2006 statistical report [Mar. 2007]

2006 STATISTICAL REPORT
Georgia Department of Revenue
Bart L. Graham
Revenue Commissioner
March 30, 2007

Department of Revenue 1800 Century Center Boulevard
Suite 15300 Atlanta, Georgia 30345 Telephone 404-417-2100
March 30, 2007
The Honorable Sonny Perdue Governor of Georgia And Members of the Georgia Legislature 100 State Capitol Atlanta, Georgia 30334
Dear Governor Perdue and Members:
I am pleased to present to you the Annual Report of the Georgia Department of Revenue for the fiscal year ending June 30, 2006. Net collections for the past fiscal year totaled $16,341,090,102, compared to $14,709,912,892 for fiscal year 2005 an 11.1% increase. This provides further evidence of Georgia's economic growth and highlights the Department's continued compliance efforts. The report highlights many of the functions and improvements within the Department. It is designed to provide a glimpse into the scope of work needed to accomplish our mission: To administer Georgia's tax laws in a manner that conveniently provides comprehensive tax information and ensures accountability, consistency, competence, fairness, and integrity. These results are directly attributable to the Department's commitment to administer Georgia's tax laws in a fair and equitable manner and the cooperation and support we receive from the executive and legislative branches. Please let me know what additional or clarifying information may be helpful to you.
Respectfully submitted,
Bart L. Graham

2006 Statistical Report
FOREWORD
The Georgia Department of Revenue is responsible for the annual collection of taxes and fees, from both individuals and businesses, which together funds the daily operation of state government. The Department's mission is to administer Georgia's tax laws in a fair and equitable manner while providing a high level of customer service to ensure that every Georgia citizen pays their fair share of tax and nothing more. In Fiscal Year 2006, the Department collected approximately $20.9 billion in gross tax revenues and distributed over $4.3 billion in sales tax revenues to counties and municipalities. A noteworthy development in FY06 was the return of the Motor Vehicle Division to the Department after a four-year absence. Charged by Commissioner Bart Graham with providing expedited processing of tags, titles, and registration renewals, while also elevating its level of friendly and helpful service, the Division processed more than 11.1 million documents.
Utilizing advanced technology, the Department processed over 4.1 million individual income tax returns and issued more than 3.0 million refunds (over 1.2 million of them electronically). In addition to the collection of revenue, the Department also performs myriad other tasks that include the regulation of alcohol and tobacco; managing the taxation of interstate trucking; reviewing county property tax digests and administration of the unclaimed property program; and developing tax forms, instructions, and procedures with the goal of enhancing compliance efforts across all tax types while at the same time making the reporting and collection of taxes less onerous for Georgia taxpayers.
All figures included in this publication are unaudited unless otherwise noted. Following is a list of tax types administered by the Department accompanied by a brief history of each one.
Corporate Income Tax
Georgia's Corporate Income Tax has been an important tax source since its inception in 1929. The present 6 percent tax rate went into effect in 1969 with the proliferation of tax consulting services corporate income tax is the second most abused tax, second only to sales tax fracas. In Georgia, there are numerous fortune 1000 companies paying little or literally no annual corporate income tax by employing numerous income shifting strategies which eliminate their Georgia income. These strategies shift income to tax free havens by creating artificial expenses for the Georgia bases companies. A few of the most commonly used abusive strategies include captive real estate investment trusts (REITS), service companies which apportion all employee and officer expenses to tax free havens rather than the state of residence, Georgia, and taking deductions of expenses against tax exempt income that can only be uncovered and reversed under audit. In one 2006 case alone a Georgia taxpayer settled a case with DOR covering tax years 2000, 2001 and 2002 for over $90 million. There remain dozens, if not, hundreds of companies utilizing these same abusive strategies and techniques. A corporate net worth tax is administered in conjunction with the corporate income tax. Please refer to pages 1, 9, 10, 18, 19 & 49 for statistical information relating to these two tax types.
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2006 Statistical Report
Individual Income Tax
Georgia's Individual Income Tax began in 1929 with a graduated system tied to income levels implemented two years later. It was revised in 1937 to what is essentially the graduated scale in effect today. Over the following seven decades additional refinements included the creation of withholding tax, estimated tax, and new graduated schedules for certain types of filers. More than 4.1 million individual income tax returns both paper and electronic are filed annually. Georgia uses as the "starting point" for purposes of Individual Income Tax a taxpayer's Federal AGI (adjusted gross income) based upon their Federal return. Alcohol Taxes The sale of alcoholic beverages commenced in Georgia in the mid-1930s upon the nationwide repeal of Prohibition. Georgia is a "local option" state for purposes of the licensing and sale of alcoholic beverages. Thus any city or county that wants to provide for the licensing and sale of distilled spirits, can do so legally only after an affirmative vote of its citizens. If not, the question cannot be voted upon again for two years (one year if it was a "by-the-drink" vote). Upon approval of the voters, the licensing, sale, and manufacture of distilled spirits will be permitted provided the manufacturer, wholesaler, or retailer obtains an alcohol beverage license from the Department of Revenue in addition to all "local ordinance" licenses and requirements. Alcohol beverage statistics may be found on pages 1, 12, 13, 18, 19 & 31. Motor Fuel Tax One of ten states that inaugurated this tax source in 1921, motor fuel is the oldest major tax currently in use in Georgia. All 48 states had imposed motor fuel taxation by 1929, and it was the largest revenue producer in Georgia (and most states) until after World War II. Georgia's leading revenue producer for three decades, motor fuel was eclipsed by the new 3 percent state sales tax during the 1950s and 1960s. It was relegated to number three in the 1970s due to the individual income tax's graduated scale and an accompanying inflationary rise in incomes. Today, motor fuel generates as much revenue for the state of Georgia as the entire tax system did in the early 1950s. A rate of 7 cents per gallon was in effect in January 1950. A 3 percent sales (excise) tax was added as a Second Motor Fuel Tax on July 1, 1979. Effective January 2004, this was replaced with a 4 percent Prepaid State Tax. It is collected by a licensed distributor when sales are made to a non-licensed distributor-reseller. The 4 percent Prepaid State Tax rate is converted to cents-per-gallon based upon the average selling price for each fuel type. Prepaid State Tax rates are recalculated every six months and become effective on January 1 and July 1 each year. Motor Fuel Tax data is presented on pages 1, 2, 18, 19 & 29.
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2006 Statistical Report
Motor Vehicle Tags and Titles
The Motor Vehicle Division returned under the aegis of the Department of Revenue on July 1, 2005, after four years as part of the now disbanded Department of Motor Vehicle Safety. In FY 2006, more than 8.2 million tags and 2.9 million titles were issued for motor vehicles registered in Georgia. The Motor Vehicle license law was initiated in 1910 and a title law added in 1963. A motor vehicle title is akin to a deed for a parcel of real estate. Current Georgia law requires an individual to secure a title upon purchase of a vehicle.
Application for tags and/or decals for all vehicles, and payment of ad valorem taxes (a form of property tax) to the county of registration, are made to the county tag agent. The county tag agent is typically the county tax commissioner or tax collector. The county tag agent issues all tags and renewal decals except those for certain large trucks (International Registration Plan) which are issued by the Department of Revenue. Applications for titles may be submitted to the county tag agent or the Department of Revenue.
Each registration and/or title application must be filed in the county of legal residence of the vehicle's owner during their designated registration period. If the vehicle is titled in the name of a business enterprise located in another county, the license application must be filed in that county. Nonresidents who move to Georgia permanently, as opposed to those who are merely sojourning, must purchase a Georgia tag no later than 30 days after establishing residence in Georgia. Persons employed on a temporary basis or just passing through are not required to register their vehicle if they remain in the state for less than 30 consecutive days. Military personnel are not required to register vehicles in Georgia provided they display a valid license plate from their home state. Out-of-state students may use a vehicle registered in another state provided that state is a member of the Multi-State Reciprocity Agreement.
Property Tax
Inaugurated in (year), the ad valorem, or Property Tax, is the primary source of revenue for local county governments and municipalities in Georgia. In addition, a small amount of property tax revenue is deposited into the State Treasury. Although counties and municipalities administer the tax, the State Revenue Commissioner is charged with the supervisory authority to ensure uniform administration throughout Georgia in accordance with the law.
Ad Valorem tax is based upon the "value" of real and personal property that is subject to the tax. The tax rate, or "millage," in each county is determined annually by the Board of County Commissioners or other local administrative body. A tax rate of "one mill" represents an assessment of $1 per $1,000 of assessed value. The average county millage rate in Georgia in 2006 was approximately 27.36 mills. Counties remit one-quarter mill of total revenue collected to the state. Pages 2,3,4,13,15,19,33 & 34, reflect property tax collections. Tables containing county property tax data begin on page 38.
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2006 Statistical Report
The Local Government Services Division prepares values for all properties owned and operated by public utilities, and the flight equipment of airlines, for the Department of Revenue. To arrive at a public utility's property value in each tax jurisdiction, the Fair Market Value of the utility system, portion of the system located in Georgia, the portion in each jurisdiction, and the average level of assessment in each county is afforded close review. The Division also prepares final assessed values for railroad equipment car companies based upon the value of the cars, the proportion of their use in Georgia, and the average level of assessment in each county.
On April 15, 1999, House Bill 553 became law. It provides homeowners with property tax relief for assessed county, school, and state property taxes. In 2005, it allocated the equivalent of an additional $8,000 homestead exemption to eligible property owners in the form of a Homeowner Tax Relief Grant (HTRG). House Bill 1321, passed during the 2002 Session of the General Assembly, permitted municipalities to extend HTRG to city residents.
To calculate the tax savings for 2005, up to $8,000 is multiplied by the combined millage rate for county, city, school, and city taxes. This amount is deducted directly from a homeowner's property tax bill and reimbursed to the county and city by the State.
The Department has been responsible for administration of the state's Unclaimed Property Program since 1973. The state serves as custodian, in perpetuity, for unclaimed property and abandoned funds until claimed by the rightful owners or heirs. Common types of unclaimed property include unclaimed wages, bank accounts, matured insurance policies, stocks and bonds, mutual funds, contents of safety deposit boxes, and various other unclaimed debts. The Unclaimed Property Section, which is part of the Local Government Services Division, receives in excess of $80 million worth of abandoned property annually. The Program maintains an active website with current information concerning property and reporting requirements, plus a database where citizens can search for property that they believe to be rightfully theirs and which also allows them to file a claim request online. The Unclaimed Property Program adds more than 100,000 owner properties in an average year and handles over 50,000 claim requests nationwide.
Sales and Use Tax
Begun in April 1951 at a 3 percent statewide rate, Georgia was the 30th state to implement this tax source. Forty-five states currently have some type of state sales tax. This tax has been one of Georgia's largest revenue sources from its inception and now produces one-third of the state's total revenue. Georgia's state sales and use tax rate increased to 4 percent on April 1, 1989.
Beginning in 1975 when the concept of local option tax was conceived and implemented in Georgia, several additional kinds of local option sales taxes have since been put into effect. Approved by local counties and/or municipalities, they have increased the maximum rate of sales tax in Georgia (encompassing the 4 percent state rate plus various 1 percent local option sales taxes) to 8 percent.
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2006 Statistical Report
At present, among Georgia's 159 counties there is no county that does not impose some type of local option sales tax. Conversely, only one municipality in Georgia (The City of Atlanta) imposes sales tax based on the purchase price or rental charge of tangible personal property at the maximum 8 percent rate.
During Fiscal Year 2006, the Department of Revenue made the following distributions to counties and municipalities:
More than $1.4 billion for Education Local Option Sales Tax to county and independent school systems.
Over $1.2 billion for the 1% Local Option Sales Tax to counties and municipal governments In excess of $1.1 billion for the 1% Special Purpose Local Option Sales Tax to county govern-
ments More than $331 million for operation of the Metropolitan Atlanta Rapid Transit Authority
(MARTA) Over $111 million fo the 1% Homestead Local Option Sales Tax for DeKalb and Rockdale
counties In excess of $111 million for Other Local Option Sales Tax to Towns County and the City of
Atlanta
Tobacco Taxes
State taxation of cigars and cigarettes began in 1923. The rate on cigarettes increased gradually to 5 cents per pack in 1955. By 1971 it was 12 cents per pack. Effective July 1, 2003, the state excise tax on a pack of 20 cigarettes increased to the present rate of 37 cents. On a scale of 1 to 50 with the former representing the highest rate of tax, Georgia currently ranks 38th nationwide.
Also effective on July 1, 2003, the first-ever state excise tax was imposed on loose and smokeless tobacco. It is based upon 10 percent of the wholesale cost price. That same day, the following rate changes also took effect: the tax rate on "little cigars" (weighing not more than 3 pounds per thousand) increased from 2 mills to 2.5 mills each, and the tax on all other cigars increased from 13 percent to 23 percent of the wholesale cost price.
County Tax Data
Personal income tax returns for 2004 have been tabulated by county and compiled in Table 12 beginning on page tk. Table 13 contains assessed property values of the gross general digest, net general digest and public utility digest, plus LOST, SPLOST and ELOST distributions by county. Table 14, beginning on page tk, presents Georgia counties by population, net income tax, 1% sales tax distribution, and property tax digest information found in the two preceding tables. The three right-hand columns list each county based upon a per capita amount so that an alternate method of comparison can be made.
Property tax millage rates, by county, in both an alphabetic and numeric series is captured in Tables 16 and 17. Table 16 provides a method of quick reference to a given county's rate with Table 17 offers a method of comparing a given millage rate vis--vis other counties.
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2006 Statistical Report

Organization of the Revenue Department

Sources of Revenue Tax Dollars

1

Department of Revenue Directory

2

Georgia Department of Revenue Organization Chart

3

Organization of the Department of Revenue by Division

4

Revenue Highlights for FY 2006

5

Operations

Comparison of Net Collections & Population FY 2000 thru 2006 Chart A

6

Number of DOR Employees by Category and Fiscal Year Chart B

6

DOR Spending by Funding Source FY 2002 thru 2006 Chart C

7

Delinquent Tax Collections by the Compliance Division FY 2000 thru 2006 Chart D

7

Total Collections From Initiatives Chart E

8

Cost of Collection Fees Collections by Compliance Division Accounts Processed Chart F

8

Tax Returns Processed by Calendar Year Chart G

9

Electronically Filed Returns, FY 2006: Paper and e-File Chart H

9

Corporate (Calendar) and Individual Returns (Fiscal) Filed by Year versus Collections Charts I & J

10

Sales Tax Distribution & Net State Sales Tax Collections Chart K

11

Motor Vehicle Production Report Performance Figures, FY 2006 Chart L

11

Alcohol & Tobacco Division Performance Figures Chart M

12

Alcohol & Tobacco Division Investigations, Collections, Enforcement Chart N

12

Results and Performance Measures by Program: FY 2002 thru 2006

13

Seminars, Presentations and Certification Programs

15

State Revenue Collections and Trends

Net Revenue Collections by Georgia Department of Revenue: FY 1939 to 2006 Table H-1

17

Monthly Revenue Department Collections, FY 2002 thru 2006

17

Changes in Major State Tax Revenues, FY 2004 thru 2006 Chart 1

18

Net Revenue Collections by Tax Type for FY 2004, 2005 and 2006 Table H-2

19

Georgia State Tax Revenue by Major Sources, Ten-Year Trend (FY 1997 thru 2006) Chart 2

20

Georgia State Tax Revenue by Major Sources (FY 1995 thru 2006) Table H-3

21

Comparative Trends: Personal Income and State Income Tax Receipts (FY1995 thru 2006) Table H-4 21

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2006 Statistical Report

Georgia Comparisons of Region to U.S.

