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 ii 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: iv 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. 5 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