- Collection:
- Georgia Government Publications
- Serial:
- Statistical report of the Department of Revenue of the State of Georgia.
- Title:
- 2008 statistical report [June 1, 2009]
- Creator:
- Georgia. Department of Revenue
- Contributor to Resource:
- Georgia. Department of Revenue
- Publisher:
- Atlanta, Ga. : Georgia. Department of Revenue
- Date of Original:
- 2009-06-01
- Subject:
- Georgia
- Location:
- United States, Georgia, 32.75042, -83.50018
- Medium:
- publications (documents)
- Type:
- Text
- Format:
- application/pdf
- Description:
- Began with: 1938-39/1939-40; ceased in 2010s.
Report years end June 30.
Prepared by: State Revenue Commissioner.
Continues: Georgia. State Revenue Commission. Statistical report of the State Revenue Commission of Georgia for the years ...
Cannot be determined whether this title was briefly continued by an online-only version before title change to: Georgia. Department of Revenue. Annual report.
Online version continued by: Georgia. Department of Revenue. Annual report. Cannot be determined whether the succeeding title is also issued in print.
2010 (online surrogate); (Georgia Government Publications database, viewed January 17, 2023). - External Identifiers:
- Call Number GA R400 .A1 S78 2008
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-br400-b-pa1-bs78-b2008-belec-p-btext
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-br400-b-pa1-bs78-b2008-belec-p-btext
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
Georgia Department of Revenue
MISSION STATEMENT
The mission of the Georgia Department of Revenue is to provide the best customer service and operational performance of any state taxing authority and the IRS.
Excellence in Customer Service Award
Department of Revenue, Governor's Office of Customer Service Agency of the Year
On October 8, 2008, Governor Perdue announced that the Georgia Department of Revenue had been selected as the recipient of the Governor's Office of Customer Service Agency of the Year Award.
The award is given to the state agency or institution that has shown the highest commitment, the highest performance levels, and the most improvement in customer service across the organization over the last year.
"Part of making Georgia the best managed state is improving customer service and recognizing those employees who serve as a shining example," said Governor Perdue. "These awards highlight exemplary employees and their commitment to changing processes and attitudes to provide faster, friendlier, and easier service for the citizens of Georgia."
State Revenue Commissioner Bart L. Graham congratulated and thanked the Department's employees for their dedication and professionalism in an e-mail the following day.
"People all across the state are taking note of what efforts we are making whether they are the technological improvements, the process improvements, the simplification of forms, the tone of letters or probably, most importantly, the way we interact with people in person or on the phone. This only happens when we all share the goal, work towards its success, and provide leadership to each other," said Commissioner Graham. "Thank you again for coming together to make this happen. Be proud of how far you have brought the Department."
Source: Governor's Office of Customer Service
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Table of Contents
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Organization Chart......................................................................................2
Foreword ......................................................................................................4
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Significant Achievement .............................................................................5
Integrated Tax Solution ..............................................................................6
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Data Warehouse Project .............................................................................6
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Directory .......................................................................................................7
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Regional offices .........................................................................................10
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Sources of Revenue Tax Dollars FY2008..................................................12
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Results and Performance Measures by Program.....................................13
Administrative Services.............................................................................16
Human Resources ............................................................................................................................................ 16 Table 1: Number of Department of Revenue Employees by Category.......................................................... 16
Litigation and Investigations Division ........................................................................................................... 16 Table A.1: Litigation and Investigations Results and Performances.............................................................. 17
Tax Law and Policy .......................................................................................................................................... 17 Table B.1: Tax Law and Policy Seminars....................................................................................................... 18 Table A.2: Tax Law and Policy Results and Performance Measures ............................................................ 18
Taxpayer Services Division .......................................................................19
Customer Contact Center (CCC)..................................................................................................................... 19 Table A.3: Customer Service Results and Performance Measures............................................................... 19 Table B.2: Taxpayer Services Division - Customer Service Seminars .......................................................... 20
Business Operations ....................................................................................................................................... 21 Registration and Licensing (R&L) Unit ........................................................................................................... 21 Business Review Section ............................................................................................................................... 21 Table 2: Sales and Use Tax Collections by Month (Thousands) ................................................................... 22 Table 3.1: Sales and Use Tax Revenues by Business Group - Collections (Thousands)............................. 23 Table 3.2: Sales and Use Tax Revenues by Business Group - Percentage ................................................. 23 Table 3.3: Sales and Use Tax Revenues by Business Group - Adjusted Total Revenues (Thousands)...... 24 Table 4: Growth in Sales and Use Tax Distributions to the General Fund and 1% to Counties (Thousands)24 Table 5.1: CY2006 Domestic Corporation Income Tax Returns by Taxable Income Class .......................... 26 Table 5.2: CY2006 Foreign Corporation Income Tax Returns by Taxable Income Class ............................. 25 Table 5.3: CY2006 Corporation Income Tax Returns by Taxable Income Class .......................................... 25 Table 6: Corporate Income Tax Collections and Returns Processed Annually ............................................. 26 Motor Fuel Review.......................................................................................................................................... 27 Table 7: FY2008 Motor Fuel and Motor Carrier Detailed Revenue Data....................................................... 27 Individual Review............................................................................................................................................ 28 Table 8: Number of Individual Income Tax Returns Processed and Net Individual Income Tax Collections 28 Table 9: Comparative Trends in Georgia's Individual Income and State Income Tax Receipts.................... 28 Table 10: Growth Trend of Individual Income Tax (Thousands).................................................................... 29
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Table 11: Georgia Individual Income - Returns by Income Class.................................................................. 30
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Table 12: Georgia, Southeast and United States Per Capita Income (Thousands) ...................................... 32
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Table 13: Per Capita Individual Income % Increase Comparison by Five Years Periods............................. 32
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Table 14: Georgia, Southeast Total Individual Income as a Percentage of United States............................ 33
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Table 15: Total Individual Income Percent Increase Comparison by Period................................................. 33
Table 16: CY2006 Individual Income Tax Data by County of Residence...................................................... 34
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Amended Returns .......................................................................................................................................... 46
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Accounts Maintenance ................................................................................................................................... 46
Problem Resolution Specialists...................................................................................................................... 46
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System Control / Electronic Services ............................................................................................................ 46
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Systems Control Unit...................................................................................................................................... 46
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Electronic Filing (e-File e-Pay) ....................................................................................................................... 46
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Table 17: CY2008 Electronic Filing Results vs Paper Returns (Thousands) ................................................ 47
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Local Government Services Division........................................................ 48
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Property Tax ..................................................................................................................................................... 48
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Table B.3: Local Government Services Seminars ......................................................................................... 49
Table A.4: Local Government Services Results and Performance Measures............................................... 53
Table 18: Summary of Net Property Tax Collections by Category (Thousands)........................................... 53
Table 19: Taxable Values and Tax Rates, State of Georgia for General Property and Public Utilities......... 54
Table 20: Values of General Property, Public Utilities Dollars by Class of Property (Thousands)................ 55
Table 21: CY2007 Selected Tax Statistics and Estimates by County ........................................................... 56
Table 22: Three Economic Indicators by County with Rankings and Per Capita Amounts........................... 68
Table 23: Millage Rates by County - Alphabetical ......................................................................................... 80
Table 24: Millage Rates by County - Numerical............................................................................................. 86
Homeowner's Tax Relief Grant ....................................................................................................................... 88
Table 25: Net HTRG Revenue Totals (Millions)............................................................................................. 88
Motor Vehicle Division.............................................................................. 89
Table B.4: Motor Vehicle Division Seminars.................................................................................................. 90 Table A.5: Motor Vehicle Division Results and Performance Measures ....................................................... 92 Table 26.1: Number of Motor Vehicle Registrations and Tags Issued .......................................................... 92 Table 26.2: Number of Motor Vehicle Registrations Sold by Major Category ............................................... 93 Table 27: Summary of Revenues from Motor Vehicle Tag, Title, and Related Items ................................... 93 Table 28: FY2008 Motor Vehicle Division Production Report-Tradeport Facility .......................................... 94 Table 29: Lobby Customers at Tradeport Facility .......................................................................................... 95
Alcohol and Tobacco Division.................................................................. 96
Alcohol Taxes ................................................................................................................................................... 96 Tobacco Taxes ................................................................................................................................................. 97
Table A.6: Alcohol & Tobacco Results and Performance Measures ............................................................. 98 Table 30: Tax & Fee Collections by the Enforcement Unit of the Alcohol & Tobacco Division (Thousands) 98 Table 31: Alcohol & Tobacco Division Performance Figures......................................................................... 99 Table 32.1: Revenue from Selective Excise Taxes (Thousands) ............................................................... 100 Table 32.2: Revenue from Business License Fees (Thousands) ................................................................ 101 Table 33: Revenue and Number of Multiple Licenses ................................................................................. 102
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Processing Center ................................................................................... 103
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Table A.7: Processing Center Results and Performance Measures............................................................ 104
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Table 34: Tax Returns Processed in Department of Revenue .................................................................... 104
E Compliance Division ............................................................................... 105
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Table A.8: Compliance Results and Performance Measures ...................................................................... 107
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Table 35: Delinquent Tax Collections by Compliance Division Compared to Number of Accounts Processed
...................................................................................................................................................................... 107
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State Revenue Collections and Trends ................................................. 108
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Table 36: Revenue from Collection Initiatives (Millions): September 2003 thru June 2008 ........................ 108
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Table 37: Cost of Collection Fees Collected (Thousands)........................................................................... 108
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Table 38: Comparison of Sales Tax Paid to the State Treasury and Sales Tax Distribution (Millions)....... 108
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Table 39: CY2008 Refund History by Months .............................................................................................. 109
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Table 40: Net Revenue Collections by Georgia Department of Revenue (Unaudited)................................ 110
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Table 41: Trends in Georgia's State Tax Revenues by Major Sources (Thousands).................................. 111
Table 42: Comparison of Net Collections and Population............................................................................ 111
Table 43: Actual Department of Revenue Spending by Funding Source (Thousands)............................... 111
Table 44.1: Changes in Major State Tax Revenues (Millions) - Collections................................................ 112
Table 44.2: Changes in Major State Tax Revenues - Percentage Changes ............................................... 112
Table 44.3: Changes in Major State Tax Revenues (Millions) - Absolute Changes .................................... 113
Table 45.1: Revenue Collections (Thousands) - Corporate Income Tax..................................................... 113
Table 45.2: Revenue Collections (Thousands) - Individual Income Tax...................................................... 114
Table 45.3: Revenue Collections (Thousands) - Other Taxes..................................................................... 114
Table 45.4: Revenue Collections (Thousands) - Business License Fees ................................................... 115
Table 45.5: Revenue Collections (Thousands) - Earnings - General Government ..................................... 115
Table 45.6: Revenue Collections (Thousands) - Other Fees....................................................................... 116
Table 45.7: Revenue Collections (Thousands) - Total Revenue Collections .............................................. 117
Table 46: Trend in Georgia's State Tax Revenues by Major Sources (Unaudited and Millions)................. 117
Legislative Summary for Enacted Legislation ...................................... 118
Georgia Taxpayers' Bill of Rights .......................................................... 129
Historical Timeline.................................................................................. 133
Revenue Commissioners ........................................................................ 134
Appendix: Historical Data...................................................................... 135
FY2007 & FY2008 Table Comparison.................................................... 152
O R G A N I Z A T I O N
C H A R T
Organization Chart
Ed Many
Deputy Commissioner for
Tax
------------------------------------------------------- Audit (All tax types including
Unclaimed Property) Field Collections Special Collection Programs
Bart L Graham
State Revenue Commissioner
Mack Chandler
Deputy Commissioner for
Administration
------------------------------------------------------- Legislation / External Affairs Facilities Training / Customer Service Taxpayer Advocate Public Information
Administrative Support
Function
Support
Tim Shields
Director
Processing Center
------------------------------------------------------- Imaging Depositing Tax Data Capture & Verification
Denise Samuel
Director
Taxpayer Services Division
------------------------------------------------------------- Customer Service Call Center Examination, Notices & Refunds Licensing & Registration E-file Administration
JD Grant
Executive Assistant to Commissioner
Implementation & Co-Director
Motor Vehicle Division
------------------------------------------------------- Motor Vehicle Strategic Implementation (Tax & MV)
Howard Tyler
Director
Alcohol & Tobacco Division
------------------------------------------------------- Compliance Citations Licensing
Vicki Lambert
Director
Local Government Service Division
------------------------------------------------------------- Digest Compliance &
Public Utility Valuation Distributions Unclaimed Property Tax Official /
Agent Support & Training
Chris Walker
Director
Finance
------------------------------------------------------- Controller Accounting Banking Budget Procurement
Frank O'Connell
Director
Tax Law & Policy Division,
MV & Regulated Industries
------------------------------------------------------- Research & Analysis Letter Rulings / Written Tax Guidance Protest Conferences &
Administrative Hearings Regulations
Staci Guest
Director
Litigation & Investigations Division
------------------------------------------------------------- Fraud Detection Criminal Investigations Auto Crime- Title Fraud
Linda Osborne-Smith
Director
Human Resources
------------------------------------------------------- Human Resources Payroll EEO
Douglas Hooper
Co-Director
Motor Vehicle Division
------------------------------------------------------------- MV Titling & Registration MV Inspection Customer Service Tag Agent Support & Training
Wes Brooks & Jeff Dalrymple
Co-Directors
Information Technology Division
------------------------------------------------------- Infrastructure Process Management Telecom
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O R G A N I Z A T I O N
C H A R T
Front row, left to right
Mack Chandler, Deputy Commissioner for Administration Linda Osborne Smith, Director of Human Resources Vicki Lambert, Director of Local Government Services Division Denise Samuel, Director of Taxpayer Services Division Bart L Graham, State Revenue Commissioner
Middle row, left to right
Howard Tyler, Director of Alcohol & Tobacco Division JD Grant, Co-Director of Motor Vehicle Division, Executive Assistant to Commissioner Tim Shields, Director of Processing Center Douglas Hooper, Co-Director of Motor Vehicle Division Staci Guest, Director of Litigation and Investigations Division
Back row, left to right
Wes Brooks, Information Systems Manager III Chris Walker, Director of Finance Jeff Dalrymple, Information Systems Manager III Ed Many, Deputy Commissioner for Tax Frank O'Connell, Director of Tax Law and Policy Division
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Foreword
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The Georgia Department of Revenue is responsible for the annual collection of taxes
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and fees, from both individuals and businesses, which together fund the daily operations
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of state government. The Department's mission is to administer Georgia's tax laws in a
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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 2008, the Department collected approximately $17 billion in gross tax revenues and distributed over $4.8 billion in sales tax revenues to counties and municipalities. Utilizing advanced technology, the Department processed over 4 million individual income tax returns and issued more than 3.3 million refunds (over 2.6 million electronically).
In addition to the collection of revenue, the Department performs a wide range of tasks that includes the regulation and enforcement of alcohol and tobacco statutes, 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 making the reporting and collection of taxes less onerous for Georgia taxpayers.
All figures included in this publication are unaudited unless otherwise noted.
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Significant Achievements
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2008 Department of Revenue Highlights:
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During Fiscal Year 2008, the Department's net collections totaled $17,449,859,000.
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Named Governor's Office of Customer Service Agency of the Year.
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Motor Vehicle Division Support Team, Fort Benning Temporary Tag Office was named the winner of the Governor's Award in Customer Service for a Team.
C A
Taxpayer Services Division, Registration and Licensing Unit- Recipient of Governor's Office of Customer Service Commendation for Excellence in Customer Service.
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Taxpayer Services Division, Customer Contact Center- Recognition for Improvement in Customer
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Service by the Governor's Office of Customer Service.
C
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Other Highlights:
I
Distributed $4.8 billion in sales and use tax to local governments and municipalities.
E
V
Initiated motor vehicle Electronic Lien and Title program that provides paperless vehicle titles to
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participating lien holders.
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Offset more than 28,000 federal stimulus checks, which recovered more than $8.4 million owed to the
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state by individuals due to delinquent taxes.
N
Developed monetary tracking and reporting system for tax collection from Georgia lottery winners.
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Reduced number of days to process a title from thirty five to five days which lead to streamlining the
S
Title Processing staff by 50 percent.
Implemented e-Hire, a computer system that streamlines the internal process for personnel acquisitions and actions.
Blocked 15,884 fraudulent returns totaling $16.5 million.
Issued 145 tax guidance letters.
Updated/originated 115 tax regulations.
Collected $455.3 million through Compliance initiatives.
Reduced the cost to collect $1 of taxes to $0.00476. In 2004 the cost was $0.00590. This represents a 19.3% decrease.
Conducted one performance review and five informal reviews of county tax assessors' offices.
Paid more than $14 million in Unclaimed Property claims.
Processed 4.2 million individual tax returns.
Processed 2.8 million individual income electronic returns.
Reduced processing time for depositing checks received from nine days average in CY2007 to four days.
Motor Vehicle Division began issuing new, larger decals for all motor vehicle registrations.
Approved 2,646 applications for the Student Scholarship Organization (SSO) Tax Incentive program with a monetary value of $6,581,740.
5
Integrated Tax Solution
The Integrated Tax Solution will transform the Department's current 23 disparate tax systems into a consolidated platform, which will provide employees with instant access to a taxpayer's total tax picture. Instead of having to access various data bases, employees will have all pertinent information instantly available, which will result in more economical and comprehensive service to taxpayers when they need to interact with the Department. This initiative will enhance the Department's customer service to taxpayers. Coupled with the Data Warehouse initiative, the Integrated Tax Solution will significantly upgrade the Department's compliance efforts. The sales and use tax module of the Integrated Tax Solution is scheduled to be operational in May 2009. Withholding and corporate tax will be added later in FY2009 and FY2010. Other tax types and functions will be implemented in future installations.
Data Warehouse Project
The Data Warehouse will allow Revenue personnel to cross reference, compare and analyze taxpayer data with publicly available data, which will enhance the Department's compliance efforts. Initially, the project will focus on identifying unregistered taxpayers and those who under report or fail to pay all taxes due in full. The Data Warehouse is scheduled to be operational in May 2009.
