STAT C RGIA ER N E OF G E O ONSTITUTIO WI S DOM J US T I C E MOD AT I ON 1776 Georgia Department of Revenue 2007 STATISTICAL REPORT Governor Sonny Perdue State Revenue Commissioner Bart L. Graham May 2008 Bart L. Graham Commissioner State of Georgia Department of Revenue Suite 15300 1800 Century Blvd. Atlanta, Georgia 30345 (404) 417-2100 May 5, 2008 The Honorable Sonny Perdue, Governor Members of the Georgia Legislature 100 State Capitol Atlanta, Georgia 30334 Dear Governor Perdue and Legislative Members: I am pleased to present to you the Annual Report of the Georgia Department of Revenue for the fiscal year ending June 30, 2007. Net collections for the past fiscal year totaled $17,567,794,839 compared to $16,341,090,102 for fiscal year 2006, a 7.5% increase. This provides further evidence of Georgia's economic growth and highlights the Department's continued compliance efforts. The report also highlights many of the Departments functions and improvements, including efforts to improve customer service through a redesigned web page and a more efficient customer call center, increased usage of electronic processes that allow for more efficient return and payment processing and improvements in hiring practices to recruit, train and retain a highly motivated and professional staff. This Annual Report is designed to provide a glimpse into the scope of work needed to accomplish our mission: To provide the best customer service and operational performance of any state taxing authority and the IRS. These results are directly attributable to the Department's commitment to administer Georgia's tax laws in a fair and equitable manner, the dedication of our employees and to the cooperation and support we receive from the executive and legislative branches. We look forward to serving you and all Georgians. Please let me know what additional or clarifying information may be of further assistance to you. Respectfully submitted, Bart L. Graham 2007 Statistical Report FOREWORD The Georgia Department of Revenue ("DOR") is responsible for the annual collection of taxes and fees, from both individuals and businesses, which together fund the daily operations 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 2007, the Department collected approximately $20.9 billion in gross tax revenues and distributed over $4.7 billion in sales tax revenues to counties and municipalities. 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 a myriad of other tasks that include the regulation of alcohol and tobacco; managing the taxation of interstate trucking; reviewing county property tax digests; 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 and is currently assessed at a six (6%) percent tax rate which went into effect in 1969. In Georgia, a large number of companies attempt to pay little or no annual corporate income tax by employing certain income shifting strategies that eliminate or minimize their Georgia taxable income. Georgia resolved a case in 2006 whereby a Georgia taxpayer settled with DOR covering tax years 2000, 2001 and 2002 for approximately $30 million in cash and $60 million in net operating loss carryover. A corporate net worth tax is administered in conjunction with the corporate income tax. Please refer to pages 1, 12, 13, 22, 23, & 52 for statistical information relating to these two tax types. 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 Adjusted Gross Income ("AGI") based upon their Federal return. i 2007 Statistical Report ALCOHOL TAXES The licensed 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 a "no" vote, 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, 10, 15, 16, 22 & 35. 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 three (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 seven cents per gallon was in effect in January 1950. A three (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 four (4%) percent Prepaid State Tax. It is collected by a licensed distributor when sales are made to a non-licensed distributor-reseller. Effective January 2008, a Local Prepaid Sales Tax was imposed on the sale of motor fuel (only) based on the applicable tax rate in each taxing jurisdiction. The Prepaid Sales Tax rates on motor fuel are converted to cents-per-gallon based upon the average selling price for each fuel type. These Prepaid 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, 22, 23, 33, 35 & 38. MOTOR VEHICLE TAGS AND TITLES During the second year since the return of the Motor Vehicle Division on July 1, 2005, in conjunction with county tag offices, the Department processed over 2.7 million title applications and 9.4 million registration transactions. 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 ii 2007 Statistical Report 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 thirty (30) days after establishing residency 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 thirty (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. The Motor Vehicle Division encompasses several internal departments related to the administration of tags and title for the State of Georgia. Those departments include Commercial Vehicles, Title Processing, Research and Title Corrections, Title Print Shop, Special Tags, Motor Vehicle Inspections, Training, Citizens Call Center, Vehicle Valuation and Assessment, and County Tag Office Help Desk. PROPERTY TAX In the mid-1800s, Georgia passed an Act allowing for the taxation of property or "ad valorem." The ad valorem has remained in effect since then and 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 2007 was approximately 26.86 mills. Counties remit one-quarter mill of total revenue collected to the state. Pages 5, 6, 16, 23, 37, 38, 43-46, & 47-51 reflect property tax collections. Tables containing county property tax data begin on page 39. 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 ("FMV") of the utility system, the 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 iii 2007 Statistical Report 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 Homestead 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 all 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 three (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 four (4%) percent on April 1, 1989. Beginning in 1975, when the concept of local option taxation was conceived and implemented in Georgia, several additional kinds of local option sales taxes have since been put into effect. With the approval of county voters, municipalities have increased the maximum rate of county sales tax in Georgia (encompassing the four(4%) percent state rate plus various one (1%) percent local option sales taxes) to eight (8%) percent. Currently, all 159 Georgia counties impose some type of local option sales tax. Currently, only one municipality in Georgia (The City of Atlanta), at present, imposes sales tax based on the purchase price or rental charge of tangible personal property at the maximum rate of eight (8%) percent rate. During Fiscal Year 2007, the Department of Revenue made the following distributions to counties and municipalities: More than $1.5 billion for Education Local Option Sales Tax ("ELOST") to county and independent school systems; iv 2007 Statistical Report Over $1.2 billion for the 1% Local Option Sales Tax ("LOST") to counties and municipal governments; In excess of $1.3 billion for the 1% Special Purpose Local Option Sales Tax ("SPLOST") to county governments; More than $349 million for operation of the Metropolitan Atlanta Rapid Transit Authority ("MARTA"); Over $115 million for the 1% Homestead Local Option Sales Tax ("HOST") for DeKalb and Rockdale counties; In excess of $122 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 41st nationwide. Also effective on July 1, 2003, the first-ever state excise tax was imposed on loose and smokeless tobacco. It is based upon ten (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 thirteen (13%) percent to twenty-three (23%) percent of the wholesale cost price. COUNTY TAX DATA Personal income tax returns for 2005 have been tabulated by county and compiled in Table 12 beginning on page 39. Table 13, beginning on page 43, 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 47, presents Georgia counties by population, net income tax, one (1%) percent 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 are presented in Tables 16 and 17. Both tables provide a method of quick reference to a given county's rate and a method of comparing a given millage rate vis--vis other counties. v 2007 Statistical Report TABLE OF CONTENTS Organization of the Revenue Department Sources of Revenue Tax Dollars Department of Revenue Directory Georgia Department of Revenue Organization Chart Organization of the Department of Revenue by Division Revenue Highlights for FY 2007 Operations Comparison of Net Collections & Population FY 2001 thru 2007 Chart A Number of DOR Employees by Category and Fiscal Year Chart B DOR Spending by Funding Source FY 2003 thru 2007 Chart C Delinquent Tax Collections by the Compliance Division FY 2001 thru 2007 Chart D Total Collections From Initiatives Chart E Cost of Collection Fees Collections by Compliance Division Accounts Processed Chart F Tax Returns Processed by Calendar Year Chart G Electronically Filed Returns, 2007: Paper and e-File Chart H Corporate (Calendar) and Individual Returns (Fiscal) Filed by Year versus Collections Charts I & J Sales Tax Distribution & Net State Sales Tax Collections Chart K Annual Refund by Month for Year 2007 Motor Vehicle Production Report Performance Figures, FY 2007 Chart L Alcohol & Tobacco Division Performance Figures Chart M Alcohol & Tobacco Division Investigations, Collections, Enforcement Chart N Results and Performance Measures by Program: FY 2003 thru 2007 State Revenue Collections and Trends Seminars, Presentations and Certification Programs Net Revenue Collections by Georgia Department of Revenue: FY 1940 to 2007 Table H-1 Monthly Revenue Department Collections, FY 2003 thru 2007 Changes in Major State Tax Revenues, FY 2005 thru 2007 Chart 1 Net Revenue Collections by Tax Type for FY 2005, 2006 and 2007 Table H-2 Georgia State Tax Revenue by Major Sources, Ten-Year Trend (FY 1998 thru 2007) Chart 2 Georgia State Tax Revenue by Major Sources (FY 1996 thru 2007) Table H-3 Comparative Trends: Personal Income and State Income Tax Receipts (FY1996 thru 2007) Table H-4 vi 1 2-3 4 5 6-7 8 8 9 9 10 10 11 11 12 13 13 14 15 15 16-17 18-20 21 21 22 23 24 25 25 2007 Statistical Report TABLE OF CONTENTS Georgia Comparisons of Region to U.S. Georgia, Southeast Per Capita Personal Income as a Percent of U.S. Average Chart 3 Per Capita Personal Income Percent Increase Comparisons by Period Chart 4 Georgia, Southeast Total Personal Income as a Percent of the U.S. Chart 5 Total Personal Income Percent Increase Comparison by Period Chart 6 Per Capita Comparison of Selected Financial Items for State and Local Governments Chart 7 Selected State and Local Tax Collections to $1,000 Personal Income Chart 8 Selected Tax Data by Type and/or County Sales and Use Tax Revenues by Business Group, FYE June 30, 2006 and 2007 Table 1 Sales and Use Tax Collections by Month: Calendar Years 2003 thru 2007 Table 2 Growth Trend of Personal Income Tax Table 3 Motor Fuel and Motor Carrier, Detailed Data for FY 2007 Table 4 Georgia Personal Income Calendar Year 2005 Tax Returns by Income Class Table 5 Excise Taxes and Fees in Detail for FY 2006 Table 6 Growth in Sales Tax Distributions for FY 2005, 2006 and 2007 Table 7 Electronic Filing Results for FY 2007 Table 8 Taxable Values of General Property and Public Utilities Table 9 Net Property Tax Collections by Category for FY 2007 Table 10 Taxable Value of General Property and Public Utilities by Class of Property, FY 2006 and 2007 Table 11 Homestead Taxpayer Relief Grant Distribution, FY 2000 thru 2007 Table 11A 2005 Personal Income Tax Data by County of Residence Table 12 Selected Tax Statistics and Estimates by County, Calendar Year 2006 Table 13 Three Economic Indicators by County with Rankings and Per Capita Amounts Table 14 Corporation Income Tax Returns by Taxable Income Class: Calendar Year 2005 Returns Table 15 CY 2005-2007 Millage Rates by County - Alphabetically Listed Table 16 CY 2005-2007 Millage Rates - Numerical by CY 2007 Rate Table 17 Motor Vehicle Tag and Title Revenues for Fiscal Years 2006 and 2007 Table 18 Motor Vehicle Tag and Title Volume for Calendar Years 2006 and 2007 Table 19 INDEX 26 26 27 27 28 29 30 31 32 33 34 35 36 36 37 37 38 38 39-42 43-46 47-51 52 53-54 55-56 57 57 58 vii 2007 Statistical Report Sources of Revenue Tax Dollars for Fiscal Year Ending June 30, 2007: $17,567,795 (Unaudited & in 000's) Estate Tax Tobacco Tax Miscellaneous Alcohol Tax Motor Fuel Tax Prepaid Motor Fuel Sales Tax Corporation Income Tax Sales and Use Tax Personal Income Tax $1,426 $242,950 $585,460 $161,031 $481,970 $468,390 $1,019,130 $5,903,918 O R G A N I Z A T I O N $8,778,933 $0 $1,00 0,00$02,00 0,00$03,00 0,00$04,00 0,00$05,00 0,00$06,00 0,00$07,000,00$08,00 0,00$09,00 0,000 Thousands 1 2007 Statistical Report O DIRECTORY 1800 Century Boulevard R Atlanta, Georgia 30345 G All Phone Numbers in Century Center Begin with (404) 417 + Appropriate Suffix A ADMINISTRATIVE OFFICES COMPLIANCE DIVISION N Commissioner, Phone: 2100 Deputy Commissioner, Tax Administration, Suite 18100, I Deputy Commissioner, Phone: 2100 Phone: 6400 Audit Administrator, Suite 18100, Z Budget Office, Suite 17200, Phone: 2222 A Central Accounting, Suite 17200, Phone: 6400 Collections Administrator, Suite 16200, Phone: 6400 T Phone: 2222 Electronic Funds Transfer, Suite 17235, Field Assistance, Suite 16200, Phone: 6340 I Phone: 2220 Hearing Officer, Suite 15118, OIC Program, Suite 15110, Phone: 2205 O Phone: 2210 Internal Audit, Suite 4250, N Phone: 2247 Private Collections Section, Suite 9200, Phone: 6700 Special Collections Program Unit, Suite 18300, Human Resources, Suite 2225, Phone: 6336 Phone: 2140 Special Procedures Section, Suite 16206, Payroll, Suite 2225, Phone: 6344 Phone: 2140 Bankruptcy Section, Tradeport, Facilities Director, Suite 11216, 4245 Int'l Pkwy, Hapeville, 30354-3903 Phone: 6092 Phone: 404-968-0410 Litigation & Investigations, Suite 11175, Regional Offices Phone: 2180 Albany, Public Information, Suite 15114, 1105-D W. Broad Ave., 31707 Phone: 2106 Bennie Butler, Mgr., Tax Law & Policy, Suite 15311, P.O. Box 1357, 31702-1357 Phone: 6649 Phone: 229-430-4241 Taxpayer Advocate, Suite 15300, Athens, Phone: 2100 190 Ben Burton Circle, Training Director, Suite 4305, Bogart, GA 30622-1790 Phone: 2262 Kerry Herndon, Mgr., Trust & Estate Section, Suite 15108, P.O. Box 1843, 30603-1843 Phone: 2402 Phone: 706-542-6058 Atlanta South Metro ALCOHOL & TOBACCO DIVISION 4245 International Pkwy., Suite B, Howard Tyler, Director, Suite 4235, Hapeville, 30354-3919 Phone: 4900 Christy Bowens, Mgr., David Dyal, Chief of Enforcement, Suite 4235, P.O. Box 16749, 30321-0749 Phone: 4868 Phone: 404-968-0480 Scott Self, Suite 4235, Augusta, Phone: 4868 130 Davis Rd., Martinez, GA 30907-2386 Chief of Operations, Suite 4247, John R. Coleman, Mgr., Phone: 4850 Phone: 706-651-7600 Enforcement Personnel are located at each: Columbus, Revenue Regional Office 1501 13th Street, Suite A, 31901-2344 Enforcement Supervisory Personnel: Peggy Watson, Mgr., Albany, P.O. Box 1698, 31902-1698, Gilbert Lyons, Special Agent in Charge Phone: 706- 649-7451 Phone: 229-430-4404 Douglas, Lithia Springs, North Point Plaza, Suite I, Michael W. Earnest, Special Agent in Charge 1214 N. Paterson, 31533-2835 Phone: 770-732-5840 Larry North, Mgr., South Atlanta Metro, P.O. Box 943, 31534-0943, Malcolm S. Bennett, Special Agent in Charge Phone: 912-389-4094 Phone: 404-968-0401 Savannah, William A. Capps, Special Agent in Charge Phone: 912-353-3001 2 2007 Statistical Report DIRECTORY 1800 Century Boulevard O Atlanta, Georgia 30345 R All Phone Numbers in Century Center Begin with (404) 417 + Appropriate Suffix G A Lithia Springs, 351 Thornton Rd., Suite 101, 30122-1589 Phone: 404-675-1547 Homeowner Tax Relief Grants, N Judy Stanley, Mgr., P.O. Box 