Georgia, Southeast Per Capita Personal Income as a Percent of U.S. Average Chart 3

22

Per Capita Personal Income Percent Increase Comparisons by Period Chart 4

22

Georgia, Southeast Total Personal Income as a Percent of the U.S. Chart 5

23

Total Personal Income Percent Increase Comparison by Period Chart 6

23

Per Capita Comparison of Selected Financial Items for State and Local Governments Chart 7

24

Selected State and Local Tax Collections to $1,000 Personal Income Chart 8

25

Selected Tax Data by Type and/or County

Sales and Use Tax Revenues by Business Group, FYE June 30, 2005 and 2006 Table 1

26

Sales and Use Tax Collections by Month: Calendar Year 2002 thru 2005 Table 2

27

Growth Trend of Personal Income Tax Table 3

28

Motor Fuel and Motor Carrier, Detailed Data for FY 2006 Table 4

29

Georgia Personal Income Calendar Year 2004 Tax Returns by Income Class Table 5

30

Excise Taxes and Fees in Detail for FY 2005 Table 6

31

Growth in Sales Tax Distributions for FY 2004, 2005 and 2006 Table 7

32

Electronic Filing Results for FY 2006 Table 8

32

Taxable Values of General Property and Public Utilities Table 9

33

Net Property Tax Collections by Category for FY 2005 Table 10

33

Taxable Value of General Property and Public Utilities by Class of Property, FY 2005 and 2006 Table 11 34

Homestead Taxpayer Relief Grant Distribution, FY 1999 thru 2006 Table 11A

34

2004 Personal Income Tax Data by County of Residence Table 12

35

Selected Tax Statistics and Estimates by County, Calendar Year 2005 Table 13

38

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

43

Corporation Income Tax Returns by Taxable Income Class: Calendar Year 2004 Returns Table 15

49

2005 Millage Rates by County - Alphabetically Listed Table 16

50

2005 Millage Rates by County - Numerically Listed Table 17

51

Motor Vehicle Tag and Title Revenues for Fiscal Years 2005 and 2006 Table 18

52

Motor Vehicle Tag and Title Volume for Calendar Years 2005 and 2006 Table 19

52

Index

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2006 Statistical Report

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Sources of Revenue Tax Dollars for Fiscal Year

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Ending June 30, 2006: $16,341,090 (Unaudited & in 000's)

G

A

$10,316

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Estate Tax

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$243,542

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Tobacco Tax
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$511,702
T
Miscellaneous

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$156,830

Alcohol Tax

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$473,062

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Motor Fuel Tax

Prepaid Motor Fuel Sales Tax Corporation Income Tax

$371,160 $811,536

Sales and Use Tax Personal Income Tax

$5,723,211 $8,039,731

$0$1,00 0,000$2,00 0,000$3,00 0,000$4,00 0,000$5,00 0,000$6,00 0,000$7,00 0,000$8,00 0,000$9,00 0,000
Thousands

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2006 Statistical Report

DIRECTORY

1800 Century Boulevard, NE,

Atlanta, Georgia 30345-3205

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All Phone Numbers in Century Center

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ADMINISTRATIVE OFFICES

Commissioner, Phone 2100

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Deputy Commissioner, Phone 2100 Budget Office, Ste 17200, Phone 2222

Central Accounting, Ste 17200, Phone 2222

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Electronic Funds Transfer, Ste 17235, Phone 2220

Hearing Officer, Ste 15116, Phone 2210

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Internal Audit, Ste 4250, Phone 2247

Human Resources, Ste 2225, Phone 2140

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Payroll, Ste 2225, Phone 2140

Facilities Director, Ste 11216, Phone 6092

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Litigation & Investigations, Ste 11175, Phone 2180

Public Information, Ste 15114, Phone 2106

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Tax Law & Policy, Ste 15311, Phone 6649 Taxpayer Advocate, Ste 15300, Phone 2100

Training Director, Ste 4305, Phone 2262

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Trust & Estate Section, Ste 15108, Phone 2402

ALCOHOL & TOBACCO DIVISION

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Director, Ste 4200, Phone 4900

Chief of Enforcement, Ste 4203, Phone 4867

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Chief of Operations, Ste 4247, Phone 4850

Enforcement personnel are located at each Revenue Regional Office

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Enforcement Supervisory Personnel: Albany, Gilbert Lyons,

Special Agent in Charge (229) 430-4404

Lithia Springs, Michael W. Earnest,

Special Agent in Charge (770) 732-5812

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

Deputy Commissioner for Tax Administration, Ste 18100, Phone 6400

Audit Administrator, Ste 18100, Phone 6400

Collections Administrator, Ste 16200, Phone 6400

Field Assistance, Ste 16200, Phone 6340

OIC Program, Ste 15110, Phone 2205

Private Collections Section, Ste 9200, Phone 6700

Special Collections Program Unit, Ste 18300, Phone 6336

Special Procedures Section, Ste 16206, Phone 6344

Taxpayer Assistance, Ste 18225, Phone 6287

Bankruptcy Section, Tradeport, 4245 International Pkwy,

Hapeville/30354-3903, Phone (404) 968-0410

Regional Offices

ALBANY 1105-D W. Broad Ave./ 31707

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/30354-3919

Christy Bowens, Mgr., P.O. Box 16749/30321/0749; (404) 968-0480

AUGUSTA 130 Davis Rd., Martinez, GA 30907-2386

John R. Coleman, Mgr., (706) 6517-7600

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/31533-2835 Larry North, Mgr., P.O. Box 943/31534-0943; (912) 389-4094 LITHIA SPRINGS - 351 Thornton Rd., Suite 101/30122-1589 Judy Stanley, Mgr., P.O. Box 1079-30122/7079; (770) 732-5812 MACON - 630 North Ave., Suite B/31211-1493 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 Randy Holland, 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 TECHNOLOGY DIVISION Division Director for Technology, Ste 6305, Phone 6004 PROCESSING CENTER Tradeport, 1200 Tradeport Blvd., Atlanta/30354-1200 Director, Ste 1038, Phone 404-362-6401 Assistant Director, Ste 1037, Phone 404-362-2505 Assistant Director, Ste 1003, Phone 404-362-4577 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 404-417-2212 Real Estate Transfer Tax, Phone 404-417-2212 Motor Vehicle Assessments, Phone 404-362-6440 Unclaimed Property, Phone 404-968-0490 Public Utility, Phone 404-968-0750 Sales Tax Distribution, Phone 404-675-1547 Homeowner Tax Relief Grants, Phone 404-968-0707 Tax Officials Training, Phone 404-968-0707 MOTOR VEHICLE DIVISION Tradeport, 1200 Tradeport Blvd., Atlanta/30354-1200 Director, Ste 1114, Phone 404-362-6440 Title Information, Ste 1153, Phone 404-362-6500 Tag Information, Ste 1153, Phone 404-362-6500 TAXPAYER SERVICES DIVISION Director, Ste 8100, Phone 2400 Corporation Audit, Ste 8200, Phone 2409 Individual Operations, Ste 7100, Phone 2300 Motor Fuel Distributor Section, Ste 8200, Phone 6710 Motor Carrier Section, Ste 8200, Phone 6712 Refund Inquiry, Ste 3100, Phone 4470 Registration & Licensing, Ste 3100, Phone 4490 Sales Tax Contractor Section, Ste 3100, Phone 4324 Sales Tax Error Resolution Section, Ste 8300, Phone 6601 Statistical Research, Ste 8139, Phone 2109 Taxpayer Registration, Ste 3100, Phone 4490 Taxpayer Services, Ste 3100, Phone 4480 Withholding Tax, Ste 8300, Phone 2311

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2006 Statistical Report
O R G A N I Z A T I O N
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2006 Statistical Report

ORGANIZATION OF THE DEPARTMENT OF REVENUE
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In addition to the offices of State Revenue Commissioner and Deputy Revenue Commissioner, the

R

Department of Revenue is organized by Division.

G ADMINISTRATIVE

A

Provides administrative services for all Divisions within the approval of all county tax digests, training of local tax Department. Included are the Taxpayer Advocate's Office, officials, proposed assessment of all public utility prop-

Budget Office, Hearing Office, Internal Audit/Operations erty, distribution of local sales taxes, payment of grants
N Analysis Unit, Human Resources, Payroll, Facilities Manage- for homeowner tax relief, development of annual current

ment, Procurement, Tax Law & Policy Section, Public Infor- use values, and owner harvest timber values, administra-

I

mation Office, Cashiering, Accounting, Statistical Research tion of intangible recording and real estate transfer taxes.

Office, Litigation and Investigations, and Training.

The Division also administers the laws set forth in the

Z ALCOHOL AND TOBACCO

Unclaimed Property Act.

MOTOR VEHICLE

A

Enforces all laws and regulations pertaining to the manufacture, possession, transportation, and sale of legal and illegal Issues license tags, certificates of title and records liens

alcoholic beverages, tobacco products, and the possession and and security information on all vehicles registered in the
T operation of coin-operated amusement machines within the State of Georgia. Provides information on all vehicles for

State. The Division is charged with licensing the sale of alco- state and local law enforcement agencies.

I

holic beverages, tobacco products, and coin-operated amusement machines and is also charged with enforcing the Motor PROCESSING CENTER

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Fuel and Motor Carrier Laws. A criminal investigative staff performs specialized investigations for licensing, sales of alco- Performs up-front processing of tax documents and non-

holic beverages to underage persons, and assists other state, electronically filed payments. This includes processing

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local, and federal enforcement agencies in related investigative incoming and outgoing mail; capturing an image of all tax

matters.

documents associated with a tax return for archival pur-

poses; entering tax-related data from tax documents into

COMPLIANCE

the Department's various databases; and performing verification of data provided by taxpayers. Entering tax-

Utilizes a staff of professional tax specialists to audit tax ac- related data is done through keying, image character rec-

counts (Income, Sales, Motor Fuel, Alcohol and other miscel- ognition (ICR), and two-dimensional bar code technology

laneous audits). Audits are performed nationwide. Provides (2D bar code). In addition, the Processing Center re-

taxpayer information and assistance at 11 regional office loca- ceives and processes all electronically filed returns.

tions. Conducts taxpayer education seminars and workshops to

enable taxpayers develop a better understanding of tax laws. TAXPAYER SERVICES

Continually examines taxpayer registrations, compliance with

filing deadlines, and collects all delinquent accounts.

The Taxpayer Services Division registers all business and

individual tax accounts and maintains a registration sys-

INFORMATION TECHNOLOGY

tem of all taxpayers. This division administers Accounts Receivable and Payable on all accounts for Income Tax,

The Information Systems Division manages information tech- Corporate Tax, Withholding Tax, Tax Estimates, Sales

nology systems for all areas of tax administration for the Reve- Tax, and Motor Fuel Tax including the issuance of assess-

nue Department. The Division maintains, enhances and devel- ments and individual refunds. The Division also provides

ops new applications as requested.

the Department's primary customer service function. It

also administers laws and regulations pertaining to Indi-

LOCAL GOVERNMENT SERVICES

vidual Income Tax, Corporate Income Tax, Sales Tax,

Motor Fuel Tax, and Withholding Tax. Administers all property tax laws and regulations as well as the

distribution of sales and use taxes for local taxing authorities.

This Division is charged with the administration of the ad

valorem tax, including the

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2006 Statistical Report

Revenue Highlights for Fiscal Year 2006

During Fiscal Year 2006, the Department collected a net unaudited amount of $16,341,090,102, representing O
an increase of $1,631,177,210 or 11.1% more than was collected in FY 2005. The Department's revenue collections

displayed a strong increase in FY 2006 as monthly tax collections exceeded those reported in FY 2005 in all twelve months during the year. The revenue collection amount of $16.3B in FY 2006 is the highest one-year collection

R

amount in DOR history.
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Increases in tax collections during fiscal year FY 2006 are attributable primarily to a strengthening economy

and continued enforcement initiatives. Tax types that led the overall increase were as follows:

A

- Individual Income Tax collections, which comprised approximately 49% of fiscal 2006 net tax collections, totaled

$8,040M, an increase of $830M or 11.51% over 2005 collections of $7,210M.

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- Sales and Use Tax collections, which comprised approximately 35% of fiscal 2006 collections, totaled $5,723M, an I
increase of $408M or 7.67% over 2005 collections of $5,315M.

- Corporate Income Tax collections totaled $863M in fiscal 2006, an increase of $139M or 19.2% over fiscal 2005 Z
collections of $724M.
A
Other highlights for the past year:

- In July 2006, Governor Sonny Perdue announced that the state of Georgia had a $580 million budget surplus for T

FY06. Governor Perdue's top priorities for the budget surplus were education and increasing the state's rainy day

fund.

I

- Effective October 1, the Georgia Department of Revenue joined the Multistate Tax Commission's National Nexus O
Program, which assists businesses involved in multistate commerce that want to voluntarily resolve potential state

sales and use tax and income/franchise tax liabilities when tax filing obligations in multiple states is the central issue.

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- As of March 2006, the ability to check the status of a personal income tax refund and Spanish versions of Georgia's most used personal income tax forms became available online at the Georgia Department of Revenue's web site.

- Georgia taxpayers contributed more than $1.3 million using the donations to special funds provision on their 2005 personal income tax return during fiscal year 2006. The donated amounts were $363,333.52 to the Georgia Cancer Research Fund; $261,285.19 to the Georgia Fund for Children and Elderly; $107,559.40 to the Georgia National Guard Foundation; $216,102.98 to the Georgia Greenspace Trust Fund; and $364,675.14 to the Georgia Wildlife Conservation Fund.

- Revenue's e-File & e-Pay System was phased in during the first quarter of 2006. Electronic returns were accepted for Withholding Tax in the first quarter followed by Sales Tax in the second quarter and Renewals in October. An Electronic Services Group was established to provide support for both internal and external users.

- In its continuing effort to bring more individuals and businesses into compliance with Georgia law, the Georgia Department of Revenue increased its levying action activities throughout the state. As of June 30, 2006, the Department had collected approximately $239.3. million in delinquent taxes through its various tax compliance initiatives.

- The Department of Revenue distributed over $417.8 million in Homeowner Taxpayer Relief Grants in FY 2006. This brings the total distribution since the inception of the grant to just under $2.5 billion.

- On April 1, the Department of Revenue began managing all motor carrier events including the International Fuel Tax Agreement and the International Registration Program through its Motor Vehicle Division at 1200 Tradeport Boulevard in Hapeville, Ga.

- Robert J. "Bobby" Lenihan, Jr., Deputy Revenue Commissioner, retired on January 31, 2006. Mr. Lenihan's career with the Department spanned 35 years and six Revenue Commissioners. He served as Acting State Revenue Commissioner early in Governor Sonny Perdue's administration. His distinguished service to the State of Georgia is greatly appreciated.

Page 5

2006 Statistical Report

O P E R A T I O N S
Page 6

CHART A - Comparison of Net Collections (in $ millions) and Population (in 000's) by Fiscal Year

17,000 15,000 13,000 11,000
9,000 7,000 5,000

Net Collections (in $ millions) Population (in 000's)

FY 2000 FY 2001 FY 2002 FY 2003 FY 2004 FY 2005 FY 2006

Net Collections $13,042 GA Population 8,231

$13,934 8,424

$13,045 8,598

$12,710 8,750

$13,671 8,935

$14,710 9,133

$16,341 9,364

Note: On July 1, 2001 the Motor Vehicle Division was transferred to the Department of Motor Vehicle Safety which was subsequently disbanded on June 30, 2005. The Motor Vehicle Division returned to DOR on July 1, 2005. Population estimates provided by Bureau of Economic Analysis Published July 1, 2006.

CHART B - Number of DOR Employees by Category and Fiscal Year

1,800

1,600

1,400

1,200

1,000 # of Employees
800

600

400

200

0 FY 2001

FY 2002

FY 2003

FY 2004

FY 2005

FY 2006

Temporary Employees

383

464

334

285

340

453

Seasonal Temps

763

465

365

415

339

337

Full-Time Employees

1,302

979

1,010

943

936

1,214

Total Employees

1,685

1,443

1,344

1,228

1,276

1,667

Note: On July1, 2001the Motor Vehicle Division was transferred to the Department of Motor Vehicle Safety. The Motor Vehicle Division returned to DOR on July1, 2005. Population estimates provided byBureau of Economic Analysis Published July1, 2006.

2006 Statistical Report

CHART C - Actual DOR Spending by Funding Source

O

Fiscal Years 2002 thru 2006 (in 000's)

P

140,000

E

120,000
R
100,000

Spending in $ 000's

80,000

A

60,000

T

40,000

20,000

I

0

Source

FY 2002

FY 2003

FY 2004

FY 2005

FY 2006

O

Other Funds

$6,108

$5,566

$5,016

$6,687

$9,529

N

Collection Fees

$3,164

$4,678

$8,038

$9,706

$10,985

M ode r niz ation

$7,453

$7,995

$7,317

$2,121

$0

S

State Funds

$97,377

$86,352

$82,869

$78,941

$109,512

CHART D - Delinquent Tax Collections by the Compliance Division (in 000's) Compared to Number of Accounts Processed

700,000

600,000

500,000

400,000

300,000

200,000

100,000 0

FY 2000

Number of Accounts Processed

Collections by Compliance (in 000's)

FY 2001

FY 2002

FY 2003

FY 2004

FY 2005

FY 2006

FY 2000 FY 2001 FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 Collections By Compliance (in 000's) $130,218 $138,998 $150,019 $169,848 $194,086 $216,972 $225,353 No. of Accounts Processed (Actual) 409,529 387,306 326,478 418,467 596,097 667,053 661,193

Page 7

2006 Statistical Report

O

CHART E - Revenue From Collection Initiatives:

P

September 2003 Thru June 30, 2006 (in millions)

Total $239,300,000

E

R

Individual Income Tax $4.2

Tax Incentive Examination $3.4

A
Internet Listing of

T

DelinquentTaxpayers

$13.5

I

Alcohol Program $21.2

O

N

S

Private Collection

Agencies & Call

Center $49.5

Treasury (IRS) Offset Program $62.2

CHART F - Cost of Collection Fees Collected
(in 000's) by Fiscal Year

$10,000

$8,000

$6,000

$4,000

$2,000

$FY 2000 FY 2001 FY 2002 FY 2003 FY 2004 FY 2005 FY 2006

FY 2000 Cost of Collection Fees (in 000's) $3,640

FY 2001 $4,113

FY 2002 $3,558

FY 2003 $4,687

FY 2004 $8,038

FY 2005 $9,697

FY 2006 $10,989

Page 8

2006 Statistical Report

CHART G - Tax Returns Processed in DOR

O

by Type and Calendar Year (in 000's)
P

9,000

E

8,000

7,000

R

6,000
A
5,000

4,000

T

3,000

2,000

I

1,000

O

0

Individual Income Tax

Individual Amended

Withholding

Total of All Tax

Corporate Tax Sales & Use Tax

Types

N

Processed

Calendar Year 2003

3,740

103

1,977

302

1,391

7,513

S

Calendar Year 2004

3,787

99

2,377

309

1,404

7,977

Calendar Year 2005

3,886

123

2,589

326

1,313

8,236

Calendar Year 2006

3,939

133

2,305

337

1,357

8,071

CHART H - Electronic Filing Results vs. Paper Returns in FY 2006 (in 000's)
2,000

1,500

1,000

500

-
TAX DUE or Zero Balance REFUND

Paper Returns
323 744

Paper 2D Barcode
116 419

Total Scanned Returns
439 1,163

Electronic Filing
256 1,944

Total Electronic Returns
256 1,944

Page 9

2006 Statistical Report

O

CHART I - Number of Corporate Income Tax Returns Processed Annually Compared to Corporate

Tax Collections (in 000's)
P

E

1,000
R 800

A

600

T

400

200
I

-

O N

1996 1997 1998 1999 2000 2001

2002

2003

2004

2005

2006

S 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006

Corporate T ax Returns Processed 167 167 188 205 207 216 219 229 234 237 241

Corporate T ax Collections

$697 $707 $749 $800 $667 $690 $565 $470 $450 $679 $812

Note: Return and collection figures for FY 2005 and FY 2006 are estimated and unaudited.