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Directory
Administrative Offices
Commissioner Graham Deputy Commissioner for Administration, Mack Chandler Hearing Officer, Leisa Phillips
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404-417-2100
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Suite 15308
404-417-2100
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Suite 15118
404-417-2211
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Finance Director, Chris Walker
Suite 17200
404-417-2222
Budget & Accounting
Suite 17200
404-417-2222
Electronic Funds Transfer
Suite 17235
404-417-2220
Human Resources & Payroll Director, Linda Osborne-Smith
Suite 2225
404-417-2140
Facilities, JD Grant
Suite 11216
404-417-6092
Litigations & Investigations, Director Staci Guest
Suite 1175
404-417-2180
Public Information
Suite 15114
404-417-2106
Tax Law & Policy Director, Frank O'Connell
Suite 15202
404-417-6649
Taxpayer Advocate, Madeline Mangan
Suite 15300
404-417-2273
Training Director, Linwood Swain
Suite 4300
404-417-2262
Alcohol & Tobacco Division
Director, Howard Tyler Chief of Enforcement, David Dyal Chief of Operations, Scott Self Revenue Regional Offices - Alcohol Special Agent Assignments Albany - Special Agent in Charge, Gilbert Lyons Athens - Special Agent in Charge, Malcolm S. Bennett Augusta - Assistant Special Agent in Charge, David Toulson Columbus - Special Agent in Charge, Michael W. Earnest Douglas - Assistant Special Agent in Charge, Ronald Huckaby Lithia Springs - Special Agent in Charge, Michael W. Earnest Macon - Assistant Special Agent in Charge, Matt Littleton North Atlanta Metro - Assistant Special Agent in Charge, W.M. Ware Rome - Special Agent in Charge, Michael W. Earnest Savannah - Assistant Special Agent in Charge, Ronald Huckaby South Atlanta Metro - Special Agent in Charge, Malcolm S. Bennett
Suite 4235 Suite 4235 Suite 4235
404-417-4900 404-417-4868 404-417-4900
229-430-4404 404-968-0401 706-737-1870 770-732-5840 912-353-3001 770-732-5840 478-751-6112 404-417-4851 706-295-6064 912-353-3001 404-968-0401
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Compliance Division
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Deputy Commissioner for Tax, Ed Many
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Assistant Deputy Commissioner for Tax, Jim Sowell
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Audit Administrator, Anita DeGumbia
Suite 18100 Suite 18200 Suite 18104
404-417-6400 404-417-6491 404-417-6400
Collections Administrator, Walter Adams
Suite 16200
404-417-6341
Field Assistance, Program Manager, Dorothy Black
Suite 16222
404-417-6340
Special Collections Program Unit, Program Manager, Tim Jones
Suite 18300
404-417-6439
Bankruptcy Section, Manager, James Greason 4245 International Pkwy, Hapeville, Ga. 30354-3903
Private Collections Section, Leo Zomparelli
Suite 2045 Suite 9200
404-968-0413 404-417-6621
Special Procedures Section, WE Goethe
Suite 16206
404-417-6344
Information Technology Division
Co-Director, Wes Brooks Co-Director, Jeff Dalrymple
Suite 5300 Suite 6234
404-417-6044 404-417-6155
Local Government Services Division
4245 International Pkwy., Suite A, Room C1117, Hapeville, Ga. 30354-3918 Director, Vicki Lambert Real & Personal Property Tax, Ellen Mills Intangible Recording Tax, Reg Lansberry Real Estate Transfer Tax, Reg Lansberry Motor Vehicle Assessments, Gregg Elton Unclaimed Property Section, Kelli Miller Public Utility, Charles Nazerian Sales Tax Distribution, Phillip Embry Homeowner Tax Relief Grants, Cindy Dunlap Tax Officials Training, Kim Oliver, Joe Turner & Goldine Shaw
404-968-0710 404-968-0707 404-417-2212 404-417-2212 404-362-6440 404-968-0490 404-968-0750 404-675-1547 404-968-0707 404-968-0707
Motor Vehicle Division
1200 Tradeport Blvd., Hapeville, Ga. 30354-0381 Co-Director, Doug Hooper Co-Director, J.D. Grant Tag and Title Information
Suite 1114 Suite 1114 Suite 1153
404-968-3690 404-417-2287 404-968-3800
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Processing Center
1200 Tradeport Blvd., Atlanta, Ga. 30354-1200 Director, Tim Shields Assistant Director, Albert Burt Assistant Director, Lauraette Evans
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Suite 1063
404-675-1446
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Suite 1001
404-362-4577
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Suite 1038
404-362-2505
Taxpayer Services Division
Director, Denise Samuel Business Operations Manager 2, Ronald Johnson Jr.
Corporate Tax Credits Problem Resolution Specialist, Beverley Bennett Sales Tax Problem Resolution Specialist, Summer Clifton Individual Income Tax Problem Resolution Specialist, Felicia Smith Amended Returns, Shelia Barnes Special Review, Tina West Business Review Unit, Carolyn Wilkinson Motor Fuel Tax Unit, Jeannie Hearn Registration and Licensing Unit, Christopher Luncheon Customer Contact Center Manager 2, Darcy Pyle Supervisor, Rhonda Stuldivant Supervisor, Nixie Gumbs Supervisor, Deloris Maxwell E Services Group Manager, Rebecca Stensland
Suite 8300 Suite 7100 Suite 7102 Suite 7101 Suite 7110 Suite 7228 Suite 7218 Suite 8100 Suite 8200 Suite L-200
Suite 3100 Suite 3208 Suite 3300 Suite 3200 Suite 7200
404-417-2400 404-417-4201 404-417-2422 404-417-2395 404-417-2395 404-417-2347 404-417-2341 404-417-2425 404-417-6707 404-417-4332
404-417-2167 404-417-4262 404-417-4283 404-417-4225 404-417-6450
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Regional Offices
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2
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Rome
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3 5
Athens
Lithia Springs Northeast Metro
South Atlanta Metro
4
6
Columbus
7
Macon
Augusta
8
11 Savannah
Albany
9
Douglas
10
10
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Numbers
Regions
Manager
Regional Offices
Phone
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1
Rome
Randy Holland
1401 Dean Street, Suite E,
706-295-6061
Rome, GA 30161-6494
N A
P.O. Box 6004, 30162-6004
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2
Athens
Kerry Herndon
190 Ben Burton Circle
706-542-6058
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Bogart. GA 30622-1790
F
P.O. Box 1843,
F
Athens, GA 30603-1843
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3
Lithia Springs
Judy Stanley
351 Thornton Rd., Suite 101,
770-732-5812
E
Lithia Springs, GA 30122-1589
S
P.O. Box 1079, 30122-7079
4
South Atlanta
Christy Bowens
4245 International Pkwy., Suite B
404-968-0480
Metro
Hapeville, GA 30354-3919
P.O. Box 16749, 30321-0749
5
Northeast Metro Jerry S. Sewell
1800 Century Blvd., NE, Suite 2206,
404-417-6605
Atlanta, GA 30345-3025
6
Columbus
Peggy Watson
1501 13th Street, Suite A,
706-649-7451
Columbus, GA 31901-2344
P.O. Box 1698, 31902-1698
7
Macon
Scott Purvis
630 North Ave., Suite B,
478-751-6055
Macon, GA 31211-1493
P.O. Box 4368, 31208-4368
8
Augusta
John Coleman
130 Davis Road
706-651-7600
Martinez, GA 30907-2386
9
Albany
Bennie Butler
1105-D W. Broad Ave.
229-430-4241
Albany, GA 31707
P.O. Box 1357, 31702-1357
10
Douglas
Marsha Gilliard
(Regional Supervisor)
North Point Plaza, Suite I, 1214 N. Paterson
Douglas, GA 31533-2835 P.O. Box 943, 31534-0943
912-389-4094
11
Savannah
Jon Galbraith
6606 Abercorn St., Suite 220,
912-356-2140
Savannah, GA 31405-5831
P.O. Box 13547, 31416-054
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Sources of Revenue Tax Dollars FY2008
R
C
Tax Types
E
Revenues (Thousands)
S Property Tax
$
81,218
O
Miscellaneous (Includes Estate Tax of 12)
F
Alcohol Beverages Tax
R
Tobacco Tax
E
V
Motor Vehicle - Tag, Title & Fees
E
N
Motor Fuel Excise Tax
U
Pre Paid Motor Fuel Sales Tax
E
Corporate Tax
T
Sales and Use Tax
A
X
Income Tax - Individual
$
88,151
$
164,716
$
239,619
$
295,568
$
473,046
$
538,156
$
943,042
$
5,780,867
$
8,845,476
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Total Taxes/Other Revenues
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$
17,449,859
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Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
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Results and Performance Measures by Programs
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Table A
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Results & Performance Measures by Program
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FY2004 FY2005 FY2006 FY2007 FY2008
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LITIGATION AND INVESTIGATION DIVISION
N
Suspected fraudulent returns reviewed prior to release of funds
-
9,237
55,464
98,588
52,030
D
Number of fraudulent returns detected prior to release of funds
-
2,138
32,987
66,700
15,395
P
Funds not released due to detection of fraud (Millions)
$
- $ 2.8 $ 26.9 $ 42.0 $ 10.7
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TAX LAW AND POLICY DIVISION
F
Number of Legislative bills analyzed and summarized
-
144
110
195
141
O R
Number of tax guidance letters
-
82
70
130
145
M
Number of consolidated return applications processed
-
53
50
76
42
A N
Number of sales tax exemption applications reviewed and processed
-
442
400
719
826
C
Number of regulations updated or released
-
8
123
135
115
E
M
TAXPAYER SERVICES DIVISION - CUSTOMER SERVICE
Call Handling and Tracking
E
A
Number of inbound calls (Thousands)
N/A
N/A
1,552
1,097
1,210
S
Number of calls answered (Thousands)
N/A
N/A
477
618
640
U
Number of individual refund calls received (Thousands)
384
763
330
220
316
R E
Number of individual refund calls answered (Thousands)
170
238
240
135
122
S
Correspondence Management
Number of protests received in response to
B
individual income tax assessment notices (Thousands)
22
48
49
21
17
Y
Percent of unresolved protests 120 days after filing
77%
34%
30%
10%
13%
P
Education and Assistance
R
Number of Education Seminars held
140
199
200
30
28
O
G
LOCAL GOVERNMENT SERVICES DIVISION
R
Unclaimed Property
A
Value of unclaimed property returned to rightful owners or heirs (Millions)
$ 8.0 $ 6.8 $ 8.0 $ 12.0 $ 14.0
M S
Grants and Distribution Local Sales Tax Distribution
Total local sales tax type (All counties combined)
440
456
457
467
465
Total returns (SUT) processed (Millions)
Distribution of sales tax revenues to local governments (Billions)
1.2
1.4
1.4
1.2
1.3
$ 3.4 $ 3.7 $ 3.7 $ 4.7 $ 4.8
13
R
E
S
U
Results & Performance Measures by Program
L
T
S
FY2004 FY2005 FY2006 FY2007 FY2008
LOCAL GOVERNMENT SERVICES DIVISION Continued
A
Grants and Distribution
N
Homeowners Tax Relief Grants (HTRG)
D
Value of HTRG grants distributed (Millions)
$ 392 $ 412 $ 418 $ 425 $ 429
P
Number of local taxing jurisdictions receiving grants
418
419
430
430
440
E
Number of homesteads qualifying for grants (Millions)
6.92
7.11
7.26
7.33
7.13
R
F
MOTOR VEHICLE DIVISION
O
Salvage Inspection
R
Number of rebuilt salvage vehicle reinspections
28,130
22,618
23,208
20,991
17,437
M
A
Tag and Title Registration
N C
Commercial Truck Registration
Number of interstate commercial vehicle registrations
-
-
45,102
45,526
43,751
E
Motor Vehicle Registration
M
Number of motor vehicles tag registrations processed (Millions)
-
-
8.2
8.4
8.5
E
Number of internet on line motor vehicle title registrations
-
- 232,917 401,273 459,361
A
Titles
S U
Amount of revenue generated from the issuance of motor vehicle tags and titles (Millions)
$
- $
- $ 250 $ 294 $ 295
R
E
ALCOHOL AND TOBACCO DIVISION
S
Industry Regulations Amusement Machines
B
Number of amusement machines reviewed annually for compliance
-
8,764
8,312
2,130
1,743
Y
Number of amusement machines seized due to non-compliance
-
301
193
197
397
P
Law Enforcement
R
Number of citations issued
1,718
1,880
1,684
1,739
2,121
O G
Percent of alcohol inspections where the operator is not in compliance with applicable law
17%
18%
15%
12%
8%
R
Licenses & Permits
A M S
Number of alcohol license investigations conducted
Number of executive orders served after administrative hearings
1,196 1,469
1,338 1,663
1,387 1,658
1,499 1,372
4,523 1,505
14
R
E
S
Results & Performance Measures by Program
U
L
T
FY2004 FY2005 FY2006 FY2007 FY2008
S
ALCOHOL AND TOBACCO DIVISION Continued
A
Underage Investigation Number of investigations of illegal alcohol sales
N
to underage persons that lead to a sanction of
429
285
448
774
1,243
D
some kind
Percent of retail vendors investigated who make illegal tobacco sales to underage persons
15%
16%
18%
12%
8%
P
E
PROCESSING CENTER
R
Error Resolution
F
Number of sales tax returns processed through Error Resolution (Thousands)
686
787
700
572
636
O
Percent of sales tax returns processed through Error Resolution
56.4%
56.3%
50.0%
48.0%
46.9%
R M
Total number of Error Resolution staff (All tax types)
109
100
90
82
78
A
N
Money Deposits
C
Average time lapse in days between receipts and deposit of check in a coupon payment
2.0
2.5
2.0
2.5
2.0
E
Average time lapse in days between receipts and deposit of check in a non-coupon payment
7.0
12.3
10.0
9.0
8.0
M
Amount of gross revenue collections deposited through electronic funds transfers (Billions)
$ 12.0 $ 12.5 $ 13.0 $ 17.3 $ 17.7
E
A
Returns Processing
S
Number of documents processed (Millions)
7.0
7.9
7.9
7.9
8.7
U
Number of images created (Millions)
53.0
52.6
54.0
54.0
80.0
R
Percent of individual income tax non-paper returns processed
49.0%
59.8%
60.0%
68.2%
72.4%
E S
COMPLIANCE DIVISION
B
Assessment
Y
Number of proposed assessments issued
237,456 240,000 230,000 245,012 329,535
Number of collections received during assessment phase
134
136
140
136
134
P R
Audit
O
Average revenue per audit hour (All tax types)
$ 1,131 $ 2,006 $ 1,771 $ 1,899 $ 1,139
G
Percent of audits that find business not in compliance with the tax laws
45%
38%
42%
39%
39%
R A
Collections
M
Trust tax (sales and withholding) accounts collection cycle in days
165
165
165
165
165
S
Collections on delinquent and deficient accounts (Millions)
$
243
$
392
$
235
$
357
$
387
15
A
D M
Administrative Services Division
I
N
The Division provides administrative services for all department divisions and includes
I
Human Resources, Litigation and Investigations, Tax Law and Policy, and Finance
S
Department. Also includes Administrative Hearing Office, Facilities Management,
T
R
Finance Office, Internal Audit/Strategic Planning and Implementation, Procurement,
A
Public Information Office, Taxpayer Advocate's Office, and the Training and
T I
Organizational Development Unit.
V
E
Human Resources
Table 1
S
E
Number of Department of Revenue Employees by Category
R
V
FY2004
FY2005
FY2006
FY2007
FY2008
I
C
Temporary Employees
E
285
340
453
408
255
S
Full-Time Employees
943
936
1,214
1,267
1,265
D
Total Employees
I
1,228
1,276
1,667
1,675
1,520
V
Source: Human Resources, Georgia Department of Revenue
I
S
Litigation and Investigations Division
I
Established in 2005, the Litigation and Investigations Division is responsible for
O
N
investigating potential criminal violations involving fraud and theft related to income tax,
withholding tax, sales and use tax, excise tax, and property
tax. The goal of these investigations is to develop cases
2008 Division Highlights:
which can be turned over to state legal authorities for
Blocked 15,884 fraudulent returns totaling $16.5 million.
Investigations resulted in five guilty pleas for tax abuses.
Developed six cases that are pending in the grand jury system.
Auto Crime--Title Fraud Unit
1. Recovered an estimated $1.5 million of stolen property.
2. Recovered 125 stolen vehicles, initiated 52 title fraud investigations and obtained 75 warrants.
prosecution in a court of law.
Since its inception, the Litigation and Investigations Division has developed cases against nine individuals that resulted in guilty pleas or convictions.
The Division is also responsible for the physical security of the Department's facilities and conducts internal affairs investigations.
16
A
The Division's Auto Crime Title Fraud Unit is responsible for investigating motor vehicle
D
title and registration fraud.
M
I
N
Table A.1
I
Litigation and Investigations Results and Performance Measures
S
T
R
FY2004
FY2005
FY2006
FY2007
FY2008
A
T
Suspected fraudulent returns reviewed prior to release of funds
-
9,237
55,464
98,588
52,030
I V
Number of fraudulent returns detected prior to release of funds
-
2,138
32,987
66,700
15,884
E
Funds not released due to detection of fraud (Millions)
$
- $
2.8 $ 26.9 $ 42.0 $ 16.5
S
E
Source: Litigation and Investigations Division, Georgia Department of Revenue
R
V
Tax Law and Policy
I
C
Tax Law and Policy implements tax policy for the state regarding all taxes collected and
E
regulatory areas administered by the Department. The Section's analysts handle
S
designated areas of taxation or regulation and administers the following functions:
Draft and analyze legislation Handle certain taxpayer protests and refund claims Conduct taxpayer conferences Issue determinations concerning exemption-
related requests Issue policy statements and informational bulletins Promulgate rules and regulations for the
Department Respond to letter ruling requests from taxpayers Assist the State Economist and the Georgia
Legislature with fiscal/ tax policy research
2008 Division Highlights:
Analyzed and summarized 141 legislative bills.