1079, 30122-7079, Phone: 404-968-0707 Tax Officials Training, I Phone: 770-732-5812 Phone: 404-968-0707 Z Macon, 630 North Ave., Suite B, 31211-1493 MOTOR VEHICLE DIVISION A Scott Purvis, Mgr., P.O. Box 4368, 31208-4368 Tradeport, 1200 Tradeport Blvd., Atlanta, 30354-1200 T Phone: 478- 751-6055 Northeast Metro J.D. Grant, Exec. Assist to Director, Suite 1114, Doug Hooper, Director, Suite 1114 I 1800 Century Blvd, NE, Suite 2206, 30345-3025 Phone: 404-362-6440 O Jerry S. Sewell, Mgr., Title Information, Suite 1153, Phone: 404 -417-6605 Phone: 404-362-6500 N Rome, Tag Information, Suite 1153, 1401 Dean Street, Suite E, 30161-6494 Phone: 404-362-6500 Randy Holland, Mgr., P.O. Box 6004, 30162-6004 TAXPAYER SERVICES DIVISION Phone: 706-295-6061 Denise Samuels, Director, Suite 8100, Savannah Phone: 2400 6606 Abercorn St., Suite 220, 31405-5831 Corporation Audit, Suite 8200, Jon Galbraith, Mgr., Phone: 2409 P.O. Box 13547, 31416-054 Individual Operations, Suite 7100, Phone: 912- 356-2140 Phone: 2300 Motor Fuel Distributor Section, Suite 8200, INFORMATION TECHNOLOGY DIVISION Phone: 6710 Division Director for Technology, Suite 6305, Motor Carrier Section, Suite 8200, Phone: 6004 Phone: 6712 Refund Inquiry, Suite 3100, PROCESSING CENTER Phone: 4470 Tradeport, 1200 Tradeport Blvd., Registration & Licensing, Suite 3100, Atlanta 30354-1200 Phone: 4490 Tim Shields, Director, Suite 1063, Sales Tax Contractor Section, Suite L-200, Phone: 404-675-1446 Phone: 4490 Albert Burt, Assistant Director, Suite 1017, Sales Tax Error Resolution Section, Suite 8300, Phone: 404-362-4577 Phone: 6601 Laurette Evans, Assistant Director, Suite 1038, Taxpayer Registration, Suite 3100, Phone: 404-362-1017 Phone: 4490 Taxpayer Services, Suite 3100, LOCAL GOVERNMENT SERVICES DIVISION Phone: 4480 4245 International Pkwy, Suite A, Room C1117 Withholding Tax, Suite 8300, Hapeville, 30354-3918 Phone: 2311 Vicki Lambert, 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 Section, Phone: 404-968-0490 Public Utility, Phone: 404-968-0750 Sales Tax Distribution, 3 2007 Statistical Report O R G A N I Z A T I O N 4 2007 Statistical Report ORGANIZATION OF THE DEPARTMENT OF REVENUE O In addition to the offices of State Revenue Commissioner and Deputy Revenue Commissioner, the Department of Revenue is R organized by Division. G ADMINISTRATIVE MOTOR VEHICLE A Provides administrative services for all Divisions within the Department. Included are the Taxpayer Advocate's Office, Budget Office, Administrative Hearing Office, Internal Audit/Operations Analysis Unit, Human Resources, Payroll, Facilities Management, Procurement, Tax Law & Policy, Public Information Office, Cashiering, Accounting, Litigation & Investigations, and Training. ALCOHOL AND TOBACCO Enforces all laws and regulations pertaining to the manufacture, possession, transportation, and sale of legal and illegal alcoholic beverages, tobacco products, and the possession and operation of coin-operated amusement machines within the State. The Division is charged with conducting licensing background investigations for the sale of alcoholic beverages, tobacco products, coin-operated amusement machines, and is also charged with enforcing the Motor Fuel and Motor Carrier Laws. A criminal investigative staff performs specialized investigations for licensing violations, sales of alcoholic beverages and tobacco products to underage persons, excise tax evasion on alcohol, tobacco, and certain motor fuel products, and assists other state, local, and federal enforcement agencies in related investigative matters. COMPLIANCE The Motor Vehicle Division ("MVD") issues license plates, N Georgia Certificate of Title, and record liens and security interest on all vehicles registered in Georgia. MVD monitors I fraudulent title activity and examines legal documents for Z issuance of titles such as Georgia and Out-of-State Titles, court orders and judgments, title bonds, and salvage inspections. A MVD transmits vehicle information to the National Crime Information Center system, and to other vendors as applicable. T Customers may receive instant title print services and title I research at MVD Tradeport in Hapeville, Georgia. The Motor Vehicle Inspection Unit operates in accordance with O.C.G.A. O 40-3-7 to conduct an inspection for a "salvage," "rebuilt," "restored," or any similar phrase. The International N Registration Plan ("IRP") Commercial Vehicle Unit is responsible for registering motor carriers operating motor vehicles weighing 26,001 pounds or more that travel in two (2) or more jurisdictions. The Commercial Vehicle Unit is also responsible for registering motor carriers operating under the International Fuel Tax Agreement ("IFTA") by issuing IFTA decals to motor carriers in addition to intrastate permits such as Motor Carrier of Property Permit and the Class IE Permit. The Citizens' Help Desk is a call center that receives over 1,000 calls daily and assists in interpreting and complying with State and Federal laws as it pertains to Georgia Title and Registration. Utilizes a staff of professional tax specialists to audit tax accounts (Income, Sales, Motor Fuel, Alcohol and other miscellaneous audits). Audits are performed nationwide, provides taxpayer information, and assistance at 11 regional office locations. Conducts taxpayer education seminars and workshops to enable taxpayers develop a better understanding of tax laws. Continually examines taxpayer registrations, compliance with filing deadlines, and collects delinquent accounts. INFORMATION TECHNOLOGY The Information Technology Division manages information technology systems for all areas of tax administration for the Revenue Department. The Division maintains, enhances, and develops new applications as requested. LOCAL GOVERNMENT SERVICES 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 approval of all county tax digests, training of local tax officials, proposed assessment of all public utility property, distribution of local sales taxes, payment of grants for homeowner tax relief, development of annual current use values and owner harvest timber values. The Division also administers the laws set forth in the Unclaimed Property Act. PROCESSING CENTER Performs up-front processing of tax documents and non- electronically filed payments. This includes processing incoming and outgoing mail; capturing an image of all tax documents associated with a tax return for archival purposes; entering tax-related data from tax documents into the Department's various databases; and performing verification of data provided by taxpayers. Entering tax-related data is done through keying, optical and intelligent character recognition (OCR/ICR), and two-dimensional bar code technology (2D bar code). In addition, the Processing Center receives and processes all electronically filed returns. TAXPAYER SERVICES The Taxpayer Services Division registers all business and individual tax accounts and maintains a registration system of all taxpayers. This Division administers Accounts Receivable and Payable on all accounts for Income Tax, Corporate Tax, Withholding Tax, Tax Estimates, Sales Tax, and Motor Fuel Tax including the issuance of assessments and individual refunds. The Division also provides the Department's primary customer service function. It administers laws and regulations pertaining to Individual Income Tax, Corporate Income Tax, Sales Tax, Motor Fuel Tax, and Withholding Tax. 5 2007 Statistical Report O REVENUE HIGHLIGHTS FOR FISCAL YEAR 2007 R During Fiscal Year 2007, the Department collected a net unaudited amount of $17,567,794,839, G representing an increase of $1,226,704,737 or 7.5% more than was collected in fiscal year 2006. A The revenue collection amount of $17.5B in fiscal year 2007 is the highest one-year collection amount in Department of Revenue history. N I Increases in tax collections during fiscal year 2007 are attributable primarily to a strengthening Z economy and continued enforcement initiatives. Tax types that led the overall increases were as follows: A T Individual Income Tax collections, which comprised approximately 49% of fiscal year 2007 I net tax collections, totaled $8,779M, an increase of $739M or 9.2% over fiscal year 2006 collections of $8,040M. O N Sales and Use Tax collections, which comprised approximately 34% of fiscal year 2007 collections, totaled $5,904M, an increase of $181M or 3.2% over fiscal year 2006 collections of $5,723M. Corporate Income Tax collections totaled $1,019M in fiscal year 2007, an increase of $156M or 19% over fiscal year 2006 collections of $863M. Other Highlights for the past year: During 2007, the Georgia Department of Revenue continued its efforts to provide improved customer and professional service to the taxpayers of Georgia. The Department took significant steps to support the Governor's initiative to improve customer service in all state agencies. The Department's website was completely overhauled to improve its functionality and usefulness to taxpayers. The redesigned site is more visually appealing, has an improved search engine and improved navigational tools. Alcohol, Amusement, and International Fuel Tax Agreement licenses can now be renewed online. The Motor Vehicle Division upgraded its walk-in customer service area to a state-of-the-art facility. The Division can now handle in a customer-friendly environment, four times the number of customers it could compared to the old area. New equipment was installed in the Department's main customer service call center, which allows calls to be tracked from origination to finalization. A second tier of more experienced employees was made available to forwarded callers who had complex questions or issues. This initiative resulted in more taxpayers being handled with only one call to the Department. During 2007, the Department continued its ongoing customer-service training designed to improve how Georgia taxpayers are handled when they need to interface with the Department. 6 2007 Statistical Report O To facilitate processing of individual income tax returns, automated mail extractors and scanners were installed at the Processing Center in Hapeville. R G Additionally, Optical Character Recognition/Intelligent Character Recognition software A was introduced, which reduces the amount of manual data entry that has to be performed at the Processing Center. In 2008, both of these projects will be expanded to include N other tax types. I Compliance and alcohol agents were provided with wireless tablets, which allow them to Z download case information and records from the Department's mainframe computer while they A are away from their office computer. This provides them with real-time information while they T are present at a business location. I The Department's Bankruptcy Unit implemented a scanning system that allows its personnel to O operate in a paperless environment and communicate electronically with the court system. N The Department distributed $4.47 billion in sales and use tax and $425 million in Homeowner's Tax Relief Grant revenue to local governments in 2007. In Tax Compliance, the Department achieved these results: Conducted 2,343 motor fuel (dyed diesel) inspections and discovered 144 violations (130 vehicles and 24 retailers) Conducted 3,551 underage alcohol investigations Blocked 59,000 fraudulent refund claims totaling approximately $37 million Obtained seven indictments for tax evasion, refund theft, and sales and use tax theft. Total revenue involved was approximately $92.8 million The Unclaimed Property Section achieved the following results in 2007: Deposits received - $95,743,458.28, Cash claims paid - $10,591,716.35, Dividends paid - $19,370.59, Stock proceeds - $683,035.89, Shares paid 65,454,2391, Claims paid 3,791, and Safe deposit boxes received 959. In 2007, the Department joined twenty (20) other states in the Voluntary Compliance Program that was coordinated by the Multistate Tax Commission. The program provided a centralized repository for taxpayers who participated in abusive tax shelters identified by the Internal Revenue Service to amend their state returns. The taxpayers were required to pay all tax and interest due on previously filed income tax returns. The Department collected approximately $5.2 million utilizing this project. In 2004, the Department began a program designed to reduce the amount of revenue due the state from individuals and businesses that have delinquent accounts. Since inception, the program collected approximately $356 million in delinquent accounts. 7 2007 Statistical Report O CHART A Comparison of Net Collections (in $ millions) and Population (in 000's) by Fiscal Year P E R $18,000 A $15,000 Net Collections (in $ millions) T $12,000 Population (in 000's) I $9,000 O $6,000 N $3,000 S $0 FY 2001 FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 Net Collections Georgia Population FY 2001 $13,934 8,424 FY 2002 $13,045 8,598 FY 2003 $12,710 8,750 FY 2004 $13,671 8,935 FY 2005 $14,710 9,133 FY 2006 $16,341 9,364 FY 2007 $17,568 9,545 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 U.S. Census Bureau: Released December 27, 2007. CHART B Number of Department of Revenue Employees by Category and Fiscal Comparison of Net Collections (in $ millions) and Population (in 000's) by Fiscal Year 1,800 1,600 1,400 1,200 1,000 # of Employees 800 600 400 200 0 Temporary Employees Full-Time Employees Total Employees FY 2002 464 979 1,443 FY 2003 334 1,010 1,344 FY 2004 285 943 1,228 FY 2005 340 936 1,276 FY 2006 453 1,214 1,667 FY 2007 408 1,267 1,675 8 Spending in $ 000's 2007 Statistical Report CHART C Actual Department of Revenue Spending by Funding Source Fiscal Years 2003 thru 2007 (in 000's) O P $160,000 E $140,000 R A $120,000 T I $100,000 O $80,000 N S $60,000 $40,000 $20,000 $0 Other Funds Collection Fees Modernization State Funds FY 2003 $5,566 $4,678 $7,995 $86,352 FY 2004 $5,016 $8,038 $7,317 $82,869 FY 2005 $6,687 $9,706 $2,121 $78,941 FY 2006 $9,529 $10,985 0 $109,512 FY 2007 $11,141 $10,938 0 $111,523 CHART D Delinquent Tax Collections by Compliance Division (in 000's) Compared to Number of Accounts Processed $700,000 $600,000 $500,000 Number of Accounts Processed $400,000 $300,000 $200,000 $100,000 $0 FY 2001 FY 2002 FY 2003 Collections by Compliance (in 000's) FY 2004 FY 2005 FY 2006 FY 2007 Collections by Compliance (in 000's) Number of Accounts Processed (Actual) FY 2001 $138,998 387,306 FY 2002 $150,019 326,478 FY 2003 $169,848 418,467 FY 2004 $194,086 596,097 FY 2005 $216,972 667,053 FY 2006 $225,353 661,193 FY 2007 $231,296 637,948 9 2007 Statistical Report O CHART E Revenue from Collection Initiatives: September 2003 thru June 30, 2007 (in $ millions) P Total $320,800,000 E Tax Incentive Examination $8.8 R Individual Income Tax, $16.9 A Internet Listing of Delinquent Taxpayers, $41.9 T Alcohol Program, $51.4 I O N S Private Collection Agencies & Call Center, $102.3 Treasury ("IRS") Offset Program, $99.5 CHART F $14,000 $12,000 $10,000 $8,000 $6,000 $4,000 $2,000 $0 FY 2001 FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 FY 2001 FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 Cost of Collection Fees (in $4,113 $3,558 $4,687 $8,038 $9,697 $10,989 $12,012 000's) 10 2007 Statistical Report CHART G Tax Returns Processed in Department of Revenue by Type and Calendar Year (in 000's) O 10,000 P E 9,000 R 8,000 A 7,000 T 6,000 I 5,000 O 4,000 N 3,000 S 2,000 1,000 0 Calendar Year 2004 Calendar Year 2005 Calendar Year 2006 Calendar Year 2007 Individual Income Tax 3,787 3,886 3,939 4,196 Individual Amended 99 123 133 183 Withholding 2,377 2,589 2,305 3,238 Corporate Tax 309 326 337 239 Sales & Use Tax 1,404 1,313 1,357 1,267 Total of All Tax Types Processed 7,977 8,236 8,071 9,134 NOTE: These numbers are for Individual Income Tax Only. The Department has begun to accept Sales & Use, Withholding, and Corporate returns electronically. 