CHART J - Number of Individual Returns Processed by Fiscal Year (in 000's) Compared to Net Individual Income Tax Collections (in $ millions)

Collections in $ millions
$10,000
$8,000
$6,000 $4,000
$2,000
$1996 1997

1998

1999

2000

2001

2002

2003

2004

Returns in 000's

2005 2006

4,500 4,000 3,500
3,000 2,500 2,000 1,500
1,000 500 -

Net Individual Income Tax Collections

$4,233 $4,755 $5,334 $5,701 $6,364 $6,923 $6,714 $6,272 $6,830 $7,210 $8,040

Number of Individual Returns 3,166 3,130 3,337 3,526 3,629 3,650 3,659 3,690 3,776 3,816 3,861 Processed

Note: Return and collection figures for FY 2005 and FY 2006 are estimated and unaudited.

Page 10

CHART K - Com parison of Sales Tax Paid to the State Treasury and Sales Tax Distributions FY 1996 thru 2006 (Unaudited and in $ m illions)

NET STATE COLL DISTRIBUTIONS

FY 1996 $ 3,974 $ 1,521

FY 1996

FY 1997

FY 1998

FY 1999

FY 2000

FY 2001

FY 2002

FY 2003

FY 2004

FY 1997 $ 4,079 $ 1,571

FY 1998 $ 4,143 $ 2,245

FY 1999 $ 4,486 $ 2,843

FY 2000 $ 4,814 $ 3,105

FY 2001 $ 5,126 $ 3,242

FY 2002 $ 5,026 $ 3,181

FY 2005

FY 2006

FY 2003 $ 4,985 $ 3,175

FY 2004 $ 5,081 $ 3,398

FY 2005 $ 5,282 $ 3,745

FY 2006 $ 5,745 $ 4,311

Note: Return and collection figures for FY 2005 and FY 2006 are estimated and unaudited.

CHART L - FY 2006 Motor Vehicle Division Production Report at

DOR's Tradeport Facility

# of Customers

# of Phone Calls

# of Written Correspondence

Assisted Annually

Received Annually

Received and/or Sent

116,086

15,061

66,430

37,862

54,200

0

1,949

2,133

26,098

0

397,342

0

0

141,960

0

0

280

180

0

12,832

0

30,094

4,290

41,432

0

0

23,802

185,991

628,098

66,417

Average # of Calls Received Per Person
3,012 9,737 355 26,213 8,863
82 2,047 1,962
0
52,271

2006 Statistical Report
O P E R A T I O N S
Page 11

2006 Statistical Report

O

CHART M - Alcohol & Tobacco Division Performance Figures

P

Ca te gory

2002

2003

2004

E

Number of Alcohol Agents

Alcohol Inspections

R

Alcohol Investigations

Alcohol Citations

A

Underage Alcohol Investigations

T

Underage Alcohol Citations Liquor License Investigations

I

Still Seizures

Tobacco Inspections

O

Tobacco Investigations

Tobacco Citations

N

Underage Tobacco Investigations

32 4,761 1,203 1,066
1,944 502
1,344 2
3,261 29 42
937

33 4,921 1,351 1,320
1,982 396
2,145 4
3,612 10 34
1,232

28 3,761 1,184 1,691
1,970 306
2,096 7
2,773 12 27
717

S

Executive Orders

Game Inspections

Felony Arrests

Misdemeanor Arrests

914 16,356
5 380

1,355 11,803
7 325

1,469 9,676
5 239

2005
32 3,247 1,334 1,861
1,851 284
1,921 2
2,049 4
18 553
1,663 8,764
13 202

CHART N - Tax & Fee Collections by the Enforcement Unit of the Alcohol & Tobacco Division by Fiscal Year (in 000's)

$15,000

$10,000

$5,000

Page 12

$0 FY 2002

FY 2003

FY 2004

FY 2005

FY 2006

Delinquent Tax Collections Fee Collections Executive Orders/Admin Penalties/Fines Total Collections & Fines Paid

$7,604 $307 $375
$8 286

$5,181 $284 $508
$5 972

$9,169 $278 $600
$10 047

$6,900 $142 $733
$7 776

$5,869 $123 $576
$6 567

Delinquent Tax Collections Delinquent Tax Collections as a result of enforcement activity, citations, background investigations Fee Collections Fees collected in the investigation of coin-operated amusement machines or alcohol licenses Executive Orders/Administrative Penalties/Fines Administrative penalties and fines issued by the Administrative Hearing Officer Total Collections & Fines Paid Total Collections by the Alcohol & Tobacco Division's Enforcement Unit

2006 Statistical Report

Results and Performance Measures by Program
Administration Tax Law & Policy
Number of legislative bills analyzed and summarized Number of Tax Guidance letters drafted Number of consolidated return applications processed Number of Sales Tax exemption applications review ed and processed Number of Regulations updated or released
Litigation & Investigations
Suspected fraudulent returns review ed prior to release of funds Number of fraudulent returns detected prior to release of funds Funds not released (in millions) due to detection of fraud
Customer Service Call Handling and Tracking
Number of individual refund calls received (thousands) Number of individual refund calls answ ered (thousands)
Correspondence Management
Number of protests received in response to individual income tax assessment notices (thousands)

FY 2002
-
$ -
340 145
-

FY 2003
-
$ -
246 117
-

FY 2004
-
$ -
384 170
22

FY 2005
144 82 53
442 98
9,237 2,138 $ 2.8
763 238
48

FY 2006
110 70 50
400 123
55,464 32,987 $ 26.9
330 240
49

Percent of unresolved protests 120 days after filing

Education and Assistance

Number of Education Seminars held
Unclaimed Property

Value of unclaimed property returned to rightful ow ners or heirs (in

$ millions)

$

Grants and Distribution

Local Sales Tax Distribution

Number of local sales taxes collected

Total returns (SUT) processed (in $ millions)

$

Distribution of sales tax revenues to local governments (in $ billions) $

Homeowners Tax Relief Grants (HTRG)

Value of HTRG grants distributed (in $ millions)

$

Number of local taxing jurisdictions receiving grants

Number of homesteads qualifying for grants (in millions)

Industry Regulation

Amusement Machines

-

-

140

140

5.0 $ 11.0 $

427 1.3 $ 3.2 $

434 1.3 $ 3.2 $

244 $ 183
5

374 $ 428
6

77% 140
8.0 $
440 1.2 $ 3.4 $ 392 $ 418
6

34%

30%

199

200

6.8 $ 8.0

456

457

1.4 $ 1.4

3.7 $ 3.7

412 $ 418

419

430

6

7

Number of amusement machines review ed annually for compliance

-

-

-

8,764 8,312

Number of amusement machines seized due to non-compliance
Law Enforcement
Number of citations issued Percent of alcohol inspections w here the operator is not in compliance w ith applicable law
Licenses & Permits
Number of alcohol license investigations conducted

-

-

-

301

193

1,108 13%

1,367 15%

1,718 17%

1,880 1,684

18%

15%

1,203

1,361

1,196

1,338 1,387

Number of executive orders served after administrative hearings
Underage Investigations
Number of investigations of illegal alcohol sales to underage persons that lead to a sanction of some kind. Percent of retail vendors investigated w ho make illegal tobacco sales to underage persons.

914

1,355

1,469

1,663 1,658

502

559

429

285

448

14%

18%

15%

16%

15%

O P E R A T I O N S
Page 13

2006 Statistical Report

O ResRuelstsulatsnadnPdePrefrofromrmaannccee MMeeaassuurersesbbyyPrPorgoragmram FY2002 FY2003 FY2004 FY2005 FY2006

Revenue Processing

P

Error Resolution

Number of sales tax returns processed through Error

720

673

686

787

700

E

Percent of sales tax returns processed through Error

56.0% 52.5% 56.4% 56.3% 50.0%

TRotal lNtuimber of Error Resolution staff (all tax types)

-

-

109

100

90

R

Money Deposits

Average time lapse in days betw een receipt and deposit

A

of check in a coupon payment

5

2

2

2.5

2

Average time lapse in days betw een receipt and deposit

T

of check in a non-coupon payment

5

8

7

12.3

10

Amount of gross revenue collections deposited through

I

electronic funds transfers (in $ billions)

Returns Processing

$ 11 $ 11 $ 12 $ 12.5 $ 13

O

Number of documents processed (millions)

-

7

7

7.9

7.9

Number of images created (millions)

-

53

53

52.6

54

N

Percent of Individual Income tax non-paper returns

processed (electronic, 2-D barcode, or telefile) filings

-

42%

49% 59.8%

60%

S

Salvage Inspection

Salvage Inspection

Number of rebuilt salvage vehicle reinspections

23,061 26,822 27,500 22,618 32,500

Tag and Title Registration

Commercial Truck Registration

Number of interstate commercial vehicle registrations

-

-

-

-

92,000

Motor Vehicle Registration

Number of motor vehicles tag registrations processed

(in $ millions)

-

Number of internet on-line motor vehicle title

registrations

-

-

-

-

-

-

8.2

- 140,000

Titles

Amount of revenue generated f rom the issuance of motor vehicle tags and titles (in $ millions) Tax Compliance

-

-

-

-

250

Assessments

-

Number of proposed assessments issued Collections received during assessment phase ($ millions)

-

371,273 237,456 240,000 230,000

-

156

134

136

140

Audits

Average revenue per audit hour (all tax types)

$ 1,025 $

Percent of audits that find businesses not in compliance

w ith the tax law s.

45%

Collections

962 $ 1,131 $ 2,006 $ 1,771

43%

45%

38%

42%

Trust tax (sales and w ithholding) accounts collection Collel ctiionds on delinquent and deficient accounts ($ millions) State Board of Equalization

-

480

165

165

165

- $ 285 $ 243 $ 392 $ 235

State Board of Equalization

Number of appeals received Number of decisions settled

2

3

9

9

9

2

2

4

3

5

Page 14

2006 Statistical Report

Local Government Services Division Presentations Offered in FY 06

Course

O

Date

City

Time Manage me nt

1/12/2006

C o c hra n

P

1/20/2006

Da lto n

2/21/2006

S ylve s te r

E

2/24/2006

Eato nto n

Conflict Manage me nt

1/12/2006 1/20/2006

C o c hra n Da lto n

R

2/21/2006

S ylve s te r

2/24/2006

Eato nto n

A

B a n k ru ptcy

1/19/2006

Ha pe ville

3/22/2006

Eato nto n

T

In the Tre nche s First-Time Manage me nt

1/11/2006

C o c hra n

1/19/2006

Da lto n

I

2/20/2006

S ylve s te r

Final Accounting

2/23/2006

Eato nto n

1/10/2006

C o c hra n

O

3/8/2006

S ylve s te r

How to Re cruit, Inte rvie w, and Hire the Right Pe ople

1/11/2006

C o c hra n

N

1/19/2006

Da lto n

2/20/2006

S ylve s te r

S

2/23/2006

Eato nto n

Exe mptions

1/4/2006 2/15/2006

Da ws o nville Augus ta

Budge ts Tax Pe naltie s and Inte re st Part I

2/8/2006 2/22/2006 3/29/2006

Athens S ta te s bo ro Do ugla s ville

4/26/2006

Alba ny

Pe naltie s & Inte re st Part II (Tax Commissione rs or de signe e )

2/22/2006 3/29/2006 4/26/2006

S ta te s bo ro Do ugla s ville Alba ny

Employe e Pe rformance Coaching

4/17/2006 4/20/2006

J e ffe rs o n Da lto n

5/22/2006

Savannah

5/25/2006

Va ldo s ta

De le gation Le arn to do it!

4/17/2006 4/20/2006

J e ffe rs o n Da lto n

5/22/2006

Savannah

5/25/2006

Va ldo s ta

Planning and Managing O rganiz ational Change

4/18/2006 4/21/2006

J e ffe rs o n Da lto n

5/23/2006

Savannah

5/26/2006

Va ldo s ta

A Six Sigma Approach to Achie ving Goals

4/18/2006 4/21/2006

J e ffe rs o n Da lto n

5/23/2006

Savannah

5/26/2006

Va ldo s ta

Tax Dige st

4/19/2006 6/6/2006

Da lto n Ha pe ville

Spe cial Classe s Tax O ffice Dutie s Returns and Assessments De linque nt Tax Colle ctions

April 12 - 13, 2006 5/3/2006
5/24/2006 M a rc h 15 - 16, 2006
J une 7 - 8, 2006

J e kyll Is la nd C a lho un C a lho un Athens Ha pe ville

Page 15

2006 Statistical Report

Tax Law and Policy Seminar and Presentations in FY 06

O Course

Date

City

Location/Function

P Sales and Use Tax Seminar

(General Overview)

07/21/2005

E

07/28/2005

Carrollton Gainesville

Carroll County Chamber of Commerce Georgia Mountains Center

R

08/26/2005 Lawrenceville Gwinnett Justice & Admin Center

08/31/2005 Hapeville

Tradeport Facility

A

09/14/2005 Savannah

Savannah State University

T

10/20/2005 Macon

Macon State College

I

11/04/2005 Athens

UGA/Chicopee Complex Auditorium

11/09/2005 Augusta

Augusta Tech

O

12/02/2005 Americus

Georgia Southwestern State University

N

01/05/2006 Atlanta

Georgia Power Building

S

04/19/2006 Kennesaw Kennesaw State University

05/17/2006 Rome

Floyd College, SBDC

05/19/2006 Atlanta

Lorman Educational Seminar

06/01/2006 Atlanta

Georgia Power Building

Sales and Use Tax for

Printing Industry

10/12/2005 Smyrna

Georgia Printing Industry Association

Department Overview

11/04/2005 Atlanta

Institute for Professionals in Taxation

02/16/2006 Atlanta

GA State Recruitment Presentation

Income Tax Update

11/30/2005 Acworth

Earl Davis Seminar

11/30/2005 St. Augustine St. Augustine Accounting Organization

12/07/2005 Athens

Earl Davis Seminar

Sales and Use Tax Education 12/08/2005 Atlanta

Chinese Delegation

Sales and Use Tax Education

For Bankers

12/09/2005 Atlanta

Community Bankers, Association

All Tax Issues and

Department Overview

01/11/2006 Atlanta

Georgia Society CPA Tax Section Meeting

Sales and Use Tax for

Hunting Preserves

01/18/2006 Macon

Hunting Preserves

Sales and Use Tax for

Small Business

02/15/2006 Atlanta

Small Business Association Seminar

Sales and Use Tax

04/06/2006 Atlanta

Department Staff Training

Alcohol Retailers Training 06/05/2006 Forsyth

Georgia Public Safety Center

Page Income Tax Update
16

06/24/2006 St. Augustine Accounting Organization

2006 Statistical Report

TABLE H-1 - Net Revenue Collections By Georgia Department of Revenue

For Fiscal Years 1939 Through 2006 (Unaudited & in 000's)

C

(Net of Commissions and Refunds)

O

FISCAL

AMOUNT

FISCAL

AMOUNT

FISCAL

AMOUNT

Y19E3A9 R

$40,891

Y1E96A2R

$383,718

Y19E8A5 R

$4,373,972

L

1940 1941

44,170

1963

422,533

1986

4,739,023

L

40,380

1964

468,243

1987

5,090,622

1942 1943 1944

57,062

1965

523,599

1988

5,532,660

E

55,259

1966

585,584

1989

6,086,781

56,906

1967

641,167

1990

6,802,402

C

1945 1946

58,347

1968

703,270

1991

6,861,631

75,483

1969

795,125

1992

6,992,517

T

1947

92,519

1970

904,279

1993

7,826,861

1948

101,588

1971

949,146

1994

8,444,864

I

1949 1950

102,947 117,894

1972 1973

1,145,094 1,298,984

1995 1996

9,115,243 9,928,508

O

1951

145,305

1974

1,454,888

1997

10,543,106

N

1952

220,505

1975

1,485,597

1998

11,090,777

1953

210,038

1976

1,607,948

1999

12,068,478

S

1954

216,092

1977

1,826,490

2000

13,041,655

1955

226,226

1978

2,094,166

2001

13,934,126

1956

283,154

1979

2,353,857

2002

13,044,947

1957

300,953

1980

2,624,813

2003

12,709,799

A

1958

303,953

1981

2,911,453

2004

13,670,638

1959

321,702

1982

3,161,548

2005

14,709,913

N

1960 1961

352,008 374,423

1983 1984

3,389,303 3,818,550

2006

16,341,090

D

MONTH

Monthly Department Collections (in 000's)

FY 2002

FY 2003

FY 2004

FY 2005

July

996,187

868,314

August

1,081,588

941,785

September

1,101,613

1,109,563

October

1,112,094

1,033,123

November

1,049,971

1,051,556

December

1,044,037

1,072,438

January

1,363,275

1,367,201

February

998,506

946,730

March

763,857

800,037

April

922,505

940,180

May

1,318,955

1,290,079

June

1,334,712

1,259,966

Source: Central Accounting, Georgia Department of Revenue. Note: As of July 1, 2005, the Motor Vehicle Division returned to DOR

902,193 1,218,094 1,340,698 1,158,584 1,162,848 1,387,556 1,525,139
746,507 1,096,142 1,253,282 1,417,724 1,497,468

1,093,197 1,296,959 1,460,915 1,304,775 1,208,629 1,539,857 1,795,724
886,113 1,200,704 1,334,743 1,673,929 1,598,202

FY 2006

T

R

1,240,913

E

1,305,342

1,556,396

N

1,342,193

1,278,047

D

S

Page 17

2006 Statistical Report

CHART 1 - CHANGES IN M AJOR STATE TAX REVENUES FOR FISCAL YEARS

C

2004, 2005 and 2006 (in 000's and Unaudited)