Issued 145 tax guidance letters.
Processed 42 consolidated return applications.
Reviewed and processed 826 sales tax exemption applications.
Promulgated 115 tax regulations.
17
A
D
M
Table B.1
I
Tax Law and Policy Seminars
N
I
S
Date
Location
T
R
Conditioned Air Association of Georgia
A
October 27, 2007
Macon
T
I
Georgia Automobile Dealers Association
V
October 30, 2007
Marietta
E
October 31, 2007
Savannah
Attendees
60 35 30
S
Headquarters Job Tax Credit Presentation
E
February 29, 2008
Atlanta
30
R
March 21, 2008
V
I
IPT Conference
Atlanta
20
C
November 16, 2007
Decatur
160
E
S
Table A.2
D
I
Tax Law and Policy Results and Performance Measures
V
I
FY2004
FY2005
FY2006
FY2007
FY2008
S
I
O
Number of legislative bills analyzed and summarized
-
144
110
195
141
N
Number of tax guidance letters drafted
-
82
70
130
145
Number of consolidated return applications processed
-
53
50
76
42
Number of sales tax exemption applications reviewed and processed
-
442
400
719
826
Number of regulations updated or released
-
98
123
135
115
Source: Tax Law and Policy Division, Georgia Department of Revenue
18
T
Taxpayer Services Division
A X
P
The Taxpayer Services Division (TSD) was created in 2004 through the merger of three
A
former Divisions: Income Tax, Sales Tax, and Taxpayer Accounting. The three major
Y
functions of the Division are: customer contact, business operations, and electronic services.
E
R
Customer Contact Center (CCC)
The CCC is responsible for answering taxpayer telephone, face-to-face, and written inquiries. The Center consists of the TSD Call Center and the Century Center Customer Service Office. It is one of the largest call centers in Georgia state government, with 606,016 calls answered in 2008. In November 2008, the TSD Call Center, in conjunction with the Governor's Office of Customer Service, installed an automatic call distribution telephone system. It has a call analysis feature that can determine why a call was made, assist in developing new self-service solutions and provide better assistance to callers. This system also creates opportunities to share resources with other Department of
2008 Division Highlights:
Registration and Licensing UnitRecipient of Governor's Office of Customer Service Commendation for Excellence in Customer Service.
TSD Customer Contact CenterRecognition for Improvement in Customer Service by the Governor's Office of Customer Service.
Co-Sponsor for the Integrated Tax System (ITS) project that is slated to go live May 2009.
TSD Call Center answered 606,016 calls in 2008.
Revenue divisions and other Departments within state government.
Table A.3
Customer Service Results and Performance Measures
FY2004
FY2005
FY2006
FY2007
FY2008
Call Handling & Tracking
Number of inbound calls (Thousands)
Number of calls answered (Thousands)
Number of individual refund calls received (Thousands) Number of individual refund calls answered (Thousands) Correspondence Management Number of protests received in response to individual income tax assessment notices (Thousands) Percent of unresolved protests 120 days after filing Education and Assistance
Number of Education Seminars held
N/A N/A 384 170
22 77%
140
N/A
1,552
1,097
1,210
N/A
477
618
640
763
330
220
316
238
240
135
122
48 34% 199
49 30% 200
21 10%
30
17 13%
28
Source: Taxpayer Services Division, Georgia Department of Revenue
19
T
A
X
Table B.2
P
Taxpayer Services Division - Customer Service Seminars
A
Y
E
Date
Location
Attendees
R
Sales and Use Tax Seminar
S
July 10, 2007
E
R
July 18, 2007
Albany
48
Lawrenceville
145
V
August 8, 2007
Valdosta
75
I
August 16, 2007
Carrollton
70
C
E
September 11, 2007
Newnan
60
S
September 20, 2007
Decatur
103
October 4, 2009
Savannah
75
D
I
October 17, 2007
Americus
55
V
November 8, 2007
Augusta
90
I
November 14, 2007
Athens
80
S
I
December 6, 2007
Macon
140
O
April 9, 2008
Kennesaw
110
N April 16, 2008
Athens
45
May 6, 2008
Columbus
30
May 15, 2008
Rome
65
June 3, 2008
Atlanta
12
June 11, 2008
Albany
40
20
T
Business Operations
A
The units under Business Operations include Registration and Licensing, Sales Tax
X
P
Review, Withholding Review, Tax Credits and Incentives, Business (Corporate) Tax
A
Review, Motor Fuel Review, Individual Review, Amended Returns, Account
Y
Maintenance, and Problem Resolution. These units are responsible for examination,
E R
refund, and problem resolution functions.
S
Registration and Licensing (R&L) Unit
E R
This Unit registers all businesses with a nexus in Georgia and maintains a registration
V
system for both business and individual taxpayers. Business registration includes sales
I
C
and use tax, withholding tax, motor fuel distributor tax, retail tobacco, and alcohol (beer,
E
wine, and liquor). R&L is responsible for annual renewals of retail and consumption-on-
S
premise alcohol licenses, tobacco permits, and licenses and decals for amusement coin-
D
operated machines. As the Department's custodian of records, the Unit responds to
I
taxpayer e-mail, written and telephone record retrieval inquiries, and other requests.
V
I
S
Business Review Section
I
This Section is responsible for the review and examination of all business taxes
O
including sales tax, withholding tax, tax credits and incentives, and corporate tax. It
N
includes the following units:
Sales Tax Review Unit: Responsible for making account adjustments to ensure that sales and use tax returns are processed and local sales taxes are distributed accurately to all taxing jurisdictions. Also reviews and processes refund waiver requests.
Withholding Tax Review Unit: Responsible for making necessary adjustments to ensure accurate processing of returns that report taxes withheld by employers and payors of non-employee compensation. This includes tax withheld from wages, nonresident distributions, lottery winnings, pension and annuity payments, and other sources of income. Also reviews and processes refund requests.
Tax Credits and Incentives: Responsible for reviewing, approving and accurately processing all returns and requests pertaining to tax credits and incentives. Responsible for recording and monitoring the use of credits by individuals and corporations.
21
T
A
Corporate Tax Review: Responsible for reviewing and examining corporate and
X
S-Corporation tax returns. Reviews and processes refund requests.
P
A Table 2
Y
E
Sales and Use Tax Collections by Month (Thousands)
R
CY2003
CY2004
CY2005
CY2006
CY2007
S
E
R
January
$455,818
$490,687
$498,330
$613,579
$607,350
V
I
February
$465,782
$476,431
$430,129
$384,925
$524,128
C
March
$388,334
$361,817
$444,208
$461,787
$451,125
E
S
April
$413,367
$454,471
$434,495
$429,094
$529,955
May
$518,095
$468,504
$450,917
$532,418
$489,126
D
I
June
$443,869
$509,733
$504,319
$537,639
$561,206
V
I
July
$374,988
$384,053
$489,650
$449,023
$519,220
S
August
$372,845
$474,231
$494,815
$476,761
$521,027
I
O
September
$422,738
$420,969
$402,970
$450,504
$402,902
N
October
$ 475,577
$431,305
$489,518
$462,009
$416,407
November
$ 370,682
$413,980
$460,909
$385,666
$459,477
December
$ 386,638
$407,973
$472,624
$528,666
$481,885
Total
$ 5,088,733
$ 5,294,154
$ 5,572,884
$ 5,712,071
$ 5,963,808
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
22
T
A
Table 3.1
X
Sales and Use Tax Revenues by Business Group - Collections (Thousands)
P
A
Y
FY2004
FY2005
FY2006
FY2007
FY2008
E
R
Food
$ 747,672
$ 735,960
$ 819,634
$ 819,441
$ 845,618
Apparel
S
$ 164,445
$ 182,225
$ 198,801
$ 213,481
$ 207,470
E
General Merchandise
$ 683,159
$ 700,580
$ 747,110
$ 774,009
$ 759,189
R
V
Automotive
$ 781,143
$ 802,723
$ 852,560
$ 896,204
$ 847,972
I
Home
C
$ 416,876
$ 458,021
$ 526,192
$ 533,673
$ 500,312
E
Lumber
$ 469,785
$ 527,019
$ 591,547
$ 587,397
$ 471,709
S
Service
$ 390,626
$ 389,003
$ 431,632
$ 442,189
$ 484,621
D
Manufacturers
$ 236,040
$ 251,923
$ 293,166
$ 299,505
$ 282,586
I
V
Utilities
$ 548,446
$ 596,235
$ 664,579
$ 707,998
$ 760,253
I
S
Miscellaneous
$ 491,542
$ 520,524
$ 615,590
$ 634,977
$ 625,189
I
O
Total
$ 4,929,734
$ 5,164,213
$ 5,740,811
$ 5,908,874
$ 5,784,919
N
Table 3.2
Sales and Use Tax Revenues by Business Group - Percentage
FY2004
FY2005
FY2006
FY2007
FY2008
Food Apparel General Merchandise Automotive Home Lumber Service Manufacturers Utilities Miscellaneous
15.2% 3.3%
13.9% 15.8%
8.5% 9.5% 7.9% 4.8% 11.1% 10.0%
14.3% 3.5%
13.6% 15.5%
8.9% 10.2%
7.5% 4.9% 11.5% 10.1%
14.3% 3.5%
13.0% 14.9%
9.2% 10.3%
7.5% 5.1% 11.6% 10.7%
13.9% 3.6%
13.1% 15.2%
9.0% 9.9% 7.5% 5.1% 12.0% 10.7%
14.6% 3.6%
13.1% 14.7%
8.6% 8.2% 8.4% 4.9% 13.1% 10.8%
23
T
A
X
Table 3.3
P
Sales and Use Tax Revenues by Business Group - Adjusted Total Revenues (Thousands)
A
Y
E
FY2004
FY2005
FY2006
FY2007
FY2008
R
Total Business Group
$ 4,929,734 $ 5,164,213 $ 5,740,811 $ 5,908,874 $ 5,784,919
S
E
Accounting Adjustments Net
$ (27,653) $ 150,788
$ (17,598)
$
-
$
-
R
V
Total Net Collections
$ 4,902,081 $ 5,315,001 $ 5,723,213 $ 5,908,874 $ 5,784,919
I
C
Vendor Discount
$ 47,447 $ 47,090 $ 51,064 $ 53,077
$
-
E
S
Adjusted Total Revenue
$ 4,949,528 $ 5,362,091 $ 5,774,277 $ 5,961,951 $ 5,784,919
D
I
Note: The Vendor Discount figure is unavailable for FY2008 and all other figures represent actual amounts paid during the fiscal year. Source: Local Government Services Division, Georgia Department of Revenue
V
I
Table 4
S
Growth in Sales and Use Tax Distributions to the General Fund and 1% to Counties (Thousands)
I
O
Growth in Sales and Use Tax Deposits Paid to the State Treasury
N
FY2004
FY2005
FY2006
FY2007
FY2008 % CHG 07- 08
$ 5,080,955
$ 5,281,929
$ 5,772,352
$ 5,948,545
$ 5,780,867
-2.82%
Growth in One (1%) Local Option Sales Tax Paid to Counties
FY2004
FY2005
FY2006
FY2007
FY2008 % CHG 07- 08
$ 1,348,799
$ 1,433,330
$ 1,177,638
$ 1,698,403
$ 1,698,564
0.01%
Source: Local Government Services Division, Georgia Department of Revenue
24
T
A
Table 5.1
X
CY2006 Domestic Corporation Income Tax Returns by Taxable Income Class
P
A
Number of
Percent of
Net Taxable Percent of Net
Y
Returns
Returns
Income Taxable Income
E
R
$0 or Less
185,134
90.72% $
-
0.00%
$1 - $5,000
S
6,106
32.25% $ 10,395,184
0.23%
E
$5,000 - $10,000
2,057
10.86% $ 14,946,865
0.33%
R
$10,000 - $25,000 $25,000 - $50,000
3,224
17.03% $ 53,019,739
1.16%
V
I
2,596
13.71% $ 92,479,977
2.03%
C
$50,000 - $100,000 $100,000 - $250,000
1,916
10.12% $ 131,121,026
2.88%
E
S
1,274
6.73% $ 188,476,528
4.14%
$250,000 - $500,000 $500,000 - $1,000,000 Over 1,000,000
Total
Table 5.2
550
2.90% $ 173,593,407
3.81%
D
I
388
2.05% $ 227,346,278
4.99%
V
822
4.34% $ 3,660,115,588
80.42%
I
S
204,067
100.00% $ 4,551,494,592
100.00%
I
O
N
CY2006 Foreign Corporation Income Tax Returns by Taxable Income Class
Number of Returns
Percent of Returns
Net Taxable Percent of Net Income Taxable Income
$0 or Less $1 - $5,000 $5,000 - $10,000 $10,000 - $25,000 $25,000 - $50,000 $50,000 - $100,000 $100,000 - $250,000 $250,000 - $500,000 $500,000 - $1,000,000 Over 1,000,000
33,909 2,938 970 1,461 1,192 1,254 1,499 958 792 1,540
72.90% $
-
23.31% $ 4,655,237
7.70% $ 6,860,588
11.59% $ 23,331,199
9.46% $ 40,980,973
9.95% $ 84,748,118
11.89% $ 233,295,553
7.60% $ 324,523,223
6.28% $ 535,096,438
12.22% $ 8,581,099,431
0.00% 0.05% 0.07% 0.24% 0.42% 0.86% 2.37% 3.30% 5.44% 87.25%
Total
46,513
100.00% $ 9,834,590,759
100.00%
25
T
A
Table 5.3
X
CY2006 Corporation Income Tax Returns by Taxable Income Class
P
A
Number of
Percent of
Net Taxable Percent of Net
Y
Returns
Returns
Income Taxable Income
E
R
$0 or Less
219,043
87.41% $
-
0.00%
S
$1 - $5,000
E
$5,000 - $10,000
R
$10,000 - $25,000
V
I
$25,000 - $50,000
C
$50,000 - $100,000
E
S
$100,000 - $250,000
9,044 3,027 4,685 3,788 3,170 2,773
28.68% $ 15,050,420 9.6% $ 21,807,453
14.86% $ 76,350,938 12.01% $ 133,460,950 10.05% $ 215,869,144
8.79% $ 421,772,081
0.10% 0.15% 0.53% 0.93% 1.50% 2.93%
$250,000 - $500,000
D
I
$500,000 - $1,000,000
1,508 1,180
4.78% $ 498,116,631 3.74% $ 762,442,716
3.46% 5.30%
V
Over 1,000,000
2,362
7.49% $12,241,215,019
85.09%
I
S
Total
I
250,580
100.00% $14,386,085,351
100.00%
O
Note: Figures represent 95.9% of returns processed as of the date of this report.
N
Source: Information Technology Division, Georgia Department of Revenue
Table 6
Corporate Tax Collections and Returns Processed Annually
FY2004
FY2005
FY2006
FY2007
FY2008
Corporate Tax Collections (Millions) Corporate Tax Returns (Thousands)
$
495 $
712 $
890 $ 1,017 $
943
234
237
241
250
239
Note: Return and collection figures for FY2007 and FY2008 are unaudited. Source: Information Technology Division and Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
26
T
Motor Fuel Review
A
The unit reviews and examines motor fuel distributor and motor carrier tax returns.
X
P
Ensures that Motor Carrier taxes are administered in compliance with the International
A
Fuel Tax Agreement (IFTA).
Y
E
Table 7
R
FY2008 Motor Fuel and Motor Carrier Detailed Revenue Data
Gross Taxable Gallonage by Product (Thousands) Gasoline Diesel Special Fuel Aviation Other: Propane (LPG)
Total Motor Fuel Gallons
Motor Fuel Collections by Product (Unaudited, Thousands) Aviation Gasoline Special Fuel Diesel Operators - Bonded Other: (Undistributed by Fuel Type) Penalties and Interest
S
E
R
4,861,765
V
1,595,045 9,180
I
6,442
C
3,964
E
S
6,476,396
D
I
$
41
V
$
373,114
I
$
1,164
S
$
121,703
I
$
(14,700)
O
$
879
N
Sub Total Motor Fuel Collections
$
482,200
Less: Expenses to Collect
Vendor Compensation Refunds
Retail, Dealer and Agriculture
$
(4,881)
$
(34,520)
Total Expenses and Refunds Motor Fuel Tax Revenue (Net of Commissions and Refunds)
$
(39,401)
$
403,398
Prepaid Motor Fuel State Taxes Prepaid Motor Fuel State Tax
Prepaid State Tax
Motor Carrier Revenue Motor Carrier Mileage Tax Adjustments (Motor Carrier Citations)
Total Motor Carrier Revenue
Source: State Accounting Office of Georgia
$
538,156
$
538,156
$
11,545
$
(1)
$
11,544
27
T
A
Individual Review
X
Reviews and examines individual income tax returns, returns claiming net operating
P
A
loss, and composite returns. Also reviews and monitors pre-audit (special review), high
Y
dollar refunds, and fraudulent returns and filers.
E
R
Table 8
S
Number of Individual Income Tax Returns Processed and Net Individual Income Tax Collections
E
R
FY2004
FY2005
FY2006
FY2007
FY2008
V
I C
Number of Individual Returns Processed (Thousands)
3,776
3,816
3,861
4,084
4,360
E
Net Individual Income Tax Collections (Millions)
$ 6,583 $ 7,281 $ 8,041 $ 8,821 $ 8,845
S
D
Note: Return and collection figures of FY 2007 and 2008 are unaudited. Source: Information Technology Division and Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press
I
Release of Net Revenue Collections
V
Table 9
I
S
Comparative Trends in Georgia's Individual Income and State Income Tax Receipts
I
O
FY2004
FY2005
FY2006
FY2007
FY2008
N
Total Individual Income (i)
Amount (Millions)
$ 264,854 $ 284,216 $ 300,891 $ 318,950 $ 329,555 (iii)
Change from Prior Year (%)
5.60%
7.31%
5.87%
6.00%
3.32%
Individual Income Tax Receipts Net Amount (Thousands) Change from Prior Year (%)
$ 6,785,077 $ 7,280,815 $ 8,040,624 $ 8,820,797 $ 8,845,476
8.19%
7.31%
10.44%
9.70%
0.28%
Income Elasticity Ratio (ii)
1.461
0.999
1.779
1.617
0.084
(i) Individual Income amounts are for immediate 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 individual 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. (iii) This Individual Income amount is an estimated figure.