2,000 CHART H Electronic Filing Results vs Paper Returns for Year Ending 2007 (in 000's) 1,500 1,000 500 0 Paper Returns Paper 2D Barcode Total Scanned Returns Electronic Filing Total Electronic Returns TAX DUE or Zero Balance REFUND Paper Returns 449 816 Paper 2D Barcode 163 306 Total Scanned Returns 612 1,122 Electronic Filing 361 2,118 Total Electronic Returns 361 25,118 NOTE: These numbers are for Individual Income Tax Only. The Department has begun to accept Sales & Use, Withholding, and Corporate returns electronically. 11 2007 Statistical Report O CHART I Number of Corporate Income Tax Returns Processed Annually Compared to Corporate Tax Collections (in 000's) P E $1,200 R A $1,000 T $800 I $600 O N $400 S $200 $0 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 Corporate Tax Collections Corporate Tax Returns Processed 1997 $707 167 1998 $749 188 1999 $800 205 2000 $667 207 2001 $690 216 2002 $565 219 2003 $470 229 2004 $450 234 2005 $679 237 2006 $812 241 2007 $1,019 250 NOTE: Return and collection figures for Fiscal Year 2005 thru Fiscal Year 2007 are estimated and unaudited CHART J Number of Individual Income Tax Returns Processed by Fiscal Year (in 000's) Compared to Net Individual Income Tax Collections (in $ millions) $ Collections $10,000 Processed 4,500 $9,000 $8,000 $7,000 $6,000 $5,000 $4,000 $3,000 $2,000 $1,000 4,000 3,500 3,000 2,500 2,000 1,500 1,000 500 $0 0 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 Net Individual Income Tax Collections $4,755 $5,334 $5,701 $6,364 $6,923 $6,714 $6,272 $6,830 $7,210 $8,040 $8,779 Number of Individual Returns Processed 3,130 3,337 3,526 3,629 3,650 3,659 3,690 3,776 3,816 3,861 4,084 NOTE: Return and collection figures for Fiscal Year 2005 thru Fiscal Year 2007 are estimated and unaudited. 12 2007 Statistical Report CHART K Comparison of Sales Tax Paid to the State Treasury and Sales Tax Distribution Fiscal Year 1997 thru 2007 O (Unaudited and in $ millions) P $6,000 E R $5,000 A $4,000 T I $3,000 O $2,000 N $1,000 S $0 FY 1997 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 Net State Collections Distributions 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 2003 $4,985 $3,175 FY 2004 $5,081 $3,398 FY 2005 $5,282 $3,745 FY 2006 $5,745 $4,311 FY 2007 $5,949 $4,725 NOTE: Return and collection figures for Fiscal Year 2006 and 2007 are estimated and unaudited. REFUND HISTORY FOR 2007 BY MONTH Refunds $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $- Individual Refunds Number of Individual Accounts Corporate Refunds Number of Corporate Accounts Other (Sales Taxes) Refunds Number of Other (Sales Taxes) Accounts January $94,164 230,454 $12,661 989 $4,025 340 February $415,916 844,133 $43,003 737 $4,900 528 March $351,967 565,338 $16,313 988 $4,403 436 April $401,819 656,368 $8,336 549 $5,900 497 May $140,995 239,336 $21,927 591 $19,683 663 June $153,813 295,111 $12,879 919 $19,303 374 July $108,818 145,307 $6,016 1,103 $4,983 574 August $38,709 42,316 $13,883 1,401 $7,055 644 September $28,179 30,621 $ 6,304 900 $6,301 522 October $60,454 53,302 $12,608 2,835 $14,341 583 November December $47,836 $37,490 36,344 26,917 $10,323 $17,918 669 1,337 $6,759 $4,334 476 596 13 2007 Statistical Report O CHART L - FY 2007 Motor Vehicle Division Production Report-Tradeport Facility P E Division/Section/Unit # of Phone Calls # of Written Correspondence # Email Correspondence Received Annually Received and/or Sent Received and/or Sent R Title Processing 16,261 43,128 0 A IRP 43,084 22,524 782 T Quality Assurance Citizens Help Desk 2,254 432,521 23,502 0 0 0 I County Help Desk 168,493 0 3,225 O Help Desk Administration 450 154 0 Administrative Hearings 250 200 0 N GRATIS Training 14598 15,000 485 S Special Tags 300 0 0 Research 4,560 464,350 473 Grand Totals 682,771 568,858 4,965 NOTE: The Department of Revenue (Motor Vehicle Division) obtained a new queueing system installed in 2007. The data converted for lobby customers seen at Tradeport was established using the new system, therefore, data reported may not reflect accurately. Department of Revenue - Motor Vehicle Division did not have a call system with the ability to report exact call volume. The data reported has been obtained using estimated call volumes. Ar r i ved Ti tl es Commer ci al Vehi cl es Sal vage &Bonds IFTA ADA Accounti ng Commer ci al Ti tl es Resear ch Insur ance &Hel p Desk DOT Qual i ty Assur ance Deal er Tags Commer ci al Vehi cl es Par k - Resear ch Commer ci al Vehi cl es Lobby Customers at Tradeport Facility Customer Service Category Titles Salvage & Bonds ADA Commercial Titles Research Quality Assurance Commercial Vehicles 1 Commercial Vehicles 2 Commercial Vehicles 3 IFTA Accounting Insurance & Help Desk DOT Dealer Tags Park - Research Arrived 23,603 26,992 513 68,416 12,535 4,691 13,047 15,032 4,488 6,676 144 1,514 22 8,867 1,903 Served 22,959 26,519 483 67,903 12,089 4,558 12,769 14,216 4,079 6,426 109 1,464 17 5,321 1,127 Workload Time 2783:07:30 7488:48:18 47:12:34 6362:53:10 1138:37:56 540:47:12 1504:16:16 1298:30:10 730:57:16 961:37:34 11:09:02 184:46:52 1:13:04 212:48:44 72:03:00 Grand Totals 188,443 180,039 23338:48:38 14 2007 Statistical Report Category Number of Alcohol Agents Alcohol Inspections Alcohol Investigations Alcohol Citations CHART M Alcohol & Tobacco Division Performance Figures O 2002 2003 2004 2005 2006 2007 P 32 33 28 32 30 30 E 4,761 4,921 3,761 3,247 3,630 3,561 1,203 1,351 1,184 1,334 1,377 1,499 R 1,066 1,320 1,691 1,861 1,659 1,716 A Underage Alcohol Investigations Underage Alcohol Citations Liquor License Investigations Still Seizures T 1,944 1,982 1,970 1,851 2,530 2,556 502 396 306 284 537 774 I 1,344 2,145 2,096 1,921 2,530 2,652 O 2 4 7 2 4 - N Tobacco Inspections Tobacco Investigations Tobacco Citations Underage Tobacco Investigations 3,261 3,612 2,773 2,049 2,552 2,456 S 29 10 12 4 9 9 42 34 27 18 25 23 937 1,232 717 553 1,008 1,568 Executive Orders Game Inspections Felony Arrests Misdemeanor Arrests 914 1,355 1,469 1,663 1,658 1,372 16,356 11,803 9,676 8,764 8,312 2,130 5 7 5 13 9 3 380 325 239 202 260 196 Dyed Fuel Inspections Dyed Fuel Violations - - - - - - - - 2006 4349 115 158 CHART N Tax & Fee Collections by the Enforcement Unit of the Alcohol & Tobacco Division by Fiscal Year (in 000's) $12,000 $10,000 $8,000 $6,000 $4,000 $2,000 $0 Delinquent Tax Collections Fee Collections Executive Orders/Administrative Penalties/Fines Total Collections & Fines Paid FY 2003 $5,181 $284 $508 $5,972 FY 2004 $9,169 $278 $600 $10,047 FY 2005 $6,900 $142 $733 $7,776 Delinquent Tax Collections as a result of enforcement activity, citations, background investigations. Fees collected in the investigation of coin-operated amusement machines or alcohollicenses. 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 FY 2006 $5,869 $123 $576 $6,567 FY 2007 $10,385 $118 $520 $11,023 15 2007 Statistical Report O Results and Performance Measures by Program FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 P Administration Tax Law & Policy E Number of legislative bills analyzed and summarized Number of Tax Guidance letters drafted - - 144 110 195 - - 82 70 130 R Number of consolidated return applications processed Number of Sales Tax exemption applications reviewed and processed A Number of Regulations updated or released Litigation & Investigations T Suspected fraudulent returns reviewed prior to release of funds - - 53 50 76 - - 442 400 719 - - 98 123 135 - - 9,237 55,464 98,588 I Number of fraudulent returns detected prior to release of funds Funds not released (in millions) due to detection of fraud - $ - - $ - 2,138 32,987 66,700 $ 2.8 $ 26.9 $ 42.0 O Customer Service Call Handling and Tracking N Number of individual refund calls received (thousands) Number of individual refund calls answered (thousands) 246 384 763 330 220 117 170 238 240 220 S Correspondence Management Number of protests received in response to individual income tax assessment notices (thousands) - 22 48 49 21 Percent of unresolved protests 120 days after filing - 77% 34% 30% 10% Education and Assistance Number of Education Seminars held 140 140 199 200 30 Unclaimed Property Value of unclaimed property returned to rightful owners or heirs (in $ millions) $ 11.0 $ 8.0 $ 6.8 $ 8.0 $ 12.0 Grants and Distribution Local Sales Tax Distribution Number of local sales taxes collected 434 440 456 457 467 Total returns (SUT) processed (in $ millions) 1.3 1.2 1.4 1.4 1.2 Distribution of sales tax revenues to local governments (in $ billions) Homeowners Tax Relief Grants (HTRG) $ 3.2 $ 3.4 $ 3.7 $ 3.7 $ 4.7 Value of HTRG grants distributed (in $ millions) $ 374 $ 392 $ 412 $ 418 $ 425 Number of local taxing jurisdictions receiving grants Number of homesteads qualifying for grants (in millions) Industry Regulation 428 418 419 430 430 6 6 6 7 7 Amusement Machines Number of amusement machines reviewed annually for compliance - - 8,764 8,312 2,130 Number of amusement machines seized due to non-compliance Law Enforcement Number of citations issued - 1,367 - 1,718 301 1,880 193 1,684 197 1,739 Percent of alcohol inspections where the operator is not in compliance with applicable law 15% 17% 18% 15% 12% Licenses & Permits Number of alcohol license investigations conducted Number of executive orders served after administrative hearings 1,361 1,355 1,196 1,469 1,338 1,663 1,387 1,658 1,499 1,372 Underage Investigation Number of investigations of illegal alcohol sales to underage persons that lead to a sanction of some kind. 559 429 285 448 774 Percent of retail vendors investigated who make illegal tobacco sales to underage persons. 18% 15% 16% 18% 12% Revenue Processing Error Resolution Number of sales tax returns processed through Error Resolution (thousands) Percent of sales tax returns processed through Error Resolution 673 686 787 700 572 52.5% 56.4% 56.3% 50.0% 48.0% Total Number of Error Resolution staff (all tax types) - 109 100 90 82 Money Deposits Average time lapse in days between receipt and deposit of check in a coupon payment 2 2 2.5 2 2.5 Average time lapse in days between receipt and deposit of check in a non-coupon payment Amount of gross revenue collections deposited through electronic funds transfers (in $ billions) $ Returns Processing Number of documents processed (millions) Number of images created (millions) Percent of Individual Income tax non-paper returns processed (electronic, 2-D barcode, or telefile) filings 8 11 $ 7 53 42% 7 12.3 12 $ 12.5 $ 7 7.9 53 52.6 49% 59.8% 10 9.0 13 $ 17.3 7.9 7.9 54 54.0 60% 68.2% 16 2007 Statistical Report Results and Performance Measures by Program FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 O Salvage Inspection Salvage Inspection Number of rebuilt salvage vehicle reinspections Tag and Title Registration Commercial Truck Registration Number of interstate commercial vehicle registrations P 26,822 28,130 22,618 23,208 20,991 E - - - 45,102 45,526 R Motor Vehicle Registration Number of motor vehicles tag registrations processed (in $ millions) - - - 8.2 8.4 A Number of internet on-line motor vehicle title registrations Titles - - - 140,000 366,833 T Amount of revenue generated from the issuance of motor vehicle tags and titles I (in $ millions) Tax Compliance - - - 250 294 O Assessments Number of proposed assessments issued 371,273 237,456 240,000 230,000 245,012 N Collections received during assessment phase ($ millions) Audits 156 134 136 140 136 S Average revenue per audit hour (all tax types) $ 962 $ 1,131 $ 2,006 $ 1,771 $ 1,899 Percent of audits that find businesses not in compliance with the tax laws. 43% 45% 38% 42% 39% Collections Trust tax (sales and withholding) accounts collection cycle in days 480 165 165 165 165 Collections on delinquent and deficient accounts ($ millions) $ 285 $ 243 $ 392 $ 235 $ 357 State Board of Equalization State Board of Equalization Number of appeals received 3 9 9 9 22 Number of decisions settled 2 4 3 5 22 17 2007 Statistical Report O P E R A T I O N S 18 Courses 1 Certification for Assessors 1A Assessment Fundamentals IVB Valuation of Rural Land WinGAP Basic Data Entry II Income Approach to Value GA Assessment Administration 1 Certification for Assessors III Valuation of Personal Property V Cost Approach to Value WinGAP Adv Tech 1A Assessment Fundamentals Assessor Recertification Review of Income Approach Manufactured Housing Valuation WinGAP Technical Basic Mapping 1A Assessment Fundamentals Regional Exams Appeals Procedure II Income Approach to Value GA Assessment Administration WinGAP Personal Property Timber Regs 1 Certification for Assessors 1A Assessment Fundamentals III Valuation of Personal Property VI Management Development WinGAP Technical Assessor Recertification V Cost Approach to Value Review of Income Approach WinGAP Basic Data Entry 1 Certification for Assessors 1A Assessment Fundamentals II Income Approach to Value III Valuation of Personal Property V Cost Approach to Value GA Assessment Administration Exempt Properties Specialized Assessments 1 Certification for Assessors Manufactured Housing Valuation WinGAP Residential Pricing Schedules 1A Assessment Fundamentals Review of Income Approach WinGAP Commercial Pricing Schedules Regional Exams 1 Certification for Assessors 1A Assessment Fundamentals IVB Valuation of Rural Land GA Assessment Administration Exempt Properties Specialized Assessments CAVEAT IVA Valuation of Urban Land Assessor Recertification III Valuation of Personal Property Basic Accounting WinGAP Technical 1 Certification for Assessors V Cost Approach to Value Basic Mapping Review of Income Approach VI Management Development Appeals Procedure Advanced Auditing IVB Valuation of Rural Land Regional Exams Local Government Services Division Presentations Offered in Fiscal Year 2007 Date Location July 10-14, 2006 July 24-28, 2006 July 24-28, 2006 August 7-11, 2006 August 14-18, 2006 August 14-18, 2006 August 21-25, 2006 August 21-25, 2006 August 21-25, 2006 August 28 - September 1, 2006 August 28 - September 1, 2006 September 12-14, 2006 September 13-15, 2006 September 25-27, 2006 September 25-29, 2006 October 2-6, 2006 October 2-6, 2006 October 10-11, 2006 October 10-12, 2006 October 16-20, 2006 October 23-27, 2006 October 24-26, 2006 October 31 - November 2, 2006 November 13-17, 2006 November 13-17, 2006 November 13-17, 2006 November 13-17, 2006 November 13-17, 2006 November 28-30, 2006 December 4-8, 2006 December 13-15, 2006 January 15-19, 2007 January 22-26, 2007 January 22-26, 2007 January 22-26, 2007 January 22-26, 2007 January 29-February 2, 2007 February 5-9, 2007 February 12-14, 2007 February 14-16, 2007 February 19-23, 2007 February 20-22, 2007 February 27 - March 1, 2007 March 5-9, 2007 March 7-9, 2007 March 27-29, 2007 March 28-29, 2007 April 9-13, 2007 April 9-13, 2007 April 23-27, 2007 April 23-27, 2007 April 30 - May 2, 2007 May 2-4, 2007 May 7-9, 2007 May 14-18, 2007 May 15-17, 2007 May 21-25, 2007 May 21-25, 2007 May 28 - June 1, 2007 June 4-8, 2007 June 4-8, 2007 June 4-8, 2007 June 6-8, 2007 June 11-15, 2007 June 12-14, 2007 June 18-22, 2007 June 25-29, 2007 June 27-28, 2007 Coastal Georgia Center, Savannah North Metro Tech, Acworth South Atlanta Metro Office - DOR, Hapeville Moultrie Tech, Moultrie South Atlanta Metro Office - DOR, Hapeville Georgia Southern University, Statesboro Augusta Tech, Augusta Augusta Tech, Augusta Gwinnett Justice Center, Lawrenceville South Atlanta Metro Office - DOR, Hapeville Old Douglas County Courthouse, Douglasville South Atlanta Metro Office - DOR, Hapeville North Metro Tech, Acworth South Atlanta Metro Office - DOR, Hapeville South Atlanta Metro Office - DOR, Hapeville South Atlanta Metro Office - DOR, Hapeville Moultrie Tech, Tifton North Metro Tech, Acworth South Atlanta Metro Office - DOR, Hapeville Gwinnett Justice Center, Lawrenceville North GA State University, Dahlonega South Atlanta Metro Office - DOR, Hapeville Days Inn & Suites, Jekyll Island Short Course - UGA, Athens Short Course - UGA, Athens Short Course - UGA, Athens Short Course - UGA, Athens UGA, Short Course Moultrie Tech, Tifton Heart of Georgia Tech, Dublin Moultrie Tech, Tifton South Atlanta Metro Office - DOR, Hapeville South Atlanta Metro Office - DOR, Hapeville Darton College, Albany Darton College, Albany South Atlanta Metro Office - DOR, Hapeville South Atlanta Metro Office - DOR, Hapeville South Atlanta Metro Office - DOR, Hapeville South Atlanta Metro Office - DOR, Hapeville South Atlanta Metro Office - DOR, Hapeville Darton College, Albany Moultrie Tech, Tifton South Atlanta Metro Office - DOR, Hapeville Augusta Tech, Augusta Augusta Tech, Augusta South Atlanta Metro Office - DOR, Hapeville Macon State, Macon North Georgia College, Dahlonega Coastal GA Community College, Brunswick Moultrie Tech - Tifton Moultrie Tech - Tifton Augusta Tech, Augusta Augusta Tech, Augusta UGA, Athens South Atlanta Metro Office - DOR, Hapeville Georgia Southern University, Statesboro Coastal Georgia Community Center, Brunswick Coastal Georgia Center, Savannah Heart of Georgia Tech, Dublin Georgia Southern University, Statesboro Coastal Georgia Center, Savannah Coastal Georgia Center, Savannah South Atlanta Metro Office - DOR, Hapeville South Atlanta Metro Office - DOR, Hapeville North Georgia State University, Dahlonega Heart of Georgia Tech, Dublin North Georgia College & State University, Dahlonega South Atlanta Metro Office - DOR, Hapeville Courses Title Documents GRATIS System Web Renewal MVD Training Title Documents GRATIS System Web Renewal MVD Training MVD Training MVD Training Title Documents GRATIS System Web Renewal MVD Training MVD Training MVD Training MVD Training MVD Training Title Documents GRATIS System MVD Training Web Renewal MVD Training MVD Training Title Documents GRATIS System Web Renewal Title Documents GRATIS System Web Renewal Web Renewal MVD Training MVD Training Title Documents GRATIS System Web Renewal MVD Training MVD Training Title Documents GRATIS System Web Renewal MVD Training MVD Training Title Documents GRATIS System MVD Training Web Renewal MVD Training MVD Training Title Documents GRATIS System MVD Training Web Renewal GATO MVD Training MVD Training MVD Training Title Documents GRATIS System MVD Training Web Renewal 2007 Statistical Report Motor Vehicle Division Seminars Offered in Fiscal Year 2007 O Date Location P July 17, 2006 July 18, 2006 Tradeport Tradeport E July 25, 2006 July 26, 2006 Tradeport Tradeport R August 14, 2006 August 15, 2006 Tradeport Tradeport A August 22, 2006 Tradeport T August 23, 2006 Tradeport August 29, 2006 Ware County I August 30, 2006 Emanuel County September 11, 2006 Tradeport O September 12, 2006 September 19, 2006 Tradeport Tradeport N September 20, 2006 September 26, 2006 Tradeport Lumpkin County S September 27, 2006 Floyd County October 11, 2006 Quitman County October 12, 2006 Irwin County October 16, 2006 Tradeport October 17, 2006 Tradeport October 25, 2006 Tradeport October 26, 2006 Tradeport November 7, 2006 Douglas County November 8, 2006 Meriwether County November 13, 2006 Tradeport November 14 - 16, 2006 Tradeport November 28, 2006 Tradeport December 11, 2006 Tradeport December 12 - 14, 2006 Tradeport December 19, 2006 Tradeport December 19, 2006 Tradeport January 10, 2007 Lincoln County January 11, 2007 Putnam County January 22, 2007 Tradeport January 23, 2007 Tradeport January 30, 2007 Tradeport February 6, 2007 Ware County February 7, 2007 Laurens County February 12, 2007 Tradeport February 21, 2007 Tradeport February 27, 2007 Tradeport March 6, 2007 Lowndes County March 7, 2007 Quitman County March 12, 2007 Tradeport March 13, 2007 Tradeport March 21, 2007 Tradeport March 28, 2007 Tradeport April 3, 2007 Walker County April 4, 2007 White County April 9, 2007 Tradeport April 10, 2007 Tradeport April 18, 2007 Tradeport April 25, 2007 Tradeport May 30, 2007 UGA, Athens May 30, 2007 Tradeport June 5, 2007 Crisp County June 6, 2007 Bibb County June 11, 2007 Tradeport June 12, 2007 Tradeport June 20, 2007 Tradeport June 26, 2007 Tradeport 19 2007 Statistical Report O Tax Law & Policy Seminars Offered in Fiscal Year 2007 P Courses Date E Automotive Presentation Manufacturing Presentation R Manufacturing Presentation A Governor's Tourism Conference Georgia Automobile Dealers T Georgia Automobile Dealers July 14, 2006 August 14, 2006 September 13, 2006 September 14, 2006 September 20, 2006 September 21, 2006 I National Association of Attorneys General ("NAAG") O States' Association of Bankruptcy Attorneys ("SABA") October 19, 2006 N IPT Georgia Society of Certified Public Accountants S Hospitality Financial & Technology Professionals November 13, 2006 January 6, 2007 February 20, 2007 MTC Litigation Committee Winter Meeting March 27, 2007 MTC State Tax Attorney Teleconference Series May 22, 2007 Tax Executives Institute June 11, 2007 Location Atlanta Thomaston Atlanta Columbus Macon Atlanta Santa Fe Atlanta Atlanta Atlanta San Diego Atlanta Atlanta 20 2007 Statistical Report TABLE H-1 Net Revenue Collections by Georgia Department of Revenue C for Fiscal Years 1940 thru 2007 (Unaudited & in 000's) O (Net of Commissions and Refunds) L Fiscal Year Amount Fiscal Year Amount Fiscal Year Amount 1940 44,170 1963 422,533 1986 4,739,023 L 1941 40,380 1964 468,243 1987 5,090,622 E 1942 57,062 1965 523,599 1988 5,532,660 C 1943 55,259 1966 585,584 1989 6,086,781 1944 56,906 1967 641,167 1990 6,802,402 T 1945 58,347 1968 703,270 1991 6,861,631 I 1946 1947 75,483 1969 92,519 1970 795,125 1992 904,279 1993 6,992,517 7,826,861 O 1948 101,588 1971 949,146 1994 8,444,864 N 1949 1950 102,947 1972 117,894 1973 1,145,094 1995 1,298,984 1996 9,115,243 9,928,508 S 1951 145,305 1974 1,454,888 1997 10,543,106 1952 220,505 1975 1,485,597 1998 11,090,777 A 1953 210,038 1976 1,607,948 1999 12,068,478 1954 216,092 1977 1,826,490 2000 13,041,655 N 1955 226,226 1978 2,094,166 2001 13,934,126 D 1956 283,154 1979 2,353,857 2002 13,044,947 1957 300,953 1980 2,624,813 2003 12,709,799 1958 303,953 1981 2,911,453 2004 13,670,638 T 1959 321,702 1982 3,161,548 2005 14,709,913 R 1960 352,008 1983 3,389,303 2006 16,341,090 1961 374,423 1984 3,818,550 2007 17,567,795 E 1962 383,718 1985 4,373,972 N D Monthly Department Collections (in 000's) MONTH FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 S July August 898,993 962,576 837,429 1,008,251 923,170 1,240,527 1,125,295 1,293,514 1,176,085 1,275,942 September October November December January 1,138,661 1,034,960 1,064,161 1,106,994 1,362,525 1,256,951 1,091,048 1,119,279 1,142,875 1,458,811 1,365,677 1,181,617 1,184,588 1,408,275 1,555,050 1,413,635 1,341,544 1,220,490 1,528,212 1,811,584 1,564,037 1,360,901 1,278,362 1,634,397 1,978,077 February March April May 990,809 833,900 956,831 1,293,337 923,714 937,196 1,304,267 1,394,347 771,545 1,127,440 1,276,168 1,443,257 797,282 1,248,194 1,324,724 1,696,667 961,225 1,174,222 1,309,159 2,140,232 June 1,272,147 1,344,916 1,523,000 1,589,510 1,681,040 Source: Central Accounting, Georgia Department of Revenue ("DOR"). NOTE: As of July 1, 2005, the Motor Vehicle Division returned to DOR. 21 2007 Statistical Report C CHART 1 - CHANGES IN MAJOR STATE TAX REVENUES FOR FISCAL YEARS 2005, 2006 and 2007 (in 000's and Unaudited) O L Other Revenues L Motor Vehicle Fees E Cigar and Cigarette Tax C T Liquor, Beer & Wine Tax I Corporate Income Tax O N Personal Income Tax S Prepaid Motor Fuel Sales Tax Motor Fuel Tax A 2005 2006 2007 N General Sales and Use Tax D Net Revenue Collections T housands 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 T R E Collections in Millions Percentage Changes Absolute Changes N 2005 2006 2007 '05 - '06 '06 - '07 '05 - '06 '06 - '07 D Net Revenue Collections $ 14,710 $ 16,341 $ 17,568 11.09% 7.51% 1,631 1,227 S General Sales and Use Tax Motor Fuel Tax 5,315 5,723 5,904 7.68% 3.16% 408 181 519 473 482 -8.86% 1.90% (46) 9 Prepaid Motor Fuel Sales Tax 336 371 468 10.42% 26.15% 35 97 Personal Income Tax 7,210 8,040 8,779 11.51% 9.19% 830 739 Corporate Income Tax 679 812 1,019 19.59% 25.49% 133 207 Liquor, Beer & Wine Tax 151 157 161 3.97% 2.55% 6 4 Cigar and Cigarette Tax 249 244 243 -2.01% -0.41% (5) (1) Motor Vehicle Fees - 253 294 - 16.21% 253 41 Other Revenues 587 270 211 -54.00% -21.85% (317) (59) 22 2007 Statistical Report TABLE H-2 Revenue Collections by Tax Type for Fiscal Years 2005, 2006 and 2007 C Dollar amounts for fiscal years ending June 30 (in 000's) Motor Fuel Excise Tax 518,831 473,062 481,970 O Cigar and Cigarette Tax Liquor Beer 249,057 44,062 243,542 44,024 242,950 48,731 L 82,697 86,953 86,556 L Wine SELECTIVE SALES (EXCISE) TAXES GENERAL SALES AND USE TAX 24,091 918,738 25,853 873,434 25,744 885,902 E 5,315,000 5,723,211 5,903,918 C PREPAID MOTOR FUEL SALES TAX (1) PERSONAL INCOME TAXES Financial Institutions Occupations Tax 336,459 7,210,446 371,160 8,039,731 468,390 8,778,933 T 15,102 16,139 16,347 I Corporation Net Worth Tax Corporate Income Tax CORPORATION INCOME AND LICENSE TAXES 29,948 679,001 35,188 811,536 27,874 974,909 O 724,051 862,863 1,019,130 N Tags and Registration Fees MOTOR VEHICLE FEES (2) - 252,548 294,467 - 252,548 294,467 S ESTATE TAXES 42,657 10,316 1,426 General Property Digest (Real and Tangible) Public Utilities, Ad Valorem Tax 63,263 (128) 4,398 (34) 75,170 52 A Public Service Commission (Utility Fees) 1,100 1,050 1,048 N Intangibles, Recording Fees Interest and Other Property Tax Revenues 1,812 570 169 19 (1,821) 267 D PROPERTY TAXES 66,618 5,602 74,716 Motor Carrier Collections & Distributions Motor Carrier Decals, Citations & Temp Permits (33,422) 341 (32,909) 14,652 (26,665) 205 T MOTOR CARRIER FUEL TAXES AND FEES (3) Coin-Operated Amusement Machines, Licenses Liquor Dealers, Licenses (33,081) (18,257) (26,460) R 1,257 493 775 238 1,856 354 E Beer Dealers, Licenses Cigar and Cigarette Dealers, Licenses Wine Dealers, Licenses 610 281 14 (231) 505 221 444 N 11 396 D Commercial Bus Licenses Contractors Fees - 33,430 29,863 S 5 - - Peace Officers & Prosecutors Training Fund - - - Unclaimed Property 71,736 73,869 84,272 State Children's Trust Fund - - - Local Sales Tax 1% Collection Fees 37,700 43,673 47,195 Other Collections (4) 16,705 68,226 47,203 OTHER TAXES OR FEES 129,024 220,482 211,594 TOTAL NET REVENUE COLLECTIONS (5) 14,709,913 16,341,090 17,567,795 Note: All the information provided in this table is taken from preliminary unaudited figures provided by the State Accounting Office (1) Collection of Prepaid Motor Fuel Sales Tax began January 1, 2004, 2nd Motor Fuel Tax collected prior to this date in FY 2004 is included (2) Tag and Title Registration returned to DOR on July 1, 2005. (3) Amounts for Motor Carrier Fuel (IFTA) Tax are included in "Motor Fuel Taxes" amounts as shown in Chart 1 (4) Commissions authorized by law for collecting and assessing totaled $65,101 in FY 2004, $63,033 in FY 2005, and $70,477 in FY 2006. Refunds paid through the Department of Administrative Services totaled $1,987,771 in FY 2004, $1,843,039 in FY 2005 and $2,129,743 in FY 2006. (5) Total are unaudited and include commissions paid to counties, compensation paid to vendors, and reimbursement to the budget fund 23 2007 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 $10,000,000 I $9,000,000 O N $8,000,000 S $7,000,000 $6,000,000 A N $5,000,000 D $4,000,000 $3,000,000 T R $2,000,000 E $1,000,000 N $0 D 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 S Other Sources Selective Sales Taxes (Includes Motor Fuel Excise Tax and all Tobacco and Alcohol Taxes) General Sales and Use Tax Personal & Corporate Income Tax 24 2007 Statistical Report TABLE H-3 Trend in Georgia's State Tax Revenues by Major Sources Fiscal Years 1996 thru 2007 C (Unaudited and in $ millions) O Breakdown of Grand Total by Major Source Fiscal Year Department of Revenue Other Agencies Grant Total (1) General Sales Selective Income Other Taxes L L and Use Sales Taxes Taxes (2) or Fees E 1996 9,929 350 10,279 3,951 827 4,930 571 C 1997 1998 10,543 11,091 376 10,919 393 11,484 4,067 4,006 849 5,462 871 6,083 541 524 T 1999 12,068 392 12,460 4,479 876 6,501 834 I 2000 13,041 409 13,450 4,807 958 7,032 653 O 2001 13,934 411 14,345 5,139 957 7,613 636 2002 13,128 467 13,595 4,621 1,013 7,279 682 N 2003 12,777 476 13,253 4,992 1,070 6,742 449 S 2004 13,671 509 14,180 4,902 1,223 7,279 776 2005 14,710 523 15,233 5,315 1,251 7,889 778 2006 16,341 567 16,908 5,723 1,216 8,852 550 A 2007 17,568 596 18,164 5,904 1,228 9,754 682 N 1996 96.6% 3.4% 100% 38.4% 8.0% 48.0% 5.6% D 2007 96.7% 3.3% 100.0% 32.5% 6.8% 53.7% 3.8% T TABLE H-4 R Comparative Trends in Georgia's Personal Income and State Income Tax Receipts, E Fiscal Years Ending 1996 thru 2007 (Unaudited) Fiscal Year Ending June 30 (i) Total Personal Income Amount Change from (millions of $) Prior Year (%) Personal Income Tax Receipts Net Amount ($000's) Change from Prior Year (%) "Income Elasticity Ratio (ii)" N D S 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 159,800 172,935 183,757 200,104 212,081 230,356 240,616 244,957 251,612 265,199 282,979 299,885 9.92 8.22 6.26 8.90 5.99 8.62 4.45 6.34 4.57 8.26 12.47 13.08 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 8,778,932 10.3 12.3 12.2 6.88 11.64 8.77 -3.01 -9.41 1.72 14.97 17.72 21.75 1.037 1.499 1.946 0.773 1.945 1.018 -0.677 -1.484 0.377 1.811 1.421 1.663 (i) Personal Income amounts are for immediately preceding calendar year. (ii) Ratio of the percentage change in tax receipts to percentage change in personal income. This is a measure of the sensitivity of personal income tax revenue to changes in personal income. A ratio of 1,000 would indicate an identical rate of change for income and tax yield. Source: U.S. Department of Commerce, Office of Economics: Georgia Department of Revenue. 25 2007 Statistical Report C CHART 3 Georgia, Southeast and United States Per Capita Income (Calendar Years and in $000's) O 40.0 M P 35.0 A 30.0 R Per Capita Income in 000's I 25.0 S 20.0 O N 15.0 S 10.0 5.0 0.0 Georgia Southeast U.S. 1996 23.1 22.1 24.3 1997 23.9 23.0 25.4 1998 25.4 24.2 26.9 1999 26.4 25.0 27.9 2000 28.0 26.5 29.8 2001 30.6 27.3 30.6 Source: U.S. Department of Commerce, Bureau of Economic Analysis:Released December 2006. 2002 28.5 27.7 30.8 2003 28.3 28.7 31.5 2004 29.9 29.6 33.1 2005 31.3 31.1 34.7 2006 33.2 32.0 36.6 CHART 4 Per Capita Personal Income Percent Increase Comparisons by Five-Years Periods (in Calendar Years) 60.0 50.0 Percentage Increase 40.0 30.0 20.0 10.0 - 1985 to 1990 1990 to 1995 1995 to 2000 2000 to 2005 2001 to 2006 Georgia Southeast United States 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 2001 to 2006 12.0 21.3 19.8 Source: U.S Department of Commerce, Bureau of Economic Analysis: Published December 2006 26 2007 Statistical Report CHART 5 C Georgia, Southeast Total Personal Income as a Percentage of United States by Calendar Year O M 25.00% P A 20.00% R I 15.00% S O Georgia Southeast N 10.00% S 5.00% 0.00% 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 Source: U.S. Department of Commerce: Bureau of Economic Analysis: Released December 2006 CHART 6 Total Personal Income Percent Increase Comparison by Period 70 60 50 40 Percent 30 20 10 0 Georgia Southeast U.S. 1985 to 1990 47.1 44.2 40.5 1990 to 1995 43.4 39.2 33.0 1995 to 2000 43.1 33.2 34.2 Source: U.S. Department of Commerce, Bureau of Economic Analysis: Released December 2006. 