O

Other Revenues

L

Motor Vehicle Fees

L
Cigar and Cigarette Tax
E

C

Liquor, Beer & Wine Tax

T

Corporate Income Tax

I
Personal Income Tax

O

Prepaid Motor Fuel

2004

N

Sales Tax

2005

S

Motor Fuel Tax

2006

General Sales and Use

Tax
A

Net Revenue Collections

N

Tho usands

0

4,000,000

8,000,000

12,000,000

16,000,000

20,000,000

D

Collections in Millions

Percentage Changes

Absolute Changes

T

FY 2004 FY 2005 FY 2006

'04 - '05 '05 - '06

'04 - '05 '05 - '06

R

Net Revenue Collections

13,671 14,710 16,341

E

General Sales and Use Tax

4,902 5,315 5,723

Motor Fuel Tax

527

519

473

N

Prepaid Motor Fuel Sales Tax

235

336

371

D

Personal Income Tax

6,830 7,210 8,040

Corporate Income Tax
S Liquor, Beer & Wine Tax

450

679

812

150

151

157

Cigars and Cigarette Tax

230

249

244

Motor Vehicle Fees

-

-

253

Other Tax Revenues

582

587

270

7.60% 11.09% 8.43% 7.68% -1.52% -8.86% 42.98% 10.42% 5.56% 11.51% 50.89% 19.59% 0.67% 3.97% 8.26% -2.01%
0.86% -54.00%

1,039 413 (8) 101 380 229 1 19 5

1,631 408 (46) 35 830 133 6 (5) 253
(317)

Page 18

2006 Statistical Report

TABLE H-2 - Revenue Collections by Tax Type For Fiscal Years 2004, 2005 and 2006

Dollar amounts for fiscal years ending June 30 (in 000's)

Motor Fuel Excise Tax Cigar and Cigarette Tax Liquor Beer
Wine SELECTIVE SALES (EXCISE) TAXES GENERAL SALES AND USE TAX PREPAID MOTOR FUEL SALES TAX (1) PERSONAL INCOME TAXES
Financial Institutions Occupations Tax Corporation Net Worth Tax
Corporate Income Tax CORPORATION INCOME AND LICENSE TAXES
License Tags
Title Registration Fees MOTOR VEHICLE FEES (2) ESTATE TAXES
General Property Digest (Real and Tangible) Public Utilities, Ad Valorem Tax Public Service Commission (Utility Fees) Intangibles, Recording Fees

2004 526,671 229,553
39,331 86,953
23,727 906,235 4,902,079 234,853 6,829,822
13,754 30,645
449,549 493,948
-
65,674 60,720 17 1,059 1,988

2005 518,831 249,057
44,062 82,697
24,091 918,738 5,315,000 336,459 7,210,446
15,102 29,948
679,001 724,051
-
42,657 63,263 (128) 1,100 1,812

2006 473,062 243,542
44,024 86,953
25,853 873,434 5,723,211 371,160 8,039,731
16,139 35,188
811,536 862,863
(2,677)
255,225 252,548
10,316 4,398 (34) 1,050 169

Interest and Other Property Tax Revenues PROPERTY TAXES
Motor Carrier Collections & Distributions
Motor Carrier Decals, Citations & Temp Permits MOTOR CARRIER FUEL TAXES AND FEES (3)
Coin-Operated Amusement Machines, Licenses Liquor Dealers, Licenses Beer Dealers, Licenses Cigar and Cigarette Dealers, Licenses Wine Dealers, Licenses Commercial Bus Licenses Contractors Fees Peace Officers & Prosecutors Training Fund Unclaimed Property State Children's Trust Fund Local Sales Tax 1% Collection Fees Other Collections (4) OTHER TAXES OR FEES TOTAL NET REVENUE COLLECTIONS (5)

680 64,463 (29,236)
3 (29,233)
2,027 653 861 19 721 10
22,607 63,204
1,563 34,677 76,454 202,796 13,670,638

570 66,618 (33,422)
341 (33,081)
1,257 493 610 14 505 5 -
71,736 -
37,700 16,705 129,024 14,709,913

19 5,602 (32,909)
14,652 (18,257)
775 238 281 (231) 221 33,430 73,869 43,673 68,226 220,482 16,341,090

Not e: All t he informat ion provided in this t able is t aken from preliminary unaudit ed f igures provided by t he St ate Accounting Off ice (1) Collect ion of Prepaid M otor Fuel Sales Tax began January 1, 2004, 2nd M ot or Fuel Tax collected prior to this
date in FY 2004 is included (2) Tag and Title Registration ret urned to DOR on July 1, 2005. (3) Amount s for M otor Carrier Fuel (IFTA) Tax are included in " M otor Fuel Taxes" amount s as shown in Chart 1 (4) Commissions authorized by law f or collect ing and assessing t ot aled $65,101in FY 2004, $63,033 in FY
2005, and $70,477 in FY 2006. Refunds paid through the Depart ment of Administrative Services totaled $1,987,771in FY 2004, $1,843,039 in FY 2005 and $2,129,743 in FY 2006. (5) Tot al are unaudited and include commissions paid to count ies, compensation paid to vendors, and reimbursement t o t he budget fund

C O L L E C T I O N S
A N D
T R E N D S
Page 19

2006 Statistical Report

C

O

CHART 2 - Ten-Year Trend in Georgia's State Tax Revenues by Major

Sources (Fiscal Year Ended June 30 of Year Shown - in 000's)

L

L

E

C

T $9,000,000
I
$8,000,000
O

N

$7,000,000

S

$6,000,000

$5,000,000
A $4,000,000
N
$3,000,000
D
$2,000,000

T

$1,000,000

R

$0

1997 1998 1999 2000 2001 2002 2003 2004 2005 2006
E

N

D

Other Sources

Selective Sales Taxes

(Includes Motor Fuel Excise Tax and all Tobacco and Alcohol

S

Taxes)

General Sales and Use Tax

Personal & Corporate Income Tax

Page 20

2006 Statistical Report

TABLE H-3 - Trend in Georgia's State Tax Revenues by Major Sources

Fiscal Years 1995 2006 (unaudited)

C

Fiscal Year

Department Of
Revenue

(In $ Millions)

O

Other

Grand

Breakdown of Grand Total by Major Source

Agencies

Total (1)

General

L

Selective

Income

Other

Sales and Use

Sales Taxes

Taxes (2)

Taxes or L
Fees

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006
1995

9,115 9,929 10,543 11,091 12,068 13,041 13,934 13,128 12,777 13,671 14,710 16,341
96.4%

345 350 376 393 392 409 411 467 476 509 523 567
3.6%

9,460 10,279 10,919 11,484 12,460 13,450 14,345 13,595 13,253 14,180 15,233 16,908
100%

3,646 3,951 4,067 4,006 4,479 4,807 5,139 4,621 4,992 4,902 5,315 5,723
38.5%

784 827 849 871 876 958 957 1,013 1,070 1,223 1,251 1,216
8.3%

4,477 4,930 5,462 6,083 6,501 7,032 7,613 7,279 6,742 7,279 7,889 8,852
47.3%

553

E

571

541

C

524

834

T

653

636

I

682

449

O

776

778

N

550
S
5.8%

2006

96.6%

3.4%

100.0%

33.8%

7.2%

52.4%

3.3%

TABLE H-4 - Comparative Trends in Georgia's Personal Income

A

and State Income Tax Receipts, Fiscal Years 1995 2006 (unaudited)

N

Fiscal Year Ending

Total Personal Income

Personal Income Tax Receipts

"Income

D

Elasticity

June 30 (1)

Amount (millions of $)

Change From Prior Year (%)

Net Amount ($000's)

Change From Prior Year (%)

Ratio" (2)

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006

145,373 159,800 172,935 183,757 200,104 212,081 230,356 240,616 244,957 251,612 265,199 282,979

7.20 9.92 8.22 6.26 8.90 5.99 8.62 4.45 6.34 4.57 8.26 12.47

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 7,210,446 8,039,731

7.2 10.3 12.3 12.2 6.88 11.64 8.77 (3.01) (9.41) 1.72 14.97 17.72

T
0.996

1.037

R

1.499

1.946

E

0.773

N

1.945

1.018

D

(0.677)

(1.484)

S

0.377

1.811

1.421

(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 in-
come 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

Page 21

2006 Statistical Report

C O M P A R I S O N S
Page 22

Percentage Increase

Per Capita Income in 000's

CHART 3 - Georgia, Southeast and U.S. Per Capita Income (Calendar Years and in $000's)
40

35

30

25

20

15

10

5

0
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005

Georgia 22.2 23.1 23.9 25.4 26.4 28 28.6 28.5 28.8 29.7 31.2

Southeast 20.8 22.1 23 24.2 25 26.5 27.3 27.7 28.4 29.9 31.1

U.S.

23.6 24.3 25.4 26.9 27.9 29.8 30.6 30.8 31.5 33.1 34.5

Source Bureau of Economic Analysis Published December 2005

CHART 4 - Per Capita Personal Income Percent Increase Comparisons By Five-Year Periods (in Calendar Years)

60.0

50.0

40.0

30.0

20.0

10.0

0.0
Georgia Southeast U.S.

1980 to 1985 50.2 41.4 39.9

1985 to 1990 34.8 36.3 34.1

1990 to 1995 24.3 25.1 22.1

1995 to 2000 26.9 27.3 26.3

2000 to 2005 11.4 17.5 15.6

Source Bureau of Economic Analysis Published December 2005

2006 Statistical Report

CHART 5 - Georgia, Southeast Total Personal Income as a Percentage of

C

United States by Calendar Year

O

25.00%

M

20.00%
15.00%
10.00%
5.00%
0.00% 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Source: Bureau of Econom ic Analysis Published Decem ber 2005

P

A

R

Georgia

Southeast

I

S

O

N

S

CHART 6 - Total Personal Income Percent Increase Comparison by Period

70

60

50

40

30

20

10

0 1980 to 1985 1985 to 1990 1990 to 1995 1995 to 2000 2000 to 2005

Georgia

63.6

47.1

43.4

43.1

22.8

Southeast

51.2

44.2

39.2

33.2

25.3

U.S.

47.0

40.5

33.0

34.2

21.4

Source: Bureau of Economic Analysis Published December 2005

Page 23

Percent

2006 Statistical Report

C

O
$2,500
M

P

A

$2,000

R

I

$1,500

S

O

$1,000

N

S

$500

CHART 7 - Per Capita Comparison of State Tax Collections: Calendar Year 2005

$0

U.S. AVG.

AL

FL

TOTAL TAX REVENUE LICENSES

U.S. AVG.

AL

GA

NC

SC

TN

SALES & GROSS RECEIPTS OTHER TAXES

FL

GA

NC

SC

TN

TOTAL TAX REVENUE

$2,190

$1,711 $1,905 $1,728 $2,147 $1,720 $1,678

SALES & GROSS RECEIPTS

$1,051

$875 $1,433

$768 $877

$913 $1,283

LICENSES

$144

$96 $106

$58 $128

$95

$183

OTHER TAXES

$994

$740 $366

$902 $1,142

$713

$213

Source: U. S. Department of Commerce - Bureau of the Census Released December 22, 2005

Page 24

2006 Statistical Report

CHART 8 - Selected State Tax Collections To $1,000 Personal Income

C

Calendar Year 2005

O

$70

M

P
$60
A

$50

R

I
$40
S

$30

O

N
$20
S

$10

$0

U.S. AVG.

AL

FL

TOTAL TAX REVENUE LICENSES

U.S. AVG.

AL

TOTAL TAX REVENUE

$63

$58

SALES & GROSS RECEIPTS

$30

$30

LICENSES

$4

$3

INCOME & OTHER TAXES

$29

$25

GA

NC

SC

TN

SALES & GROSS RECEIPTS INCOME & OTHER TAXES

FL

GA

NC

SC

TN

$56

$55

$69

$61

$54

$42

$25

$28

$32

$41

$3

$2

$4

$3

$6

$11

$29

$37

$25

$7

Source: U. S. Department of Commerce - Bureau of the Census Released December 22, 2005

Page 25

2006 Statistical Report

TABLE 1 - Sales and Use Tax Revenues by Business Group
S
Fiscal Year Ended June 30, 2006 (Unaudited & in 000's)

E

BUSINESS GROUP

L

Food

Apparel

COLLECTIONS PERCENT

$819,634

14.3%

$198,801

3.5%

TOTAL ALL GROUPS Accounting Adjustments Net

$5,740,809 ($17,598)

E

General Merchandise

Automotive

$747,110 $852,560

13.0% 14.9%

TOTAL "NET COLLECTIONS"

$5,723,211

C

Home Lumber

T

Service Manufacturers

Utilities

E

Miscellaneous

$526,192 $591,547 $431,632 $293,166 $664,579 $615,590

9.2% 10.3%
7.5% 5.1% 11.6% 10.7%

Vendor Discount

$51,064

Adjusted Total Revenue

$5,774,275

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

Total
D
T

$5,740,809

Manuf ac turers 5.1%

Utilities 11.6%

Miscellaneous 10.7%

Food 14.3%
Apparel 3.5%

A

Services

X

7.5% Lumber

General Merchandise

10.3%

Home 9.2%

Automotive 14.9%

13.0%

D

Fiscal Year Ended June 30, 2005 (Unaudited & in 000's)

A

BUSINESS GROUP Food

COLLECTIONS PERCENT

$735,960

14.3%

TOTAL ALL GROUPS

$5,164,213

Apparel

T

General Merchandise

Automotive

A

Home

Lumber

$182,225 $700,580 $802,723 $458,021 $527,019

3.5% 13.6% 15.5%
8.9% 10.2%

Accounting Adjustments Net

$150,788

TOTAL "NET COLLECTIONS" $5,315,000

Vendor Discount

$47,090

Service Manufacturers

$389,003 $251,923

7.5% Adjusted Total Revenue
4.9%

$5,362,090

Utilities Miscellaneous

$596,235 $520,524

11.5% NOTE: Data is for State tax only; excludes local taxes.
10.1%

Total

$5,164,213

Manuf ac turers 4.9%
Services 7.5%

Utilities 11.5%

Miscellaneous 10.1%

Food 14.3%
Apparel 3.5%

Page 26

Lumber 10.2%

Home 8.9%

Automotive 15.5%

General Merchandise 13.6%

2006 Statistical Report

TABLE 2 - Sales and Use Tax Collections by

S

Month: Calendar Years 2002 2005 (in 000's)

E

L

Month

CY 2002

CY 2003

CY 2004

CY 2005

E

January February March April

$445,004 401,354 377,541 393,494

$428,415 491,600 398,698 408,081

$461,515 450,029 400,865 428,148

C
$526,457
T
455,396
E
471,240
D
465,015

May June July August

458,236 538,790 385,408 407,571

502,456 436,958 373,836 382,919

442,890 527,921 401,711 501,059

480,289
T
536,350
A
486,030
X
532,524

September October November December Total

328,557 406,470 401,592 393,566 $4,937,585

415,877 452,126 390,804 407,146 $5,088,916

439,098

483,671

456,524

D
456,114

442,556

477,256

A

434,347

516,136

T

$5,386,663

$5,886,478

A

Sales & Use Tax Collection Comparison By Month and Year (in 000's)

600,000 500,000 400,000 300,000 200,000 100,000
0 J

F

M

A

M

J

J

A

S

O

N

D

2002 2003 2004 2005
Page 27

2006 Statistical Report

S

TABLE 3 - Growth Trend of Personal Income Tax by Calendar Year (in 000's)

CY of

E

Earnings

Number of Returns
(000's)

Adjusted Gross Income Reported
(000's)

Taxable Net Income Reported
(000's)

Tax Liability (000's)

L

1993

1994

E

1995

1996

C

1997

1998

T

1999

2000

2,855 2,964 3,076 3,166 3,130 3,337 3,526
3,629

87,961,434 96,300,663 104,219,482 112,437,195 118,870,445 132,507,265 152,855,648
157,455,921

6 0 ,7 9 8 ,3 6 9 6 5 ,1 2 3 ,1 8 7 6 9 ,5 5 1 ,9 3 7 7 9 ,3 7 2 ,4 7 6 8 4 ,6 6 7 ,7 2 7 9 3 ,0 2 2 ,7 5 0 1 0 7 ,0 7 9 ,7 3 8
1 1 7 ,8 4 5 ,4 4 8

3,336,851 3,559,131 3,899,805 4,357,859 4,665,720 5,125,991 5,829,915
6,361,264

E

2001

3,650

150,635,841

1 1 1 ,0 4 9 ,5 2 1

6,043,449

2002

D

2003

3,659 3,690

149,204,721 153,771,193

1 0 8 ,2 7 6 ,6 8 4 1 1 2 ,0 2 8 ,5 5 1

5,879,892 6,104,844

2004

3,776

165,421,204

1 2 2 ,4 4 8 ,0 9 7

6,712,680

T

CY of

Earnings

A

1993

X

1994

1995

1996

1997

D

1998

1999

A

2000 2001

2002

T

2003

2004
A

CY of Earnings

Number of Returns
(000's)
132 109 112
90 (37) 207 189 104 21
8 31 87
Number of Returns
(000's)

Annual Numerical Increase

Adjusted Gross Income Reported
(000's)

Taxable Net Income Reported
(000's)

4 ,8 7 0 ,9 6 6 8 ,3 3 9 ,2 2 9 7 ,9 1 8 ,8 1 9 8 ,2 1 7 ,7 1 3 6 ,4 3 3 ,2 5 0 1 3 ,6 3 6 ,8 2 1 2 0 ,3 4 8 ,3 8 2 4 ,6 0 0 ,2 7 3 (6 ,8 2 0 ,0 7 9 ) (1 ,4 3 1 ,1 2 1 ) 4 ,5 6 6 ,4 7 2 1 1 ,6 5 0 ,0 1 1

3 ,6 9 9 ,3 8 2 4 ,3 2 4 ,8 1 8 4 ,4 2 8 ,7 4 9 9 ,8 2 0 ,5 3 9 5 ,2 9 5 ,2 5 2 8 ,3 5 5 ,0 2 3 1 4 ,0 5 6 ,9 8 8 1 0 ,7 6 5 ,7 1 0 (6 ,7 9 5 ,9 2 7 ) (2 ,7 7 2 ,8 3 6 ) 3 ,7 5 1 ,8 6 7 1 0 ,4 1 9 ,5 4 6

Annual Percentage Increase

Adjusted Gross

Taxable Net

Income Reported

Income Reported

(000's)

(000's)