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections and US Department of Commerce, Bureau of Economic Analysis, Released December 2007
28
T
A
Table 10
X
Growth Trend of Individual Income Tax (Thousands)
P
A
Y
CY2002
CY2003
CY2004
CY2005
CY2006
E
R
Number of Returns
3,659
3,690
3,776
3,836
4,045
S
Adjusted Gross Income
$149,204,721 $153,771,193 $165,421,204 $172,975,112 $193,127,039
E
Taxable Net Income
$108,276,684 $112,028,551 $122,448,097 $129,060,396 $144,979,006
R
V
Tax Liability
$ 5,879,892 $ 6,104,844 $ 6,712,680 $ 7,100,396 $ 8,026,610
I
C
E
Annual Numerical Increase
S
CY2002
CY2003
CY2004
CY2005
CY2006
D
Number of Returns
9
31
86
60
209
I
V
Adjusted Gross Income
$ (1,431,120) $ 4,566,472 $ 11,650,011 $ 7,553,908 $ 20,151,927
I
S
Taxable Net Income
$ (2,772,837) $ 3,751,867 $ 10,419,546 $ 6,612,299 $ 15,918,610
I
Tax Liability
$ (163,557) $ 224,952 $ 607,836 $ 387,716 $ 926,214
O
N
Annual Percentage Increase/Decrease CY2002
CY2003
CY2004
CY2005
CY2006
Number of Returns Adjusted Gross Income Taxable Net Income Tax Liability
0.25% -0.95%
-2.5% -2.71%
0.85% 3.06% 3.47% 3.83%
2.35% 7.58% 9.30% 9.96%
1.57% 4.57% 5.40% 5.78%
5.47% 11.65% 12.33% 13.04%
Source: Information Technology Division, Georgia Department of Revenue
29
T
A
X
Table 11
P
Georgia Individual Income - Returns by Income Class
A
Y E
Georgia AGI
Number of Returns
(Thousands)
Percent of Total
Returns
Net Taxable Income
(Thousands)
Percent of Net
Taxable Income
Average Net Taxable Income
(Thousands)
Total Tax (Thousands)
R
Over Million
8
0.21% $ 21,041,652
14.51% $
2,630 $ 1,260,456
S
E
Over 500,000
16
0.39% $ 9,152,335
6.31% $
572 $ 545,161
R
Over 100,000
365
9.02% $ 46,183,623
31.86% $
127 $ 2,679,227
V
I
Over 50,000
683
16.88% $ 32,619,408
22.50% $
48 $ 1,792,671
C
Over 30,000
634
15.66% $ 15,248,965
10.52% $
24 $ 775,172
E
S
Over 25,000
238
5.87% $ 3,686,568
2.54% $
15 $ 171,198
Over 20,000
272
6.72% $ 3,217,610
2.22% $
12 $ 138,157
D
Over 15,000
300
7.41% $ 2,391,607
1.65% $
8 $
89,641
I
V
Over 14,000
65
1.60% $ 361,951
0.25% $
6 $
11,825
I
Over 13,000
64
1.57% $ 308,578
0.21% $
5 $
9,673
S
I
Over 12,000
66
1.63% $ 265,157
0.18% $
4 $
7,808
O
Over 11,000
72
1.79% $ 221,278
0.15% $
3 $
6,099
N
Over 10,000
65
1.60% $ 180,742
0.12% $
3 $
4,683
Over 9,000
64
1.59% $ 149,272
0.10% $
2 $
3,488
Over 8,000
74
1.84% $ 120,751
0.08% $
2 $
2,483
Over 7,000
70
1.73% $
87,050
0.06% $
1 $
1,566
Over 6,000
66
1.64% $
56,148
0.04% $
1 $
833
Over 5,000
68
1.67% $
20,683
0.01% $
0 $
191
Over 4,000
67
1.66% $
362
0.00% $
0 $
5
Over 3,000
66
1.64% $
86
0.00% $
0 $
2
Over 2,000
65
1.61% $
45
0.00% $
0 $
1
Over 1,000
60
1.49% $
3
0.00% $
0 $
(6)
Under 1,000
597
14.76% $ 9,665,132
6.67% $
16 $ 526,273
Totals
4,045
100% $ 144,979,006 100.00% $
*Footnote: Prior year returns filed during current year. Source: Information Technology Division, Georgia Department of Revenue
3,479 $ 8,026,607
30
T
A
X
P
A
Number of Return with no
Net Taxable Income
Percent of Total
Returns
Average Taxable Income (Thousands)
Exemptions
Title of Field
Number of Returns
(Thousands)
Amount (Thousands)
Y E
R
18
0.00% $ 150,162
35
0.00% $ 34,788
9
Federal AGI
18
ADJ to FED
3,986 $329,561,169
S
756 $(13,145,396)
E
521
0.01% $ 7,341
403
Georgia AGI
3,498 $193,127,039
R
V
2,550
0.06% $ 2,625
632
Itemized Deductions
1,524 $ 34,920,813
I
11,105
0.27% $ 1,223
535
Standard Deductions
2,169 $ 5,326,558
C
9,216
0.23% $ 721
225
Withheld
E
3,457 $ 7,404,524
S
15,856
0.39% $ 508
255
CR from EST
196 $ 1,627,775
27,669
0.68% $ 299
271
Low Income Credit
1,036 $ 24,723
D
I
7,230
0.18% $ 182
59
Total Credit
4,689 $ 9,056,739
V
9,556
0.24% $ 152
56
Taxpayer over 65
353 $
-
I
S
9,617
0.24% $ 118
58
I
10,821
0.27% $
84
69
*Returns Received for Other Years
Number of Returns
(Thousands)
Amount (Thousands)
O N
23,061
0.57% $
72
49
20,720
0.51% $
54
43
Total Returns
221 $
-
21,122
0.52% $
33
47
Total Tax
52 $ 399,662
34,397
0.85% $
22
38
Total Withheld
161 $ 255,839
28,176
0.70% $
13
30
Other Penalty
20 $
1,316
26,920 66,705 66,176 65,198 60,300 306,422
0.67% $
3
1.65% $
-
1.64% $
-
1.61% $
-
1.49% $
-
7.57% $ 881
823,391
20.35% $ 1,984
26 22 18 15 11 293
3,182
Filing Status
Resident Returns (Thousands)
NonResident Returns (Thousands)
Totals (Thousands)
Head of Household
Married Filing Joint
Married Filing Separate
Single
815 1,416
74 1,467
30
845
139
1,555
11
85
93
1,560
Total
4,045
31
T
A
X
Table 12
P
Georgia, Southeast and United States Per Capita Income (Thousands)
A
Y
E
CY2003
CY2004
CY2005
CY2006
CY2007
R
Georgia
28.3
29.9
31.3
33.2
33.4
S
Southeast
28.7
29.6
31.1
32.0
34.8
E
R
United States
31.5
33.1
34.7
36.6
38.6
V
I
C
Source: US Department of Commerce, Bureau of Economic Analysis, Released December 2007
E
Table 13
S
Per Capita Individual Income % Increase Comparison by Five Years Periods
D
I
CY1987 to 1991 CY1991 to 1995 CY1995 to 1999 CY1999 to 2003 CY2003 to 2007
V
I
S
Georgia
23.1%
20.6%
21.7%
8.7%
18.0%
I
Southeast
24.5%
18.0%
19.0%
13.6%
22.6%
O
N
United States
22.8%
16.1%
20.8%
12.9%
22.5%
Source: US Department of Commerce, Bureau of Economic Analysis, Released December 2007
32
T
A
Table 14
X
Georgia, Southeast Total Individual Income as a Percentage of United States
P
A
Y
CY2003
CY2004
CY2005
CY2006
CY2007
E
R
Georgia
2.7%
2.7%
2.8%
2.7%
2.7%
S
Southeast
22.3%
22.5%
22.6%
22.7%
22.7%
E
R
Source: US Department of Commerce, Bureau of Economic Analysis, Released December 2007
V
I
Table 15
C
Total Individual Income Percent Increase Comparison by Period
E
S
CY1987 to 1991 CY1991 to 1995 CY1995 to 1999 CY1999 to 2003 CY2003 to 2007
D
I
Georgia
31.5%
32.1%
33.5%
18.3%
27.2%
V
I
Southeast
30.8%
26.1%
26.7%
18.9%
29.5%
S
United States
27.9%
22.1%
26.9%
17.4%
27.1%
I
O
N
Source: US Department of Commerce, Bureau of Economic Analysis, Released December 2007
33
T
A
X
Table 16
P
CY2006 Individual Income Tax Data by County of Residence
A
Y E
County
2006 Population Estimates
Number of Returns Tabulated
Total
Per 100 Residents
R
Appling
S
E
Atkinson
R
Bacon
V
Baker
I
C
Baldwin
E
Banks
S
Barrow
17,717
6,753
38
8,077
2,832
35
10,319
3,888
38
3,933
1,298
33
45,564
16,386
36
16,179
7,064
44
63,173
25,654
41
D
Bartow
I
Ben Hill
V
Berrien
I
S
Bibb
I
Bleckley
O
Brantley
N
Brooks
90,374
38,474
43
17,482
6,600
38
16,682
6,332
38
154,822
62,705
41
12,317
4,528
37
15,401
5,811
38
16,288
5,830
36
Bryan
28,792
11,587
40
Bulloch
64,762
21,807
34
Burke
22,654
9,048
40
Butts
23,103
8,922
39
Calhoun
6,137
1,956
32
Camden
47,005
16,088
34
Candler
10,300
3,819
37
Carroll
108,258
40,852
38
Catoosa
60,900
22,887
38
Charlton
10,770
3,227
30
Chatham
244,206
101,093
41
Chattahoochee
13,485
1,437
11
Chattooga
26,116
9,683
37
Cherokee
194,082
82,515
43
Clarke
111,692
39,414
35
Clay
3,187
1,085
34
Clayton
269,215
103,625
38
34
T
A
X
P
A
Adjusted Gross Income Less Deficit
Total (Thousands)
Average Per Return (Actual)
Net Taxable Income
(Thousands)
Amount of Tax Liability
Totals (Thousands)
Average Per Returns
Total AGI Growth Index
1987=100
Y E
R
$
217,364 $
32,188 $
141,199 $
7,422 $
1,099
180
S
$
75,549 $
26,677 $
46,891 $
2,359 $
833
131
E
$
125,270 $
32,220 $
83,841 $
4,412 $
1,135
130
R
$
36,352 $
28,006 $
23,767 $
1,224 $
943
105
V
I
$
565,190 $
34,492 $
368,023 $
19,453 $
1,187
93
C
$
264,370 $
37,425 $
177,434 $
9,474 $
1,341
392
E
$ 1,096,600 $
42,746 $
739,169 $
39,864 $
1,554
382
S
$ 1,640,091 $
42,629 $ 1,104,280 $
59,745 $
1,553
265
D
$
211,616 $
32,063 $
141,796 $
7,463 $
1,131
91
I
$
206,417 $
32,599 $
141,936 $
7,498 $
1,184
127
V
I
$ 2,637,706 $
42,065 $ 1,817,948 $
99,379 $
1,585
76
S
$
164,383 $
36,304 $
111,642 $
5,962 $
1,317
105
I
$
186,233 $
32,048 $
124,314 $
6,507 $
1,120
232
O
N
$
168,490 $
28,901 $
111,208 $
5,782 $
992
159
$
575,665 $
49,682 $
413,428 $
22,751 $
1,964
439
$
822,355 $
37,711 $
561,948 $
30,328 $
1,391
230
$
280,549 $
31,007 $
182,039 $
9,467 $
1,046
125
$
327,156 $
36,668 $
207,380 $
10,975 $
1,230
212
$
61,205 $
31,291 $
40,795 $
2,135 $
1,091
93
$
584,764 $
36,348 $
408,337 $
21,810 $
1,356
324
$
117,511 $
30,770 $
75,061 $
3,932 $
1,030
166
$ 1,795,719 $
43,957 $ 1,305,722 $
71,490 $
1,750
212
$
902,135 $
39,417 $
634,508 $
34,119 $
1,491
226
$
103,157 $
31,967 $
68,538 $
3,586 $
1,111
143
$ 4,772,793 $
47,212 $ 3,471,230 $
191,976 $
1,899
153
$
30,418 $
21,168 $
20,575 $
1,014 $
706
77
$
290,470 $
29,998 $
194,568 $
10,062 $
1,039
83
$ 4,956,193 $
60,064 $
352,188 $
196,642 $
2,383
523
$ 1,629,191 $
41,335 $ 1,171,088 $
63,987 $
1,623
141
$
29,527 $
27,213 $
18,624 $
953 $
879
113
$ 3,278,241 $
31,636 $ 1,931,489 $
98,918 $
955
90
35
T
A
X
P
CY2006 Individual Income Tax Data by County of Residence
A
Y E
County
2006 Population Estimates
Number of Returns Tabulated
Total
Per 100 Residents
R
Clinch
S
E
Cobb
R
Coffee
V
Colquitt
I
C
Columbia
E
Cook
S
Coweta
6,934
2,428
35
680,650
288,559
42
39,805
14,197
36
44,217
16,331
37
105,655
44,409
42
16,263
6,181
38
114,178
46,721
41
D
Crawford
I
Crisp
V
Dade
I
S
Dawson
I
Decatur
O
Dekalb
N
Dodge
12,574
4,736
38
21,917
8,354
38
16,002
5,611
35
20,568
8,414
41
28,356
10,304
36
730,455
28,8094
39
19,863
7,217
36
Dooly
11,717
4,360
37
Dougherty
95,160
36,257
38
Douglas
118,835
49,887
42
Early
11,979
4,182
35
Echols
4,049
1,094
27
Effingham
48,492
19,176
40
Elbert
20,630
8,253
40
Emanual
22,417
8,616
38
Evans
11,357
4,279
38
Fannin
22,250
8,790
39
Fayette
104,850
44,467
42
Floyd
95,076
37,494
39
Forsyth
148,307
58,087
39
Franklin
21,639
9,211
43
Fulton
964,649
369,985
38
Gilmer
28,044
10,522
38
Glascock
2,711
988
37
36
T
A
X
P
A
Adjusted Gross Income Less Deficit
Total (Thousands)
Average Per Return (Actual)
Net Taxable Income
(Thousands)
Amount of Tax Liability
Totals (Thousands)
Average Per Returns
Total AGI Growth Index
1987=100
Y E
R
$
80,539 $
33,171 $
53,686 $
2,829 $
1,165
122
S
$ 18,395,888 $
63,751 $ 13,602,721 $
766,402 $
2,656
225
E
$
535,982 $
37,753 $
354,386 $
20,090 $
1,415
195
R
$
531,783 $
32,563 $ 1,866,398 $
18,677 $
1,144
130
V
I
$ 2,525,259 $
56,864 $
134,748 $
104,117 $
2,344
345
C
$
202,339 $
32,736 $ 1,617,084 $
7,083 $
1,146
142
E
$ 2,341,881 $
50,125 $
111,745 $
88,705 $
1,899
388
S
$
168,133 $
35,501 $
179,649 $
5,924 $
1,251
255
D
$
272,623 $
32,634 $
142,753 $
9,521 $
1,140
123
I
$
200,343 $
35,705 $
347,153 $
7,612 $
1,357
206
V
I
$
479,803 $
57,024 $
319,787 $
19,380 $
2,303
550
S
$
431,772 $
41,903 $ 10,784,090 $
17,594 $
1,707
186
I
$ 15,038,623 $
52,200 $
155,661 $
598,926 $
2,079
147
O
N
$
233,263 $
32,321 $
99,215 $
8,223 $
1,139
128
$
145,566 $
33,387 $
815,603 $
5,295 $
1,214
158
$ 1,254,221 $
34,593 $ 1,480,852 $
43,457 $
1,199
59
$ 2,177,911 $
43,657 $
98,943 $
80,258 $
1,609
214
$
142,876 $
34,165 $
22,084 $
5,294 $
1,266
95
$
33,208 $
30,354 $
611,497 $
1,152 $
1,053
294
$
882,187 $
46,005 $
185,225 $
33,259 $
1,734
421
$
273,237 $
33,108 $
163,377 $
9,796 $
1,187
101
$
256,134 $
29,728 $
95,754 $
8,507 $
987
112
$
142,425 $
33,285 $
199,370 $
5,084 $
1,188
159
$
302,188 $
34,379 $ 2,231,096 $
10,696 $
1,217
225
$ 3,099,218 $
69,697 $ 1,073,151 $
126,166 $
2,837
326
$ 1,548,696 $
41,305 $ 3,496,776 $
58,436 $
1,559
113
$ 4,675,548 $
80,492 $
202,585 $
198,905 $
3,424
1098
$
301,134 $
32,693 $ 25,511,902 $
10,802 $
1,173
147
$ 32,543,712 $
87,960 $
291,659 $ 1,469,083 $
3,971
278
$
421,213 $
40,032 $
21,664 $
15,837 $
1,505
341
$
33,323 $
33,727 $ 1,281,631 $
1,135 $
1,149
105
37
T
A
X
P
CY2006 Individual Income Tax Data by County of Residence
A
Y E
County
2006 Population Estimates
Number of Returns Tabulated
Total
Per 100 Residents
R
Glynn
S
E
Gordon
R
Grady
V
Greene
I
C
Gwinnett
E
Habersham
S
Hall
73,429
31,864
43
50,890
21,050
41
24,719
8,417
34
15,433
6,429
42
749,836
308,560
41
40,896
15,780
39
172,391
71,414
41
D
Hancock
I
Haralson
V
Harris
I
S
Hart
I
Heard
O
Henry
N
Houston
9,427
3,354
36
28,278
10,928
39
28,313
11,647
41
24,156
9,849
41
11,347
4,031
36
177,436
74,824
42
128,070
52,971
41
Irwin
10,240
3,594
35
Jackson
55,542
22,649
41
Jasper
13,416
5,550
41
Jeff Davis
13,225
5,324
40
Jefferson
16,561
6,989
42
Jenkins
8,636
3,041
35
Johnson
9,014
2,970
33
Jones
26,941
11,134
41
Lamar
16,639
6,799
41
Lanier
7,646
2,615
34
Laurens
47,096
19,510
41
Lee
32,157
11,276
35
Liberty
60,489
17,382
29
Lincoln
8,147
3,162
39
Long
11,178
3,007
27
Lowndes
100,364
36,816
37
Lumpkin
25,904
10,192
39
38
T
A
X
P
A
Adjusted Gross Income Less Deficit
Total (Thousands)
Average Per Return (Actual)
Net Taxable Income
(Thousands)
Amount of Tax Liability
Totals (Thousands)
Average Per Returns
Total AGI Growth Index
1987=100
Y E
R
$ 1,743,695 $
54,723 $
530,429 $
71,784 $
2,253
210
S
$
791,111 $
37,582 $
198,337 $
28,224 $
1,341
166
E
$
292,207 $
34,716 $
198,337 $
10,559 $