2000 to 2005 22.8 25.3 21.4 2001 to 2006 30.2 35.1 30.2 27 2007 Statistical Report C O M P A R I S O N S 28 $2,500 CHART 7 Per Capita Comparison of State Tax Collections: Calendar Year 2006 $2,000 $1,500 $1,000 $500 $0 TOTAL TAX REVENUE SALES & GROSS RECEIPTS LICENSES OTHER TAXES U.S. AVG. $2,373 $757 $151 $1,465 AL $1,855 $483 $105 $1,267 FL $2,056 $1,149 $105 $802 GA $1,819 $620 $58 $1,142 NC $2,326 $945 $139 $1,242 SC $1,796 $737 $100 $958 TOTAL TAX REVENUE SALES & GROSS RECEIPTS LICENSES OTHER TAXES Source: U.S. Department of Commerce, Bureau of Economic Analysis: Released December 2006 TN $1,764 $1,328 $195 $241 CHART 8 Selected State Tax Collections to $1,000 Personal Income Calendar Year 2006 $80 $70 $60 $50 $40 $30 $20 $10 2007 Statistical Report C O M P A R I S O N S 29 $0 U.S. AVG. AL FL GA NC SC TN TOTAL TAX REVENUE $65 $60 $56 $57 $72 $60 $55 SALES & GROSS RECEIPTS $30 $30 $42 $25 $29 $33 $41 LICENSES $4 $3 $3 $2 $4 $3 $6 INCOME & OTHER TAXES $30 $27 $12 $30 $38 $24 $7 TOTAL TAX REVENUE SALES & GROSS RECEIPTS LICENSES INCOME & OTHER TAXES Source: U..S. Department of Commerce, Bureau of Economic Analysis: Released December 2006 2007 Statistical Report S E L E C T E D T A X D A T A 30 TABLE 1 - Sales and Use Tax Revenues by Business Group Fiscal Year Ended June 30, 2007 (Unaudited and in 000's) BUSINESS GROUP Food Apparel General Merchandise Automotive Home Lumber Service Manufacturers Utilities Miscellaneous Total COLLECTIONS $819,441 $213,481 $774,009 $896,204 $533,673 $587,397 $442,189 $299,505 $707,998 $634,977 $5,908,875 Utilities 12.0% Manufacturers 5.1% PERCENT 13.9% 3.6% 13.1% 15.2% 9.0% 9.9% 7.5% 5.1% 12.0% 10.8% TOTAL ALL GROUPS $5,908,875 Accounting Adjustments Net TOTAL "NET COLLECTIONS" $5,903,918 Vendor Discount $53,077 Adjusted Total Revenue $5,956,995 NOTE: Data is for State tax only; excludes local taxes. Miscellaneous 10.8% Food 13.9% Apparel 3.6% Services 7.5% Lumber General Merchandise 9.9% Home 13.1% Fiscal Year9.E0%nded June 30, Automotive 20061(5U.2n%audited & in 000's) BUSINESS GROUP Food Apparel General Merchandise Automotive Home Lumber Service Manufacturers Utilities Miscellaneous Total COLLECTIONS $819,633 $198,801 $747,109 $852,560 $526,192 $591,547 $431,632 $293,166 $664,579 $615,590 $5,740,809 PERCENT 14.3% 3.5% 13.0% 14.9% 9.2% 10.3% 7.5% 5.1% 11.6% 10.7% TOTAL ALL GROUPS $5,740,809 Accounting Adjustments Net ($17,598) TOTAL "NET COLLECTIONS" $5,723,211 Vendor Discount $51,064 Adjusted Total Revenue $5,774,275 NOTE: Data is for State tax only; excludes local taxes. Manuf ac turers 5.1% Utilities 11.6% Miscellaneous 10.7% Food 14.3% Apparel 3.5% Services 7.5% Lumber 10.3% Home 9.2% Automotive 14.9% General Merchandise 13.0% Month January February March April May June July August September October November December Total 2007 Statistical Report TABLE 2 - Sales and Use Tax Collections by Month: Calendar Years 2003 thru 2006 (in 000's) S CY 2003 CY 2004 CY 2005 CY 2006 E L 428,415 461,515 526,457 656,558 E 491,600 450,029 455,396 416,312 C 398,698 400,865 471,240 496,289 T 408,081 428,148 465,015 466,796 E 502,456 442,890 480,289 461,208 D 436,958 527,921 536,350 570,688 373,836 401,711 486,030 484,663 T 382,919 501,059 532,524 519,675 A 415,877 439,098 483,671 487,446 X 452,126 456,524 456,114 511,183 390,804 442,556 477,256 429,190 D 407,146 434,347 516,136 582,516 A $5,088,916 $5,386,663 $5,886,478 $6,082,524 T A Sales & Use Tax Collection Comparison By Month and Year (in 000's) 800,000 600,000 400,000 200,000 0 J F M AM J J A SO ND 2003 2004 2005 2006 31 2007 Statistical Report S TABLE 3 - Growth Trend of Personal Income Tax by Calendar Year (in 000's) E CY of Earnings Number of Adjusted Gross Income Taxable Net Income Tax Liability (000's ) L Returns (000's) Reported (in 000's) Reported (000's) E 1994 2,964 96,300,663 65,123,187 3,559,131 1995 3,076 104,219,482 69,551,937 3,899,805 C 1996 3,166 112,437,195 79,372,476 4,357,859 T 1997 3,130 118,870,445 84,667,727 4,665,720 E 1998 3,337 132,507,265 93,022,750 5,125,991 1999 3,526 152,855,648 107,079,738 5,829,915 D 2000 3,629 157,455,921 117,845,448 6,361,264 2001 3,650 150,635,841 111,049,521 6,043,449 T 2002 2003 3,659 3,690 149,204,721 153,771,193 108,276,684 112,028,551 5,879,892 6,104,844 A 2004 3,776 165,421,204 122,448,097 6,712,680 X 2005 3,836 172,975,112 129,060,396 7,100,396 Annual Numerical Increase D CY of Earnings Number of Adjusted Gross Income Taxable Net Income Returns (000's) Reported (in 000's) Reported (000's) Tax Liability (000's ) A 1994 109 8,339,229 4,324,818 222,281 T 1995 112 A 1996 1997 90 -37 7,918,819 8,217,713 6,433,250 4,428,749 9,820,539 5,295,252 340,673 458,054 307,861 1998 207 13,636,821 8,355,023 460,271 1999 189 20,348,382 14,056,988 703,924 2000 104 4,600,273 10,765,710 531,349 2001 21 -6,820,079 -6,795,927 -317,814 2002 8 -1,431,121 -2,772,836 -163,557 2003 31 4,566,472 3,751,867 224,952 2004 87 11,650,011 10,419,546 607,836 2005 57 7,553,908 6,612,299 388,244 Annual Percentage Increase CY of Earnings Number of Adjusted Gross Income Taxable Net Income Returns (000's) Reported (in 000's) Reported (000's) Tax Liability (000's ) 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 3.83% 3.78% 2.94% -1.16% 6.63% 5.65% 2.94% 0.58% 0.23% 0.85% 2.35% 1.57% 9.48% 8.22% 7.89% 5.72% 11.47% 15.36% 3.01% -4.33% -0.95% 3.06% 7.58% 4.57% 7.11% 6.80% 14.12% 6.67% 9.87% 15.11% 10.05% -5.77% -2.50% 3.47% 9.30% 5.40% 6.66% 9.57% 11.75% 7.06% 9.86% 13.73% 9.11% -5.00% -2.71% 3.83% 9.96% 5.78% 32 2007 Statistical Report TABLE 4 Motor Fuel and Motor Carrier Detailed Revenue Data for Fiscal Year 2007 (Unaudited and in 000's) S MOTOR FUEL E GROSS TAXABLE GALLONAGE BY PRODUCT L Gasoline Diesel Fuel 5,016,695,269 1,744,579,705 E Special Fuel 16,491,614 C Aviation Gasoline 8,650,205 Other: Propane (LPG) 1,865,399 T Total Motor Fuel Gallons Gallons = 6,788,282 E TAX REVENUES BY PRODUCT (Dollars) D Gasoline 385,644 Diesel Fuel 134,448 Special Fuel 2,000 T Aviation Gasoline 83 Other (Undistributed by Fuel Type) (31,906) A Penalties & Interest - Motor Fuel 442 Subtotal Motor Fuel Collections X $ 490,712 LESS - EXPENSE TO COLLECT Vendors Compensation LESS - REFUNDS (Retail Dealer and Agriculture) Motor Fuel Refunds (Agricultural & Retail Dealers) Distributor Refunds & Adjustments Sub-total Refunds Total Expenses and Refunds D (6,602) A T (2,140) A (2,140) (8,742) MOTOR FUEL TAX REVENUE, MOTOR FUELS (Net of Commissions and Refunds) $ 481,970 PREPAID STATE TAX Prepaid State Tax (i) PREPAID MOTOR FUEL STATE TAX 468,390 MOTOR CARRIER $ 468,390 SOURCE AND AMOUNT OF REVENUE (Dollars) Motor Carrier Mileage Tax IFTA Jurisdictional Distributions Subtotal Motor Carrier Collections & Distributions 11,764 (38,429) (26,665) MOTOR FUEL TRUCK REGISTRATION FEES Adjustments, Net (Citations) IFTA Registrations Fees (1) 206 Subtotal Motor Fuel Truck Registration Fees 205 TOTAL MOTOR CARRIER TAX & REGISTRATION FEES $ (26,460) (i) The 2003 General Assembly, through House Bill 43 (Act 343) changed the method of collecting and remitting the three (3%) percent Second Motor Fuel Tax and the one (1%) percent 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 on indexed retail sales price converted to a cent per gallon rate. 33 2007 Statistical Report S E L E C T E D T A X D A T A 34 NUMBER OF INCOME LEVEL RETURNS (000's) Over Over Over Over Over Over Over Over Over Over Over Over Over Over Over Over Over Over Over Over Over Over To Totals MILLION 500,000 100,000 50,000 30,000 25,000 20,000 15,000 14,000 13,000 12,000 11,000 10,000 9,000 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 1,000 7 11 312 647 618 234 268 296 64 63 64 72 66 65 67 76 67 68 68 68 66 61 510 3,836 TABLE 5 - Georgia Personal Income - 2005 Returns by Income Class % TOTAL RETURNS NET INCOME % TOTAL AVERAGE NTI TOTAL TAX AVERAGE TAX EXEMPTIONS (in 000's) INCOME (in 000's) (in 000's) (in 000's) (in 000's) 0.18% 0.28% 8.12% 16.87% 16.12% 6.09% 6.98% 7.70% 1.66% 1.64% 1.68% 1.87% 1.73% 1.70% 1.74% 1.97% 1.75% 1.78% 1.78% 1.78% 1.72% 1.59% 13.29% 17,723,362 6,290,185 39,477,344 31,134,206 14,996,704 3,650,022 3,182,737 2,373,740 359,205 305,546 259,253 217,425 176,859 149,620 111,146 87,540 55,114 20,315 344 65 55 25 8,489,584 129,060,396 13.73% 4.87% 30.59% 24.12% 11.62% 2.83% 2.47% 1.84% 0.28% 0.24% 0.20% 0.17% 0.14% 0.12% 0.09% 0.07% 0.04% 0.02% 0.00% 0.00% 0.00% 0.00% 6.58% 2,504 590 127 48 24 16 12 8 6 5 4 3 3 2 2 1 1 0 0 0 0 0 17 3,373 1,061,631 374,754 2,289,828 1,710,975 762,204 169,462 136,413 88,772 11,774 9,532 7,599 5,974 4,559 3,486 2,293 1,577 816 202 5 1 3 1 458,963 7,100,824 150,011 35,178 7,351 2,645 1,233 725 510 300 185 152 118 83 69 53 34 21 12 3 0 0 0 0 900 1,851 7 12 346 606 510 213 245 260 56 54 55 67 52 44 42 44 30 26 23 20 16 11 272 3,011 TITLE OF FIELD NUMBER FED. AGI ADJ TO FED ADJ TO FED GA. AGI DEDUCTIONS ITEMIZED WITHHELD CR FROM EST LOW INCOME CRE TOTAL CREDIT TP OVER 65 3,781 42 616 3,371 1,396 2,109 3,282 180 1,018 4,480 332 $ AMOUNT (in 000's) 284,291,265 438,514 -9,874,647 CR 172,975,112 29,621,647 5,188,096 6,642,731 1,334,615 24,595 8,001,847 FOR OTHER YEARS TOTAL RETURNS TOTAL TAX TOTAL WITHHELD TOTAL PENALTY JOINT SEPARATE SINGLE HEAD OF HOUSEHOLD NUMBER (in 000's) 148 41 102 11 $ AMOUNT (in 000's) 287,293 177,986 959 RESIDENT NON-RESIDENT 1,350 133 70 11 1,373 87 784 28 2007 Statistical Report TABLE 5 Revenue From Selective Excise Taxes and Business License Fees Fiscal Year 2007 BEER TOBACCO LIQUOR Beer Taxes Fines and Forfeitures Refunds Total Stamp Sales Fines and Forfeitures Refunds Total Liquor Taxes Fines and Forfeitures Refunds Pre-License Investigations Total MOTOR FUELS (Table 4) WINE Wine Taxes Fines and Forfeitures Refunds Total TOTAL SELECTIVE EXCISE TAXES BUSINESS LICENSES FEES (Number of Licensees) ($ Amounts in 000's) BEER DEALERS License and Brand Registration (161) Wholesaler Licenses (74) Retailer Licenses (20,491) Special Permits (367) Total CIGAR AND CIGARETTE DEALERS Wholesaler, Manufacturer & Importer Licenses Manufacturer Representative Licenses LIQUOR DEALERS Total License and Brand Registration (324) Wholesaler Licenses & Permits (46) Retailer Licenses (7,317) Special Permits (214) Retail In-Room Service License Fees WINE DEALERS Total License and Brand Registration (1,317) Wholesaler Licenses & Permits (101) Retailer Licenses (11,855) Special Permits (260) Total COIN-OPERATED AMUSEMENT MACHINES Annual Licenses and Permit Fees Refunds (-) Total COMMERCIAL BUS LICENSES Licenses Refunds (-) Total TOTAL, BUSINESS LICENSE FEES S E 85,956 L 603 (3) E $ 86,556 C 242,805 T 150 (6) E $ 242,950 D 48,385 58 (1) T 289 A $ 48,731 $ 481,970 X 25,733 13 D (2) A $ 25,744 $ 885,902 T A 1 21 397 26 $ 444 11 0 $ 11 20 47 253 32 2 $ 354 1 31 349 14 $ 396 1,855 0 $ 1,855 39,733 (9,870) $ 29,863 $ 32,923 35 2007 Statistical Report S TABLE 7 E Growth in Sales & Use Tax Distributions to the General Fund and 1% to Counties L E Growth in Sales & Use Tax Deposits Paid to the State Treasury (in 000's) C FY 2005 FY 2006 FY 2007 % Chg 06 - 07 T E $5,281,929 $5,745,409 $5,948,545 3.5% D Growth in Distribution of One (1%) Local Option Sales Tax Paid to Counties (in 000's) T FY 2005 FY 2006 FY 2007 % Chg 06 - 07 A X $1,433,330 $1,606,221 $1,698,403 5.7% D A T A RETURN TYPE TABLE 8 Electronic Filing Results for Fiscal Year 2007 (in 000's) TAXES DUE REFUND TOTAL Paper Returns 449 2D Barcode 163 Total Scanned Returns 612 Electronic Filing 361 Total Electronic Returns 361 Total All Returns 973 816 306 1,122 2,118 2,118 3,240 1,265 469 1,734 2,479 2,479 4,213 36 2007 Statistical Report TABLE 9 Taxable Values and Tax Rates, State of Georgia for General Property and Public Utilities, Selected Years: Fiscal Year 1910 thru 2006 FY 1910 1920 1930 1940 1950 1960 1970 1980 1990 2000 2004 2005 2006 State Rate Grand Total (Per $1000 value) 5.00 766,889 5.00 1,346,889 5.00 1,303,462 5.00 917,612 5.00 1,487,323 0.25 3,031,881 0.25 9,148,736 0.25 39,169,215 0.25 104,270,104 0.25 201,251,237 0.25 272,207,115 0.25 291,219,580 0.25 318,095,398 Ne t Taxable Value s (in 000's) Grand Total Public Utilities 10 Yr 20 Yr Public Utilities 10 Yr 20 Yr Growth Rate Growth Rate Growth Rate Growth Rate 77% 124,337 175% 76% 212% 165,410 33% 266% -3% 70% 216,232 31% 74% -30% -32% 165,146 -24% 0% 62% 14% 247,148 50% 14% 104% 230% 423,707 71% 157% 202% 515% 1,157,333 173% 368% 328% 1192% 3,834,604 231% 805% 166% 1040% 8,068,762 110% 597% 93% 414% 10,313,948 28% 169% 35% 161% 11,330,385 10% 40% 7% 45% 11,549,924 2% 12% 9% 17% 12,135,793 5% 7% Ge neral Prope rty (net of exemptions) (in 000's) FY 1910 1920 1930 1940 1950 1960 1970 1980 1990 2000 2004 2005 2006 Total 642,551 1,181,476 1,087,229 752,466 1,240,174 2,608,171 7,991,398 35,334,601 96,201,335 190,937,287 260,876,732 279,669,656 305,959,605 Ge ne ral Prope rty (ne t of e xe mptions) (in 000's) 10 Yr 20 Yr 10 Yr 20 Yr Real Property Growth Rate Growth Rate Growth Rate Growth Rate 66% 389,394 64% 84% 205% 714,151 83% 201% -8% 69% 776,073 9% 99% -31% -36% 500,610 -35% -30% 65% 14% 669,405 34% -14% 110% 247% 1,560,867 133% 212% 206% 544% 6,945,928 345% 938% 342% 1255% 25,323,247 265% 1522% 172% 1104% 71,614,692 183% 931% 98% 440% 146,053,491 104% 477% 37% 171% 217,607,321 49% 204% 7% 46% 236,646,531 9% 62% 10% 17% 251,602,699 11% 21% Personal 10 Yr Prop ert y 253,156 467,322 311,155 251,857 570,769 1,047,301 1,045,457 10,011,336 24,586,632 44,883,790 43,269,408 43,023,125 54,356,906 Growth Rate 69% 85% -33% -19% 127% 83% 0% 858% 146% 83% -4% -1% -1% TABLE 10 Summary of Net Property Tax Collections by Category, Fiscal Year 2007 (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) Total DOLLARS $75,170 52 (1,821) 267 1,048 74,716 NOTE: In previous Statistical reports, the above years represented distribution by Digest year, which was the prior calendar year. S E L E C T E D T A X D A T A 37 2007 Statistical Report S TABLE 11 E Values of General Property, Public Utilities Dollars by Class of Property L Fiscal Years 2006 and 2007 E C CLASS OF PROPERTY T General Property E Real Estate FAIR MARKET VALUES NET CHANGE Fiscal Year 2006 Fiscal Year 2007 FISCAL YEAR (000's) (000's) 2006 to 2007 604,168,858 672,012,711 67,843,853 D Motor Vehicles Other Personal Tangible Property 52,602,433 90,187,088 51,793,246 93,390,207 (809,187) 3,203,119 Total, Gross Value T Exemptions, Homestead, 746,958,379 817,196,164 70,237,785 A Agriculture and Freeport X Total Net Taxable General Property 47,784,238 699,174,141 52,297,151 764,899,013 4,512,913 65,724,872 Public Utilities - Gross (1) Market Value D Railroads 2,131,241 2,109,463 (21,778) A Telephones Electric T Gas 6,931,501 18,469,029 1,335,712 6,054,613 19,257,801 1,336,950 (876,888) 788,772 1,238 A Pipeline 821,463 877,890 56,427 Flight Equipment 1,841,534 1,929,916 88,382 Total Taxable Public Utilities 31,530,479 31,566,635 36,153 Grand Total Taxable Value 730,704,621 796,465,646 65,761,025 TABLE 11A Homestead Taxpayer Relief Grant Distribution ("HTRG") by Fiscal Year (in 000's) Year 2000 2001 2002 2003 2004 2005 2006 2007 Payment to Counties $75,575 157,823 243,710 374,212 392,394 412,826 419,364 424,625 $2,500,529 NOTE: In previo us s tatis tical repo rts , the abo ve years repres ented dis tributio n by Diges t year, which was the prio r calendar year 38 2007 Statistical Report TABLE 12 Calendar Year 2005 Personal Income Tax Data by County of Residence S 2005 RESIDENT NUMBER OF RETURNS TABULATED ADJUSTED GROSS INCOME LESS DEFICIT AMOUNT OF TAX LIABILITY E TOTAL AGI COUNTY POPULATION ESTIMATE (Actual) TOTAL (Actual) PER 100 RESIDENTS (Actual) TOTAL (000's) AVERAGE PER RETURN (Actual $$) NET TAXABLE INCOME (in 000's) TOTAL (in 000's) AVERAGE PER RETURN (Actual $$) GROWTH INDEX 1987 = 100 L E 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 17,892 7,965 10,418 4,137 45,314 16,101 59,920 89,049 17,369 16,735 154,381 12,210 15,474 16,269 28,575 62,011 23,154 22,837 6,025 45,751 10,352 104,386 60,736 10,714 238,039 12,406 26,499 184,360 111,661 3,232 266,614 6,992 663,528 39,588 43,886 103,490 16,311 109,769 12,837 21,884 16,129 19,825 28,412 713,679 19,521 11,703 94,998 112,914 6,589 2,740 3,788 1,263 16,204 6,737 23,975 35,992 6,537 6,158 58,371 4,529 5,622 5,731 10,916 20,730 8,703 8,610 1,935 15,131 3,678 39,526 22,036 3,086 96,641 1,335 9,630 77,774 38,420 1,072 98,761 2,320 269,131 13,778 15,669 42,529 5,990 40,554 4,577 8,178 5,464 7,930 10,177 272,244 7,026 4,381 35,747 47,018 37 208,310 34 72,785 36 116,564 31 37,140 36 545,354 42 239,515 40 973,934 40 1,488,844 38 207,748 37 196,642 38 2,115,388 37 159,849 36 178,497 35 162,463 38 530,924 33 776,353 38 260,674 38 319,775 32 56,067 33 530,945 36 117,113 38 1,622,027 36 846,788 29 99,522 41 4,393,840 11 27,934 36 284,605 42 4,553,753 34 1,537,261 33 28,865 37 3,088,773 33 72,245 41 16,281,819 35 462,804 36 499,148 41 2,327,925 37 186,114 37 1,627,853 36 153,644 37 259,110 34 189,704 40 412,560 36 329,500 38 13,244,876 36 215,005 37 122,596 38 1,255,880 42 2,019,735 31,615 26,564 30,772 29,406 33,656 35,552 40,623 41,366 31,780 31,933 36,240 35,294 31,750 28,348 48,637 37,451 29,952 37,140 28,975 35,090 31,842 41,037 38,427 32,250 45,466 20,925 29,554 58,551 40,012 26,927 31,275 31,140 60,498 33,590 31,856 54,737 31,071 40,140 33,569 31,684 34,719 52,025 32,377 48,651 30,601 27,984 35,132 42,957 