Tax Liability (000's)
2 7 5 ,0 1 4 2 2 2 ,2 8 1 3 4 0 ,6 7 3 4 5 8 ,0 5 4 3 0 7 ,8 6 1 4 6 0 ,2 7 1 7 0 3 ,9 2 4 5 3 1 ,3 4 9 (3 1 7 ,8 1 4 ) (1 6 3 ,5 5 7 ) 2 2 4 ,9 5 2 6 0 7 ,8 3 6
Tax Liability (000's)

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

4 .8 5 % 3 .8 3 % 3 .7 8 % 2 .9 4 % -1 .1 6 % 6 .6 3 % 5 .6 5 % 2 .9 4 % 0 .5 8 % 0 .2 3 % 0 .8 5 %
2 .3 5 %

5 .8 6 % 9 .4 8 % 8 .2 2 % 7 .8 9 % 5 .7 2 % 1 1 .4 7 % 1 5 .3 6 % 3 .0 1 % -4 .3 3 % -0 .9 5 % 3 .0 6 %
7 .5 8 %

6 .4 8 % 7 .1 1 % 6 .8 0 % 1 4 .1 2 % 6 .6 7 % 9 .8 7 % 1 5 .1 1 % 1 0 .0 5 % -5 .7 7 % -2 .5 0 % 3 .4 7 %
9 .3 0 %

8 .9 8 % 6 .6 6 % 9 .5 7 % 1 1 .7 5 % 7 .0 6 % 9 .8 6 % 1 3 .7 3 % 9 .1 1 % -5 .0 0 % -2 .7 1 % 3 .8 3 %
9 .9 6 %

Page 28

2006 Statistical Report

TABLE 4 - Motor Fuel, Prepaid Motor Fuel and Motor Carrier Detailed Revenue Data for Fiscal Year 2006 (Unaudited and in 000's)

MOTOR FUEL

GROSS TAXABLE GALLONAGE BY PRODUCT

Gasoline

4,592,456

Diesel Fuel

1,621,796

Special Fuel

34,567

Aviation Gasoline

447

Other

124,565

Total Motor Fuel Gallons

6,373,831 (Gallons)

TAX REVENUES BY PRODUCT (Dollars)

Collections Net of Commissions

Gasoline

$344,434

Diesel Fuel

$121,635

Special Fuel

$2,593

Aviation Gasoline

$34

Other

$9,342

Penalties & Interest - Motor Fuel

$3,086

Sub-total Motor Fuel Collections

$481,123

LESS - EXPENSE TO COLLECT

Vendors Compensation

$(5,875)

$(5,875)

LESS - REFUNDS (Retail Dealer and Agriculture)

Motor Fuel Refunds (Agricultural & Retail Dealers)

$(2,186)

Distributor Refunds & Adjustments

--

Sub-total Refunds

$(2,186)

MOTOR FUEL TAX REVENUE, MOTOR FUELS

(Net of Commissions and Refunds)

$473,062

PREPAID STATE TAX

PREPAID STATE TAX

Prepaid State Tax (1)

$371,160

$371,160

MOTOR CARRIER

SOURCE AND AMOUNT OF REVENUE (Dollars)

Motor Carrier Mileage Tax IFTA Jurisdictional Distributions Sub-total Motor Carrier Collections & Distributions MOTOR FUEL TRUCK REGISTRATION FEES Adjustments, Net (Citations) IFTA Registrations Fees Sub-total Motor Fuel Truck Registration Fees TOTAL MOTOR CARRIER TAX & REGISTRATION FEES

$11,708 $(44,618)
-$14,652

$(32,909)

$14,652

$(18,258)

(1) The 2003 General Assembly, through House Bill 43 (Act 343) changed the method of collecting and remitting the 3% Second Motor Fuel Tax and the 1% State Sales & Use Tax on sales or use of motor fuel. Effective January 1, 2004, all licensed motor fuel distributors (suppliers) in the State of Georgia must collect a Prepaid State Tax on all motor fuel sold to any purchaser not licensed as a Georgia distributor. The Prepaid State Tax combines these two percentage taxes and is collected at the time of sale by the licensed distributor. The new prepaid State Tax rate for each fuel type is based upon an indexed retail sales price converted to a cent per gallon rate.

S E L E C T E D
T A X
D A T A
Page 29

2006 Statistical Report
S E L E C T E D
T A X
D A T A
Page 30

INCOME LEVEL

NUMBER OF RETURNS (in 000's)

TABLE 5 - Georgia Personal Income - 2004 Returns by Income Class

% TOTAL RETURNS

NET TAXABLE INCOME (in 000's)

% TOTAL INCOME

AVERAGE NTI
(in 000's)

TOTAL TAX
(in 000's)

AVERAGE TAX
(in 000's)

EXEMPTIONS (in 000's)

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
TITLE OF FIELD

6 11 301 653 607 227 261 287 61 62 63 66 68 65 66 75 67 68 68 69 67 61 498 3,776

Federal AGI Adjustment to FED Adjustment to FED GA. AGI Deductions Itemized Withheld Credit from EST Low Income Credit Total Credit

0.15% 0.30% 7.97% 17.29% 16.08% 6.01% 6.92% 7.61% 1.62% 1.63% 1.66% 1.76% 1.79% 1.72% 1.76% 1.98% 1.77% 1.80% 1.81% 1.81% 1.76% 1.62% 13.18%
NUMBER (in 000's)
3,721 111 577
3,326 1,386 2,080 3,244
177 1,030 4,451

12,647,952 6,787,423
38,087,792 31,480,188 14,916,379
3,592,596 3,142,500 2,324,278
345,354 300,766 256,284 212,270 173,939 146,964 112,687
85,873 53,959 20,009
320 77 40 5
7,564,621 122,252,275

10.35% 5.55%
31.16% 25.75% 12.20%
2.94% 2.57% 1.90% 0.28% 0.25% 0.21% 0.17% 0.14% 0.12% 0.09% 0.07% 0.04% 0.02% 0.00% 0.00% 0.00% 0.00% 6.19%

2,261 591 127 48 25 16 12 8 6 5 4 3 3 2 2 1 1 0 0 0 0 0 15
3,129

$ AMOUNT (in 000's)
253,716,508 1,216,921
-10,088,616 CR 165,222,437
27,942,991 5,121,471 6,472,431 1,125,721 25,426 7,623,542

FOR OTHER YEARS
Total Returns Total Tax Total Withheld Total Penalty
Joint Separate Single Head of Household

757,470 404,356 2,209,210 1,729,706 758,902 166,988 134,756
86,874 11,341
9,369 7,524 5,856 4,486 3,422 2333 1,546
799 193
5 1 2 0 405,783 6,700,925

135,383 35,232 7,341 2,650 1,250 736 516 302 185 152 120 88 66 53 35 21 12 3 0 0 0 0 815 1,774

6 13 336 617 491 202 236 250 53 53 53 58 57 44 41 44 31 27 24 20 16 11 250 2,933

NUMBER

$ AMOUNT

148

40

202,856

94

159,578

8

520

Resident ReturnsNon-Res Returns

1,358

125

66

12

1,347

81

760

26

2006 Statistical Report

TABLE 6- Revenue From Selected Excise Taxes and

BEER

Business License Fees, Fiscal Year 2005

Beer T axes

Fines and Forfeitures

Refunds

T otal

T OBACCO

Stamp Sales

REVENUFEinFesRaOndMFoSrEfeLitEurCesTED EXCISE TAXES (in 000's) Refunds

T otal

LIQUOR

Liquor T axes

Fines and Forfeitures

Refunds

Pre-License Investigations

T otal

MOT OR FUELS (T able 4)

WINE

Wine T axes

Fines and Forfeitures

Refunds

T otal

T OT AL SELECT IVE EXCISE T AXES

BUSINESS LICENSE FEES (No. of Licensees) ($ Amts in 000's)

CIGAR AND CIGARETTE DEALERS Wholesaler, M anufacturer & Importer Licenses M anufacturer Representative Licenses Total

LIQUOR DEALERS

License and Brand Registration (324) Wholesaler Licenses & Permits (46) Retailer Licenses (7,317) Special Permits (214)

WINE DEALERS

Total

License and Brand Registration (1,317)

Wholesaler Licenses & Permits (101)

Retailer Licenses (11,855)

Special Permits (260)

Total

COIN-OPERATED AM USEM ENT

M ACHINES

Annual Licenses and Permit Fees Refunds (-)

Total

COM M ERCIAL M OTOR VEHICLE &

RELATED BUSINESS LICENSES

Licenses

Refunds (-)

Total

86,313

S

638

2

E

86,953

243,680

L

3

(141)

E

243,542
C
43,973

12 (8)

T

47

44,024

E

473,062

D

25,854

2

(4)

25,853

873,434

T

A

X
-231 0
-231
D
16
5A
194
23 T
238
A
1 13
205 2
221

775 0
775

46,512 -13,082 33,430

TOTAL, BUSINESS LICENSE FEES

34,715

Page 31

2006 Statistical Report

S

TABLE 7 - Growth in Sales & Use Tax Distributions to the

General Fund and 1% to Counties

E

Growth in Sales & Use Tax Deposits Paid to the State Treasury (in 000's)
L

E

FY 2004

FY 2005

FY 2006

% Chg 05 - 06

C

T

$5,080,955

$5,281,929

$5,745,409

4.0%

E

D

Growth in Distribution of One (1%) Local Option Sales Tax Paid to Counties (in 000's)

FY 2004

FY 2005

FY 2006

% Chg 05 - 06

T

A

$1,348,799

$1,433,330

$1,606,221

6.3%

X

TABLE 8 - Electronic Filing Results for Fiscal Year 2006 (in 000's)

D

A

RETURN TYPE

T

A

Paper Returns

TAXES DUE 323

REFUND 744

TOTAL 1,067

2D Barcode

116

419

526

Total Scanned Returns

439

1,163

1,603

Electronic Filing

256

1,944

2,200

Total Electronic Returns

256

1,944

2,200

Total All Returns

695

3,107

3,803

Page 32

2006 Statistical Report

TABLE 9 - Taxable Values and Tax Rates, State of Georgia for General

Property and Public Utilities, Selected Years: FY 1900 - 2005

S

Ne t Taxable Value s (in 000's)

E

State

Grand Total

Public Utilities

Rate (per Grand Total

10 Yr

20 Yr

Public Utilities

10 Yr

20 Yr

L

FY

$1000 value)

Growth Rate Growth Rate

Growth Rate Growth Rate

1900 1910

5.26 5.00

432,324 766,889

77%

45,169

E

124,337

175%

1920 1930

5.00 5.00

1,346,889 1,303,462

76% -3%

212% 70%

165,410 216,232

33%

266%

C

31%

74%

1940 1950

5.00 5.00

917,612 1,487,323

-30% 62%

-32% 14%

165,146 247,148

-24% 50%

0%

T

14%

1960 1970

0.25 0.25

3,031,881 9,148,736

104% 202%

230% 515%

423,707 1,157,333

71% 173%

157%

E

368%

1980 1990

0.25 0.25

39,169,215 104,270,104

328% 166%

1192% 1040%

3,834,604 8,068,762

231% 110%

805%

D

597%

2000

0.25

201,251,237

93%

414%

10,313,948

28%

169%

2004

0.25

272,207,115

35%

161%

11,330,385

10%

40%

2005

0.25

291,219,580

7%

45%

11,549,924

2%

12%

T

Ge neral Prope rty (ne t of e xemptions) (in 000's)

A

Total

10 Yr

20 Yr

Real Property 10 Yr

20 Yr

Personal

10 Yr

20 Yr

FY 1900

Growth Rate Growth Rate 387,555

Growth Rate Growth Rate Property Growth Rate Growth Rate

X

237,548

150,007

1910

642,551

66%

389,394

64%

253,156

69%

1920

1,181,476

84%

205%

714,151

83%

201%

467,322

85%

212%

1930 1940

1,087,229 752,466

-8% -31%

69% -36%

776,073 500,610

9% -35%

99% -30%

311,155 251,857

-33% -19%

23%

D

-46%

1950 1960

1,240,174 2,608,171

65% 110%

14% 247%

669,405 1,560,867

34% 133%

-14% 212%

570,769 1,047,301

127% 83%

83%

A

316%

1970

7,991,398

206%

544% 6,945,928

345%

938% 1,045,457

0%

83%

T

1980 1990

35,334,601 96,201,335

342% 172%

1255% 25,323,247 1104% 71,614,692

265% 183%

1522% 10,011,336 931% 24,586,632

858%

856%

146%

2252%

A

2000 190,937,287

98%

440% 146,053,491

104%

477% 44,883,790

83%

348%

2004 260,876,732

37%

171% 217,607,321

49%

204% 43,269,408

-4%

76%

2005 279,669,656

7%

46% 236,646,531

9%

62% 43,023,125

-1%

-4%

TABLE 10 - Summary of Net Property Tax Collections by Category, FY 2005 (State taxes only, net of refunds and commissions in 000's)

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

Dollars
$4,398 (34) 169 19
1,050

Total

$5,602

Page

33

2006 Statistical Report

TABLE 11 - Values of General Property, Public Utilities Dollars

S

by Class of Property FY 2005 and 2006

E

ASSESSED VALUES

NET CHANGE

L

CLASS OF PROPERTY

FY 2005

FY 2006

FY 2005 TO 2006

(000's)

(000's)

(000's)

E

General Property

C

Real Estate

222,524,341

241,667,543

19,143,202

T

Motor Vehicles

Other Personal Tangible Property

21,265,318 34,268,621

21,040,973 36,074,835

(224,345) 1,806,214

E

Total, Gross Value

Exemptions, Homestead,

D

Agriculture and Freeport

278,058,280 17,181,550

298,783,351 19,113,695

20,725,071 1,932,145

Total Net Taxable General Property

260,876,729

279,669,656

18,792,927

Public Utilities - Gross (1) Market Value

T

Railroads

Telephones

A

Electric

1,473,117 7,026,959 16,747,616

2,131,241 6,931,501 18,469,029

658,124 (95,458) 1,721,414

Gas

X

Pipeline

1,228,720 812,824

1,335,712 821,463

106,992 8,639

Flight Equipment

1,915,953

1,841,534

(74,419)

D

Total Taxable Public Utilities

29,205,188

31,530,479

2,325,291

A

Grand Total Taxable Value

290,081,917

311,200,135

21,118,217

T

TABLE 11 A - Homestead Taxpayer Relief Grant Distribution by FY (in 000's)

A

Year

Payment to Counties

1999

$ 75,575

2000

157,823

2001 2002 2003

243,710 374,212 392,394

2004

402,683

2005 2006

419,364 417,856

Total

$2,483,617

Page 34

2006 Statistical Report

TABLE 12 CY 2004 Personal Income Tax Data by County of Residence

COUNTY

2004 RESIDENT POPULATION ESTIMATE
(Actual)

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 Evans Fannin

17,906 7,949
10,334 4,216
45,234 15,718 56,656 86,914 17,261 16,543 154,861 12,058 15,427 16,327 27,473 60,206 23,122 20,587
6,092 45,082 10,187 102,143 59,745 10,681 238,339 15,646 26,472 174,851 105,750
3,324 264,227
6,944 654,649
39,177 43,685 100,554 16,178 105,395 12,876 21,982 15,949 19,041 28,562 674,335 19,451 11,658 95,222 107,084 12,077
4,111 44,515 20,842 21,999 11,351 21,659

NUMBER OF RETURNS TABULATED

TOTAL (Actual)
6,347 2,643 3,729 1,271 15,923 6,472 22,342 35,040 6,466 6,011 61,028 4,408 5,523 5,552 10,409 20,008 8,313 8,227 1,915 14,345 3,582 37,946 21,304 3,021 94,260 1,411 9,439 72,808 37,478 1,048 94,814 2,292 271,779 13,417 14,830 40,724 5,903 41,699 4,511 8,022 5,347 7,514 9,756 272,248 6,782 4,459 35,324 44,651 4,166 1,017 17,352 8,047 8,261 3,909 8,212

PER 100 RESIDENTS
(Actual)
35 33 36 30 35 41 39 40 37 36 39 37 36 34 38 33 36 40 31 32 35 37 36 28 40
9 36 42 35 32 36 33 42 34 34 40 36 40 35 36 34 39 34 40 35 38 37 42 34 25 39 39 38 34 38

ADJUSTED GROSS INCOME LESS DEFICIT

TOTAL (in 000's)
198,439 67,109
111,372 36,263
520,908 221,506 888,491 1,411,271 193,211 189,965 2,455,254 145,764 164,856 150,791 476,769 716,017 246,128 301,033
52,592 481,217 118,238 1,481,656 791,816
90,995 3,983,251
28,848 284,940 4,054,125 1,448,961
27,458 2,949,782
68,154 15,679,412
440,776 451,674 2,138,830 180,136 2,013,669 148,961 243,606 176,196 369,532 308,822 12,658,490 205,460 129,498 1,208,841 1,898,284 137,337
29,067 723,307 244,550 219,181 125,765 265,193

AVERAGE PER RETURN (Actual $s)
31,265 25,391 29,866 28,531 32,714 34,225 39,768 40,276 29,881 31,603 40,232 33,068 29,849 27,160 45,804 35,787 29,608 36,591 27,463 33,546 33,009 39,046 37,167 30,121 42,258 20,445 30,188 55,682 38,662 26,201 31,111 29,736 57,692 32,852 30,457 52,520 30,516 48,291 33,022 30,367 32,952 49,179 31,655 46,496 30,295 29,042 34,222 42,514 32,966 28,581 41,684 30,390 26,532 32,173 32,293

NET TAXABLE INCOME
(in 000's)
127,795 40,367 71,457 23,879
333,638 146,312 596,116 944,496 128,005 129,429 1,692,457
97,399 107,329
96,654 342,238 486,609 156,143 194,061
33,392 332,056
78,264 1,025,697
554,863 59,766
2,835,526 19,365
180,214 2,880,579 1,033,422
17,481 1,743,090
43,797 11,588,690
292,940 297,485 1,557,699 118,618 1,399,453
96,536 157,904 122,594 255,869 199,392 8,876,782 134,338
82,916 789,199 1,268,271
94,005 19,151 494,703 162,045 131,640 84,046 186,592