1,254
162
R
$
397,491 $
61,828 $
289,705 $
16,371 $
2,546
390
V
I
$ 16,649,176 $
53,958 $ 11,595,384 $
642,450 $
2,082
321
C
$
606,456 $
38,432 $
402,017 $
21,567 $
1,367
178
E
$ 3,676,667 $
51,484 $ 2,561,532 $
141,420 $
1,980
302
S
$
96,708 $
28,834 $
57,737 $
2,930 $
874
111
D
$
397,337 $
36,359 $
267,487 $
14,281 $
1,307
157
I
$
643,346 $
55,237 $
452,769 $
25,102 $
2,155
378
V
I
$
336,326 $
34,148 $
232,583 $
12,450 $
1,264
154
S
$
142,160 $
35,267 $
93,043 $
4,903 $
1,216
802
I
$ 3,632,839 $
48,552 $ 2,389,910 $
130,204 $
1,740
547
O
N
$ 2,206,804 $
41,661 $ 1,561,047 $
84,675 $
1,599
184
$
117,837 $
32,787 $
79,238 $
4,177 $
1,162
159
$ 1,010,095 $
44,598 $
684,814 $
37,187 $
1,642
367
$
216,031 $
38,924 $
137,607 $
7,331 $
1,321
269
$
162,873 $
30,592 $
103,791 $
5,376 $
1,010
94
$
206,862 $
29,598 $
128,920 $
6,628 $
948
85
$
82,765 $
27,217 $
51,686 $
2,631 $
865
84
$
86,351 $
29,075 $
54,972 $
2,830 $
953
77
$
475,780 $
42,732 $
320,564 $
17,315 $
1,555
235
$
236,271 $
34,751 $
153,271 $
8,099 $
1,191
162
$
78,850 $
30,153 $
51,218 $
2,665 $
1,019
170
$
684,684 $
35,094 $
456,556 $
24,318 $
1,246
134
$
554,648 $
49,188 $
388,950 $
21,281 $
1,887
418
$
534,530 $
30,752 $
354,795 $
18,438 $
1,061
278
$
104,595 $
33,079 $
68,752 $
3,632 $
1,149
129
$
90,359 $
30,050 $
57,608 $
2,968 $
987
294
$ 1,462,355 $
39,721 $ 1,032,991 $
56,162 $
1,525
184
$
429,751 $
42,166 $
295,011 $
16,023 $
1,572
396
39
T
A
X
P
CY2006 Individual Income Tax Data by County of Residence
A
Y E
County
2006 Population Estimates
Number of Returns Tabulated
Total
Per 100 Residents
R
Macon
S
E
Madison
R
Marion
V
McDuffie
I
C
McIntosh
E
Meriwether
S
Miller
13,569
4,040
30
27,602
10,974
40
7,048
2,463
35
21,561
8,879
41
11,133
4,413
40
22,995
8,763
38
6,132
2,181
36
D
Mitchell
I
Monroe
V
Montgomery
I
S
Morgan
I
Murray
O
Muscogee
N
Newton
23,757
8,459
36
24,338
10,274
42
9,046
3,002
33
17,754
7,540
42
40,655
14,556
36
191,840
71,816
37
90,728
36,774
41
Oconee
30,347
13,046
43
Oglethorpe
13,705
5,490
40
Paulding
119,859
50,072
42
Peach
25,192
10,066
40
Pickens
29,232
12,305
42
Pierce
17,443
6,876
40
Pike
16,565
6,969
42
Polk
40,925
15,769
39
Pulaski
9,772
3,483
36
Putnam
19,913
8,602
43
Quitman
2,649
755
29
Rabun
16,305
6,572
40
Randolph
7,346
2,537
35
Richmond
197,341
74,395
38
Rockdale
79,764
32,620
41
Schley
3,995
1,528
38
Screven
15,040
5,722
38
40
T
A
X
P
A
Adjusted Gross Income Less Deficit
Total (Thousands)
Average Per Return (Actual)
Net Taxable Income
(Thousands)
Amount of Tax Liability
Totals (Thousands)
Average Per Returns
Total AGI Growth Index
1987=100
Y E
R
$
115,196 $
28,514 $
72,523 $
3,727 $
923
54
S
$
395,719 $
36,060 $
266,971 $
14,223 $
1,296
163
E
$
85,320 $
34,641 $
56,801 $
2,997 $
1,217
182
R
$
299,259 $
33,704 $
193,342 $
10,168 $
1,145
116
V
I
$
160,642 $
36,402 $
110,693 $
5,957 $
1,350
216
C
$
315,443 $
35,997 $
211,789 $
11,327 $
1,293
132
E
$
72,089 $
33,053 $
47,905 $
2,536 $
1,163
87
S
$
248,001 $
29,318 $
159,879 $
8,251 $
975
115
D
$
580,418 $
56,494 $
420,863 $
23,523 $
2,290
370
I
$
98,001 $
32,645 $
63,870 $
3,354 $
1,117
152
V
I
$
391,877 $
51,973 $
269,701 $
14,956 $
1,984
308
S
$
504,401 $
34,652 $
339,607 $
17,742 $
1,219
161
I
$ 2,913,282 $
40,566 $ 2,022,287 $
110,079 $
1,533
118
O
N
$ 1,519,674 $
41,325 $
978,148 $
52,425 $
1,426
330
$
964,445 $
73,926 $
716,172 $
40,622 $
3,114
545
$
204,965 $
37,334 $
138,906 $
7,402 $
1,348
236
$ 2,344,348 $
46,820 $ 1,564,024 $
84,626 $
1,690
655
$
366,999 $
36,459 $
244,106 $
13,051 $
1,296
129
$
649,110 $
52,752 $
463,351 $
25,720 $
2,090
350
$
263,278 $
38,289 $
184,760 $
9,993 $
1,453
238
$
306,561 $
43,989 $
202,341 $
10,954 $
1,572
307
$
514,848 $
32,649 $
338,609 $
17,781 $
1,128
101
$
132,143 $
37,940 $
91,846 $
4,973 $
1,428
134
$
377,351 $
43,868 $
257,693 $
14,073 $
1,636
291
$
20,847 $
27,612 $
13,605 $
700 $
928
194
$
261,692 $
39,819 $
180,109 $
9,812 $
1,493
242
$
70,806 $
27,909 $
45,331 $
329 $
918
73
$ 2,483,015 $
33,376 $ 1,675,061 $
89,160 $
1,198
66
$ 1,434,057 $
43,962 $
943,421 $
51,146 $
1,568
157
$
58,226 $
38,106 $
41,042 $
2,203 $
1,442
175
$
171,791 $
30,023 $
110,896 $
5,768 $
1,008
98
41
T
A
X
P
CY2006 Individual Income Tax Data by County of Residence
A
Y E
County
2006 Population Estimates
Number of Returns Tabulated
Total
Per 100 Residents
R
Seminole
S
E
Spalding
R
Stephens
V
Stewart
I
C
Sumter
E
Talbot
S
Taliaferro
9,091
3,441
38
61,968
25,395
41
25,212
10,233
41
4,710
1,621
34
32,519
11,588
36
6,580
2,635
40
1,883
667
35
D
Tattnall
I
Taylor
V
Telfair
I
S
Terrell
I
Thomas
O
Tift
N
Toombs
23,130
7,172
31
8,645
3,253
38
13,251
4,059
31
10,433
3,742
36
44,713
17,545
39
41,398
15,732
38
27,310
10,167
37
Towns
10,620
4,292
40
Treutlen
6,893
2,174
32
Troup
62,748
25,081
40
Turner
9,328
3,566
38
Twiggs
10,351
3,896
37
Union
20,396
8,357
41
Upson
27,498
10,728
39
Walker
63,876
24,591
38
Walton
79,081
31,736
40
Ware
35,483
13,504
38
Warren
5,936
2,402
41
Washington
20,570
7,760
38
Wayne
28,598
10,072
35
Webster
2,216
902
41
Wheeler
6,831
1,738
26
White
24,496
9,896
40
Whitfield
91,872
38,923
42
42
T
A
X
P
A
Adjusted Gross Income Less Deficit
Total (Thousands)
Average Per Return (Actual)
Net Taxable Income
(Thousands)
Amount of Tax Liability
Totals (Thousands))
Average Per Returns
Total AGI Growth Index
1987=100
Y E
R
$
115,284 $
33,503 $
77,584 $
4,135 $
1,202
119
S
$
887,241 $
34,938 $
569,419 $
30,210 $
1,190
99
E
$
337,376 $
32,969 $
229,218 $
12,198 $
1,192
87
R
$
45,744 $
28,219 $
30,743 $
1,597 $
985
64
V
I
$
380,525 $
32,838 $
248,426 $
13,097 $
1,130
87
C
$
81,371 $
30,881 $
50,150 $
2,596 $
985
124
E
$
16,863 $
25,282 $
10,456 $
526 $
788
64
S
$
223,552 $
31,170 $
146,767 $
7,695 $
1,073
129
D
$
111,705 $
34,339 $
73,839 $
3,923 $
1,206
125
I
$
114,922 $
28,313 $
72,077 $
3,714 $
915
70
V
I
$
118,985 $
31,797 $
75,793 $
3,952 $
1,056
87
S
$
698,139 $
39,791 $
486,266 $
26,343 $
1,501
137
I
$
573,891 $
36,479 $
384,917 $
20,622 $
1,311
130
O
N
$
345,182 $
33,951 $
227,384 $
12,082 $
1,188
108
$
162,101 $
37,768 $
112,409 $
6,140 $
1,430
313
$
62,598 $
28,794 $
38,723 $
1,985 $
913
102
$ 1,017,431 $
40,566 $
695,893 $
37,639 $
1,501
124
$
98,996 $
27,761 $
61,610 $
3,169 $
889
97
$
117,283 $
30,103 $
75,009 $
3,865 $
992
118
$
314,122 $
37,588 $
218,165 $
11,922 $
1,427
375
$
340,929 $
31,779 $
225,152 $
11,808 $
1,101
78
$
834,905 $
33,952 $
572,062 $
30,242 $
1,230
101
$ 1,533,692 $
48,327 $ 1,039,389 $
56,864 $
1,792
414
$
438,789 $
32,493 $
298,245 $
15,885 $
1,176
76
$
67,536 $
28,117 $
40,705 $
2,059 $
857
95
$
310,120 $
39,964 $
211,156 $
11,425 $
1,472
128
$
353,666 $
35,114 $
234,586 $
12,485 $
1,240
140
$
28,303 $
31,378 $
18,910 $
991 $
1,098
139
$
48,940 $
28,159 $
29,649 $
1,507 $
867
98
$
372,201 $
37,611 $
247,910 $
13,335 $
1,347
300
$ 1,814,777 $
46,625 $ 1,279,151 $
69,916 $
1,796
142
43
T
A
X
P
CY2006 Individual Income Tax Data by County of Residence
A
Y E
County
2006 Population Estimates
Number of Returns Tabulated
Total
Per 100 Residents
R
Wilcox
S
E
Wilkes
R
Wilkinson
V
Worth
I
C
Other
E
S Total
8,628
2,470
29
10,341
4,031
39
10,050
4,018
40
21,467
8,273
38
356,136
9,342,080
4,046,269
D
Net Total Average
43
I
V
I
Sources: Population Division, U.S. Census Bureau and IT Division, Georgia Department of Revenue
S
I
O
N
44
T
A
X
P
A
Adjusted Gross Income Less Deficit
Total (Thousands)
Average Per Return (Actual)
Net Taxable Income
(Thousands)
Amount of Tax Liability
Totals (Thousands)
Average Per Returns
Total AGI Growth Index
1987=100
Y E
R
$
71,571 $
28,976 $
46,530 $
2,403 $
973
81
S
$
134,924 $
33,472 $
91,872 $
4,874 $
1,209
69
E
$
127,702 $
31,782 $
81,350 $
4,223 $
1,051
57
R
$
273,311 $
33,037 $
178,373 $
9,367 $
1,132
143
V
I
$ 6,257,886 $
17,572 $ 11,730,763 $
647,331 $
1,818
369
C
E
$ 193,127,039
$ 141,630,575 $ 8,026,618 $
222,277
221
S
$
47,730
$
1,984
D
I
V
I
S
I
O
N
45
T
A
Amended Returns
X
Responsible for reviewing and examining all amended individual income tax returns.
P
A
Also assists with the review and monitoring of fraudulent returns and filers.
Y
E
Accounts Maintenance
R
Responsible for reviewing written taxpayer protests concerning corporate, withholding,
S
sales and use and individual income tax return adjustments and/or assessments. Also
E R
reviews requests for penalty and interest waivers and responds to taxpayer inquiries.
V
I
Problem Resolution Specialists
C
E
Responsible for resolving complex taxpayer issues that are not resolved through normal
S
channels. The specialists provide high-level support to all Department business units
and the Call Center. Assists with taxpayer education through seminars, classes and
D
I
meetings, and manages the CPA hotline.
V
I
S
Systems Control / Electronic Services
I
Systems Control Unit
O
Maintains the schedule of system interfaces to run computer job requests for reports
N
used throughout the Department. Also keeps a record of the schedule for direct deposit
and refunds to taxpayers. Maintains a report of charitable contributions and handles
various reports to expedite financial transaction processes.
Electronic Filing (e-File e-Pay) Georgia implemented its e-File and e-Pay system in March 2006. Initially, withholding tax was the only tax type available on the system. Since inception, the program has been expanded and now includes the ability to e-File and e-Pay sales and use tax. Additionally, payments of unregistered corporate and individual tax payments and payments of assessments and notices can be made using the e-Pay system.
Any business can participate in the program. However, it is mandatory for businesses that owe $5,000 or more on a single return to e-File and e-Pay.
46
T
The advantages of e-File and e-Pay are:
A
Transactions are submitted electronically using a secure environment.
X
P
Convenience of filing and paying taxes from home or office.
A
Faster and more accurate processing of returns.
Y
E
Taxpayer can view an e-history for all payments and returns submitted through the
R
system.
Taxpayer can self-edit returns.
S
E
Immediate confirmation number provided when the return or payment is received.
R
Payments can be warehoused (similar to post dating a check) until a future date.
V
I
Program is free. A fee may be assessed by credit card vendors when a credit card
C
is used to make a payment. However, the Department does not assess any fees.
E
S
Table 17
D
CY2008 Electronic Filing Results vs. Paper Returns (Thousands)
I
V
Individual
Withholding
Corporate Sales and Use
Total
I
Income Tax
Tax
Tax
Tax
Returns
S
I
E-filing
2,755
1,887
49
253
4,944
O
N
Paper returns
1,471
850
190
945
3,456
Total
4,226
2,737
239
Source: Information Technology Division, Georgia Department of Revenue - electronic returns
1,198
8,400
47
L
O C
Local Government Services Division
A
L
The Division administers all property tax laws and regulations, distributes sales and use
taxes to local taxing authorities and, administers the laws set forth in the Unclaimed
G
Property Act.
O
V
E
Additionally, the Division is charged with the administration of ad valorem taxes,
R
including the approval of all county tax digests, developing assessments for all public
N
M
utility property, and providing annual current use values and owner harvest timber values
E
to county tax officials.
N
T
The Division also manages the Homeowner Tax Relief Grant for the state, makes
distributions to the counties, and monitors and provides training for local tax officials.
2008 Division Highlights:
Approximately 2,500 students attended property tax administration and assessment training.
Distributed $4.8 billion in sales and use tax to local tax authorities.
Unclaimed Property Highlights Deposits Received - $91,194,114.40 Cash Claims Paid - $12,862,487.77 Dividends Paid - $26,722.86 Stock Proceeds - $701,617.78 Shares Paid (Not dollar figure but shares returned) 115,138.2155 Claims Paid 3,555 Safe Deposit Boxes Received 2005
Conducted Performance Review of Jefferson County Board of Assessors Office.
Conducted informal reviews of five
county board of assessors offices:
Bacon
Madison
Johnson
Troup
Lamar
Property Tax
The state millage rate is (0.25) mill. It is a component of every real and personal property tax bill, including motor vehicles, issued by local government officials.
In the mid-1800s, Georgia passed an Act allowing for the taxation of property or "ad valorem." The ad valorem tax has remained in effect since then. It constitutes the primary source of revenue for local county governments, municipalities, and public schools in Georgia.
For more detailed information, please reference the 2008 Property Tax Administration Annual Report.
