269,359 111

1,121,976

40

308,008 101

199,392 123

404,868

91

874,620

50

342,305

97

132,846 140

327,466

99

237,568 116

221,312 121 288,763 105 288,215 106 208,247 122 226,254 120

232,482 117

345,905

96

186,091 127

475,988

79

185,645 128

140

10,220 31,592

204

18,212 47,643

119

10,167 16,501

95

10,458 21,144

136

15,552 40,260

84

10,441 15,272

66

8,207 17,270

80

11,719 20,547

84

11,822 17,926

104

9,927 18,579

118

10,137 17,121

170

12,556 72,213

70

9,860 19,949

60

10,077 13,152

177

14,503 26,731

147

20,340 57,861

56

14,834 23,452

27

4,864

9,458

43

11,842 24,918

139

10,794 18,450

39

10,903 17,620

77

14,269 23,665

127

9,785 23,679

88

12,797 17,650

89

8,407 19,560

81

10,489 20,111

287

10,258 30,712

116

10,402 16,736

139

29,835 43,430

74

10,402 17,145

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

COUNTY

2002 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2003 County 1% Tax Distribution

THOUSAND DOLLARS

RANK

2002 ADJ. GROSS INCOME REPORTED (GA Returns)

2003 NET PROPERTY AND UTILITY DIGEST

THOUSAND DOLLARS

RANK

THOUSAND DOLLARS

RANK

PER CAPITA AMOUNTS OF THREE INDICATORS

1% COUNTY INCOME

DIST.

REPORTED

NET DIGEST

Selected Tax Data by Type and/or County 36

Long

10,782

145

Wilkes

10,653

114

Charlton

10,586

127

Twiggs

10,486

123

Wilkinson 10,274

105

Hancock

10,043

129

Bacon

10,017

122

Irwin

9,999

132

Candler

9,807

128

Pulaski

9,719

125

Towns

9,670

99

Turner

9,623

133

Johnson

9,414

140

Seminole

9,328

126

Taylor

8,893

131

Jenkins

8,685

138

Wilcox

8,658

144

Montgomery 8,471

137

Lincoln

8,458

130

Atkinson

7,688

141

Randolph

7,593

136

McIntosh

7,178

116

Lanier

7,169

146

Treutlen

6,968

149

Clinch

6,882

135

Talbot

6,580

134

Wheeler

6,579

150

Miller

6,402

139

Calhoun

6,323

148

Warren

6,241

143

323,481 148

63,348,023 143

973,145 117 116,472,843 115

784,134 126

85,556,122 131

631,031 130 109,599,474 122

1,347,962 105 121,479,353 112

426,033 140

83,064,905 133

1,061,922 113 103,530,020 123

481,710 136 101,284,320 124

1,023,747 115

90,106,739 130

802,457 124 112,376,898 120

1,493,628 101 113,313,331 118

821,539 122

83,625,858 132

471,994 137

74,726,269 135

916,056 120

92,223,404 129

683,868 127

95,765,753 128

552,202 133

72,464,419 136

348,574 145

64,721,754 140

454,361 139

76,084,995 134

468,445 138 100,791,294 125

619,785 131

62,470,486 144

639,113 128

64,211,287 141

1,269,855 108 111,683,884 121

376,923 143

65,426,681 139

345,784 146

54,716,040 147

637,896 129

63,447,067 142

424,301 141 319,431 149 520,040 134 333,865 147 401,157 142

71,372,011 137 42,783,288 149 60,116,373 145 51,106,583 148 59,334,068 146

126,559 141 265,741 112 226,652 119 237,905 115 318,819 100

247,071 114 173,134 131 181,338 129 170,521 132 174,334 130

470,075

80

153,709 135

123,483 144

190,349 125

167,849 133

124,406 143 117,440 146 139,379 137 198,852 124 121,452 145

138,404 138 230,787 118
88,219 151 87,403 152 156,025 134

187,289 126 95,475 148
146,114 136 103,509 147 124,916 142

30

5,875

11,738

91

10,933

24,945

74

8,082

21,411

60

10,452

22,688

131

11,824

31,032

42

8,271

24,601

106

10,335

17,284

48

10,129

18,136

104

9,188

17,388

83

11,563

17,937

154

11,718

48,612

85

8,690

15,973

50

7,938

13,117

98

9,887

20,406

77

10,769

18,874

64

8,344

14,324

40

7,475

13,564

54

8,982

16,454

55

11,917

23,511

81

8,126

15,798

84

8,457

18,228

177

15,559

32,152

53

9,126

12,306

50

7,852

12,543

93

9,219

22,671

64

10,847

28,463

49

6,503

14,512

81

9,390

22,823

53

8,083

16,370

64

9,507

20,015

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

COUNTY

2002 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2003 County 1% Tax Distribution

THOUSAND DOLLARS

RANK

2002 ADJ. GROSS INCOME REPORTED (GA Returns)

2003 NET PROPERTY AND UTILITY DIGEST

THOUSAND DOLLARS

RANK

THOUSAND DOLLARS

RANK

PER CAPITA AMOUNTS OF THREE INDICATORS

1% COUNTY INCOME

DIST.