AMOUNT OF TAX LIABILITY

TOTAL (in 000's)
6,676 1,998 3,692 1,229 17,435 7,692 31,784 50,608 6,653 6,782 91,929 5,118 5,527 4,944 18,680 26,114 8,034 10,247 1,707 17,528 4,168 55,145 29,548 3,102 155,002
947 9,235 159,386 56,012
895 88,860
2,264 647,917
15,456 15,544 86,103
6,159 76,376
5,027 8,260 6,449 14,026 10,460 486,786 6,995 4,291 41,982 68,227 5,002
989 26,550
8,410 6,685 4,447 9,975

AVERAGE PER RETURN (Actual $s)
1,052 756 990 967
1,095 1,188 1,423 1,444 1,029 1,128 1,506 1,161 1,001
891 1,795 1,305
966 1,245
891 1,222 1,164 1,453 1,387 1,027 1,644
671 978 2,189 1,495 854 937 988 2,384 1,152 1,048 2,114 1,043 1,832 1,114 1,030 1,206 1,867 1,072 1,788 1,031 962 1,188 1,528 1,201 973 1,530 1,045 809 1,138 1,215

TOTAL AGI GROWTH
INDEX
2003=100
107 106 105 101 103 106 112 108 108 107 105
92 108 103 114 110 107 108 104 112 113 107 103 109 107
99 110 110 105 105 101 100 106 109 106 107 109 106 106 106 106 111 105 106 113 105 105 108 109 104 111 105 104 112 110

S E L E C T E D
T A X
D A T A
Page 35

2006 Statistical Report

S COUNTY
E

L E C T E D
T A X
D A T A
Page 36

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

TABLE 12 CY 2004 Personal Income Tax Data by County of Residence

2004 RESIDENT POPULATION ESTIMATE
(Actual)
101,200 94,053
131,950 21,424
905,802 26,670 2,668 71,047 48,997 24,238 15,523
700,577 38,948
160,788 9,832
27,965 26,847 23,705 11,266 158,939 123,773
9,839 49,564 12,778 12,880 16,972
8,660 9,623 26,335 16,326 7,422 46,494 29,987 60,493 8,369 10,919 95,865 23,863 21,559 11,095 13,990 27,196 7,134 22,790 6,221 23,849 23,411 8,929 16,979 40,326 185,662 81,624 28,908 13,561 106,035

NUMBER OF RETURNS TABULATED

TOTAL (Actual)

PER 100 RESIDENTS
(Actual)

42,052

42

36,236

39

49,096

37

9,018

42

336,616

37

9,729

36

962

36

29,362

41

19,437

40

8,292

34

6,072

39

280,252

40

14,665

38

64,108

40

3,242

33

10,334

37

10,932

41

9,512

40

3,808

34

66,941

42

48,398

39

3,587

36

19,727

40

5,151

40

5,175

40

6,769

40

2,932

34

2,859

30

10,467

40

6,314

39

2,535

34

18,439

40

10,336

34

16,163

27

3,128

37

2,657

24

34,835

36

9,214

39

3,599

17

10,489

95

2,331

17

8,559

31

4,037

57

8,522

37

2,068

33

8,152

34

9,506

41

2,901

32

6,972

41

13,791

34

69,664

38

32,925

40

11,772

41

5,086

38

43,056

41

ADJUSTED GROSS INCOME LESS DEFICIT

TOTAL (in 000's)

AVERAGE PER RETURN (Actual $s)

NET TAXABLE INCOME
(in 000's)

2,873,772 1,386,651 3,648,151
269,773 25,880,326
351,051 29,187
1,394,081 708,518 266,846 311,510
14,416,405 538,147
3,034,610 86,306
351,983 550,390 305,164 126,524 3,181,068 1,919,275 111,259 819,406 191,024 159,190 190,881
76,829 81,562 424,400 207,867 71,341 647,380 480,134 474,001 97,173 75,229 1,253,636 358,135 96,150 351,649 74,044 278,864 122,603 261,048 68,368 232,386 455,165 84,661 318,223 459,033 2,642,117 1,319,990 723,203 176,224 1,964,929

68,339 38,267 74,306 29,915 76,884 36,083 30,340 47,479 36,452 32,181 51,303 51,441 36,696 47,336 26,621 34,061 50,347 32,082 33,226 47,520 39,656 31,017 41,537 37,085 30,761 28,199 26,204 28,528 40,546 32,922 28,142 35,109 46,453 29,326 31,066 28,313 35,988 38,869 26,716 33,526 31,765 32,581 30,370 30,632 33,060 28,507 47,882 29,183 45,643 33,285 37,927 40,091 61,434 34,649 45,637

2,090,195 953,458
2,736,547 175,571
20,081,908 237,660 19,145
1,001,796 481,193 179,617 228,273
10,042,395 359,703
2,121,088 49,735
233,841 389,685 205,464
80,705 2,111,327 1,347,492
74,064 556,922 122,992 101,891 116,991
47,039 51,411 284,576 133,848 45,720 438,551 333,371 316,191 63,119 47,390 868,666 245,470 60,019 235,408 48,343 180,008 79,815 165,149 46,451 149,220 321,294 53,564 221,655 309,065 1,826,205 863,165 528,335 118,383 1,322,206

AMOUNT OF TAX LIABILITY

TOTAL (in 000's)

AVERAGE PER RETURN (Actual $s)

117,883 51,359
154,789 9,166
1,148,642 12,682 989 55,362 25,509 9,462 12,733
553,188 19,137
116,072 2,457
12,360 21,404 10,830
4,187 114,385
72,490 3,867
29,991 6,511 5,290 5,951 2,374 2,636
15,237 7,005 2,349
23,355 18,096 16,302
3,293 2,409 46,616 13,179 3,032 12,375 2,508 9,421 4,170 8,555 2,466 7,663 17,648 2,756 12,149 16,002 98,536 46,060 29,558 6,225 71,210

2,803 1,417 3,153 1,016 3,412 1,304 1,028 1,886 1,312 1,141 2,097 1,974 1,305 1,811
758 1,196 1,958 1,139 1,100 1,709 1,498 1,078 1,520 1,264 1,022
879 810 922 1,456 1,109 926 1,267 1,751 1,009 1,053 907 1,338 1,430 843 1,180 1,076 1,101 1,033 1,004 1,192 940 1,856 950 1,743 1,160 1,414 1,399 2,511 1,224 1,654

TOTAL AGI GROWTH
INDEX
2003=100
110 105 114 102 110 109 106 110 107 112 117 106 109 111 104 108 105 108 108 107 107 104 114 111 110 101 105 108 104 106 81 110 110 108 102 109 108 111 100 104 106 107 110 105 111 96 111 106 115 106 105 106 113 109 111

2006 Statistical Report

TABLE 12 CY 2004 Personal Income Tax Data by County of Residence

COUNTY

2004 RESIDENT

NUMBER OF RETURNS TABULATED

ADJUSTED GROSS INCOME LESS DEFICIT

NET TAXABLE

AMOUNT OF TAX LIABILITY

TOTAL AGI GROWTH

S

POPULATION

INCOME

INDEX

ESTIMATE

(Actual)

TOTAL (Actual)

PER 100 RESIDENTS

TOTAL (in 000's)

AVERAGE PER RETURN

(in 000's)

TOTAL (in 000's)

AVERAGE PER RETURN

2003=100

E

(Actual)

(Actual $s)

(Actual $s)

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

24,533 27,798 16,702 15,689 40,128
9,796 19,738
2,467 15,943
7,365 196,922
76,858 4,032
15,409 9,277
60,745 25,087
4,963 33,106
6,610 1,887 23,015 8,929 13,042 10,932 43,866 40,204 26,816 10,116 7,082 61,132 9,489 10,472 19,473 27,868 63,214 72,044 34,398 6,183 21,020 28,092 2,331 6,512 23,585 89,225 8,784 10,556 10,206 21,991

9,630 10,938
6,410 6,318 15,020 3,389 7,845
706 6,174 2,630 71,968 29,923 1,394 5,657 3,310 24,142 9,808 1,573 11,412 2,578
658 6,771 3,141 4,090 3,709 16,346 15,111 9,831 3,962 2,144 23,612 3,445 3,909 7,524 10,418 23,616 28,394 13,211 2,432 7,548 9,507
853 1,714 9,079 36,367 2,444 4,053 3,907 8,379 353,218

39

331,293

34,402

217,858

11,517

39

535,900

48,994

378,457

20,803

38

213,797

33,354

141,999

7,491

40

262,996

41,627

173,359

9,308

37

472,531

31,460

312,837

16,335

35

113,775

33,572

75,381

3,978

40

310,005

39,516

211,435

11,394

29

18,745

26,551

12,317

634

39

232,733

37,696

159,688

8,625

36

69,750

26,521

44,361

2,264

37

2,355,833

32,734

1,573,071

83,278

39

1,322,768

44,206

887,608

48,104

35

46,245

33,175

31,394

1,642

37

160,237

28,325

101,683

5,239

36

102,566

30,987

66,767

3,509

40

817,228

33,851

529,075

27,913

39

298,068

30,390

197,904

10,372

32

39,514

25,120

25,359

1,278

34

373,313

32,712

245,839

12,946

39

74,328

28,831

45,578

2,320

35

15,093

22,937

8,969

444

29

199,028

29,394

127,570

6,597

35

98,305

31,297

63,276

3,300

31

108,873

26,619

67,788

3,558

34

119,066

32,102

78,163

4,109

37

618,822

37,858

430,889

23,219

38

522,647

34,587

348,316

18,493

37

317,304

32,276

208,005

11,009

39

141,499

35,714

98,920

5,357

30

63,797

29,756

40,658

2,117

39

894,005

37,862

604,413

32,343

36

91,002

26,416

56,123

2,864

37

115,424

29,528

74,108

3,808

39

257,000

34,157

175,799

9,465

37

323,782

31,079

216,874

11,342

37

766,366

32,451

527,025

27,633

39

1,291,520

45,486

873,841

47,425

38

403,142

30,516

270,803

14,267

39

64,870

26,674

39,408

1,975

36

272,562

36,110

181,305

9,672

34

319,856

33,644

209,557

11,060

37

22,623

26,522

14,205

719

26

45,585

26,596

27,391

1,382

38

328,621

36,196

217,481

11,591

41

1,552,453

42,689

1,089,952

58,915

28

73,242

29,968

48,320

2,516

38

120,458

29,721

79,401

4,117

38

121,149

31,008

76,473

3,945

38

281,901

33,644

188,976

9,981

6,189,209

17,522

9,910,235

537,815

1,196 1,902 1,169 1,473 1,088 1,174 1,452
898 1,397
861 1,157 1,608 1,178
926 1,060 1,156 1,057
812 1,134
900 674 974 1,051 870 1,108 1,420 1,224 1,120 1,352 988 1,370 831 974 1,258 1,089 1,170 1,670 1,080 812 1,281 1,163 842 806 1,277 1,620 1,029 1,016 1,010 1,191 1,523

105

L

111

106

E

113

105

98

C

106

94

T

115

107

E

106

103

107

D

102

110

106

97 104

T

105

107

A

111

105

X

104

101

107

110

106

D

108

116

A

117

105 101

T

106

111

A

106

105

110

106

110

105

106

99

105

107

109

111

105

102

109

104

TOTAL

8,918,129

3,776,305

42

165,222,437

43,752

122,252,275

6,700,925

1,774

107

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COUNTY

TABLE 13 - Selected Tax Statistics and Estimates by County, Calendar Year 2005

ASSESSED VALUE ($000'S) (1)

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITY

COUNTY 1% TAX DISTRIBUTION ($000'S)

SPLOST

LOST

ELOST

TOTAL

Appling

290,869

Atkinson

135,657

Bacon

179,006

Baker

122,266

Baldwin

897,816

Banks

632,350

Barrow

1,776,224

Bartow

2,587,195

Ben Hill

354,275

Berrien

277,758

Bibb

3,955,654

Bleckley

221,825

Brantley

204,074

Brooks

368,749

Bryan

855,769

Bulloch

1,443,096

Burke

501,223

Butts

682,348

Calhoun

96,007

Camden

1,092,120

Candler

203,163

Carroll

2,538,840

Catoosa

1,484,312

Charlton

236,881

Chatham

9,949,073

Chattahoochee 50,286

Chattooga

544,281

Cherokee

6,780,294

Clarke

3,062,422

Clay

94,439

Clayton

7,259,798

Clinch

149,297

Cobb

27,618,729

Coffee

877,394

Colquitt

700,373

272,026 114,975 169,416 113,693 841,678 498,118 1,565,876 2,488,422 316,903 247,107 3,743,185 207,019 190,840 307,541 835,071 1,284,305 420,442 565,360
89,157 1,064,126
179,115 2,364,868 1,376,212
215,724 9,242,342
47,817 496,264 6,451,536 2,920,509
81,362 6,870,425
137,012 26,028,603
740,217 653,783

315,836 6,503
11,180 6,214
48,657 18,708 36,162 192,979 14,288 12,689 115,895
8,744 18,638 13,178 21,757 44,557 1,117,945 34,015
7,317 38,931
8,600 85,799 36,389 17,289 240,600
4,398 14,316 121,344 67,671
4,533 809,798
12,857 483,300
25,365 29,007

2,894 599
1,128 204
6,103 3,035 8,027 18,985 2,355 1,560 29,984
974 1,151 1,103 3,027 9,032 2,672 3,788
372 7,534 1,221 14,371 8,274
924 55,480
398 2,339
18,637
265 49,488
651 -
5,380 5,202

2,859 591
1,125 166
6,151 3,011 7,904 18,900 2,359 1,560 1,896
982 1,151 1,122 3,006 9,024 2,669 3,801
373 7,495 1,192 14,318 8,269
921 55,380
323 2,349 27,463 18,527
267 52,291
652 189 5,394 5,211

2,886 599
1,130 206
6,085 3,016 7,891 18,681 2,343 1,558 14,157
981 1,193 1,109 3,139 8,994
3,780
375 100 1,190 14,307 8,218 913
407 2,336 27,218 18,498 277 51,875 532 124,128 2,923 5,195

8,638 1,789 3,382
576 18,338
9,062 23,822 56,566
7,057 4,678 46,036 2,937 3,495 3,334 9,172 27,049 5,341 11,369 1,119 15,129 3,602 42,996 24,761 2,758 110,860 1,128 7,024 54,681 55,662
809 153,654
1,835 124,317
13,697 15,608

TABLE 13 - Selected Tax Statistics and Estimates by County, Calendar Year 2005

ASSESSED VALUE ($000'S) (1)

COUNTY

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITY

Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur DeKalb Dodge Dooly Dougherty Douglas Early Echols Effingham Elbert Emanuel Evans Fannin Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham Hall Hancock

3,094,720 359,540
3,569,668 231,975 511,774 306,463
1,158,037 726,456
23,087,634 317,822 266,230
2,002,392 3,588,643
309,002 107,542 1,155,545 495,492 470,306 212,104 831,845 4,711,590 2,471,381 7,252,836 750,616 43,269,150 1,187,627
60,177 4,239,405 1,455,509
532,095 1,040,002 27,133,836 1,252,097 5,436,978
258,250

2,903,644 289,122
3,377,655 215,730 456,625 288,560
1,053,559 637,624
22,455,448 284,158 226,527
1,827,151 3,426,695
274,573 100,523 1,079,978 436,960 396,437 200,824 764,702 4,543,757 2,301,337 6,888,650 587,535 41,566,357 1,020,771
56,991 4,031,490 1,319,548
450,341 978,074 25,788,252 1,112,643 5,005,732 228,811

49,952 13,121 148,799 12,513
6,722 13,424 18,262 26,399 458,015 18,726 12,458 61,641 88,061 17,163
4,709 117,408
21,966 16,906
6,104 16,357 64,757 360,948 86,498 21,245 1,216,577 22,680
3,580 67,434 31,834 16,557 23,197 403,843 44,549 104,700 32,918

COUNTY 1% TAX DISTRIBUTION ($000'S)

SPLOST

LOST

ELOST

TOTAL

13,604 1,913
17,090 501
3,782 2,237 4,651 4,555
1,933 1,335 16,683 20,954 1,817
131 6,656 2,004 2,512 1,332 3,305 18,832 15,428 27,091 3,572 207,413 4,161
160 18,758
8,238 2,492 2,742
5,660 25,610
473

13,554 1,930
17,059 521
3,778 2,234 4,643 4,562 89,901 1,945 1,338 16,647 20,880 1,811
127 6,651 1,984 2,525 1,334 3,286 10,001 14,397 26,781 3,507 97,767 4,142
147 18,695
8,221 2,476 2,742 139,130 5,682 25,443
474

13,557 1,918
16,962 514
3,764 2,224 4,616 4,623 97,524 1,939 1,328 16,623 20,803 1,805
96 6,851 1,982 2,535 1,362 3,240
15,279 26,639
3,526 206,429
4,119 149 -
8,092 2,460 2,741 138,736 5,730 25,402
0

40,714 5,761
51,111 1,536
11,324 6,695
13,911 13,740 187,425 (2)
5,816 4,002 49,953 62,638 5,433
354 20,158
5,970 7,572 4,029 9,831 28,833 45,105 80,511 10,604 511,609 (3) 12,422
457 37,453 24,551
7,428 8,225 277,866 17,072 76,455
946

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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

TABLE 13 - Selected Tax Statistics and Estimates by County, Calendar Year 2005

ASSESSED VALUE ($000'S) (1)

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITY

675,166 809,221 1,034,596 279,932 6,090,702 2,887,519 203,709 1,755,572 532,150 263,706 434,482 148,756 164,751 577,812 427,968
96,591 1,136,411
600,586 914,157 244,203 128,580 2,371,907 993,329 310,683 638,196 205,608 518,911 416,800 567,575 166,389 496,996 704,445 157,283 899,667 933,849