48
L
O
Table B.3
C
A
Local Government Services Seminars
L
Date
Location
Attendees
G
O
APM/Digest Review/Sales Ratio
V
E
November 12-16, 2007
Athens
47
R
Appeals Procedure
N
September 10-12, 2007
Statesboro
13
M
E
Assessor Re-Certification
N
November 12-14, 2007
Athens
14
T
Basic Accounting
S
April 14-18, 2008
Macon
20
E
Basic Mapping
R
V
November 14-16, 2007
Athens
13
I
June 2-6, 2008
Brunswick
27
C
CAVEAT
E
S
May 19-21, 2008
Athens
443
Course I - Certification for Assessors
D
July 30, 2007 - August 3, 2007
Augusta
43
I
V
September 17-21, 2007
Macon
40
I
October 29, 2007 - November 2, 2007
Dahlonega
39
S
November 26-30, 2007
Statesboro
36
I
O
January 14-18, 2007
Hapeville
37
N
February 18-22, 2008
Brunswick
30
April 07-11, 2008
Blairsville
25
May 5-9, 2008
Augusta
17
June 23-27, 2008
Albany
25
Course IA-Assessment Fundamentals
July 9-13, 2007
Acworth
21
August 20-24, 2007
Brunswick
24
September 10-14, 2007
Blairsville
26
October 15-19, 2007
Savannah
31
November 12-14, 2007
Athens
25
January 28, 2008 - February 01, 2008
Tifton
30
49
L
O
C
A
Local Government Services Seminars
L
G
Date
Location
O
V
Course IA-Assessment Fundamentals Continue
E
February 18-22, 2008
Hapeville
R
N
March 17-21, 2008
Columbus
M
April 14-18, 2008
Tifton
E
Course II - Income Approach to Value
N
T
August 20-24, 2007
Hapeville
November 12-16, 2007
Athens
S
February 18-22, 2008
Savannah
E
R
May 12-16, 2008
Macon
V
Course III - Valuation of Personal Property
I
August 20-24, 2007
Macon
C
E
December 3-7, 2007
Augusta
S
January 28, 2008 - February 01, 2008
Hapeville
Attendees
38 28 20
36 10 25 25
17 27 37
May 5-9 ,2008
Brunswick
15
D
I
Course IVA - Valuation of Urban Land
V
December 3-7, 2007
Hapeville
39
I
April 28, 2008 - May 02, 2008
Statesboro
17
S
I
Course IVB - Valuation of Rural Land
O
August 20-24,2007
Hapeville
19
N
March 10-14, 2008
Statesboro
25
Course V - Cost Approach to Value
September 10-14,2007
Statesboro
25
November 12-16, 2007
Athens
23
January 28 - February 1, 2008
Hapeville
39
June 9-13, 2008
Brunswick
26
Course VI - Management Development
November 12-16, 2007
Athens
15
June 9-13, 2008
Hapeville
20
50
L
O
C
Local Government Services Seminars
A
L
Date
Location
Attendees
G
O
Exempt Properties
V
July 9-11, 2007
Augusta
E
R
November 14-16, 2007
Athens
50
N
February 11-13, 2008
Macon
4,315
M
April 7-9, 2008
Hapeville
37
E
N
Georgia Assessment Administration
T
August 13-17, 2007
Statesboro
14
October 1-5, 2007
Blairsville
20
S
E
February 4-8, 2008
Augusta
18
R
April 21-25, 2008
Hapeville
22
V
June 2-6, 2008
Dahlonega
15
I
C
Manufacturing Housing
E
August 27-31, 2007
Hapeville
17
S
March 24-28, 2007
Tifton
29
D
Media Relations
I
November 14-16, 2007
Athens
12
V
I
Motivation/Strategic Planning
S
November 14-16, 2007
Athens
15
I
Regional Exams
O
N
October 10-11, 2007
Acworth
125
December 18-19, 2007
Tifton
125
March 26-27, 2008
Macon
164
June 25-26, 2008
Hapeville
127
Review of Income
September 10-12, 2007
Acworth
12
December 10-12, 2007
Tifton
15
March 10-12, 2008
Macon
14
June 2-4, 2008
Hapeville
19
51
L
O
C
A
Local Government Services Seminars
L
G
Date
Location
O
V
Specialized Assessment
E
July 11-13, 2007
Augusta
R
N
November 12-14, 2007
Athens
M
February 13-15, 2008
Macon
E
April 9-11, 2008
N
T
Timber Regulations
Hapeville
November 12-14, 2007
Athens
S
Verification of Personal Property Reports
E
R
November 12-16, 2007
Athens
V
WinGAP Advanced Technical
I
September 10-14, 2007
Hapeville
C
E
WinGAP Basic Data Entry
S
November 5-9, 2007
Hapeville
May 12-16, 2008
Dublin
D
I
WinGAP Commercial Schedules
V
January 22-24, 2008
Hapeville
I WinGAP Personal Property
S
I
October 22-24, 2007
Hapeville
O
April 21-23, 2008
Hapeville
N WinGAP Res. Pricing Schedules
December 4-6, 2007
Hapeville
WinGAP Technical
August 6-10, 2007
Athens
February 25-29, 2008
Moultrie
June 2-6, 2008
Hapeville
Attendees
57 46 29 41
3 1
11
11
18 14
18
17 1 0
11
9 20 1 1
52
L
O
Table A.4
C
Local Government Services Results and Performance Measures
A
L
FY2004
FY2005
FY2006
FY2007
FY2008
G
O
Unclaimed Property
V
Value of unclaimed property returned to rightful owners or heirs (Millions)
$8.0
$6.8
$8.0
$12.0
$14.0
E
R
Grants and Distribution
N
Local Sales Tax Distribution
M
Total local sales tax type (All counties combined)
440
456
457
467
465
E
N
Total returns (SUT) processed (Millions)
1.2
1.4
1.4
1.2
1.3
T
Distribution of sales tax revenues to local governments (Billions)
$3.4
$3.7
$3.7
$4.7
$4.8
S
Homeowners Tax Relief Grants (HTRG)
E
Value of HTRG grants distributed (Millions)
$392
$412
$418
$425
$429
R V
Number of local taxing jurisdictions receiving grants
418
419
430
430
440
I
Number of homesteads qualifying for grants (Millions)
6.92
7.11
7.26
7.33
7.13
C E
S
Source: Local Government Services, Georgia Department of Revenue
D
Table 18
I
Summary of Net Property Tax Collections by Category (Thousands)
V
I
S
FY2004
FY2005
FY2006
FY2007
FY2008
I
O
General Property ( Real and Tangible Personal)
$ 60,720 $ 63,263 $ 4,398 $ 75,170 $ 76,445
N
Public Utilities, Ad Valorem Tax Railroad Companies
$
16 $ (128) $ (34) $
52 $
(7)
Intangible Recording Fee
$ 1,987 $ 1,812 $ 169 $ (1,821) $ 1,466
Interest and Other Property Tax Revenue
Public Service Commission (Utility Fees)
$ 680 $ 570 $
19 $ 267 $ 227
$ 1,059 $ 1,100 $ 1,050 $ 1,048 $
-
Total
$ 64,462 $ 66,617 $ 5,602 $ 74,716 $ 78,131
Source: State Accounting Office of Georgia
53
L
O
C
Table 19
A
Taxable Values and Tax Rates, State of Georgia for General Property and Public Utilities
L
Net Taxable Values (Thousands)
G
O
FY2003
FY2004
FY2005
FY2006
FY2007
V
E
State Rate (per $1000 value)
0.25
0.25
0.25
0.25
0.25
R
N
Grand Total
M
Grand Total
E
$256,965,131 $272,207,115 $291,219,580 $318,095,398 $332,356,035
N
10 Year Growth Rate
-
-
114%
116%
111%
T 20 Year Growth Rate
-
-
360%
343%
306%
S
Public Utilities
E
R
Public Utilities
$ 10,451,760 $ 11,330,385 $ 11,549,924 $ 12,135,793 $ 11,962,961
V 10 Year Growth Rate
I
21%
24%
21%
C
20 Year Growth Rate
-
-
98%
71%
50%
E
S
General Property (Net of Exemptions)
D
FY2003
FY2004
FY2005
FY2006
FY2007
I
V
I
Total
$246,513,371 $260,876,732 $279,669,656 $305,959,605 $320,393,073
S
10 Year Growth Rate
-
-
121%
122%
117%
I
O
20 Year Growth Rate
-
-
386%
373%
333%
N
Real Property
$201,816,877 $217,607,321 $236,646,531 $251,602,699 $265,769,931
10 Year Growth Rate
-
-
149%
146%
142%
20 Year Growth Rate
-
-
476%
428%
400%
Personal Property
$ 44,696,494 $ 43,269,408 $ 43,023,125 $ 54,356,906 $ 54,623,142
10 Year Growth Rate
-
-
36%
55%
45%
20 Year Growth Rate
-
-
162%
220%
163%
Note: Details for both 10 and 20yr growth rate in FY2003 and FY2004 are unavailable. Source: Local Government Services, Georgia Department of Revenue
54
L
O
Table 20
C
Values of General Property, Public Utilities Dollars by Class of Property (Thousands)
A
L
Net Change
FY2004
FY2005
FY2006
FY2007
FY2008
FY2007 to
FY2008
G
O
General Property
V
Real Estate
$206,407,139 $222,524,341 $604,168,858 $672,012,711 $748,722,398 $ 76,709,687
E
R
Motor Vehicles $ 21,509,067 $ 21,265,318 $ 52,602,433 $ 51,793,246 $ 56,323,768 $ 4,530,522
N
Other Personal Tangible Property
$ 34,284,547 $ 34,268,621 $ 90,187,088 $ 93,390,207 $ 97,559,908 $ 4,169,701
M
E
Total, Gross Value
$262,200,753 $278,058,280 $746,958,379 $817,196,164 $902,606,074 $ 85,409,910
N T
Exemptions, Homestead
Agriculture and Freeport
$ 15,687,382 $ 17,181,550 $ 47,784,238 $ 52,297,151 $101,623,390 $ 49,326,239
S E
R
Total Net Taxable General Property
$246,513,371 $260,876,730 $699,174,141 $764,899,013 $800,982,684 $ 36,083,671
V
I
Public Utilities
C
Railroads
$ 1,247,230 $ 1,473,117 $ 2,131,241 $ 2,109,463 $ 2,041,327 $ (68,136)
E
S
Telephones
$ 7,332,670 $ 7,026,959 $ 6,931,501 $ 6,054,613 $ 6,086,477 $ 31,864
D
Electric
$ 15,764,366 $ 16,747,616 $ 18,469,029 $ 19,257,801 $ 19,186,975 $ (70,826)
I
Gas
$ 1,176,854 $ 1,228,720 $ 1,335,712 $ 1,336,950 $ 1,317,335 $ (19,615)
V
I
Pipeline
$ 750,840 $ 812,824 $ 821,463 $ 877,890 $ 868,704 $ (9,186)
S
I
Flight Equipment $ 1,732,408 $ 1,915,953 $ 1,841,534 $ 1,929,916 $ 2,241,622 $ 311,706
O
Total Taxable Public Utilities
$ 28,004,368 $ 29,205,189 $ 31,530,480 $ 31,566,633 $ 31,742,440 $ 175,807
N
Grand Total Taxable Value
$274,517,739 $290,081,919 $730,704,621 $796,465,646 $832,725,124 $ 36,259,478
Note: Since FY2006, valuations of properties have been made at Fair Market Value, replacing Assessed Value method. Source: Local Government Services, Georgia Department of Revenue
55
L
O
C
Table 21
A
CY2007 Selected Tax Statistics and Estimates by County
L
Assessed Value (Thousands) (i)
County
General Property
G
Gross
Net Public Utility Net
O
V
Appling
E
R
Atkinson
N
Bacon
$
315,247
$
281,720
$
339,073
$
138,963
$
115,190
$
6,164
$
202,224
$
185,085
$
11,110
M
Baker
E
N
Baldwin
$
123,130
$
113,395
$
$
1,086,870
$
942,379
$
6,777 68,514
T
Banks
$
664,207
$
496,941
$
22,219
Barrow
S
E
Bartow
R
Ben Hill
V
Berrien
I
C
Bibb
E
Bleckley
S
Brantley
$
2,236,696
$
1,863,908
$
48,054
$
3,089,576
$
2,739,780
$
233,800
$
400,549
$
345,155
$
17,492
$
396,678
$
277,894
$
14,389
$
3,977,497
$
3,586,019
$
117,311
$
227,439
$
199,266
$
9,177
$
329,472
$
281,193
$
22,555
D
Brooks
I
Bryan
V
Bulloch
I
S
Burke
I
Butts
O
Calhoun
N
Camden
$
400,051
$
1,195,801
$
1,820,929
$
636,747
$
733,121
$
158,563
$
1,680,063
$
322,795
$
1,108,747
$
1,578,772
$
476,511
$
570,825
$
136,689
$
1,564,167
$
13,109
$
22,532
$
43,698
$
1,148,405
$
47,242
$
6,996
$
38,428
Candler
$
261,513
$
202,695
$
9,330
Carroll
$
2,867,441
$
2,511,476
$
96,017
Catoosa
$
1,668,430
$
1,398,764
$
39,181
Charlton
$
335,435
$
285,588
$
26,410
Chatham
$
13,282, 056
$
11,574,898
$
227,855
Chattahoochee
$
63,841
$
56,308
$
4,104
Chattooga
$
605,062
$
515,398
$
17,595
Cherokee
$
8,681,931
$
7,609,881
$
140,820
Clarke
$
3,608,077
$
3,162,223
$
77,279
Clay
$
96,366
$
77,731
$
4,356
Clayton
$
8,212,272
$
7,513,176
$
958,005
56
L O C A L
County 1% Tax Distribution (Thousands)
LOST
SPLOST
ELOST
Total
G
O
$
3,504
$
3,505
$
2,037
$
9,046
V
E
$
724
$
718
$
723
$
2,165
R
$
1,289
$
1,300
$
1,300
$
3,889
N
$
253
$
244
$
254
$
751
M
E
$
6,883
$
6,871
$
6,874
$
20,628
N
$
3,364
$
3,353
$
3,362
$
10,079
T
$
9,604
$
9,521
$
9,536
$
28,661
S
$
22,120
$
22,042
$
22,003
$
66,165
E
$
2,519
$
2,521
$
2,517
$
7,558
R
$
1,730
$
1,721
$
1,732
$
5,182
V
I
$
32,646
$
32,617
$
32,414
$
97,677
C
$
1,170
$
966
$
1,168
$
3,303
E
$
1,325
$
1,320
$
1,335
$
3,981
S
$
1,311
$
1,308
$
1,310
$
3,930
D
$
4,538
$
4,533
$
4,561
$
13,632
I
$
10,600
$
10,615
$
10,600
$
31,816
V
I
$
3,022
$
3,007
$
-
$
6,029
S
$
4,350
$
4,354
$
4,353
$
13,057
I
O
$
499
$
502
$
503
$
1,504
N
$
8,896
$
8,867
$
66
$
17,829
$
1,446
$
1,449
$
1,451
$
4,346
$
17,213
$
17,166
$
17,141
$
51,519
$
9,524
$
9,527
$
9,519
$
28,570
$
1,207
$
1,129
$
1,204
$
3,539
$
63,875
$
63,876
$
51,121
$
178,872
$
527
$
523
$
531
$
1,582
$
2,526
$
2,527
$
2,522
$
7,575
$
-
$
31,749
$
31,811
$
63,560
$
21,253
$