REPORTED

NET DIGEST

Selected Tax Data by Type and/or County 37

Stewart Baker Schley Echols Clay

5,092

147

4,020

151

3,931

152

3,837

155

3,346

153

298,099 151 255,251 154 265,193 153 110,066 157 289,908 152

40,943,976 151 32,400,192 152 42,381,152 150 26,207,383 155 25,648,568 156

134,063 139 92,673 149 71,646 154 78,888 153 88,517 150

Glascock

2,604

156

Quitman

2,558

158

Webster

2,293

157

Taliaferro

1,995

159

Other

142,724 156

27,848,673 154

239,869 155

20,017,277 158

106,559 158

24,005,399 157

67,548 159

14,216,762 159

6,068,878,905

63,590 155 49,047 159 54,290 156 53,333 157

TOTAL 8,544,005

1,292,164,045

149,204,720,882

256,965,129

NOTE: COUNTIES ARE LISTED IN DESCENDING ORDER PER 2002 CENSUS ESTIMATES

59

8,041 26,328

63

8,060 23,053

67

10,781 18,226

29

6,830 20,560

87

7,665 26,455

55

10,695 24,420

94

7,825 19,174

46

10,469 23,676

34

7,126 26,733

151 17,463,089 30,075

Selected Tax Data by Type and/or County
TABLE 15 - Corporation Income Tax Returns by Taxable Income Class - 2002 Tax Year Returns

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

TAXABLE INCOME CLASS

RETURNS OF RETURNS

INCOME TAXABLE INCOME

DOMESTIC CORPORATIONS

$1 - $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

6,991 2,461 3,802 2,854 2,130 1,315
467 318 416 156,543 177,297

3.94% 1.39% 2.14% 1.61% 1.20% 0.74% 0.26% 0.18% 0.23% 88.29% 100.00%

$12,228,646 $17,778,683 $62,665,739 $102,958,950 $149,106,024 $201,965,055 $164,327,019 $223,101,671 $2,282,560,994
$3,216,692,781

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

2,769 829
1,325 1,088 1,034 1,156
693 520 849 31,906 42,169

6.57% 1.97% 3.14% 2.58% 2.45% 2.74% 1.64% 1.23% 2.01% 75.66% 100.00%

$4,378,784 $6,056,698 $21,874,515 $39,621,287 $73,859,690 $186,918,892 $246,066,876 $370,624,547 $4,339,483,242
$5,288,884,531

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) Total

9,760 3,290 5,127 3,942 3,164 2,471 1,160
838 1,265 188,449 219,466

4.45% 1.50% 2.34% 1.80% 1.44% 1.13% 0.53% 0.38% 0.58% 85.87% 100.00%

$16,607,429 $23,835,381 $84,540,254 $142,580,237 $222,965,714 $388,883,947 $410,393,895 $593,726,218 $6,622,044,236
$8,505,577,312

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

0.38% 0.55% 1.95% 3.20% 4.64% 6.28% 5.11% 6.94% 70.96%
100.00%
0.08% 0.11% 0.41% 0.75% 1.40% 3.53% 4.65% 7.01% 82.05%
100.00%
0.20% 0.28% 0.99% 1.68% 2.62% 4.57% 4.82% 6.98% 77.86%
100.00%

38

Selected Tax Data by Type and/or County
TABLE 16 - 2003 Millage Rates by County - Alphabetically Listed

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

RATE
25.20 27.27 26.17 31.95 31.17 20.45 27.82 26.85 29.68 26.50 32.69 20.77 36.84 27.37 25.14 18.82 20.92 35.24 28.54 29.76 29.47 24.28 18.91 37.17 32.31 19.11 18.81 27.03 32.95 30.30 25.80 34.76 26.97 23.21 23.46 24.88 23.22 25.04 28.00 31.56 20.59 23.18 22.39 38.56 20.25 29.41 40.46 28.53 27.62 31.10 29.04 27.35 22.48