605,622 775,656 900,396 236,523 5,564,121 2,720,797 171,890 1,549,198 389,213 247,258 362,710 137,591 131,908 537,417 381,580
91,552 1,011,537
570,840 864,948 215,113 121,562 2,212,722 862,958 263,626 574,443 185,375 465,390 398,474 449,432 141,118 430,329 651,536 140,694 672,631 900,934

32,260 63,320 25,097 115,007 93,483 82,022 14,987 50,167 32,502 12,107 24,960 12,170
6,400 41,095 17,666
6,624 35,738 17,010 41,246
5,873 9,399 69,882 20,007 18,864 40,684 7,454 16,454 11,400 20,245 5,483 23,782 1,057,657 7,632 17,409 26,255

COUNTY 1% TAX DISTRIBUTION ($000'S)

SPLOST

LOST

ELOST

TOTAL

3,548 2,212 2,774 5,021 25,386 18,822
554 8,152 1,044 1,817 1,996
665 524 2,327 1,383 452 7,603 3,169 6,114 633 352 20,396 2,910 1,202 1,776 408 3,355 1,437 1,662 591 2,119 3,456 555 3,175 3,953

3,563 2,206 2,761 5,010 25,435 18,983
554 6,252 1,026 1,810 1,985
666 532 2,399 1,404 448 7,726 3,179 6,095 630 351 20,385 2,895 1,205 1,758 407 3,340 1,442 1,632 593 2,133 3,479 553 3,151 3,942

3,542 2,198 2,755 4,989 25,773 18,744
552 8,054 1,022 1,819 1,979
513 515 2,332 1,380 446 7,587 3,182 6,252 640 376 20,305 2,885 1,213 1,759 402 3,332 1,474 1,660
25 2,109 3,470
559 3,154 3,925

10,653 6,615 8,290
15,020 76,594 56,550
1,660 22,458
3,092 5,446 5,961 1,843 1,571 7,057 4,167 1,347 22,917 9,529 18,461 1,902 1,079 61,086 8,690 3,621 5,293 1,218 10,027 4,353 4,954 1,209 6,361 10,406 1,667 9,480 11,819

COUNTY

TABLE 13 - Selected Tax Statistics and Estimates by County, Calendar Year 2005

ASSESSED VALUE ($000'S) (1)

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITY

COUNTY 1% TAX DISTRIBUTION ($000'S)

SPLOST

LOST

ELOST

TOTAL

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

4,219,034 2,593,857 1,287,421
374,337 3,229,674
535,487 1,152,885
339,909 502,244 872,293 194,750 1,103,849
79,068 969,488 143,855 4,395,288 2,521,334
83,028 326,646 221,769 1,518,333 715,004 134,432 684,318 209,523
82,696 321,544 189,686 257,070 252,115 1,135,536 1,023,631 486,204 792,774
94,503

3,976,001 2,330,361 1,136,556
335,414 3,034,375
491,599 1,099,314
313,628 421,628 791,037 179,897 1,015,448
66,412 926,891 133,071 4,113,768 2,384,424
73,828 303,864 195,754 1,345,580 646,496 125,030 605,609 185,190
69,904 285,519 164,758 218,349 190,801 1,029,335 845,320 444,876 731,773
86,680

102,989 51,680 21,476 11,771 55,928 14,339 27,480 14,596 7,910 87,620 9,169
103,708 2,479
307,376 7,495
132,704 67,888 3,279 16,336 9,300 27,673 24,876 6,754 31,724 14,297 3,024 17,506 13,608 11,233 9,692 22,408 32,380 24,643 10,178 6,164

32,350 9,381 4,696 656
12,898 3,267 3,862 1,610 1,008 4,180 862 4,021 242 3,168 793
34,257 14,454
299 1,117
977 8,628 2,995
314 3,895
469 75
1,408 712
1,099 834
6,863 7,875 4,110 1,872
395

32,400 9,221 4,675 651
12,814 3,263 3,774 1,612 277 4,153 865 4,038 243 3,146 794
34,228 9,186 300 1,130 995 53 2,965 297 3,849 472 74 1,402 708 1,110 831 104 7,877 4,117 1,934 388

32,076 9,104 4,666 651
12,607 51
3,726 1,618
996 2,142
862 4,014
243 3,133
11 34,112 16,066
306 1,142
987 8,580 2,959
301 3,885
470 75
1,427 710
1,103 835
6,785 7,863 1,275 1,863
297

96,826 27,706 14,036
1,958 38,319
6,580 11,363
4,839 2,281 10,476 2,589 12,073
729 9,447 1,598 102,597 39,706 (4)
904 3,390 2,958 17,261 8,919
912 11,629
1,411 225
4,236 2,130 3,312 2,501 13,752 23,616 9,501 5,668 (5) 1,080

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TABLE 13 - Selected Tax Statistics and Estimates by County, Calendar Year 2005

COUNTY

ASSESSED VALUE ($000'S) (1)

GENERAL PROPERTY

GROSS

NET

NET PUBLIC UTILITY

SPLOST

Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth

1,811,564 206,732 208,402 824,518 652,795
1,317,257 2,504,555
591,375 126,994 648,430 639,020
56,640 94,586 918,229 2,989,616 144,589 308,863 338,647 490,144

1,619,917 160,564 188,005 764,453 576,519
1,216,158 2,321,427
559,047 119,261 588,376 599,499
51,812 89,988 832,616 2,926,570 125,198 266,886 317,868 392,075

44,301 10,415 14,394 13,713 22,189 29,829 59,942 54,897 11,914 38,337 27,279
3,557 7,105 21,128 68,018 7,532 9,494 20,500 15,874

9,216 875 720
3,153 3,172 5,031 8,743 6,067
506 3,350 3,579
139 390 2,915 18,604 397 1,055 1,483 1,459

STATE TOTAL 298,783,354 279,669,652 11,549,918

1,102,823

COUNTY 1% TAX DISTRIBUTION ($000'S)

LOST

ELOST

TOTAL

9,062 876 723
3,139 3,162 5,028 8,612 6,066
505 3,348 3,584
142 390 2,889 18,491 396 1,059 1,506 1,458
1,189,515

9,135 870 719
3,120 2,926 4,987 8,535 6,056
504 6
139 20
2,871 18,429
401 1,037 1,497 1,475
1,350,394

27,413 2,621 2,161 9,412 9,259
15,047 25,890 18,188
1,514 6,698 7,170
420 800 8,675 55,525 1,195 3,151 4,487 4,392
3,642,732

(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.
(2) $89,900,550 in HOST for DeKalb County located in LOST Column.
(3) $97,766,857 in Other LOST for Fulton County located in LOST Column.
(4) $14,933,550 in HOST for Rockdale County located in SPLOST Column.

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

COUNTY

2004 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2005 County 1% Tax Distribution
THOUSAND RANK DOLLARS

2004 ADJ. GROSS INCOME
REPORTED (GA Returns)

THOUSAND DOLLARS

RANK

2005 NET PROPERTY AND UTILITY DIGEST

THOUSAND DOLLARS

RANK

PER CAPITA AMOUNTS OF THREE INDICATORS

1% COUNTY
DIST.

INCOME

NET

REPORTED DIGEST

Fulton

905,802

1

Gwinnett

700,577

3

DeKalb

674,335

4

Cobb

654,649

2

Clayton

264,227

6

Chatham

238,339

5

Richmond

196,922

11

Muscogee

185,662

12

Cherokee

174,851

7

Hall

160,788

10

Henry

158,939

9

Bibb

154,861

13

Forsyth

131,950

8

Houston

123,773

18

Douglas

107,084

15

Paulding

106,035

23

Clarke

105,750

21

Coweta

105,395

16

Carroll

102,143

24

Fayette

101,200

14

Columbia

100,554

22

Lowndes

95,865

25

Dougherty

95,222

28

Floyd

94,053

26

Whitfield

89,225

19

Bartow

86,914

20

Newton

81,624

29

Rockdale

76,858

27

Walton

72,044

30

Glynn

71,047

17

207,413

1 25,880,326

1

139,130

2 14,416,405

3

97,524

4 12,658,490

4

124,128

3 15,679,412

2

52,291

6

2,949,782

10

55,480

5

3,983,251

6

34,257

7

2,355,833

14

32,400

8

2,642,117

12

27,463

10

4,054,125

5

25,610

13

3,034,610

9

25,773

12

3,181,068

8

29,984

9

2,455,254

13

27,091

11

3,648,151

7

18,983

17

1,919,275

18

20,954

14

1,898,284

19

12,898

28

1,964,929

17

18,637

20

1,448,961

22

17,090

22

2,013,669

16

14,371

26

1,481,656

21

18,832

18

2,873,772

11

13,604

27

2,138,830

15

20,396

15

1,253,636

29

16,683

23

1,208,841

30

15,428

25

1,386,651

25

18,604

21

1,552,453

20

18,985

16

1,411,271

23

9,381

29

1,319,990

27

16,066

24

1,322,768

26

8,743

32

1,291,520

28

18,758

19

1,394,081

24

42,782,933

1

26,192,095

3

22,913,462

4

26,511,904

2

7,680,224

6

9,482,941

5

4,246,472 12

4,078,990 14

6,572,880

8

5,110,432 10

5,657,604

9

3,859,080 15

6,975,149

7

2,802,819 22

3,514,756 17

3,090,302 18

2,988,180 20

3,526,455 16

2,450,666 26

4,608,514 11

2,953,596 21

2,282,604 29

1,888,792 30

2,662,285 24

2,994,588 19

2,681,401 23

2,382,040 27

2,452,312 25

2,381,369 28

4,098,923 13

229

28,572 47,232

199

20,578 37,386

145

18,772 33,979

190

23,951 40,498

198

11,164 29,067

233

16,713 39,788

174

11,963 21,564

175

14,231 21,970

157

23,186 37,591

159

18,873 31,784

162

20,014 35,596

194

15,855 24,920

205

27,648 52,862

153

15,506 22,645

196

17,727 32,822

122

18,531 29,144

176

13,702 28,257

162

19,106 33,459

141

14,506 23,993

186

28,397 45,539

135

21,270 29,373

213

13,077 23,811

175

12,695 19,836

164

14,743 28,306

209

17,399 33,562

218

16,238 30,851

115

16,172 29,183

209

17,211 31,907

121

17,927 33,054

264

19,622 57,693

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

COUNTY

2004 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2005 County 1% Tax Distribution
THOUSAND RANK DOLLARS

2004 ADJ. GROSS INCOME
REPORTED (GA Returns)

THOUSAND DOLLARS

RANK

2005 NET PROPERTY AND UTILITY DIGEST

THOUSAND DOLLARS

RANK

PER CAPITA AMOUNTS OF THREE INDICATORS

1% COUNTY
DIST.

INCOME

NET

REPORTED DIGEST

Walker

63,214

39

Troup

61,132

31

Spalding

60,745

34

Liberty

60,493

47

Bulloch

60,206

36

Catoosa

59,745

35

Barrow

56,656

32

Jackson

49,564

33

Gordon

48,997

37

Laurens

46,494

40

Baldwin

45,234

46

Camden

45,082

44

Effingham

44,515

38

Thomas

43,866

42

Colquitt

43,685

55

Murray

40,326

51

Tift

40,204

45

Polk

40,128

52

Coffee

39,177

53

Habersham

38,948

43

Ware

34,398

57

Sumter

33,106

59

Lee

29,987

64

Oconee

28,908

41

Decatur

28,562

60

Wayne

28,092

65

Haralson

27,965

62

Upson

27,868

75

Pickens

27,798

48

Bryan

27,473

58

5,031

49

9,216

30

8,628

33

6,252

43

9,032

31

8,274

34

8,027

37

8,152

36

8,238

35

7,726

39

6,151

44

7,534

40

6,851

42

6,863

41

5,211

48

3,953

58

7,877

38

4,180

54

5,394

47

5,730

46

6,067

45

3,895

59

3,182

71

4,696

51

4,623

53

3,584

63

3,563

65

3,172

73

3,862

60

3,139

76

766,366

36

894,005

31

817,228

34

474,001

51

716,017

39

791,816

35

888,491

32

819,406

33

708,518

40

647,380

41

520,908

47

481,217

48

723,307

37

618,822

42

451,674

55

459,033

53

522,647

46

472,531

52

440,776

56

538,147

44

403,142

58

373,313

59

480,134

49

723,203

38

308,822

73

319,856

68

351,983

62

323,782

67

535,900

45

476,769

50

1,245,987 40 1,664,218 32 1,373,254 37
906,194 55 1,328,863 39 1,412,601 36 1,602,038 33 1,599,365 34 1,351,382 38 1,047,276 50
890,335 56 1,103,057 47 1,197,385 42 1,051,743 49
682,791 68 927,189 53 877,701 59 878,656 58 765,582 65 1,157,192 44 613,944 76 637,334 72 587,849 81 1,158,033 43 664,023 70 626,778 73 637,882 71 598,708 79 1,126,794 45 856,828 60

80

12,123 19,711

151

14,624 27,223

142

13,453 22,607

103

7,836 14,980

150

11,893 22,072

138

13,253 23,644

142

15,682 28,277

164

16,532 32,269

168

14,460 27,581

166

13,924 22,525

136

11,516 19,683

167

10,674 24,468

154

16,249 26,898

156

14,107 23,976

119

10,339 15,630

98

11,383 22,992

196

13,000 21,831

104

11,776 21,896

138

11,251 19,542

147

13,817 29,711

176

11,720 17,848

118

11,276 19,251

106

16,011 19,603

162

25,017 40,059

162

10,812 23,248

128

11,386 22,312

127

12,587 22,810

114

11,618 21,484

139

19,278 40,535

114

17,354 31,188

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

COUNTY

2004 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2005 County 1% Tax Distribution
THOUSAND RANK DOLLARS

2004 ADJ. GROSS INCOME
REPORTED (GA Returns)

THOUSAND DOLLARS

RANK

2005 NET PROPERTY AND UTILITY DIGEST

THOUSAND DOLLARS

RANK

PER CAPITA AMOUNTS OF THREE INDICATORS

1% COUNTY
DIST.

INCOME

NET

REPORTED DIGEST

McDuffie

27,196

82

Harris

26,847

61

Toombs

26,816

73

Gilmer

26,670

54

Chattooga

26,472

85

Jones

26,335

81

Stephens

25,087

79

Peach

24,533

76

Grady

24,238

87

Lumpkin

23,863

63

Mitchell

23,849

94

Hart

23,705

71

White

23,585

69

Monroe

23,411

49

Burke

23,122

67

Tattnall

23,015

104

Meriwether

22,790

92

Emanuel

21,999

91

Worth

21,991

95

Crisp

21,982

84

Fannin

21,659

74

Macon

21,559

118

Franklin

21,424

77

Washington

21,020

78

Elbert

20,842

90

Butts

20,587

72

Putnam

19,738

56

Union

19,473

80

Dodge

19,451

99

Dawson

19,041

50

3,355 67 2,212 91 4,117 56 4,142 55 2,349 89 2,399 87 2,995 78 3,267 70 2,492 86 2,910 80 2,133 92 2,774 82 2,915 79 3,479 66 2,672 84 1,427 107 1,662 101 2,535 85 1,475 105 3,782 62 3,305 69 1,213 111 3,572 64 3,350 68 2,004 93 3,801 61 4,038 57 3,153 75 1,945 95 4,651 52

278,864

79

550,390

43

317,304

70

351,051

64

284,940

77

424,400

57

298,068

76

331,293

65

266,846

82

358,135

61

232,386

91

305,164

74

328,621

66

455,165

54

246,128

87

199,028

97

261,048

85

219,181

93

281,901

78

243,606

89

265,193

83

96,150 130

269,773

81

272,562

80

244,550

88

301,033

75

310,005

72

257,000

86

205,460

96

369,532

60

481,844 86 838,976 62 469,519 88 1,043,451 51 510,580 84 578,512 82 671,372 69 505,939 85 466,898 89 882,965 57 454,111 92 925,492 54 853,744 61 1,709,193 31 1,538,387 35 303,024 107 469,678 87 413,343 95 407,949 97 463,346 90 781,059 63 282,490 112 608,779 77 626,713 74 458,926 91 599,375 78 1,119,156 46 778,166 64 302,884 108 1,071,821 48

123

10,254 17,717

82

20,501 31,250

154

11,833 17,509

155

13,163 39,125

89

10,764 19,288

91

16,115 21,967

119

11,881 26,762

133

13,504 20,623

103

11,009 19,263

122

15,008 37,001

89

9,744 19,041

117

12,873 39,042

124

13,933 36,199

149

19,442 73,008

116

10,645 66,533

62

8,648 13,166

73

11,455 20,609

115

9,963 18,789

67

12,819 18,551

172

11,082 21,078

153

12,244 36,062

56

4,460 13,103

167

12,592 28,416

159

12,967 29,815

96

11,734 22,019

185

14,622 29,114

205

15,706 56,701

162

13,198 39,961

100

10,563 15,572

244

19,407 56,290

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

COUNTY

2004 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2005 County 1% Tax Distribution
THOUSAND RANK DOLLARS

2004 ADJ. GROSS INCOME
REPORTED (GA Returns)

THOUSAND DOLLARS

RANK

2005 NET PROPERTY AND UTILITY DIGEST

THOUSAND DOLLARS

RANK

PER CAPITA AMOUNTS OF THREE INDICATORS

1% COUNTY
DIST.