132,983 44,429 75,397 24,601 351,091 157,720 653,354 991,066 140,517 133,631 1,448,167 109,101 118,338 107,179 379,674 529,037 166,817 204,653 35,782 370,548 75,537 1,132,488 594,287 66,739 3,163,320 18,559 190,881 3,246,447 1,096,266 18,531 1,815,922 46,794 12,089,806 307,854 333,762 1,708,068 121,889 1,099,403 98,396 169,450 133,865 292,239 215,458 9,402,178 142,847 76,898 825,496 1,346,023 6,941 2,217 3,909 1,278 18,417 8,335 34,973 53,190 7,375 7,016 78,004 5,808 6,166 5,536 20,848 28,495 8,611 10,844 1,843 19,666 3,977 61,251 31,803 3,495 174,165 911 9,837 180,513 59,616 949 92,701 2,431 678,748 16,266 17,543 94,831 6,326 58,894 5,140 8,939 7,097 16,157 11,358 518,804 7,462 3,940 44,047 72,514 1,053 809 1,032 1,012 1,137 1,237 1,459 1,478 1,128 1,139 1,336 1,282 1,097 966 1,910 1,375 989 1,259 952 1,300 1,081 1,550 1,443 1,132 1,802 682 1,021 2,321 1,552 885 939 1,048 2,522 1,181 1,120 2,230 1,056 1,452 1,123 1,093 1,299 2,037 1,116 1,906 1,062 899 1,232 1,542 C 203 223 T 214 210 E 186 446 D 428 331 187 216 T 141 199 A 318 250 X 498 312 209 D 305 177 A 385 265 T 282 306 A 234 233 163 179 572 227 209 179 199 288 254 216 410 223 340 324 212 290 559 218 218 210 217 159 291 39 2007 Statistical Report S TABLE 12 Calendar Year 2005 Personal Income Tax Data by County of Residence E NUMBER OF RETURNS ADJUSTED GROSS INCOME LESS AMOUNT OF TAX LIABILITY L E C COUNTY 2005 RESIDENT POPULATION ESTIMATE (Actual) TABULATED TOTAL (Actual) PER 100 RESIDENTS (Actual) DEFICIT TOTAL (000's) AVERAGE PER RETURN (Actual $$) NET TAXABLE INCOME (in 000's) TOTAL (in 000's) AVERAGE PER RETURN (Actual $$) TOTAL AGI GROWTH INDEX 1987 = 100 T Early E Echols Effingham D Elbert Emanuel Evans T Fannin Fayette A Floyd X Forsyth Franklin Fulton Gilmer D Glascock A Glynn Gordon T Grady Greene A 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 12,068 4,207 46,842 20,741 22,186 11,354 21,812 104,186 94,362 140,804 21,560 934,242 27,349 2,670 71,639 50,227 24,508 15,570 726,790 39,621 166,302 9,713 28,335 27,697 23,953 11,336 168,204 125,576 10,227 52,357 13,144 13,082 16,783 8,715 9,522 26,744 16,605 7,521 46,939 31,137 60,688 8,283 11,122 96,756 24,529 13,725 27,442 7,222 4,220 1,044 18,248 8,166 8,428 4,159 8,494 40,557 36,586 52,766 9,063 327,696 10,121 974 30,420 20,224 8,311 6,229 286,410 15,111 67,511 3,278 10,619 11,288 9,619 3,910 70,732 50,568 3,582 21,256 5,367 5,275 6,842 2,991 2,902 10,830 6,585 2,554 18,893 10,748 16,386 3,178 2,872 35,673 9,622 3,853 10,623 2,418 35 132,316 25 31,088 39 802,702 39 260,450 38 234,501 37 136,802 39 299,387 39 2,755,915 39 1,477,972 37 4,187,493 42 289,772 35 25,587,478 37 382,478 36 31,646 42 1,567,128 40 752,456 34 277,427 40 353,911 39 15,620,795 38 580,824 41 3,342,965 34 90,192 37 377,372 41 587,752 40 320,299 34 132,736 42 3,380,602 40 2,053,614 35 116,309 41 914,711 41 206,699 40 162,327 41 195,620 34 83,891 30 82,324 40 459,666 40 220,963 34 72,682 40 652,302 35 512,272 27 501,071 38 108,221 26 82,741 37 1,327,044 39 380,684 28 106,254 39 368,419 33 76,883 31,354 29,778 43,988 31,894 27,824 32,893 35,247 67,952 40,397 79,360 31,973 78,083 37,791 32,491 51,516 37,206 33,381 56,817 54,540 38,437 49,517 27,514 35,537 52,069 33,299 33,948 47,795 40,611 32,470 43,033 38,513 30,773 28,591 28,048 28,368 42,444 33,555 28,458 34,526 47,662 30,579 34,053 28,810 37,200 39,564 27,577 34,681 31,796 88,413 20,388 553,693 173,595 143,187 91,386 202,536 2,009,616 1,028,292 3,128,869 193,693 20,114,711 259,312 20,603 1,148,114 510,056 188,913 259,390 10,907,183 393,459 2,323,657 52,460 253,037 409,804 216,548 85,388 2,223,451 1,443,689 78,349 619,833 133,155 103,938 119,420 52,673 51,092 312,183 142,703 46,482 431,300 354,604 322,029 73,187 51,568 921,485 260,611 65,737 246,093 49,803 4,653 1,056 29,908 9,098 7,339 4,833 10,873 113,595 55,776 177,660 10,254 1,153,377 13,932 1,073 63,930 27,095 10,002 14,558 603,274 21,091 127,626 2,606 13,460 22,562 11,489 4,448 120,642 77,856 4,122 33,484 7,076 5,395 6,082 2,687 2,604 16,831 7,492 2,391 22,853 19,284 16,725 3,896 2,633 49,581 14,025 3,325 13,003 2,587 1,103 1,012 1,639 1,114 871 1,162 1,280 2,801 1,525 3,367 1,131 3,520 1,377 1,101 2,102 1,340 1,203 2,337 2,106 1,396 1,890 795 1,268 1,999 1,194 1,138 1,706 1,540 1,151 1,575 1,318 1,023 889 898 897 1,554 1,138 936 1,210 1,794 1,021 1,226 917 1,390 1,458 863 1,224 1,070 180 369 474 192 194 249 322 378 203 1,073 237 297 400 194 279 253 248 437 395 266 366 197 244 437 241 842 602 264 255 423 353 193 175 187 169 324 245 248 223 478 355 237 361 257 439 142 245 254 40 2007 Statistical Report TABLE 12 Calendar Year 2005 Personal Income Tax Data by County of Residence S NUMBER OF RETURNS ADJUSTED GROSS INCOME LESS E AMOUNT OF TAX LIABILITY COUNTY 2005 RESIDENT POPULATION ESTIMATE (Actual) TABULATED TOTAL (Actual) PER 100 RESIDENTS (Actual) DEFICIT TOTAL (000's) AVERAGE PER RETURN (Actual $$) NET TAXABLE INCOME (in 000's) TOTAL (in 000's) AVERAGE PER RETURN (Actual $$) TOTAL AGI GROWTH INDEX 1987 = 100 L E C McDuffie McIntosh Meriwether Miller Mitchell Monroe Montgomery Morgan Murray 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 Troup Turner Twiggs Union 21,680 11,000 22,754 6,161 23,710 23,734 8,938 17,524 40,814 185,799 86,529 29,760 13,601 112,566 24,481 28,440 17,120 16,073 40,436 9,757 19,703 2,461 16,265 7,282 194,135 78,398 4,101 15,288 9,191 61,262 25,044 4,878 32,507 6,639 1,835 23,181 8,826 13,341 10,684 44,643 40,731 27,169 10,281 6,734 62,632 9,436 10,273 20,079 8,658 4,237 8,608 2,149 8,258 9,913 2,905 7,236 14,158 70,590 34,493 12,284 5,266 46,445 9,789 11,711 6,497 6,689 15,324 3,415 8,205 741 6,307 2,556 72,855 31,099 1,477 5,705 3,386 24,611 9,855 1,587 11,407 2,572 665 6,888 3,189 4,073 3,724 16,989 15,445 9,895 4,125 2,239 24,186 3,538 3,801 7,565 40 287,115 39 143,323 38 277,116 35 69,572 35 234,927 42 541,425 33 90,432 41 361,964 35 480,072 38 2,883,371 40 1,435,689 41 818,480 39 192,327 41 2,169,623 40 350,954 41 583,187 38 230,745 42 279,810 38 497,482 35 118,438 42 362,188 30 20,898 39 254,827 35 69,476 38 2,438,130 40 1,372,394 36 55,581 37 164,131 37 106,698 40 848,557 39 319,530 33 41,753 35 388,849 39 81,455 36 16,188 30 211,441 36 98,855 31 109,392 35 126,912 38 717,528 38 541,387 36 328,715 40 164,585 33 61,959 39 935,506 37 97,973 37 115,883 38 298,476 33,162 33,827 32,193 32,374 28,448 54,618 31,130 50,023 33,908 40,847 41,623 66,630 36,523 46,714 35,852 49,798 35,516 41,831 32,464 34,682 44,142 28,203 40,404 27,182 33,466 44,130 37,631 28,770 31,512 34,479 32,423 26,309 34,089 31,670 24,342 30,697 30,999 26,858 34,080 42,235 35,053 33,220 39,899 27,673 38,680 27,692 30,487 39,455 184,527 93,147 175,528 46,242 148,636 392,856 57,870 254,044 321,604 2,022,236 931,608 606,559 130,096 1,463,699 230,567 411,876 155,615 182,835 330,809 78,937 252,983 13,896 175,386 44,185 1,635,321 912,316 39,041 103,334 69,000 544,903 216,905 26,736 258,321 50,512 9,711 137,242 63,201 66,865 84,191 515,024 357,211 214,688 118,047 37,853 630,282 60,676 74,731 209,811 9,671 4,929 9,156 2,439 7,596 21,879 3,002 14,034 16,712 110,212 49,885 34,150 6,898 79,124 12,239 22,680 8,281 9,815 17,338 4,190 13,824 721 9,534 2,264 86,797 49,408 2,087 5,316 3,636 28,792 11,495 1,359 13,679 2,620 485 7,148 3,298 3,401 4,462 28,126 18,964 11,358 6,461 1,926 33,809 3,122 3,850 11,437 1,117 1,163 1,064 1,135 920 2,207 1,033 1,940 1,180 1,561 1,446 2,780 1,310 1,704 1,250 1,937 1,275 1,467 1,131 1,227 1,685 973 1,512 886 1,191 1,589 1,413 932 1,074 1,170 1,166 856 1,199 1,019 730 1,038 1,034 835 1,198 1,656 1,228 1,148 1,566 860 1,398 883 1,013 1,512 208 T 282 E 204 181 D 204 438 233 T 377 248 A 215 X 406 547 315 699 D 219 A 404 296 T 372 A 194 209 375 294 333 170 163 246 262 189 203 190 177 150 191 224 157 216 199 162 200 243 217 198 419 200 206 195 216 452 41 2007 Statistical Report S TABLE 12 Calendar Year 2005 Personal Income Tax Data by County of Residence E NUMBER OF RETURNS ADJUSTED GROSS INCOME AMOUNT OF TAX LIABILITY L 2005 RESIDENT TABULATED LESS DEFICIT TOTAL AGI E C COUNTY POPULATION ESTIMATE (Actual) TOTAL (Actual) PER 100 RESIDENTS (Actual) TOTAL (000's) AVERAGE PER RETURN (Actual $$) NET TAXABLE INCOME (in 000's) TOTAL (in 000's) AVERAGE PER RETURN (Actual $$) GROWTH INDEX 1987 = 100 T Upson E Walker D Walton Ware Warren T Washington Wayne A Webster X Wheeler White Whitfield Wilcox D Wilkes A Wilkinson Worth T Other 27,660 10,533 38 334,365 31,745 222,477 11,654 1,106 175 63,812 24,106 38 810,602 33,627 561,580 29,658 1,230 196 75,670 30,076 40 1,421,293 47,257 963,073 52,472 1,745 477 35,353 13,290 38 420,377 31,631 282,447 14,922 1,123 168 6,067 2,386 39 69,999 29,337 42,936 2,195 920 203 19,998 7,617 38 298,783 39,226 204,565 11,031 1,448 220 28,536 9,789 34 332,949 34,013 217,178 11,477 1,172 226 2,254 880 39 26,635 30,267 17,729 921 1,047 225 6,703 1,709 25 47,302 27,678 28,344 1,434 839 191 24,024 9,462 39 355,856 37,609 236,763 12,692 1,341 382 91,099 36,955 41 1,688,550 45,692 1,188,023 64,624 1,749 225 8,629 2,448 28 72,357 29,558 47,563 2,463 1,006 183 10,480 4,045 39 207,119 51,204 163,096 9,132 2,258 259 10,094 4,050 40 126,498 31,234 80,188 4,143 1,023 155 21,849 8,204 38 269,111 32,802 176,204 9,234 1,126 239 350,665 5,980,068 40,474 10,603,371 579,935 2,755 464 A TOTAL 9,132,553 3,835,660 42 172,975,109 5,852,162 129,060,376 7,100,925 214,344 288 NOTE: The total AGI Growth Index is based on 1987 AGI. 42 2007 Statistical Report TABLE 13 - Selected Tax Statistics and Estimates by County, Calendar Year 2006 S COUNTY ASSESSED VALUE ($1,000'S) (1) COUNTY 1% TAX DISTRIBUTION ($1,000'S) E GENERAL PROPERTY GROSS NET NET PUBLIC UTILITY LOST SPLOST ELOST TOTAL L Appling Atkinson Bacon Baker 297,615 138,247 199,586 121,469 278,151 329,363 3,409 3,413 3,409 10,231 E 117,310 5,704 667 676 676 2,019 C 187,697 112,913 11,181 5,794 1,282 258 1,314 255 1,312 257 3,908 770 T Baldwin Banks Barrow 1,033,826 974,982 57,221 6,895 6,866 6,891 20,652 E 648,855 517,369 18,592 3,303 3,267 3,312 9,882 1,921,840 1,704,666 44,332 9,506 9,280 9,240 28,026 D Bartow 2,819,996 2,685,032 208,344 21,724 21,690 21,594 65,008 Ben Hill Berrien 376,052 393,452 333,731 15,722 2,525 2,548 2,512 7,585 293,292 13,941 1,724 1,722 1,721 5,167 T Bibb Bleckley Brantley 3,955,352 3,743,284 116,646 32,090 31,066 24,985 88,141 A 221,398 206,638 9,177 1,089 778 1,086 2,953 287,467 267,152 19,624 1,371 1,336 1,414 4,121 X Brooks 400,056 336,224 14,061 1,238 1,262 1,251 3,751 Bryan Bulloch Burke Butts 1,090,664 1,062,867 22,669 4,056 4,056 4,186 12,298 1,523,371 1,348,807 42,845 10,413 10,378 10,398 31,189 D 524,956 702,458 438,355 586,297 1,155,328 39,076 3,328 4,812 3,309 4,811 - 4,787 6,637 14,410 A Calhoun Camden Candler 98,095 91,289 7,399 449 450 449 1,348 T 1,221,234 1,193,122 38,931 8,781 8,768 57 17,606 218,427 194,354 9,011 1,436 1,416 1,413 4,265 A Carroll 2,695,480 2,497,770 91,992 16,780 16,775 16,722 50,277 Catoosa 1,601,787 1,488,873 37,519 9,564 9,583 9,560 28,707 Charlton 240,298 219,940 20,997 1,142 1,135 1,123 3,400 Chatham 11,581,547 10,821,590 235,587 64,060 63,944 1 128,005 Chattahoochee 52,135 49,638 4,515 461 444 453 1,358 Chattooga 576,391 526,414 17,669 2,619 2,628 2,610 7,857 Cherokee 7,592,199 7,227,600 132,572 - 31,674 31,530 63,204 Clarke 3,373,049 3,221,180 71,315 20,221 20,225 20,203 60,649 Clay 96,177 82,971 6,468 356 358 359 1,073 Clayton 7,749,763 7,401,862 903,746 55,251 55,235 55,306 165,792 Clinch 151,628 137,664 14,382 763 774 770 2,307 Cobb 29,795,709 28,102,924 490,700 - 108,539 138,959 247,498 Coffee 885,786 746,104 27,689 5,990 5,910 5,920 17,820 Colquitt 730,391 680,687 30,875 5,821 5,833 5,822 17,476 Columbia 3,542,744 3,343,599 54,301 16,111 16,068 16,055 48,234 Cook 410,650 318,727 13,954 2,083 2,088 2,098 6,269 Coweta 3,827,367 3,631,700 164,236 20,099 20,102 20,053 60,254 Crawford 234,486 217,782 13,148 661 668 669 1,998 Crisp 556,808 491,679 7,192 4,615 4,616 4,622 13,853 Dade 452,351 418,410 15,422 2,575 2,567 2,571 7,713 Dawson 1,295,324 1,186,364 19,417 5,872 5,858 5,840 17,570 Decatur 748,673 656,838 31,138 4,982 4,984 4,997 14,963 DeKalb 25,041,044 24,383,692 477,637 101,043 - 108,595 209,638 Dodge 421,405 354,053 20,113 2,125 2,124 2,126 6,375 Dooly 269,017 227,027 12,670 1,528 1,527 1,520 4,575 Dougherty 1,998,896 1,820,595 59,597 18,202 18,202 17,860 54,264 Douglas 3,990,619 3,764,996 97,473 25,385 25,278 25,274 75,937 Early 302,304 274,352 19,335 2,019 2,019 2,019 6,057 Echols 110,531 103,060 4,710 157 155 155 467 Effingham 1,280,022 1,203,375 126,664 8,288 8,294 8,409 24,991 43 2007 Statistical Report S E L E C T E D T A X D A T A 44 COUNTY Elbert Emanuel 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 TABLE 13 - Selected Tax Statistics and Estimates by County. Calendar Year 2006 ASSESSED VALUE ($1,000'S) (1) COUNTY 1% TAX DISTRIBUTION ($1,000'S) GENERAL PROPERTY GROSS NET NET PUBLIC UTILITY LOST SPLOST ELOST TOTAL 532,690 474,871 229,461 925,923 5,124,228 2,637,851 8,337,553 865,386 47,494,227 1,299,098 62,710 4,838,644 1,552,243 698,199 1,516,926 29,991,864 1,299,112 5,782,433 276,194 695,356 918,963 1,064,840 299,466 6,690,425 3,336,990 209,489 1,999,523 560,715 264,072 461,699 150,928 166,541 591,589 444,003 102,669 1,275,750 820,081 984,207 293,024 132,801 2,553,484 1,047,404 333,344 646,575 208,798 532,923 437,297 597,612 170,211 585,122 746,250 163,921 941,850 951,165 465,215 398,723 213,896 855,716 4,938,484 2,446,218 7,895,766 643,564 45,751,370 1,126,097 59,389 4,648,977 1,415,403 561,889 1,415,115 28,567,101 1,154,889 5,339,981 246,800 621,722 880,824 946,990 254,540 6,140,062 3,120,112 176,366 1,780,560 404,241 245,183 375,285 138,902 132,109 550,131 391,313 97,659 1,104,158 745,155 922,734 257,238 125,732 2,402,212 913,330 284,494 575,923 184,462 480,992 419,581 465,970 143,400 465,766 691,025 145,882 708,663 917,641 23,241 18,048 6,104 18,412 64,713 361,006 92,168 21,245 1,091,205 26,953 3,580 74,841 34,565 15,877 24,717 441,877 49,839 111,856 35,879 35,261 74,419 29,541 119,228 100,127 79,474 14,420 53,826 25,291 12,885 24,927 13,384 6,540 44,955 17,294 6,624 39,698 17,002 45,444 5,873 9,166 71,971 21,026 19,905 44,091 8,791 17,412 14,589 20,618 5,561 26,358 1,272,648 8,007 20,007 28,022 2,259 2,751 1,389 4,329 21,347 16,608 31,977 3,897 236,674 5,065 219 21,397 9,384 2,845 3,493 - 6,411 29,568 508 4,209 2,657 3,216 5,718 30,310 20,889 659 9,830 1,135 2,009 2,196 756 627 2,498 1,597 582 8,686 3,502 7,901 870 450 22,685 3,478 1,301 2,088 486 3,577 1,675 1,824 637 2,695 4,197 672 3,762 4,593 2,258 2,769 1,381 4,315 20,785 804 31,933 3,880 118,192 5,026 220 21,394 9,353 2,828 3,509 155,272 6,365 29,500 505 4,203 2,653 3,217 5,713 30,195 20,820 655 9,675 879 2,005 2,188 751 633 2,500 1,596 563 8,570 3,508 7,892 863 450 22,711 3,455 1,305 2,077 479 3,570 1,675 1,812 640 2,685 4,194 670 3,739 4,540 2,256 2,768 1,395 4,294 - 16,524 31,742 3,890 236,195 5,003 223 - 9,347 2,845 3,514 155,097 6,373 29,493 382 4,247 2,651 3,208 5,708 30,157 20,845 657 9,762 1,130 2,003 2,182 754 624 2,490 1,594 574 8,685 3,499 8,122 867 470 22,654 3,448 1,309 2,079 484 3,585 1,685 1,822 581 2,607 4,216 669 3,742 4,549 6,773 8,288 4,165 12,938 42,132 33,936 95,652 11,667 591,061 15,094 662 42,791 28,084 8,518 10,516 310,369 19,149 88,561 1,395 12,659 7,961 9,641 17,139 90,662 62,554 1,971 29,267 3,144 6,017 6,566 2,261 1,884 7,488 4,787 1,719 25,941 10,509 23,915 2,600 1,370 68,050 10,381 3,915 6,244 1,449 10,732 5,035 5,458 1,858 7,987 12,607 2,011 11,243 13,682 2007 Statistical Report TABLE 13 - Selected Tax Statistics and Estimates by County, Calendar Year 2006 S COUNTY ASSESSED VALUE ($1,000'S) (1) COUNTY 1% TAX DISTRIBUTION ($1,000'S) E GENERAL PROPERTY GROSS NET NET PUBLIC UTILITY LOST SPLOST ELOST TOTAL L Muscogee Newton Oconee Oglethorpe 4,419,598 4,157,858 108,440 35,615 35,588 35,510 106,713 E 2,841,136 2,559,588 51,325 10,996 10,972 10,918 32,886 C 1,515,542 501,824 1,311,277 413,251 24,505 11,481 5,519 832 5,488 834 5,470 822 16,477 2,488 T Paulding Peach Pickens 3,812,241 3,584,299 63,713 15,323 15,136 15,003 45,462 E 553,100 511,454 15,257 3,710 3,705 2,973 10,388 1,267,625 1,212,302 29,800 4,469 4,428 4,392 13,289 D Pierce 364,530 