21,204
$
21,237
$
63,694
$
444
$
443
$
446
$
1,333
$
51,307
$
51,377
$
52,016
$
154,700
57
L
O
C
A
CY2007 Selected Tax Statistics and Estimates by County
L
Assessed Value (Thousands) (i)
County
General Property
G
Gross
Net Public Utility Net
O
V
Clinch
E
R
Cobb
$
251,442
$
218,215
$
16,540
$
32,045,164
$
28,500,598
$
526,917
N
Coffee
$
974,712
$
765,996
$
34,178
M
Colquitt
E
N
Columbia
$
788,282
$
720,886
$
$
3,998,287
$
3,594,599
$
31,681 63,314
T
Cook
$
418, 614
$
303,180
$
15,795
Coweta
S
E
Crawford
R
Crisp
V
Dade
I
C
Dawson
E
Decatur
S
Dekalb
$
4,145,228
$
3,655,940
$
184,149
$
302,584
$
265,932
$
13,841
$
599,107
$
498,174
$
13,063
$
468,926
$
388,536
$
17,467
$
1,390,678
$
1,227,296
$
21,784
$
825, 929
$
710,226
$
34,006
$
25,929,980
$
23,808,801
$
474,526
D
Dodge
$
433,413
$
350,154
$
20,106
I
Dooly
$
281,194
$
235,276
$
17,862
V
Dougherty
$
2,354,737
$
2,101,271
$
65,344
I
S
Douglas
$
4,552,712
$
4,012,187
$
99,300
I
Early
$
501, 181
$
419,708
$
18,923
O Echols
N
$
107,994
$
98,264
$
6,417
Effingham
$
1,595,927
$
1,425,313
$
137,636
Elbert
$
576,857
$
483,280
$
23,236
Emanual
$
488,009
$
399,129
$
18,065
Evans
$
237,172
$
215,444
$
6,103
Fannin
$
1,167,153
$
983,033
$
17,216
Fayette
$
5,436,440
$
4,722,403
$
70,522
Floyd
$
2,760, 867
$
2,305,820
$
373,384
Forsyth
$
9,373,458
$
8,275,291
$
93,401
Franklin
$
894, 424
$
606,329
$
21,280
Fulton
$
53,372,177
$
50,261,124
$
1,090,830
Gilmer
$
1,398,089
$
1,157,988
$
26,895
Glascock
$
98,236
$
77,139
$
4,687
58
L
O
C
A
County 1% Tax Distribution (Thousands)
L
LOST
SPLOST
ELOST
Total
G
O
$
758
$
754
$
740
$
2,252
V
$
-
$
137,893
$
140,316
$
278,209
E
R
$
6,051
$
6,036
$
6,003
$
18,089
N
$
5,557
$
5,555
$
5,547
$
16,659
M
$
17,254
$
17,229
$
17,195
$
51,678
E
N
$
2,116
$
2,109
$
2,115
$
6,341
T
$
20,991
$
21,045
$
20,926
$
62,962
$
657
$
661
$
658
$
1,976
S
E
$
4,536
$
4,533
$
4,555
$
13,623
R
$
2,630
$
2,624
$
2,625
$
7,879
V
I
$
6,490
$
6,497
$
6,485
$
19,472
C
$
5,205
$
5,210
$
5,226
$
15,641
E
$
100,633 (ii)
$
-
$
111,195
$
211,827
S
$
2,190
$
2,191
$
2,185
$
6,566
D
$
1,631
$
1,625
$
1,627
$
4,883
I
$
18,339
$
17,991
$
18,008
$
54,338
V
I
$
25,216
$
17,935
$
25,209
$
68,359
S
$
1,906
$
1,893
$
1,899
$
5,698
I
$
161
$
160
$
162
$
482
O
N
$
10,555
$
10,545
$
10,598
$
31,698
$
2,324
$
2,314
$
2,316
$
6,954
$
2,762
$
2,767
$
2,772
$
8,300
$
1,418
$
1,411
$
1,423
$
4,252
$
4,124
$
4,114
$
4,095
$
12,333
$
21,251
$
20,929
$
-
$
42,180
$
16,245
$
9,110
$
16,157
$
41,512
$
32,197
$
32,090
$
32,039
$
96,326
$
3,734
$
3,686
$
$
243,690
$
124,679 (iii)
$
3,653
$
243,865
$
11,073 612,235
$
5,011
$
4,986
$
4,972
$
14,969
$
251
$
248
$
251
$
750
59
L
O
C
A
CY2007 Selected Tax Statistics and Estimates by County
L
Assessed Value (Thousands) (i)
County
General Property
G
Gross
Net Public Utility Net
O
V
Glynn
E
R
Gordon
$
5,747,841
$
5,251,989
$
$
1,769,750
$
1,478,460
$
85,418 33,840
N
Grady
$
734,850
$
556,547
$
15,063
M
Greene
E
N
Gwinnett
$
1,706,570
$
1,445,731
$
27,100
$
33,128,966
$
30,039,068
$
415,072
T
Habersham
$
1,373,643
$
1,222,155
$
48,883
Hall
S
E
Hancock
R
Haralson
V
Harris
I
C
Hart
E
Heard
S
Henry
$
7,108,372
$
6,398,050
$
120,228
$
296,605
$
260,275
$
39,926
$
742,900
$
623,881
$
37,073
$
1,067,794
$
998,793
$
75,992
$
1,068,144
$
833,312
$
31,149
$
311,869
$
247,113
$
128,376
$
7,379,372
$
6,295,199
$
111,509
D
Houston
$
3,600,834
$
3,234,494
$
85,535
I
Irwin
$
270,587
$
185,685
$
16,643
V
Jackson
I
$
2,513,686
$
2,069,395
$
71,365
S
Jasper
$
632,981
$
420,839
$
24,520
I
Jeff Davis
$
272,881
$
245,930
$
13,385
O Jefferson
N
$
526,713
$
384,197
$
26,625
Jenkins
$
235,358
$
211,687
$
13,411
Johnson
$
216,162
$
154,437
$
7,621
Jones
$
811,198
$
705,700
$
44,460
Lamar
$
494,520
$
429,123
$
20,169
Lanier
$
181,123
$
155,246
$
6,794
Laurens
$
1,322,724
$
1,103,299
$
42,914
Lee
$
859,042
$
767,747
$
19,285
Liberty
$
1,161,298
$
1,088,078
$
46,733
Lincoln
$
328,455
$
279,301
$
7,002
Long
$
231,544
$
205,790
$
9,753
Lowndes
$
2,797,688
$
2,462,025
$
79,735
Lumpkin
$
1,445,184
$
1,107,314
$
22,071
60
L O C A L
County 1% Tax Distribution (Thousands)
LOST
SPLOST
ELOST
Total
G
O
$
22,059
$
22,166
$
6,703
$
50,927
V
E
$
9,262
$
9,174
$
9,257
$
27,694
R
$
2,792
$
2,772
$
2,788
$
8,352
N
$
3,999
$
4,010
$
4,029
$
12,037
M
E
$
-
$
152,746
$
152,631
$
305,378
N
$
6,326
$
6,400
$
6,401
$
19,127
T
$
29,962
$
29,919
$
29,909
$
89,790
S
$
553
$
547
$
546
$
1,645
E
$
4,212
$
4,216
$
4,215
$
12,642
R
$
2,721
$
2,729
$
2,720
$
8,169
V
I
$
3,258
$
3,248
$
3,231
$
9,737
C
$
5,839
$
5,842
$
5,831
$
17,511
E
$
30,393
$
30,300
$
30,252
$
90,945
S
$
21,646
$
21,651
$
21,572
$
64,869
D
$
658
$
656
$
659
$
1,972
I
$
10,085
$
10,059
$
10,042
$
30,186
V
I
$
1,099
$
1,090
$
1,096
$
3,285
S
$
2,000
$
1,989
$
2,005
$
5,994
I
O
$
2,262
$
2,266
$
2,258
$
6,785
N
$
749
$
772
$
745
$
2,266
$
593
$
595
$
591
$
1,779
$
2,472
$
2,472
$
2,478
$
7,423
$
1,618
$
1,619
$
1,616
$
4,853
$
567
$
566
$
566
$
1,699
$
8,799
$
8,732
$
8,771
$
26,303
$
3,595
$
3,590
$
3,595
$
10,781
$
7,725
$
7,704
$
7,752
$
23,182
$
840
$
842
$
851
$
2,534
$
471
$
471
$
485
$
1,426
$
22,691
$
22,668
$
22,648
$
68,007
$
3,504
$
3,512
$
3,498
$
10,514
61
L
O
C
A
CY2007 Selected Tax Statistics and Estimates by County
L
Assessed Value (Thousands) (i)
County
General Property
G
Gross
Net Public Utility Net
O
V
Macon
E
R
Madison
$
399,868
$
294,026
$
$
766,461
$
593,658
$
25,537 44,109
N
Marion
$
259,338
$
211,805
$
7,465
M
McDuffie
E
N
McIntosh
$
591,656
$
493,532
$
$
480,880
$
440,068
$
19,195 15,829
T
Meriwether
$
612,036
$
455,131
$
25,177
Miller
S
E
Mitchell
$
171,459
$
143,852
$
$
596,291
$
448,593
$
5,879 26,971
R
Monroe
$
787,313
$
689,737
$
492,558
V
Montgomery
$
241,797
$
191,408
$
7,932
I
C
Morgan
$
1,363,717
$
953,854
$
21,900
E
Murray
$
1,030,561
$
936,781
$
31,854
S
Muscogee
$
4,679,194
$
4,347,398
$
118,544
D
Newton
$
3,158, 884
$
2,720,515
$
55,775
I
Oconee
$
1,814,079
$
1,466,905
$
24,527
V
Oglethorpe
$
507,054
$
392,520
$
12,034
I
S
Paulding
$
4,277,376
$
4,037,425
$
69,459
I
Peach
$
596,970
$
510,728
$
16,919
O Pickens
N
$
1,387,914
$
1,206,485
$
33,864
Pierce
$
415,656
$
348,686
$
16,376
Pike
$
560,930
$
439,228
$
9,880
Polk
$
953,809
$
823,832
$
89,214
Pulaski
$
255,502
$
222,170
$
7,918
Putnam
$
1,527, 355
$
1,299,795
$
123,848
Quitman
$
87,051
$
72,746
$
2,169
Rabun
$
1,225, 442
$
1,160,736
$
422,700
Randolph
$
217,453
$
169,503
$
9,255
Richmond
$
4,725, 706
$
4,024,703
$
137,185
Rockdale
$
3,089,021
$
2,740,675
$
73,105
Schley
$
90,215
$
76,426
$
3,329
Screven
$
435,275
$
362,569
$
20,587
62
L O C A L
County 1% Tax Distribution (Thousands)
LOST
SPLOST
ELOST
Total
G
O
$
1,287
$
1,287
$
1,283
$
3,857
V
E
$
2,133
$
2,129
$
2,123
$
6,385
R
$
472
$
472
$
471
$
1,415
N
$
3,721
$
3,719
$
3,716
$
11,156
M
E
$
1,715
$
1,704
$
1,714
$
5,133
N
$
1,756
$
1,742
$
1,755
$
5,253
T
$
669
$
668
$
650
$
1,986
S
$
2,478
$
2,475
$
2,475
$
7,428
E
$
4,467
$
4,474
$
4,471
$
13,411
R
$
671
$
666
$
669
$
2,006
V
I
$
3,725
$
3,716
$
3,717
$
11,158
C
$
4,681
$
4,664
$
4,678
$
14,023
E
$
36,984
$
36,973
$
36,898
$
110,856
S
$
11,304
$
11,281
$
11,253
$
33,838
D
$
5,479
$
5,465
$
5,468
$
16,413
I
$
834
$
832
$
835
$
2,501
V
I
$
15,311
$
15,254
$
15,214
$
45,779
S
$
3,892
$
3,883
$
3,847
$
11,623
I
O
$
4,626
$
4,602
$
4,562
$
13,790
N
$
1,957
$
1,960
$
1,965
$
5,882
$
1,190
$
722
$
1,195
$
3,108
$
5,047
$
5,019
$
4,993
$
15,060
$
1,060
$
1,049
$
1,054
$
3,164
$
5,128
$
5,120
$
5,123
$
15,372
$
244
$
241
$
238
$
722
$
3,573
$
3,571
$
3,577
$
10,720
$
856
$
852
$
844
$
2,551
$
37,591
$
$
14,977 (iv)
$
37,414
$
16,853
$
37,350
$
112,355
16,755
$
48,585
$
395
$
392
$
304
$
1,090
$
1,413
$
1,407
$
1,397
$
4,216
63
L
O
C
A
CY2007 Selected Tax Statistics and Estimates by County
L
Assessed Value (Thousands) (i)
County
General Property
G
Gross
Net Public Utility Net
O
V
Seminole
E
R
Spalding
$
256,462
$
209,381
$
$
1,633, 633
$
1,360,407
$
10,157 30,848
N
Stephens
$
770,439
$
618,693
$
29,731
M
Stewart
E
N
Sumter
$
140,362
$
130,560
$
$
766,775
$
644,824
$
6,893 34,200
T
Talbot
$
257,240
$
200,249
$
22,809
Taliaferro
S
E
Tattnall
R
Taylor
V
Telfair
I
C
Terrell
E
Thomas
S
Tift
$
83,097
$
63,194
$
$
342,616
$
305,554
$
$
194,877
$
162,948
$
$
290,745
$
249,388
$
$
289,438
$
220,385
$
$
1,214, 341
$
1,080,773
$
$
1,115,241
$
900,134
$
3,367 20,515 16,570 12,106 11,707 26,013 37,610
D
Toombs
I
Towns
V
Treutlen
I
S
Troup
I
Turner
O Twiggs
N
Union
$
612,847
$
537,556
$
$
957,889
$
857,982
$
$
137,583
$
102,636
$
$
1,982,063
$
1,691,764
$
$
213,415
$
161,511
$
$
206,189
$
178,139
$
$
1,394, 030
$
1,181,895
$
27,744 11,105
6,636 43,547 11,970 16,764 16,167
Upson
$
688,685
$
567,769
$
28,787
Walker
$
1,462, 938
$
1,226,805
$
32,391
Walton
$
3,071,383
$
2,599,312
$
69,626
Ware
$
654,253
$
577,082
$
76,266
Warren
$
182,509
$
145,162
$
14,730
Washington
$
793,707
$
673,447
$
43,064
Wayne
$
595,439
$
517,857
$
27,401
Webster
$
110,191
$
85,325
$
2,779
Wheeler
$
143,323
$
112,663
$
9,684
White
$
1,148,675
$
998,453
$
21,128
Whitfield
$
3,390,820
$
3,209,799
$
84,191
64
L O C A L
County 1% Tax Distribution (Thousands)
LOST
SPLOST
ELOST
Total
G
O
$
1,140
$
1,136
$
1,154
$
3,431
V
E
$
9,337
$
9,213
$
9,335
$
27,884
R
$
3,807
$
3,785
$
3,804
$
11,397
N
$
388
$
392
$
397
$
1,176
M
E
$
4,389
$
4,381
$
4,372
$
13,142
N
$
679
$
679
$
687
$
2,045
T
$
107
$
113
$
113
$
333
S
$
1,794
$
1,792
$
1,801
$
5,386
E
$
907
$
911
$
910
$
2,728
R
$
1,220
$
1,217
$
1,218
$
3,655
V
I
$
996
$
996
$
992
$
2,984
C
$
7,963
$
6,237
$
7,883
$
22,083
E
$
8,942
$
8,939
$
8,936
$
26,817
S
$
4,823
$
4,808
$
4,808
$
14,439
D
$
2,310
$
2402(v)
$
2,329
$
7,040
I
$
473
$
480
$
467
$
1,419
V
I
$
10,636
$
10,508
$
10,707
$
31,851
S
$
905
$
901
$
899
$
2,705
I
O
$
712
$
709
$
498
$
1,918
N
$
3,648
$
3,646
$
3,648
$
10,942
$
3,521
$
3,550
$
3,460
$
10,531
$
5,997
$
5,996
$
5,973
$
17,966
$
10,710
$
10,615
$
10,629
$
31,953
$
6,888
$
6,882
$
6,881
$
20,652
$
597
$
601
$
599
$
1,798
$
3,870
$
3,898
$
3,701
$
11,470
$
4,346
$
4,340
$
16
$
8,702
$
180
$
187
$
185
$
552
$
379
$
377
$
375
$
1,131
$
3,438
$
3,424
$
3,423
$
10,284
$
19,596
$
689
$
19,577
$
39,862
65
L
O
C
A
CY2007 Selected Tax Statistics and Estimates by County
L
Assessed Value (Thousands) (i)
County
General Property
G
Gross
Net Public Utility Net
O
V
Wilcox
E
R
Wilkes
$
153,971
$
129,995
$
$
352,648
$
292,192
$
8,702 12,004
N
Wilkinson
$
358,926
$
326,917
$
21,588
M
Worth
E
$
504,080
$
392,405
$
18,954
N
State Total
$ 361,380,968.25
$
320,731,612
$
11,962,961
T
(i) Net Digest amounts reflect state homestead exemption requirements only. Some counties have expanded homestead exemptions for
S
local taxing purposes. (ii) $100,633 in DeKalb HOST located in LOST column
E
(iii) $124,679 in OTHER LOST for Fulton is located in SPLOST column. (iv) $14,977 in HOST for Rockdale County located in LOST column
R
(v) $2,402 in OTHER LOST for Towns County is located in SPLOST column.