INCOME

NET

REPORTED DIGEST

Appling

17,906

88

Ben Hill

17,261

96

Morgan

16,979

70

Jefferson

16,972

97

Pierce

16,702

100

Berrien

16,543

107

Brooks

16,327

112

Lamar

16,326

101

Cook

16,178

103

Dade

15,949

102

Rabun

15,943

66

Banks

15,718

86

Pike

15,689

98

Chattahoochee 15,646

153

Greene

15,523

68

Brantley

15,427

114

Screven

15,409

111

Marion

13,990

139

Oglethorpe

13,561

113

Telfair

13,042

120

Jeff Davis

12,880

108

Crawford

12,876

122

Jasper

12,778

105

Early

12,077

109

Bleckley

12,058

119

Dooly

11,658

115

Evans

11,351

116

Heard

11,266

89

Madison

11,095

83

Terrell

10,932

126

2,894

81

2,359

88

3,175

72

1,985

94

1,618 102

1,560 103

1,122 116

1,404 108

1,930

97

2,237

90

3,168

74

3,035

77

1,008 120

407 145

2,742

83

1,193 112

1,142 114

408 144

656 131

1,110 117

1,819

98

521 139

1,044 119

1,817

99

982 122

1,338 110

1,362 109

5,021

50

1,758 100

835 126

198,439

98

193,211

99

318,223

69

190,881 101

213,797

94

189,965 102

150,791 109

207,867

95

180,136 103

176,196 105

232,733

90

221,506

92

262,996

84

28,848 155

311,510

71

164,856 106

160,237 107

74,044 139

176,224 104

108,873 126

159,190 108

148,961 110

191,024 100

137,337 113

145,764 111

129,498 114

125,765 116

126,524 115

351,649

63

119,066 120

587,862 80 331,191 103 690,040 67 387,670 99 328,224 104 259,796 115 320,719 105 399,246 98 302,244 109 301,983 110 1,234,266 41 516,826 83 429,537 93
52,215 159 1,001,271 52
209,478 123 320,200 106 192,829 129 347,185 101 229,581 119 259,365 116 228,243 120 421,715 94 291,736 111 215,763 122 238,985 117 206,927 124 351,530 100 615,126 75 200,493 127

162

11,082 32,830

137

11,193 19,187

187

18,742 40,641

117

11,247 22,842

97

12,801 19,652

94

11,483 15,704

69

9,236 19,643

86

12,732 24,455

119

11,135 18,682

140

11,047 18,934

199

14,598 77,417

193

14,093 32,881

64

16,763 27,378

26

1,844

3,337

177

20,068 64,502

77

10,686 13,579

74

10,399 20,780

29

5,293 13,783

48

12,995 25,602

85

8,348 17,603

141

12,360 20,137

40

11,569 17,726

82

14,949 33,003

150

11,372 24,156

81

12,089 17,894

115

11,108 20,500

120

11,080 18,230

446

11,231 31,203

158

31,694 55,442

76

10,891 18,340

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

COUNTY

2004 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2005 County 1% Tax Distribution
THOUSAND RANK DOLLARS

2004 ADJ. GROSS INCOME
REPORTED (GA Returns)

THOUSAND DOLLARS

RANK

2005 NET PROPERTY AND UTILITY DIGEST

THOUSAND DOLLARS

RANK

PER CAPITA AMOUNTS OF THREE INDICATORS

1% COUNTY
DIST.

INCOME

NET

REPORTED DIGEST

Long

10,919

145

Charlton

10,681

124

Wilkes

10,556

117

Twiggs

10,472

127

Bacon

10,334

123

Wilkinson

10,206

110

Candler

10,187

121

Towns

10,116

93

Irwin

9,839

133

Hancock

9,832

130

Pulaski

9,796

128

Johnson

9,623

140

Turner

9,489

131

Seminole

9,277

125

Montgomery

8,929

135

Taylor

8,929

132

Wilcox

8,784

143

Jenkins

8,660

134

Lincoln

8,369

129

Atkinson

7,949

142

Lanier

7,422

146

Randolph

7,365

137

McIntosh

7,134

106

Treutlen

7,082

148

Clinch

6,944

138

Talbot

6,610

136

Wheeler

6,512

149

Miller

6,221

141

Warren

6,183

144

Calhoun

6,092

150

376 149

924 123

1,059 118

723 128

1,130 115

1,506 104

1,192 113

1,934

96

554 137

474 141

865 125

532 138

876 124

995 121

559 136

712 129

401 146

666 130

640 133

599 134

452 143

794 127

1,474 106

395 147

652 132

472 142

390 148

593 135

506 140

375 150

75,229 137 90,995 132 120,458 119 115,424 122 111,372 124 121,149 118 118,238 121 141,499 112 111,259 125 86,306 133 113,775 123 81,562 135 91,002 131 102,566 127 84,661 134 98,305 128 73,242 140 76,829 136 97,173 129 67,109 145 71,341 141 69,750 142 122,603 117 63,797 147 68,154 144 74,328 138 45,585 150 68,368 143 64,870 146 52,592 148

130,961 145 233,013 118 276,380 113 202,399 126 180,596 133 338,368 102 187,714 131 741,952 66 186,877 132 261,729 114 189,066 130 138,308 141 170,980 135 205,054 125 148,326 138 178,366 134 132,730 142 149,761 137 220,986 121 121,478 146
98,175 149 140,566 140 409,874 96
92,844 152 149,869 136 199,486 128
97,093 150 146,601 139 131,175 144
96,474 151

34

6,890 11,994

87

8,519 21,816

100

11,411 26,182

69

11,022 19,328

109

10,777 17,476

148

11,870 33,154

117

11,607 18,427

191

13,988 73,344

56

11,308 18,993

48

8,778 26,620

88

11,614 19,300

55

8,476 14,373

92

9,590 18,019

107

11,056 22,103

63

9,482 16,612

80

11,010 19,976

46

8,338 15,110

77

8,872 17,293

76

11,611 26,405

75

8,442 15,282

61

9,612 13,228

108

9,470 19,086

207

17,186 57,454

56

9,008 13,110

94

9,815 21,583

71

11,245 30,179

60

7,000 14,910

95

10,990 23,566

82

10,492 21,215

62

8,633 15,836

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

COUNTY

2004 POPULATION
ESTIMATE

MASTER ECONOMIC
RANK

2005 County 1% Tax Distribution
THOUSAND RANK DOLLARS

2004 ADJ. GROSS INCOME
REPORTED (GA Returns)

THOUSAND DOLLARS

RANK

2005 NET PROPERTY AND UTILITY DIGEST

THOUSAND DOLLARS

RANK

PER CAPITA AMOUNTS OF THREE INDICATORS

1% COUNTY
DIST.

INCOME

NET

REPORTED DIGEST

Stewart Baker Echols Schley Clay Glascock Quitman Webster Taliaferro Other

4,963

147

4,216

151

4,111

154

4,032

152

3,324

155

2,668

156

2,467

157

2,331

158

1,887

159

314 151 206 155 131 158 306 152 277 153 160 156 243 154 142 157
75 159

39,514 151 36,263 152 29,067 154 46,245 149 27,458 156 29,187 153 18,745 158 22,623 157 15,093 159 6,189,209

131,785 143 119,908 147 105,232 148
77,107 154 85,895 153 60,571 157 68,891 156 55,369 158 72,928 155

TOTAL

8,918,129

1,497,507

165,222,437

291,219,570

NOTE: COUNTIES ARE LISTED IN DESCENDING ORDER PER 2004 CENSUS ESTIMATES

63

7,962 26,553

49

8,601 28,441

32

7,071 25,598

76

11,470 19,124

83

8,261 25,841

60

10,940 22,703

99

7,598 27,925

61

9,705 23,753

40

7,998 38,648

168

18,527 32,655

2006 Statistical Report

TABLE 15 - Corporation Income Tax Returns by Taxable Income Class CY 2004 Returns

S

TYPE OF CORPORATION AND NUMBER OF PERCENT

NET TAXABLE

PERCENT OF NET

TAXABLE INCOME CLASS

RETURNS OF RETURNS INCOME IN 000'S TAXABLE INCOME

E

L

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

6,104 2,306 3,356 2,657 2,074 1,374
462 318 512 170,605 189,768

3.22% 1.22% 1.77% 1.40% 1.09% 0.72% 0.24% 0.17% 0.27% 89.90% 100.00%

$10,412 $16,849 $55,419 $95,873 $145,132 $209,391 $162,293 $223,153 $4,179,959
$5,098,480

E
0.20%

0.33%

C

1.09%

1.88%

T

2.85% 4.11%

E

3.18%

D

4.38%

81.98%

100.00%

T

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 $0 or Less Total

2,872 860
1,346 1,123
991 1,249
787 564 1,054 32,953 43,799

6.56% 1.96% 3.07% 2.56% 2.26% 2.85% 1.80% 1.29% 2.41% 75.24% 100.00%

$4,455 $6,271 $21,943 $40,340 $71,560 $202,253 $278,711 $403,984 $5,796,433
$6,825,949

A

0.07%

X

0.09%

0.32%

0.59%

1.05%

D

2.96%

4.08%

A

5.92% 84.92%

T

A
100.00%

ALL CORPORATIONS

$1 - $5,000

8,976

3.84%

$14,866

$5,000 - $10,000

3,166

1.36%

$23,120

$10,000 - $25,000

4,702

2.01%

$77,362

$25,000 - $50,000

3,780

1.62%

$136,213

$50,000 - $100,000

3,065

1.31%

$216,692

$100,000 - $250,000

2,623

1.12%

$411,644

$250,000 - $500,000

1,249

0.53%

$441,003

$500,000 - $1,000,000

882

0.38%

$627,137

Over $1,000,000

1,566

0.67%

$9,976,392

$0 or Less

203,558

87.15%

Total

233,567

100.00%

$11,924,428

(Note: Figures reflect 97.3% of returns processed as of the date of this report.)

0.12% 0.19% 0.65% 1.14% 1.82% 3.45% 3.70% 5.26% 83.66%
100.00%

Page 49

2006 Statistical Report

TABLE 16 CY 2005 Millage Rates by County - Alphabetically

S COUNTY

RATE

COUNTY

RATE

COUNTY

E Appling

L

Atkinson Bacon

E

Baker Baldwin

Banks

C

Barrow

Bartow

T

Ben Hill

Berrien

E

Bibb

Bleckley

D

Brantley

Brooks

Bryan

Bulloch

T

Burke Butts

Calhoun

A

Camden

Candler

X

Carroll

Catoosa

Charlton

Chatham

D

Chattahoochee Chattooga

A

Cherokee Clarke

Clay

T

Clayton

Clinch

A

Cobb

Coffee

Colquitt

Columbia

Cook

Coweta

Crawford

Crisp

Dade

Dawson

Decatur

DeKalb

Dodge

Dooly

Dougherty

Douglas

Early

Echols

Effingham

Page

Elbert

50

Emanuel

28.26 27.66 26.39 26.01 23.37 20.10 28.11 27.14 29.17 32.00 40.13 23.79 29.60 28.79 20.09 18.92 27.16 32.98 34.76 26.75 26.91 24.60 21.13 41.35 30.45 22.11 18.41 26.25 32.80 29.83 28.76 40.98 26.94 22.32 26.46 26.56 23.72 27.24 31.00 29.36 16.98 22.18 21.40 39.05 18.80 31.41 42.91 28.54 31.50 32.22 30.50 24.35 23.59

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

18.39 19.92 29.94 29.43 22.38 18.74 35.31 21.41 33.57 22.26 26.97 21.55 13.29 31.85 22.92 25.30 39.09 24.78 24.46 17.07 23.32 37.26 23.01 30.53 30.98 28.35 24.73 25.87 26.25 25.75 31.27 24.94 35.89 18.25 27.52 32.60 24.23 34.02 24.01 22.76 29.53 28.32 24.10 23.10 22.44 31.00 32.05 29.82 24.70 26.83 26.69 21.90 41.28

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

RATE
31.42 25.93 24.82 23.97 29.84 21.48 22.38 28.79 25.29 24.32 18.49 27.23 17.61 22.50 35.49 35.83 30.59 20.15 27.67 35.25 26.84 26.76 28.08 29.83 30.01 28.75 23.96 24.28 34.53 23.74 26.96 17.55
9.11 24.00 29.41 32.70 36.18 14.00 27.14 22.08 30.00 32.06 30.50 29.07 37.50 37.68 28.88 21.98 21.40 30.86 23.55 31.76 27.33

2006 Statistical Report

TABLE 17 CY 2005 Millage Rates by County - Numerically

COUNTY

RATE

COUNTY

RATE

COUNTY

RATE

Towns Greene Union Dade Hart Toombs Rabun Laurens Evans Chattooga Putnam Franklin Dodge Bulloch Fannin Bryan Banks Screven Catoosa Decatur Whitfield Gilmer Pickens Grady Murray White Walker Chattahoochee Dawson Glynn Coffee Forsyth Pierce McIntosh Randolph Lumpkin Habersham Houston McDuffie Heard Baldwin Wilkes Emanuel Cook Thomas Bleckley Taylor Paulding Treutlen Lowndes Marion Lincoln Telfair

9.11 13.29 14.00 16.98 17.07 17.55 17.61 18.25 18.39 18.41 18.49 18.74 18.80 18.92 19.92 20.09 20.10 20.15 21.13 21.40 21.40 21.41 21.48 21.55 21.90 21.98 22.08 22.11 22.18 22.26 22.32 22.38 22.38 22.44 22.50 22.76 22.92 23.01 23.10 23.32 23.37 23.55 23.59 23.72 23.74 23.79 23.96 23.97 24.00 24.01 24.10 24.23 24.28

Pulaski Elbert Harris Carroll Monroe Jeff Davis Haralson Oglethorpe Lamar Polk Hall Johnson Jefferson Oconee Baker Cherokee Jenkins Bacon Colquitt Columbia Morgan Camden Stewart Montgomery Stephens Candler Cobb Tift Gordon Bartow Upson Burke Quitman Coweta Worth Lee Atkinson Seminole Sumter Barrow Appling Madison Jasper Douglas Tattnall Clayton Brooks Pike Wheeler Washington Ben Hill Crisp Troup

24.32 24.35 24.46 24.60 24.70 24.73 24.78 24.82 24.94 25.29 25.30 25.75 25.87 25.93 26.01 26.25 26.25 26.39 26.46 26.56 26.69 26.75 26.76 26.83 26.84 26.91 26.94 26.96 26.97 27.14 27.14 27.16 27.23 27.24 27.33 27.52 27.66 27.67 28.08 28.11 28.26 28.32 28.35 28.54 28.75 28.76 28.79 28.79 28.88 29.07 29.17 29.36 29.41

Floyd Macon Brantley Mitchell Clay Talbot Peach Fayette Walton Taliaferro Chatham Warren Effingham Irwin Schley Wilcox Jackson Crawford Meriwether Jones Dooly Newton Early Wilkinson Gwinnett Berrien Miller Ware Echols Liberty Turner Clarke Butts Glascock Long Terrell Calhoun Spalding Fulton Richmond Rockdale Lanier Twiggs Henry Wayne Webster DeKalb Hancock Bibb Clinch Muscogee Charlton Dougherty

29.43 29.53 29.60 29.82 29.83 29.83 29.84 29.94 30.00 30.01 30.45 30.50 30.50 30.53 30.59 30.86 30.98 31.00 31.00 31.27 31.41 31.42 31.50 31.76 31.85 32.00 32.05 32.06 32.22 32.60 32.70 32.80 32.98 33.57 34.02 34.53 34.76 35.25 35.31 35.49 35.83 35.89 36.18 37.26 37.50 37.68 39.05 39.09 40.13 40.98 41.28 41.35 42.91

S E L E C T E D
T A X
D A T A
Page

2006 Statistical Report

S

TABLE 18 - Summary of Revenues From Motor Vehicle Tag, Title and Related Items for Fiscal Years 2005 & 2006

E

L

SOURCE OF REVENUE

E Tags & Registration

C

GRATIS

Tradeport

T

Refunds

Tag & Reg. Sub-Total
E

Fiscal Year Ended June 30

2005

2006

$195,432,438.40 $162,481.00
$(116,873.20) $195,478,046.20

$196,131,501.55 $927,878.00
$(182,594.00) $196,876,785.55

D

Titles

GRATIS

Tradeport

Penalties

T

Titles Sub-Total

$40,369,933.00 $10,056,016.00
$760,500.00 $51,186,449.00

$42,233,647.00 $10,298,124.00
$754,250.00 $53,286,021.00

A

Total Amount of *Net Revenue

$246,664,495.20

$250,162,806.55

X

*Net revenue amounts take into account refunds, commissions retained by county tag agents, and other accounting adjustments.

TABLE 19 - Number of Motor Vehicle Tags Sold by Major Category

D

and Number of Titles Sold in Calendar Years 2005 and 2006

A

SOURCE OF REVENUE

T
Titles Sold
A

Tags Sold

2005 2,320,689 7,945,267

2006 2,910,967 8,201,511

Tags By Major Category Passenger Cars Motorcycles Trucks Trailers Bus Other
Total

5,016,645 140,771
1,868,887 889,943 28,779 242
7,945,267

5,173,865 157,781
1,916,680 921,636 31,318 231
8,201,511

Page 52

Alcohol Taxes Beer Licenses Beer Taxes Cigar and Cigarette License Comparisons and Trends
County economic indicators County millage rates Personal income Personal income taxes Property tax statistics Sales taxes State and local tax burden Tax sources Total net collections - by fiscal year Total net collections - annually Contractors Fees Estate Taxes 19 Income, Corporation Taxes Income, Personal Taxes Electronic Filing Results Highlights, Revenue Department for Fiscal Year 2006 Homestead Taxpayer Relief Grant Distribution Liquor Licenses Liquor Taxes 1,18,19,31 Millage Rates, County Motor Carriers Motor Carrier Collections & Distributions Motor Carrier Decals & Citations Motor Fuel Distributors fees Taxes Motor Vehicles (Titles, Licenses & Fees) 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 Unclaimed Property Sales and Use Taxes Commodity LOST 1% Distribution to Counties Total collections Tobacco Taxes Wine Licenses Wine Taxes

INDEX

2006 Statistical Report
1,18,19,31 19,31 19,31 19,31
43,44,45,46,47,48 50,51 22,23
1,19,21,28,30,35,36,37 33,38,39,40,41,42 1,18,19,26,27,32 24,25 1,19 6 1,6,18,19,21 19
1,18,19,21,49 1,18,19,21,28,30,35,36,37
32 5
5,34 19,31
50,51
19,29 19,29
19,29 1,18,19,29
11,52 2,3,4
19,33,34,38,39,40,41,42 19,33 19,33
19,33,34 38,39,40,41,42
19 19,33
34 19
26,27 32
1,18,19,20,21 19,31 19,31
1,18,19,31
Page