333,214 15,548 1,946 1,947 1,964 5,857 Pike 527,903 443,260 9,510 1,225 55 1,225 2,505 Polk 909,017 827,458 87,361 4,905 4,893 3,975 13,773 T Pulaski Putnam Quitman 238,694 218,997 7,258 1,025 1,025 1,014 3,064 A 1,308,573 1,213,921 117,074 5,201 5,188 5,195 15,584 84,009 71,110 2,327 264 268 264 796 X Rabun 1,038,358 994,381 312,263 3,394 3,386 3,385 10,165 Randolph Richmond Rockdale Schley 212,631 174,379 8,673 900 897 285 2,082 4,454,740 4,153,962 131,172 36,950 28,373 36,766 102,089 D 2,739,481 86,801 2,643,488 76,567 59,023 3,373 16,086 348 17,313 351 17,471 347 50,870 1,046 A Screven Seminole Spalding 427,997 376,663 19,006 1,337 1,340 1,348 4,025 T 243,684 1,541,578 206,027 1,390,630 9,621 29,564 1,078 9,497 1,079 5,240 1,077 9,450 3,234 24,187 A Stephens 743,628 666,023 28,708 3,651 3,642 3,646 10,939 Stewart 135,238 125,622 7,062 398 397 395 1,190 Sumter 754,193 656,063 31,341 4,188 4,172 4,178 12,538 Talbot 255,614 208,324 16,557 609 608 608 1,825 Taliaferro 81,518 66,154 3,367 121 119 119 359 Tattnall 331,244 295,272 18,524 1,729 1,726 1,740 5,195 Taylor 191,342 165,727 13,630 919 920 922 2,761 Telfair 312,284 254,996 12,108 1,207 1,204 1,194 3,605 Terrell 251,053 192,510 10,370 933 922 915 2,770 Thomas 1,162,463 1,057,242 22,996 7,706 102 7,645 15,453 Tift 1,107,609 903,931 34,251 9,099 9,088 9,078 27,265 Toombs 557,139 502,564 25,375 4,707 4,709 4,657 14,073 Towns 824,509 760,780 10,178 2,252 2,282 2,257 6,791 Treutlen 136,521 112,727 6,003 451 453 450 1,354 Troup 1,885,999 1,687,787 44,204 10,258 10,256 10,182 30,696 Turner 207,901 160,915 10,955 937 936 940 2,813 Twiggs 203,970 184,408 16,053 877 750 877 2,504 Union 1,316,030 1,192,259 14,375 3,769 3,768 3,748 11,285 Upson 682,690 601,656 25,399 3,448 3,407 1,284 8,139 Walker 1,411,266 1,312,704 31,682 5,876 5,875 5,860 17,611 Walton 2,770,027 2,558,417 64,936 10,465 10,412 10,392 31,269 Ware 599,919 564,693 52,207 6,782 6,774 6,792 20,348 Warren 180,934 152,170 11,692 560 556 562 1,678 Washington 650,388 587,590 38,337 3,871 3,875 1,111 8,857 Wayne 581,230 540,024 29,277 4,219 4,217 12 8,448 Webster 56,748 51,611 3,713 163 168 166 497 Wheeler 138,783 118,642 6,953 421 411 237 1,069 White 960,355 872,337 23,781 3,331 3,314 3,314 9,959 Whitfield 3,167,102 3,102,141 68,648 19,978 9,594 19,839 49,411 Wilcox 149,061 129,701 8,702 467 465 464 1,396 Wilkes 392,371 318,883 10,303 1,190 1,183 1,176 3,549 45 2007 Statistical Report S TABLE 13 - Selected Tax Statistics and Estimated by County Calendar Year 2006 E COUNTY ASSESSED VALUE ($1,000'S) (1) GENERAL PROPERTY NET PUBLIC COUNTY 1% TAX DISTRIBUTION ($1,000'S) L GROSS NET UTILITY LOST SPLOST ELOST TOTAL E Wilkinson 340,724 318,135 19,018 2,003 2,008 1,999 6,010 C Worth 492,477 394,135 17,285 1,642 1,644 1,641 4,927 T STATE TOTAL 327,239,089 306,320,229 12,132,789 1,687,969 1,091,616 1,524,986 4,304,571 E D T A X D A T A (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 v alue includes public utilities in general property. (2) $101,043 in DeKalb HOST located in LOST Column. (3) $118,192 in OTHER LOST for Fulton (Municipal Option ST; MOST) is located in SPLOST Column. (4) $16,086 in HOST for Rockdale County located in LOST Column. (5) $2,282 in 2nd LOST for Towns County is located in SPLOST column. 46 2007 Statistical Report S E L E C T E D T A X D A T A 47 COUNTY Fulton Gwinnett DeKalb Cobb Clayton Chatham Richmond Muscogee Cherokee Henry Hall Bibb Forsyth Houston Douglas Paulding Clarke Coweta Carroll Fayette Columbia Lowndes Dougherty Floyd Whitfield Bartow TABLE 14 Three Economic Indicators by County with Rankings and Per Capita Amounts 2005 Population Estimates 934,242 726,790 713,679 663,528 266,614 238,039 194,135 185,799 184,360 168,204 166,302 154,381 140,804 125,576 112,914 112,566 111,661 109,769 104,386 104,186 103,490 96,756 94,998 94,362 91,099 89,049 Master Economic Rank 1 2 4 3 6 5 12 11 7 9 10 13 8 17 15 20 22 18 24 14 19 25 30 26 23 21 2006 County 1% Tax 2005 Adjusted Gross Income 2006 Net Property and Distribution ("AGI") Reported (GA Returns) Utility Digest Per Capita Amounts of Three Indicators Thousand Dollars RANK 236,674 1 155,272 2 101,043 4 138,959 3 55,251 6 64,060 5 36,950 7 35,615 8 31,674 11 30,310 12 29,568 13 32,090 9 31,977 10 20,889 19 25,385 14 15,323 28 20,221 20 20,099 21 16,780 24 21,347 18 16,111 26 22,685 15 18,202 23 16,608 25 19,978 22 21,724 16 Thousand Dollars 25,587,478 15,620,795 13,244,876 16,281,819 3,088,773 4,393,840 2,438,130 2,883,371 4,553,753 3,380,602 3,342,965 2,115,388 4,187,493 2,053,614 2,019,735 2,169,623 1,537,261 1,627,853 1,622,027 2,755,915 2,327,925 1,327,044 1,255,880 1,477,972 1,688,550 1,488,844 RANK 1 3 4 2 10 6 13 11 5 8 9 16 7 17 18 15 23 20 21 12 14 29 30 25 19 24 Thousand Dollars 46,842,575 29,008,978 24,861,329 28,593,624 8,305,608 11,057,177 4,285,134 4,266,298 7,360,172 6,240,189 5,451,837 3,859,930 7,987,934 3,199,586 3,862,469 3,648,012 3,292,495 3,795,936 2,589,762 5,003,197 3,397,900 2,474,183 1,880,192 2,807,224 3,170,789 2,893,376 RANK 1 2 4 3 6 5 13 14 8 9 10 16 7 21 15 18 20 17 28 11 19 29 31 24 22 23 1% ST Distribution 253 214 142 209 207 269 190 192 172 180 178 208 227 166 225 136 181 183 161 205 156 234 192 176 219 244 Income Reported 27,388 21,493 18,559 24,538 11,585 18,458 12,559 15,519 24,700 20,098 20,102 13,702 29,740 16,354 17,887 19,274 13,767 14,830 15,539 26,452 22,494 13,715 13,220 15,663 18,535 16,719 Net Digest 50,140 39,914 34,835 43,093 31,152 46,451 22,073 22,962 39,923 37,099 32,783 25,003 56,731 25,479 34,207 32,408 29,487 34,581 24,809 48,022 32,833 25,571 19,792 29,750 34,806 32,492 2007 Statistical Report S E L E C T E D T A X D A T A 48 COUNTY Newton Rockdale Walton Glynn Walker Troup Bulloch Spalding Catoosa Liberty Barrow Jackson Gordon Laurens Effingham Camden Baldwin Thomas Colquitt Murray Tift Polk Habersham Coffee Ware Sumter Lee Oconee Bryan Wayne Pickens Decatur Haralson Harris Upson Madison TABLE 14 Three Economic Indicators by County with Rankings and Per Capita Amounts 2005 Population Estimates 86,529 78,398 75,670 71,639 63,812 62,632 62,011 61,262 60,736 60,688 59,920 52,357 50,227 46,939 46,842 45,751 45,314 44,643 43,886 40,814 40,731 40,436 39,621 39,588 35,353 32,507 31,137 29,760 28,575 28,536 28,440 28,412 28,335 27,697 27,660 27,442 Master Economic Rank 28 27 29 16 39 32 36 35 34 48 33 31 37 41 38 42 46 43 55 57 47 56 44 53 59 64 61 40 54 75 49 63 66 60 78 83 2006 County 1% Tax 2005 Adjusted Gross Income 2006 Net Property and Distribution ("AGI") Reported (GA Returns) Utility Digest Per Capita Amounts of Three Indicators Thousand Dollars RANK 10,996 29 16,086 27 10,465 30 21,397 17 5,876 48 10,258 32 10,413 31 9,497 36 9,564 34 7,901 42 9,506 35 9,830 33 9,384 37 8,686 40 8,288 41 8,781 39 6,895 44 7,706 43 5,821 50 4,593 60 9,099 38 4,905 56 6,411 46 5,990 47 6,782 45 4,188 66 3,502 75 5,519 52 4,056 67 4,219 63 4,469 61 4,982 55 4,209 64 2,657 88 3,448 78 2,088 97 Thousand Dollars 1,435,689 1,372,394 1,421,293 1,567,128 810,602 935,506 776,353 848,557 846,788 501,071 973,934 914,711 752,456 652,302 802,702 530,945 545,354 717,528 499,148 480,072 541,387 497,482 580,824 462,804 420,377 388,849 512,272 818,480 530,924 332,949 583,187 329,500 377,372 587,752 334,365 368,419 RANK 26 28 27 22 37 32 39 34 35 52 31 33 40 42 38 49 46 41 53 55 48 54 45 56 58 60 51 36 50 71 44 72 63 43 70 64 Thousand Dollars 2,610,913 2,702,511 2,623,353 4,723,818 1,344,386 1,731,991 1,391,652 1,420,194 1,526,392 968,178 1,748,998 1,834,386 1,449,968 1,143,856 1,330,039 1,232,053 1,032,203 1,080,238 711,562 945,663 938,182 914,819 1,204,728 773,793 616,900 687,404 762,157 1,335,782 1,085,536 569,301 1,242,102 687,976 656,983 955,243 627,055 620,014 RANK 27 25 26 12 41 34 40 39 36 57 33 32 37 52 44 47 55 54 69 59 60 62 50 65 79 72 67 42 53 83 46 71 74 58 75 78 1% ST Distribution 127 205 138 299 92 164 168 155 157 130 159 188 187 185 177 192 152 173 133 113 223 121 162 151 192 129 112 185 142 148 157 175 149 96 125 76 Income Reported 16,592 17,505 18,783 21,875 12,703 14,937 12,520 13,851 13,942 8,257 16,254 17,471 14,981 13,897 17,136 11,605 12,035 16,073 11,374 11,762 13,292 12,303 14,659 11,691 11,891 11,962 16,452 27,503 18,580 11,668 20,506 11,597 13,318 21,221 12,088 13,425 Net Digest 30,174 34,472 34,668 65,939 21,068 27,653 22,442 23,182 25,132 15,953 29,189 35,036 28,868 24,369 28,394 26,930 22,779 24,197 16,214 23,170 23,034 22,624 30,406 19,546 17,450 21,146 24,478 44,885 37,989 19,950 43,674 24,214 23,186 34,489 22,670 22,594 2007 Statistical Report S E L E C T E D T A X D A T A 49 COUNTY Gilmer Toombs Jones Chattooga Stephens Lumpkin Grady Peach White Hart Monroe Mitchell Tattnall Burke Butts Meriwether Emanuel Crisp Worth Fannin McDuffie Franklin Elbert Union Washington Dawson Putnam Dodge Appling Morgan Ben Hill Pierce Jefferson Berrien Lamar Cook 2005 Population Estimates 27,349 27,169 26,744 26,499 25,044 24,529 24,508 24,481 24,024 23,953 23,734 23,710 23,181 23,154 22,837 22,754 22,186 21,884 21,849 21,812 21,680 21,560 20,741 20,079 19,998 19,825 19,703 19,521 17,892 17,524 17,369 17,120 16,783 16,735 16,605 16,311 TABLE 14 Three Economic Indicators by County with Rankings and Per Capita Amounts Master Economic Rank 52 74 81 86 76 65 85 80 71 72 45 90 103 68 70 94 93 82 96 67 84 77 92 62 79 50 51 98 87 69 99 102 100 107 101 104 2006 County 1% Tax 2005 Adjusted Gross Income 2006 Net Property and Distribution ("AGI") Reported (GA Returns) Utility Digest Per Capita Amounts of Three Indicators Thousand Dollars RANK 5,065 54 4,707 58 2,498 92 2,619 89 3,651 73 3,478 77 2,845 85 3,710 72 3,331 81 3,216 84 4,197 65 2,695 87 1,729 104 3,328 82 4,812 57 1,824 103 2,751 86 4,615 59 1,642 107 4,329 62 3,577 74 3,897 68 2,259 93 3,769 70 3,871 69 5,872 49 5,201 53 2,125 96 3,409 79 3,762 71 2,525 91 1,946 102 2,196 95 1,724 105 1,597 108 2,083 98 Thousand Dollars 382,478 328,715 459,666 284,605 319,530 380,684 277,427 350,954 355,856 320,299 541,425 234,927 211,441 260,674 319,775 277,116 234,501 259,110 269,111 299,387 287,115 289,772 260,450 298,476 298,783 412,560 362,188 215,005 208,310 361,964 207,748 230,745 195,620 196,642 220,963 186,114 RANK 61 73 57 82 76 62 84 69 67 74 47 92 97 87 75 85 93 89 86 77 81 80 88 79 78 59 65 96 98 66 99 94 103 102 95 106 Thousand Dollars 1,153,050 527,939 595,086 544,083 694,731 934,356 577,766 526,711 896,118 976,531 1,963,673 492,124 313,796 1,593,683 625,373 486,588 416,771 498,871 411,420 874,128 498,404 664,809 488,456 1,206,634 625,927 1,205,781 1,330,995 374,166 607,514 728,670 349,453 348,762 400,212 307,233 408,607 332,681 RANK 51 86 81 84 70 61 82 87 63 56 30 90 111 35 77 92 98 88 99 64 89 73 91 48 76 49 43 103 80 68 106 107 101 112 100 109 1% ST Distribution 185 173 93 99 146 142 116 152 139 134 177 114 75 144 211 80 124 211 75 198 165 181 109 188 194 296 264 109 191 215 145 114 131 103 96 128 Income Reported 13,985 12,099 17,188 10,740 12,759 15,520 11,320 14,336 14,813 13,372 22,812 9,908 9,121 11,258 14,002 12,179 10,570 11,840 12,317 13,726 13,243 13,440 12,557 14,865 14,941 20,810 18,382 11,014 11,643 20,655 11,961 13,478 11,656 11,750 13,307 11,410 Net Digest 42,161 19,432 22,251 20,532 27,740 38,092 23,575 21,515 37,301 40,769 82,737 20,756 13,537 68,830 27,384 21,385 18,785 22,796 18,830 40,076 22,989 30,835 23,550 60,094 31,299 60,821 67,553 19,167 33,955 41,581 20,119 20,372 23,846 18,359 24,607 20,396 2007 Statistical Report S E L E C T E D T A X D A T A 50 COUNTY Cook Brooks Rabun Dade Banks Pike Greene Brantley Screven Macon Oglethorpe Telfair Jasper Jeff Davis Crawford Chattahoochee Bleckley Early Dooly Evans Heard Long McIntosh Charlton Terrell Wilkes Bacon Candler Towns Twiggs Irwin Wilkinson Pulaski Hancock Johnson Turner Seminole TABLE 14 Three Economic Indicators by County with Rankings and Per Capita Amounts 2005 Population Estimates 16,311 16,269 16,265 16,129 16,101 16,073 15,570 15,474 15,288 13,725 13,601 13,341 13,144 13,082 12,837 12,406 12,210 12,068 11,703 11,354 11,336 11,122 11,000 10,714 10,684 10,480 10,418 10,352 10,281 10,273 10,227 10,094 9,757 9,713 9,522 9,436 9,191 Master Economic Rank 104 113 73 95 88 97 58 115 108 118 114 121 106 112 125 154 119 111 116 117 91 144 105 124 126 110 123 120 89 129 133 109 122 130 140 132 128 2006 County 1% Tax 2005 Adjusted Gross Income 2006 Net Property and Distribution ("AGI") Reported (GA Returns) Utility Digest Per Capita Amounts of Three Indicators Thousand Dollars RANK 2,083 98 1,238 116 3,394 80 2,575 90 3,303 83 1,225 117 3,493 76 1,371 112 1,337 113 1,301 114 832 131 1,207 118 1,135 121 2,009 100 661 136 461 146 1,089 122 2,019 99 1,528 109 1,389 111 5,718 51 450 148 1,675 106 1,142 120 933 126 1,190 119 1,282 115 1,436 110 2,252 94 877 129 659 137 2,003 101 1,025 124 508 143 627 139 937 125 1,078 123 Thousand Dollars 186,114 162,463 254,827 189,704 239,515 279,810 353,911 178,497 164,131 106,254 192,327 109,392 206,699 162,327 153,644 27,934 159,849 132,316 122,596 136,802 132,736 82,741 143,323 99,522 126,912 207,119 116,564 117,113 164,585 115,883 116,309 126,498 118,438 90,192 82,324 97,973 106,698 RANK 106 110 90 105 91 83 68 107 109 129 104 126 101 111 113 156 112 117 120 115 116 136 114 130 118 100 123 122 108 125 124 119 121 134 137 132 128 Thousand Dollars 332,681 350,285 1,306,644 433,832 535,961 452,770 1,439,832 286,776 395,669 304,399 424,732 267,104 429,532 258,068 230,930 54,153 215,815 293,687 239,697 220,000 373,768 134,898 434,170 240,937 202,880 329,186 198,878 203,365 770,958 200,461 190,786 337,153 226,255 282,679 138,649 171,870 215,648 RANK 109 105 45 95 85 93 38 115 102 113 97 117 96 119 122 159 126 114 121 125 104 144 94 120 129 110 131 128 66 130 133 108 123 116 142 136 127 1% ST Distribution 128 76 209 160 205 76 224 89 87 95 61 90 86 154 51 37 89 167 131 122 504 40 152 107 87 114 123 139 219 85 64 198 105 52 66 99 117 Income Reported 11,410 9,986 15,667 11,762 14,876 17,409 22,730 11,535 10,736 7,742 14,141 8,200 15,726 12,408 11,969 2,252 13,092 10,964 10,476 12,049 11,709 7,439 13,029 9,289 11,879 19,763 11,189 11,313 16,009 11,280 11,373 12,532 12,139 9,286 8,646 10,383 11,609 Net Digest 20,396 21,531 80,335 26,898 33,287 28,170 92,475 18,533 25,881 22,178 31,228 20,021 32,679 19,727 17,989 4,365 17,675 24,336 20,482 19,376 32,972 12,129 39,470 22,488 18,989 31,411 19,090 19,645 74,989 19,513 18,655 33,401 23,189 29,103 14,561 18,214 23,463 COUNTY Montgomery Taylor Jenkins Wilcox Lincoln Atkinson Lanier Randolph Marion Clinch Treutlen Wheeler Talbot Miller Warren Calhoun Stewart Echols Baker Schley Clay Glascock Quitman Webster Taliaferro Other TOTAL TABLE 14 Three Economic Indicators by County with Rankings and Per Capita Amounts 2005 Population Estimates 8,938 8,826 8,715 8,629 8,283 7,965 7,521 7,282 7,222 6,992 6,734 6,703 6,639 6,161 6,067 6,025 4,878 4,207 4,137 4,101 3,232 2,670 2,461 2,254 1,835 9,132,553 Master Economic Rank 135 131 136 145 127 141 146 137 139 138 147 148 134 143 142 150 149 155 151 152 153 156 157 158 159 2006 County 1% Tax 2005 Adjusted Gross Income 2006 Net Property and Distribution ("AGI") Reported (GA Returns) Utility Digest Per Capita Amounts of Three Indicators Thousand Dollars RANK 672 134 919 127 756 133 467 145 870 130 667 135 582 141 900 128 486 144 763 132 451 147 421 150 609 140 637 138 560 142 449 149 398 151 157 158 258 155 348 153 356 152 219 156 264 154 163 157 121 159 Thousand Dollars 90,432 98,855 83,891 72,357 108,221 72,785 72,682 69,476 76,883 72,245 61,959 47,302 81,455 69,572 69,999 56,067 41,753 31,088 37,140 55,581 28,865 31,646 20,898 26,635 16,188 6,189,509 RANK 133 131 135 142 127 140 141 146 139 143 147 150 138 145 144 148 151 154 152 149 155 153 158 157 159 Thousand Dollars 153,889 179,357 152,286 138,403 263,111 123,014 104,283 183,052 193,253 152,046 118,730 125,595 224,881 148,961 163,862 98,688 132,684 107,770 118,707 79,940 89,439 62,969 73,437 55,324 69,521 RANK 138 135 139 143 118 147 151 134 132 140 148 146 124 141 137 152 145 150 149 154 153 157 155 158 156 1% ST Distribution 75 104 87 54 105 84 77 124 67 109 67 63 92 103 92 75 82 37 62 85 110 82 107 72 66 Income Reported 10,118 11,200 9,626 8,385 13,065 9,138 9,664 9,541 10,646 10,333 9,201 7,057 12,269 11,292 11,538 9,306 8,559 7,390 8,978 13,553 8,931 11,852 8,492 11,817 8,822 Net Digest 17,217 20,321 17,474 16,039 31,765 15,444 13,866 25,138 26,759 21,746 17,631 18,737 33,873 24,178 27,009 16,380 27,200 25,617 28,694 19,493 27,673 23,584 29,840 24,545 37,886 1,687,969 172,975,105 318,453,967 185 18,940 34,870 2007 Statistical Report S E L E C T E D T A X D A T A 51 NOTE: Counties are listed in descending order per 2005 census estimates. 