COUNTY
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

RATE
18.22 19.92 31.96 28.59 23.98 19.86 34.69 19.69 29.70 22.47 22.39 22.22 18.83 31.80 22.09 22.55 37.51 23.20 24.46 18.30 21.35 36.20 22.98 30.53 28.23 37.14 20.89 26.57 32.32 27.08 25.32 25.19 31.89 19.73 29.99 38.42 22.02 33.34 22.65 20.56 28.85 27.75 22.73 23.10 27.69 24.88 25.07 27.50 21.40 24.08 24.99 20.29 40.87

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

39

RATE
30.36 24.78 20.92 24.63 32.25 20.84 22.09 24.87 22.80 24.07 22.63 27.53 17.12 27.62 28.50 35.44 30.23 23.00 27.20 35.57 27.52 21.52 26.37 30.43 28.59 25.75 20.44 21.34 29.03 22.66 23.05 19.56 11.71 23.08 30.11 31.11 31.13 14.70 31.08 18.85 27.98 32.16 29.01 29.60 30.84 32.94 30.45 22.44 25.06 28.11 24.73 27.57 25.00

COUNTY
Towns Union Rabun Evans Hart Chattooga Bulloch Greene Walker Catoosa Chattahoochee Toombs Gilmer Laurens Franklin Fannin Dodge Murray Taylor Banks Lumpkin Dade Bleckley Pickens Jeff Davis Burke Oglethorpe Telfair Heard Monroe Stewart Lincoln Habersham Pierce Grady Decatur Gordon White Glynn Emanuel Hall Putnam Lowndes Thomas Marion Polk Houston Screven Tift Treutlen McDuffie Dawson Haralson

Selected Tax Data by Type and/or County

TABLE 17 - 2003 Millage Rates by County - Numerically Listed

RATE

COUNTY

RATE

COUNTY

11.71 14.70 17.12 18.22 18.30 18.81 18.82 18.83 18.85 18.91 19.11 19.56 19.69 19.73 19.86 19.92 20.25 20.29 20.44 20.45 20.56 20.59 20.77 20.84 20.89 20.92 20.92 21.34 21.35 21.40 21.52 22.02 22.09 22.09 22.22 22.39 22.39 22.44 22.47 22.48 22.55 22.63 22.65 22.66 22.73 22.80 22.98 23.00 23.05 23.08 23.10 23.18 23.20

Coffee Cook Colquitt Forsyth Pulaski Montgomery Carroll Harris Paulding Wilkes Oconee Pike Columbia Meriwether Morgan Worth Coweta Whitfield Miller Bryan Lamar Appling Jones Tattnall Clayton Bacon Sumter Berrien Jefferson Bartow Cobb Cherokee Johnson Seminole Atkinson Elbert Brooks Mitchell Stephens Quitman Wilkinson Early Randolph McIntosh Madison Barrow Walton Crawford Wilcox Jackson Richmond Douglas Calhoun

23.21 23.22 23.46 23.98 24.07 24.08 24.28 24.46 24.63 24.73 24.78 24.87 24.88 24.88 24.99 25.00 25.04 25.06 25.07 25.14 25.19 25.20 25.32 25.75 25.80 26.17 26.37 26.50 26.57 26.85 26.97 27.03 27.08 27.20 27.27 27.35 27.37 27.50 27.52 27.53 27.57 27.62 27.62 27.69 27.75 27.82 27.98 28.00 28.11 28.23 28.50 28.53 28.54

Floyd Taliaferro Macon Warren Terrell Effingham Dooly Candler Washington Ben Hill Glascock Camden Lee Troup Schley Clay Newton Talbot Wheeler Irwin Wayne Upson Echols Turner Twiggs Baldwin Crisp Gwinnett Lanier Baker Fayette Ware Peach Chatham Jenkins Bibb Webster Clarke Long Fulton Clinch Butts Rockdale Spalding Henry Brantley Jasper Charlton Hancock Liberty DeKalb Dougherty Muscogee

40

RATE
28.59 28.59 28.85 29.01 29.03 29.04 29.41 29.47 29.60 29.68 29.70 29.76 29.99 30.11 30.23 30.30 30.36 30.43 30.45 30.53 30.84 31.08 31.10 31.11 31.13 31.17 31.56 31.80 31.89 31.95 31.96 32.16 32.25 32.31 32.32 32.69 32.94 32.95 33.34 34.69 34.76 35.24 35.44 35.57 36.20 36.84 37.14 37.17 37.51 38.42 38.56 40.46 40.87

INDEX
Beer Licenses Beer Taxes Cigar and 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 Unclaimed Property 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 8
15,16 21
1,7,8,9,10 8,20
1,78,20