2007 Statistical Report S TABLE 15 Corporation Income Tax Returns by Taxable Income Class E Calendar Year 2005 Returns L Type of Corporation and Taxable Number of Percent of Net Taxable Percent of Net Income Class Returns Returns Income in 000's Taxable Income E C DOMESTIC CORPORATIONS $1 - $5,000 5,406 3.20% $9,385 0.29% T $5,000 - $10,000 E $10,000 - $25,000 $25,000 - $50,000 1,914 2,875 2,384 1.13% 1.70% 1.41% $14,044 $47,639 $86,079 0.44% 1.49% 2.69% D $50,000 - $100,000 $100,000 - $250,000 1,781 1,214 1.05% 0.72% $124,731 $185,267 3.90% 5.80% $250,000 - $500,000 447 0.26% $156,708 4.90% T $500,000 - $1,000,000 Over $1,000,000 A NONE (No Taxable Income) 278 413 152,216 0.16% 0.24% 90.11% $195,599 $2,376,560 6.12% 74.36% X Total FOREIGN CORPORATIONS 168,928 100.00% $3,196,012 100.00% $1 - $5,000 2,613 7.04% $4,069 0.08% D $5,000 - $10,000 $10,000 - $25,000 A $25,000 - $50,000 809 1,252 1,002 2.18% 3.37% 2.70% $5,938 $20,567 $36,226 0.12% 0.41% 0.71% T $50,000 - $100,000 $100,000 - $250,000 A $250,000 - $500,000 901 1,181 702 2.43% 3.18% 1.89% $65,203 $193,453 $250,110 1.28% 3.81% 4.93% $500,000 - $1,000,000 498 1.34% $353,347 6.96% Over $1,000,000 853 2.30% $4,146,494 81.70% $0 or Less 27,286 73.55% Total 37,097 100.00% $5,075,407 100.00% ALL CORPORATIONS $1 - $5,000 8,019 3.89% $13,453 0.16% $5,000 - $10,000 2,723 1.32% $19,981 0.24% $10,000 - $25,000 4,127 2.00% $68,206 0.82% $25,000 - $50,000 3,386 1.64% $122,305 1.48% $50,000 - $100,000 2,682 1.30% $189,934 2.30% $100,000 - $250,000 2,395 1.16% $378,720 4.58% $250,000 - $500,000 1,149 0.56% $406,819 4.92% $500,000 - $1,000,000 776 0.38% $548,946 6.64% Over $1,000,000 1,266 0.61% $6,523,054 78.86% $0 or Less 179,502 87.13% Total 206,025 100.00% $8,271,419 100.00% (Note: Figures reflect 97.3% of returns processed as of the date of this report.) 52 2007 Statistical Report Table 16Calendar Year Millage Rates by CountyAlphabetically S County Name CY 2005 CY 2006 CY 2007 County Name CY 2005 CY 2006 CY 2007 Rate Rate Rate Rate Rate Rate E Appling 26.7000 28.5100 28.4200 Dade 18.7900 17.2300 19.2300 L Atkinson Bacon Baker Baldwin Banks 27.7990 27.2500 26.3700 24.6200 23.9390 27.9090 26.6390 26.2600 23.6200 20.3530 30.0020 27.7500 24.6100 25.1200 20.2980 Dawson Decatur DeKalb Dodge Dooly 22.4340 22.4340 22.4340 E 21.8400 21.6500 21.6500 C 38.7100 39.3000 39.3000 20.5000 19.0500 19.9500 T 31.6620 31.6620 31.6620 E Barrow Bartow 26.6660 28.3590 28.0860 Dougherty 27.9400 27.3900 26.6800 Douglas 40.1830 43.1580 37.8720 D 26.8990 28.7900 27.8110 Ben Hill Berrien Bibb 28.5300 26.2500 32.7867 29.4200 32.2500 32.7867 29.4200 Early 32.2500 Echols 35.2867 Effingham 29.0200 31.7500 22.8000 32.0580 32.4700 30.4200 T 30.5520 30.7540 29.9110 A Bleckley Brantley 24.0400 24.0400 26.5500 Elbert 37.0500 29.8480 31.8681 Emanuel 26.0050 24.6030 25.2300 X 22.9130 23.8420 23.5750 Brooks Bryan 27.9700 29.0400 30.7700 Evans 23.4920 20.3370 20.7330 Fannin 18.6500 18.6400 19.6500 20.1690 20.1690 17.3600 D Bulloch 19.1700 19.1700 20.6400 Fayette 30.8800 30.1940 30.3780 A Burke Butts Calhoun 21.7020 32.1160 35.4900 21.5770 33.2320 35.0100 22.4910 Floyd 33.2320 Forsyth 25.3450 Franklin 29.7610 29.6790 29.3590 T 22.8830 22.6310 22.5280 19.5350 18.9900 21.2160 A Camden 27.1280 27.0000 27.0000 Fulton 34.7330 35.5580 34.2810 Candler 28.6300 27.1590 24.2390 Gilmer 24.9130 21.6630 21.1630 Carroll 24.8500 24.8500 26.8500 Glascock 33.8200 33.8200 27.5300 Catoosa 18.9610 21.3770 22.2060 Glynn 23.3120 22.5110 21.4980 Charlton 41.5360 41.6020 32.4500 Gordon 24.4000 27.2200 26.7260 Chatham 32.8590 31.1990 28.8770 Grady 23.8020 21.8020 22.5500 Chattahoochee 20.7200 22.3600 26.5610 Greene 18.0770 13.5400 13.9810 Chattooga 19.5020 18.6570 19.0470 Gwinnett 32.2700 32.1000 31.8800 Cherokee 26.8390 26.4970 26.2500 Habersham 23.3730 27.1730 22.8470 Clarke 33.0500 33.0500 33.0500 Hall 24.6600 25.5500 23.7700 Clay 30.0760 30.0760 30.0760 Hancock 39.6300 39.3400 40.1800 Clayton 26.9470 29.0140 28.6210 Haralson 25.0490 25.0290 24.9390 Clinch 37.0600 41.2300 30.8780 Harris 24.7100 24.7100 24.2780 Cobb 29.8700 29.7500 28.7500 Hart 17.8330 17.3160 18.2500 Coffee 22.5600 22.5740 23.4640 Heard 22.5730 23.5730 22.5590 Colquitt 26.6890 26.7120 26.4030 Henry 36.9500 37.5090 37.5100 Columbia 26.8100 26.8100 26.9770 Houston 24.8500 23.2600 23.3500 Cook 23.4650 23.9650 23.9650 Irwin 30.7800 30.7800 29.3900 Coweta 26.4900 27.4900 28.4900 Jackson 31.5400 31.2300 32.5500 Crawford 31.2500 31.2500 25.8330 Jasper 27.2200 28.6000 28.7100 Crisp 30.3600 29.6090 28.7890 Jeff Davis 23.9300 24.9760 24.9700 Jefferson 27.4900 26.1200 26.2500 Camden 27.1280 27.0000 27.0000 53 2007 Statistical Report S Table 16Calendar Year Millage Rates by CountyAlphabetically E CY 2005 CY 2006 CY 2007 CY 2005 CY 2006 CY 2007 County Name Rate Rate Rate County Name Rate Rate Rate L Jenkins 27.6700 26.5000 20.3000 Richmond 26.6610 29.2010 29.6110 E Johnson 25.9610 25.9980 21.9170 Rockdale 36.5500 36.0800 36.0800 C Jones T Lamar Lanier E Laurens D Lee 29.5680 23.7220 34.1400 19.9460 32.2400 31.5180 25.1900 36.1400 18.5010 27.7660 29.6180 24.9900 30.5000 18.4790 27.7660 Schley Screven Seminole Spalding Stephens 30.5100 25.9520 28.2790 35.5600 27.1000 30.8400 20.4040 27.9170 35.5000 27.0900 33.0000 21.0730 27.1400 35.9900 28.4000 Liberty 33.4800 32.8510 33.5340 Stewart 27.1900 27.0900 25.8450 T Lincoln A Long Lowndes X Lumpkin 26.8540 33.8700 24.2600 22.9030 24.4830 34.2700 24.2600 23.0120 24.1320 34.2700 24.9550 19.2090 Sumter Talbot Taliaferro Tatnall 26.8020 30.5750 26.6200 29.0020 28.3250 30.0790 30.2600 28.9990 28.7180 30.0800 32.7200 28.9360 Macon 29.7900 29.7800 29.0100 Taylor 24.3600 24.2100 24.7100 D Madison A Marion T McDuffie McIntosh A Meriwether 27.6040 25.2200 23.3500 22.6880 30.8200 28.5680 24.3540 23.3500 24.2500 31.2500 29.3740 23.3110 23.3500 26.5000 30.4720 Telfair Terrell Thomas Tift Toombs 24.5320 31.7800 22.5460 28.0940 19.6100 23.3890 34.7800 23.0940 27.2070 17.8000 24.5320 30.5910 26.5220 27.2070 21.3800 Miller 32.3000 32.3000 34.5210 Towns 9.6300 9.3590 8.5370 Mitchell 32.2220 30.0730 30.5730 Treutlen 26.6750 24.2500 24.6070 Monroe 24.9500 24.9500 25.3500 Troup 29.6600 29.6600 29.6600 Montgomery 25.5830 27.0830 23.1700 Turner 32.9490 32.9490 33.4490 Morgan 26.9500 26.9350 21.4150 Twiggs 36.4300 36.4300 36.4300 Murray 22.1450 22.1450 22.1450 Union 16.1220 14.2500 14.2290 Muscogee 41.5300 41.5300 41.5300 Upson 27.0200 27.3900 28.0000 Newton 31.6990 31.6710 31.6330 Walker 21.2960 22.3310 22.2360 Oconee 25.3800 26.1800 24.7300 Walton 29.1540 30.2540 30.2540 Oglethorpe 21.1200 25.0650 25.9940 Ware 32.3110 32.3110 31.8440 Paulding 24.7800 24.2160 30.2390 Warren 33.2300 30.7500 30.0000 Peach 30.0880 30.0870 30.0870 Washington 28.8960 29.3170 26.1160 Pickens 21.5300 21.7300 20.8500 Wayne 34.5930 37.7500 39.7500 Pierce 22.5900 22.6300 22.0400 Webster 38.0160 37.9340 27.7690 Pike 28.0210 29.0430 27.6070 Wheeler 31.2350 29.1290 31.9150 Polk 25.5420 25.5420 26.0420 White 22.0190 22.2340 22.6800 Pulaski 25.0100 24.5700 26.0660 Whitfield 21.8310 21.6500 20.7110 Putnam 20.3540 18.7390 17.0140 Wilcox 29.8600 31.1100 31.1100 Quitman 25.8230 27.4750 27.2880 Wilkes 25.4410 23.8000 26.7510 Rabun 17.6500 17.8600 17.6900 Wikinson 30.0300 32.0100 32.0100 Randolph 29.9310 22.7500 24.6900 Worth 27.2400 27.5800 27.5800 54 2007 Statistical Report Table 17Calendar Year Millage Rates by CountyNumerical S County Name CY 2005 Rate CY 2006 Rate CY 2007 Rate County Name CY 2005 Rate CY 2006 Rate CY 2007 Rate E Towns 9.6300 9.3590 8.5370 Houston 24.8500 23.2600 23.3500 L Greene 18.0770 13.5400 13.9810 McDuffie 23.3500 23.3500 23.3500 E Union Putnam Fannin Rabun Hart 16.1220 20.3540 20.1690 17.6500 17.8330 14.2500 18.7390 20.1690 17.8600 17.3160 14.2290 17.0140 17.3600 17.6900 18.2500 Coffee Emanuel Hall Cook Lincoln 22.5600 22.5740 23.4640 C 22.9130 23.8420 23.5750 T 24.6600 23.4650 25.5500 23.9650 23.7700 23.9650 E 26.8540 24.4830 24.1320 D Laurens 19.9460 18.5010 18.4790 Candler 28.6300 27.1590 24.2390 Chattooga Lumpkin Dade Evans 19.5020 22.9030 18.7900 18.6500 18.6570 23.0120 17.2300 18.6400 19.0470 19.2090 19.2300 19.6500 Harris Telfair Treutlen Baker 24.7100 24.7100 24.2780 T 24.5320 23.3890 24.5320 A 26.6750 24.2500 24.6070 26.3700 26.2600 24.6100 X Dodge 20.5000 19.0500 19.9500 Randolph 29.9310 22.7500 24.6900 Banks Jenkins Bulloch Whitfield Bryan 23.9390 27.6700 19.1700 21.8310 23.4920 20.3530 26.5000 19.1700 21.6500 20.3370 20.2980 20.3000 20.6400 20.7110 20.7330 Taylor Oconee Haralson Lowndes Jeff Davis 24.3600 24.2100 24.7100 D 25.3800 26.1800 24.7300 A 25.0490 24.2600 25.0290 24.2600 24.9390 24.9550 T 23.9300 24.9760 24.9700 A Pickens 21.5300 21.7300 20.8500 Lamar 23.7220 25.1900 24.9900 Screven 25.9520 20.4040 21.0730 Baldwin 24.6200 23.6200 25.1200 Gilmer 24.9130 21.6630 21.1630 Elbert 26.0050 24.6030 25.2300 Franklin 19.5350 18.9900 21.2160 Calhoun 35.4900 35.0100 25.3450 Toombs 19.6100 17.8000 21.3800 Monroe 24.9500 24.9500 25.3500 Morgan 26.9500 26.9350 21.4150 Crawford 31.2500 31.2500 25.8330 Glynn 23.3120 22.5110 21.4980 Stewart 27.1900 27.0900 25.8450 Decatur 21.8400 21.6500 21.6500 Oglethorpe 21.1200 25.0650 25.9940 Johnson 25.9610 25.9980 21.9170 Polk 25.5420 25.5420 26.0420 Pierce 22.5900 22.6300 22.0400 Pulaski 25.0100 24.5700 26.0660 Murray 22.1450 22.1450 22.1450 Washington 28.8960 29.3170 26.1160 Catoosa 18.9610 21.3770 22.2060 Cherokee 26.8390 26.4970 26.2500 Walker 21.2960 22.3310 22.2360 Jefferson 27.4900 26.1200 26.2500 Dawson 22.4340 22.4340 22.4340 Colquitt 26.6890 26.7120 26.4030 Burke 21.7020 21.5770 22.4910 McIntosh 22.6880 24.2500 26.5000 Forsyth 22.8830 22.6310 22.5280 Thomas 22.5460 23.0940 26.5220 Grady 23.8020 21.8020 22.5500 Bleckley 24.0400 24.0400 26.5500 Heard 22.5730 23.5730 22.5590 Chattahoochee 20.7200 22.3600 26.5610 White 22.0190 22.2340 22.6800 Bartow 27.9400 27.3900 26.6800 Early 29.0200 31.7500 22.8000 Gordon 24.4000 27.2200 26.7260 Habersham 23.3730 27.1730 22.8470 Wilkes 25.4410 23.8000 26.7510 Montgomery 25.5830 27.0830 23.1700 Carroll 24.8500 24.8500 26.8500 Marion 25.2200 24.3540 23.3110 Columbia 26.8100 26.8100 26.9770 Camden 27.1280 27.0000 27.0000 55 2007 Statistical Report S Table 17Calendar Year Millage Rates by CountyNumerical E CY 2005 CY 2006 CY 2007 County Name Rate Rate Rate CY 2005 CY 2006 CY 2007 County Name Rate Rate Rate L Seminole 28.2790 27.9170 27.1400 Walton 29.1540 30.2540 30.2540 E Tift 28.0940 27.2070 27.2070 Fayette 30.8800 30.1940 30.3780 C Qutiman T Glascock Worth E Pike D Bacon 25.8230 33.8200 27.2400 28.0210 27.2500 27.4750 33.8200 27.5800 29.0430 26.6390 27.2880 27.5300 27.5800 27.6070 27.7500 Echols Meriwether Lanier Mitchell Terrell 32.0580 30.8200 34.1400 32.2220 31.7800 32.4700 31.2500 36.1400 30.0730 34.7800 30.4200 30.4720 30.5000 30.5730 30.5910 Lee 32.2400 27.7660 27.7660 Brooks 27.9700 29.0400 30.7700 T Webster Douglas A Upson X Barrow 38.0160 26.8990 27.0200 26.6660 37.9340 28.7900 27.3900 28.3590 27.7690 27.8110 28.0000 28.0860 Clinch Wilcox Newton Dooly 37.0600 29.8600 31.6990 31.6620 41.2300 31.1100 31.6710 31.6620 30.8780 31.1100 31.6330 31.6620 Stephens 27.1000 27.0900 28.4000 Ware 32.3110 32.3110 31.8440 D Appling A Coweta Clayton T Jasper A Sumter 26.7000 26.4900 26.9470 27.2200 26.8020 28.5100 27.4900 29.0140 28.6000 28.3250 28.4200 Brantley 28.4900 Gwinnett 28.6210 Wheeler 28.7100 Wikinson 28.7180 Berrien 37.0500 32.2700 31.2350 30.0300 26.2500 29.8480 32.1000 29.1290 32.0100 32.2500 31.8681 31.8800 31.9150 32.0100 32.2500 Cobb 29.8700 29.7500 28.7500 Charlton 41.5360 41.6020 32.4500 Crisp 30.3600 29.6090 28.7890 Jackson 31.5400 31.2300 32.5500 Chatham 32.8590 31.1990 28.8770 Taliaferro 26.6200 30.2600 32.7200 Tatnall 29.0020 28.9990 28.9360 Schley 30.5100 30.8400 33.0000 Macon 29.7900 29.7800 29.0100 Clarke 33.0500 33.0500 33.0500 Floyd 29.7610 29.6790 29.3590 Butts 32.1160 33.2320 33.2320 Madison 27.6040 28.5680 29.3740 Turner 32.9490 32.9490 33.4490 Irwin 30.7800 30.7800 29.3900 Liberty 33.4800 32.8510 33.5340 Ben Hill 28.5300 29.4200 29.4200 Long 33.8700 34.2700 34.2700 Richmond 26.6610 29.2010 29.6110 Fulton 34.7330 35.5580 34.2810 Jones 29.5680 31.5180 29.6180 Miller 32.3000 32.3000 34.5210 Troup 29.6600 29.6600 29.6600 Bibb 32.7867 32.7867 35.2867 Effingham 30.5520 30.7540 29.9110 Spalding 35.5600 35.5000 35.9900 Warren 33.2300 30.7500 30.0000 Rockdale 36.5500 36.0800 36.0800 Atkinson 27.7990 27.9090 30.0020 Twiggs 36.4300 36.4300 36.4300 Clay 30.0760 30.0760 30.0760 Henry 36.9500 37.5090 37.5100 Talbot 30.5750 30.0790 30.0800 Dougherty 40.1830 43.1580 37.8720 Peach 30.0880 30.0870 30.0870 Dekalb 38.7100 39.3000 39.3000 Paulding 24.7800 24.2160 30.2390 Wayne 34.5930 37.7500 39.7500 Hancock 39.6300 39.3400 40.1800 Muscogee 41.5300 41.5300 41.5300 56 2007 Statistical Report TA BLE 18 S Summary of Revenues from Motor V ehicle Tag, Title & Related Items for E Fiscal Y ears 2006 and 2007 L SOURCE OF REV ENUE Fiscal Y ear Ended June 30 E 2006 2007 C Tags & Registration GRA TIS Tradeport Refunds T $196,131,501.55 $190,592,800.89 E $927,878.00 ($182,594.00) $978,934.25 ($168,689.61) D Tag & Reg. Sub-Total Titles $196,876,785.55 $191,403,045.53 T GRA TIS Tradeport Penalties $42,232,647.00 $42,720,035.00 A $10,298,124.00 $9,884,023.35 X $754,250.00 $123,450.00 Titles Sub-Total $53,286,021.00 $52,727,508.35 Total A mount of *Net Revenue $250,162,806.55 $244,130,553.88 D A T * Net revenue amounts take into account refunds, commissions retained by county tag agents, and other accounting adjustments. A TA BLE 19 Number of Motor V ehicle Tags Sold by Major C ategory and Number of Titles Sold in C alendar Y ears 2006 and 2007 SOURCE OF REV ENUE Fiscal Y ear Ended June 30 2006 2007 Titles Issued Tags Issued 2,910,967 8,201,511 2,851,018 8,467,856 Tags By Major C ategory Passenger C ars Motorcycles Trucks Trailers Bus O ther Total 5,173,865 157,781 1,916,680 921,636 31,318 231 8,201,511 5,331,590 174,158 1,950,494 977,599 35,416 208 8,469,465 57 2007 Statistical Report Administration Alcohol, Tobacco & Wine Taxes Alcohol Beverages Tobacco Amusement Dyed Fuel Bankruptcy Compliance Corporate Income Tax County Tax Data Customer Service Directory Estate Taxes Georgia Personal Income Georgia Population IFTA Information Technology Division Individual Income Tax Electronic Filing Results Litigation & Investigation Local Government Services Public Utilities Flight Equipment for Airlines Railroad Equipment Car Motor Fuel Tax Motor Vehicle Tags & Titles Organization Structure Per Capita Personal Income Personal Income Growth Trend Prepaid Sales Tax Processing Center Property Taxes Homestead Taxpayer Relief Grant Distribution Unclaimed Property Refund Summary Results & Performance Measures by Program Revenue Highlights Revenue Processing Sales & Use Tax Seminars Sources of Revenue Tax Dollars State Treasury Tax Law Policy Taxpayer Services Division Withholding INDEX 2, 5, 16 i, ii, 2, 5, 6, 7, 10, 11, 15, 16, 22, 23 ii, vi, 1, 10, 15, 16, 22, 35 v, 22, 23 5, 6, 16, 23, 35 7, 15 7 vi, 2, 3, 5, 7, 9, 13, 16, 17 i, vii, 5, 6, 7, 11, 12, 13, 22, 23, 24, 52 i, iii, v, vii, 39, 43, 44, 45, 46, 47, 53, 54, 55, 56 16 v, 2, 3 1, 23 34 v, 8 5, 6, 14, 23 3, 5 i, ii, 5, 6, 7, 10, 11, 12, 13, 22, 23, 24 vi, vii, 5, 7, 11, 36 16 iii, 3, 5 iii, vii, 5, 37, 38, 43 iii iii ii, vii, 1, 5, 22, 23, 24, 33, 35, 38 ii, iii, vii, 3, 5, 6, 8, 14, 16, 17, 21, 22, 23, 33 vi, 3, 4, 5 vii, 26, 27, 28, 29, 39, 40, 41, 42 vii, 26, 27, 32, 33, 34 ii, 22, 23 3, 5, 7, 16 iii, iv, v, vii, 5, 6, 16, 23, 37, 38, 39, 43-46, 47-51 iv, vii, 5, 7, 16, 38 iv, 5, 7, 16, 23 vi, 13 vi, 16, 17 6, 7 10, 16 iv, v, vi, vii, 5, 6, 7, 11, 13, 16, 22, 23, 24, 25, 28, 30, 31, 36 v, 18, 19, 20 vi,1 iii, 10, 13 5, 16 3, 5 10, 11 59