V
Source: Local Government Services, Georgia Department of Revenue
I
C
E S
D I V I S I O N
66
L
O
C
A
County 1% Tax Distribution (Thousands)
L
LOST
SPLOST
ELOST
Total
G
O
$
474
$
471
$
471
$
1,415
V
E
$
1,202
$
1,201
$
1,192
$
3,595
R
$
1,641
$
1,639
$
1,634
$
4,915
N
$
1,705
$
1,698
$
1,695
$
5,098
M
E
$
1,377,651
$
1,444,416
$
1,645,569
$
4,467,635
N
T
S E R V I C E S
D I V I S I O N
67
L
O
C
Table 22
A
Three Economic Indicators by County with Rankings and Per Capita Amounts
L
2007 County 1%
County
2006 Population Estimates Master Economic Rank
Distribution
G
(Thousands)
Rank
O
V
Appling
E
R
Atkinson
17,717 8,077
92
$ 9,046
82
140
$ 2,165
133
N
Bacon
10,319
126
$ 3,889
115
M
Baker
E
N
Baldwin
3,933 45,564
154
$
751
154
43
$ 20,628
44
T
Banks
16,179
102
$ 10,079
80
Barrow
S
E
Bartow
R
Ben Hill
V
Berrien
I
C
Bibb
E
Bleckley
S
Brantley
63,173 90,374 17,482 16,682 154,822 12,317 15,401
33
$ 28,661
35
27
$ 66,165
15
93
$ 7,558
89
95
$ 5,182
104
12
$ 97,677
9
114
$ 3,303
121
105
$ 3,981
113
D
Brooks
I
Bryan
V
Bulloch
I
S
Burke
I
Butts
O Calhoun
N
Camden
16,288 28,792 64,762 22,654 23,103
6,137 47,005
100
$ 3,930
114
56
$ 13,632
60
31
$ 31,816
32
78
$ 6,029
98
76
$ 13,057
64
148
$ 1,504
145
42
$ 17,829
49
Candler
10,300
127
$ 4,346
110
Carroll
108,258
19
$ 51,519
22
Catoosa
60,900
36
$ 28,570
36
Charlton
10,770
121
$ 3,539
119
Chatham
244,206
6
$ 178,872
5
Chattahoochee
13,485
109
$ 1,582
144
Chattooga
26,116
66
$ 7,575
88
Cherokee
194,082
8
$ 63,560
18
Clarke
111,692
18
$ 63,694
17
Clay
3,187
155
$ 1,333
150
Clayton
269,215
5
$ 154,700
6
68
L
O
C
A
L
2006 AGI Reported on
2007 Net Property and
Per Capita Amounts of Three Indicators
Georgia Returns
(Thousands)
Rank
Utility Digest
(Thousands)
Rank
1% Sales Tax Distribution
Income Reported
Net Digest
G
O
$ 217,364
99
$ 620,793
79 $
511 $
12,269 $
35,039
V
E
$ 75,549
143
$ 121,354
149 $
268 $
9,354 $
15,025
R
$ 125,270
122
$ 196,195
136 $
377 $
12,140 $
19,013
N
$ 36,352
153
$ 120,172
150 $
191 $
9,243 $
30,555
M
E
$ 565,190
51
$ 1,010,892
59 $
453 $
12,404 $
22,186
N
$ 264,370
91
$ 519,160
87 $
623 $
16,340 $
32,089
T
$ 1,096,600
31
$ 1,911,963
32 $
454 $
17,359 $
30,266
S
$ 1,640,091
23
$ 2,973,580
23 $
732 $
18,148 $
32,903
E
$ 211,616
101
$ 362,648
107 $
432 $
12,105 $
20,744
R
$ 206,417
103
$ 292,283
117 $
311 $
12,374 $
17,521
V
I
$ 2,637,706
13
$ 3,703,330
18 $
631 $
17,037 $
23,920
C
$ 164,383
111
$ 208,443
133 $
268 $
13,346 $
16,923
E
$ 186,233
107
$ 303,749
115 $
258 $
12,092 $
19,723
S
$ 168,490
109
$ 335,904
109 $
241 $
10,344 $
20,623
D
$ 575,665
49
$ 1,131,279
54 $
473 $
19,994 $
39,291
I
$ 822,355
39
$ 1,622,470
35 $
491 $
12,698 $
25,053
V
I
$ 280,549
87
$ 1,624,916
34 $
266 $
12,384 $
71,728
S
$ 327,156
77
$ 618,067
80 $
565 $
14,161 $
26,753
I
O
$ 61,205
149
$ 143,686
145 $
245 $
9,973 $
23,413
N
$ 584,764
47
$ 1,602,594
36 $
379 $
12,440 $
34,094
$ 117,511
125
$ 212,025
132 $
422 $
11,409 $
20,585
$ 1,795,719
21
$ 2,607,493
28 $
476 $
16,587 $
24,086
$ 902,135
35
$ 1,437,945
42 $
469 $
14,813 $
23,612
$ 103,157
132
$ 311,999
113 $
329 $
9,578 $
28,969
$ 4,772,793
6
$11,802,753
5 $
732 $
19,544 $
48,331
$ 30,418
156
$ 60,412
159 $
117 $
2,256 $
4,480
$ 290,470
86
$ 532,993
85 $
290 $
11,122 $
20,409
$ 4,956,193
5
$ 7,750,702
8 $
327 $
25,537 $
39,935
$ 1,629,191
24
$ 3,239,502
22 $
570 $
14,586 $
29,004
$ 29,527
157
$ 82,088
154 $
418 $
9,265 $
25,757
$ 3,278,241
10
$ 8,471,180
6 $
575 $
12,177 $
31,466
69
L
O
C
A
Three Economic Indicators by County with Rankings and Per Capita Amounts
L
2007 County 1%
County
2006 Population Estimates Master Economic Rank
Distribution
G
(Thousands)
Rank
O
V
Clinch
E
R
Cobb
6,934 680,650
144
$ 2,252
132
4
$ 278,209
3
N
Coffee
39,805
50
$ 18,089
47
M
Colquitt
E
N
Columbia
44,217 105,655
45
$ 16,659
51
20
$ 51,678
21
T
Cook
16,263
101
$ 6,341
97
Coweta
S
E
Crawford
R
Crisp
V
Dade
I
C
Dawson
E
Decatur
S
Dekalb
114,178 12,574 21,917 16,002 20,568 28,356
730,455
17
$ 62,962
19
113
$ 1,976
137
81
$ 13,623
61
103
$ 7,879
87
87
$ 19,472
45
58
$ 15,641
53
3
$ 211,827
4
D
Dodge
I
Dooly
V
Dougherty
I
S
Douglas
I
Early
O Echols
N
Effingham
19,863 11,717 95,160 118,835 11,979
4,049 48,492
90
$ 6,566
95
116
$ 4,883
108
23
$ 54,338
20
16
$ 68,359
13
115
$ 5,698
101
152
$
482
158
40
$ 31,698
33
Elbert
20,630
85
$ 6,954
93
Emanual
22,417
79
$ 8,300
85
Evans
11,357
117
$ 4,252
111
Fannin
22,250
80
$ 12,333
66
Fayette
104,850
21
$ 42,180
26
Floyd
95,076
24
$ 41,512
27
Forsyth
148,307
13
$ 96,326
10
Franklin
21,639
82
$ 11,073
73
Fulton
964,649
1
$ 612,235
1
Gilmer
28,044
61
$ 14,969
56
Glascock
2,711
156
$
750
155
70
L
O
C
A
L
2006 AGI Reported on
2007 Net Property and
Per Capita Amounts of Three Indicators
Georgia Returns
(Thousands)
Rank
Utility Digest
(Thousands)
Rank
1% Sales Tax Distribution
Income Reported
Net Digest
G
O
$ 80,539
141
$ 234,755
123 $
325 $
11,615 $
33,856
V
E
$18,395,888
2
$29,027,515
3 $
409 $
27,027 $
42,647
R
$ 535,982
53
$ 800,173
67 $
454 $
13,465 $
20,102
N
$ 531,783
55
$ 752,567
69 $
377 $
12,027 $
17,020
M
E
$ 2,525,259
14
$ 3,657,913
19 $
489 $
23,901 $
34,621
N
$ 202,339
105
$ 318,975
112 $
390 $
12,442 $
19,614
T
$ 2,341,881
17
$ 3,840,088
17 $
551 $
20,511 $
33,632
S
$ 168,133
110
$ 279,773
119 $
157 $
13,372 $
22,250
E
$ 272,623
90
$ 511,238
89 $
622 $
12,439 $
23,326
R
$ 200,343
106
$ 406,003
101 $
492 $
12,520 $
25,372
V
I
$ 479,803
58
$ 1,249,080
47 $
947 $
23,328 $
60,729
C
$ 431,772
61
$ 744,232
71 $
552 $
15,227 $
26,246
E
$15,038,623
4
$24,283,327
4 $
290 $
20,588 $
33,244
S
$ 233,263
97
$ 370,260
105 $
331 $
11,744 $
18,641
D
$ 145,566
115
$ 253,138
122 $
417 $
12,423 $
21,604
I
$ 1,254,221
30
$ 2,166,615
30 $
571 $
13,180 $
22,768
V
I
$ 2,177,911
19
$ 4,111,486
15 $
575 $
18,327 $
34,598
S
$ 142,876
116
$ 438,631
97 $
476 $
11,927 $
36,617
I
O
$ 33,208
155
$ 104,680
152 $
119 $
8,201 $
25,853
N
$ 882,187
37
$ 1,562,949
38 $
654 $
18,192 $
32,231
$ 273,237
89
$ 506,516
90 $
337 $
13,245 $
24,552
$ 256,134
94
$ 417,194
98 $
370 $
11,426 $
18,611
$ 142,425
117
$ 221,547
128 $
374 $
12,541 $
19,508
$ 302,188
82
$ 1,000,249
60 $
554 $
13,581 $
44,955
$ 3,099,218
11
$ 4,792,925
12 $
402 $
29,559 $
45,712
$ 1,548,696
25
$ 2,679,203
26 $
437 $
16,289 $
28,180
$ 4,675,548
7
$ 8,368,692
7 $
650 $
31,526 $
56,428
$ 301,134
83
$ 627,610
78 $
512 $
13,916 $
29,004
$32,543,712
1
$51,351,954
1 $
635 $
33,736 $
53,234
$ 421,213
63
$ 1,184,883
50 $
534 $
15,020 $
42,251
$ 33,323
154
$ 81,826
155 $
277 $
12,292 $
30,183
71
L
O
C
A
Three Economic Indicators by County with Rankings and Per Capita Amounts
L 2007 County 1%
County
2006 Population Estimates Master Economic Rank
Distribution
G
(Thousands)
Rank
O
V
Glynn
73,429
30
$ 50,927
23
E
R
Gordon
50,890
39
$ 27,694
38
N
Grady
24,719
70
$ 8,352
84
M
Greene
E
N
Gwinnett
15,433 749,836
104
$ 12,037
67
2
$ 305,378
2
T
Habersham
40,896
48
$ 19,127
46
Hall
S
E
Hancock
R
Haralson
V
Harris
I
C
Hart
E
Heard
S
Henry
172,391 9,427
28,278 28,313 24,156 11,347 177,436
11
$ 89,790
12
131
$ 1,645
143
60
$ 12,642
65
59
$ 8,169
86
73
$ 9,737
81
118
$ 17,511
50
10
$ 90,945
11
D
Houston
I
Irwin
V
Jackson
I
S
Jasper
I
Jeff Davis
O
Jefferson
N
Jenkins
128,070 10,240 55,542 13,416 13,225 16,561 8,636
14
$ 64,869
16
128
$ 1,972
138
38
$ 30,186
34
110
$ 3,285
122
112
$ 5,994
99
98
$ 6,785
94
137
$ 2,266
131
Johnson
9,014
135
$ 1,779
141
Jones
26,941
65
$ 7,423
91
Lamar
16,639
96
$ 4,853
109
Lanier
7,646
141
$ 1,699
142
Laurens
47,096
41
$ 26,303
40
Lee
32,157
53
$ 10,781
75
Liberty
60,489
37
$ 23,182
41
Lincoln
8,147
139
$ 2,534
129
Long
11,178
119
$ 1,426
146
Lowndes
100,364
22
$ 68,007
14
Lumpkin
25,904
67
$ 10,514
78
72
L
O
C
A
L
2006 AGI Reported on
2007 Net Property and
Per Capita Amounts of Three Indicators
Georgia Returns
(Thousands)
Rank
Utility Digest
(Thousands)
Rank
1% Sales Tax Distribution
Income Reported
Net Digest
G
O
$ 1,743,695
22
$ 5,337,407
11 $
694 $
23,747 $
72,688
V
E
$ 791,111
40
$ 1,512,300
39 $
544 $
15,546 $
29,717
R
$ 292,207
85
$ 571,610
82 $
338 $
11,821 $
23,124
N
$ 397,491
64
$ 1,472,831
41 $
780 $
25,756 $
95,434
M
E
$16,649,176
3
$30,454,140
2 $
407 $
22,204 $
40,614
N
$ 606,456
46
$ 1,271,038
45 $
468 $
14,829 $
31,080
T
$ 3,676,667
8
$ 6,518,278
9 $
521 $
21,327 $
37,811
S
$ 96,708
135
$ 300,201
116 $
174 $
10,259 $
31,845
E
$ 397,337
65
$ 660,954
74 $
447 $
14,051 $
23,373
R
$ 643,346
45
$ 1,074,785
57 $
289 $
22,723 $
37,961
V
I
$ 336,326
76
$ 864,461
66 $
403 $
13,923 $
35,787
C
$ 142,160
118
$ 375,488
104 $
1,543 $
12,528 $
33,091
E
$ 3,632,839
9
$ 6,406,708
10 $
513 $
20,474 $
36,107
S
$ 2,206,804
18
$ 3,320,029
20 $
507 $
17,231 $
25,924
D
$ 117,837
124
$ 202,328
134 $
193 $
11,507 $
19,759
I
$ 1,010,095
33
$ 2,140,760
31 $
543 $
18,186 $
38,543
V
I
$ 216,031
100
$ 445,359
96 $
245 $
16,102 $
33,196
S
$ 162,873
112
$ 259,316
121 $
453 $
12,316 $
19,608
I
O
$ 206,862
102
$ 410,823
100 $
410 $
12,491 $
24,807
N
$ 82,765
139
$ 225,098
126 $
262 $
9,584 $
26,065
$ 86,351
137
$ 162,058
141 $
197 $
9,580 $
17,978
$ 475,780
59
$ 750,160
70 $
276 $
17,660 $
27,845
$ 236,271
96
$ 449,292
94 $
292 $
14,200 $
27,002
$ 78,850
142
$ 162,040
142 $
222 $
10,313 $
21,193
$ 684,684
43
$ 1,146,213
52 $
558 $
14,538 $
24,338
$ 554,648
52
$ 787,032
68 $
335 $
17,248 $
24,475
$ 534,530
54
$ 1,134,811
53 $
383 $
8,837 $
18,761
$ 104,595
131
$ 286,303
118 $
311 $
12,838 $
35,142
$ 90,359
136
$ 215,543
131 $
128 $
8,084 $
19,283
$ 1,462,355
28
$ 2,541,760
29 $
678 $
14,571 $
25,325
$ 429,751
62
$ 1,129,384
55 $
406 $
16,590 $
43,599
73
L
O
C
A
Three Economic Indicators by County with Rankings and Per Capita Amounts
L
2007 County 1%
County
2006 Population Estimates Master Economic Rank
Distribution
G
(Thousands)
Rank
O
V
Macon
E
R
Madison
13,569 27,602
108
$ 3,857
116
62
$ 6,385
96
N
Marion
7,048
143
$ 1,415
149
M
McDuffie
E
N
McIntosh
21,561 11,133
83
$ 11,156
72
120
$ 5,133
105
T
Meriwether
22,995
77
$ 5,253
103
Miller
S
E
Mitchell
R
Monroe
V
Montgomery
I
C
Morgan
E
Murray
S
Muscogee
6,132 23,757 24,338
9,046 17,754 40,655 191,840
149
$ 1,986
136
74
$ 7,428
90
72
$ 13,411
62
134
$ 2,006
135
91
$ 11,158
71
49
$ 14,023
58
9
$ 110,856
8
D
Newton
I
Oconee
V
Oglethorpe
I
S
Paulding
I
Peach
O Pickens
N
Pierce
90,728 30,347 13,705 119,859 25,192 29,232 17,443
26
$ 33,838
29
54
$ 16,413
52
107
$ 2,501
130
15
$ 45,779
25
69
$ 11,623
68
55
$ 13,790
59
94
$ 5,882
100
Pike
16,565
97
$ 3,108
124
Polk
40,925
47
$ 15,060
55
Pulaski
9,772
130
$ 3,164
123
Putnam
19,913
89
$ 15,372
54
Quitman
2,649
157
$
722
156
Rabun
16,305
99
$ 10,720
76
Randolph
7,346
142
$ 2,551
128
Richmond
197,341
7
$ 112,355
7
Rockdale
79,764
28
$ 48,585
24
Schley
3,995
153
$ 1,090
153
Screven
15,040
106
$ 4,216
112
74
L
O
C
A
L
2006 AGI Reported on
2007 Net Property and
Per Capita Amounts of Three Indicators
Georgia Returns
(Thousands)
Rank
Utility Digest
(Thousands)
Rank
1% Sales Tax Distribution
Income Reported
Net Digest
G
O
$ 115,196
128
$ 319,563
111 $
284 $
8,490 $
23,551
V
E
$ 395,719
66
$ 637,766
77 $
231 $
14,337 $
23,106
R
$ 85,320
138
$ 219,270
130 $
201 $
12,106 $
31,111
N
$ 299,259
84
$ 512,727
88 $
517 $
13,880 $
23,780
M
E
$ 160,642
114
$ 455,897
93 $
461 $
14,429 $
40,950
N
$ 315,443
78
$ 480,308
91 $
228 $
13,718 $
20,887
T
$ 72,089
144
$ 149,731
144 $
324 $
11,756 $
24,418
S
$ 248,001
95
$ 475,564
92 $
313 $
10,439 $
20,018
E
$ 580,418
48
$ 1,182,295
51 $
551 $
23,848 $
48,578
R
$ 98,001
134
$ 199,341
135 $
222 $
10,834 $
22,036
V
I
$ 391,877
67
$ 975,754
61 $
628 $
22,073 $
54,960
C
$ 504,401
57
$ 968,635
62 $
345 $
12,407 $
23,826
E
S
$ 2,913,282
12
$ 4,465,942
13 $
578 $
15,186 $
23,280
$ 1,519,674
27
$ 2,776,290
25 $
373 $
16,750 $
30,600
D
$ 964,445
34
$ 1,491,432
40 $
541 $
31,781 $
49,146
I
V
$ 204,965
104
$ 404,554
102 $
183 $
14,955 $
29,519
I
$ 2,344,348
41
$ 4,106,884
16 $
382 $
19,559 $
34,264
S
$ 366,999
16
$ 527,647
86 $
461 $
14,568 $
20,945
I
O
$ 649,110
71
$ 1,240,349
48 $
472 $
22,205 $
42,431
N
$ 263,278
44
$ 365,062
106 $
337 $
15,094 $
20,929
$ 306,561
92
$ 449,107
95 $
188 $
18,507 $
27,112
$ 514,848
81
$ 913,046
64 $
368 $
12,580 $
22,310
$ 132,143
56
$ 230,089
125 $
324 $
13,523 $
23,546
$ 377,351
120
$ 1,423,643
43 $
772 $
18,950 $
71,493
$ 20,847
69
$ 74,915
157 $
273 $
7,870 $
28,280
$ 261,692
159
$ 1,583,436
37 $
657 $
16,050 $
97,114
$ 70,806
93
$ 178,759
139 $
347 $
9,639 $
24,334
$ 2,483,015
146
$ 4,161,888
14 $
569 $
12,582 $
21,090
$ 1,434,057
15
$ 2,813,781
24 $
609 $
17,979 $
35,276
$ 58,226
29
$ 79,754
156 $
273 $
14,575 $
19,963
$ 171,791
150
$ 383,156
103 $
280 $
11,422 $
25,476
75
L
O
C
A
Three Economic Indicators by County with Rankings and Per Capita Amounts
L
2007 County 1%
County
2006 Population Estimates Master Economic Rank
Distribution
G
(Thousands)
Rank
O
V
Seminole
E
R
Spalding
9,091 61,968
133
$ 3,431
120
35
$ 27,884
37
N
Stephens
25,212
68
$ 11,397
70
M
Stewart
E
N
Sumter
4,710 32,519
151
$ 1,176
151
52
$ 13,142
63
T
Talbot
6,580
147
$ 2,045
134
Taliaferro
S
E
Tattnall
R
Taylor
V
Telfair
I
C
Terrell
E
Thomas
S
Tift
1,883 23,130
8,645 13,251 10,433 44,713 41,398
159
$
333
159
75
$ 5,386
102
136
$ 2,728
126
111
$ 3,655
117
123
$ 2,984
125
44
$ 22,083
42
46
$ 26,817
39
D
Toombs
I
Towns
V
Treutlen
I
S
Troup
I
Turner
O Twiggs
N
Union
27,310 10,620
6,893 62,748
9,328 10,351 20,396
64
$ 14,439
57
122
$ 7,040
92
145
$ 1,419
147
34
$ 31,851
31
132
$ 2,705
127
124
$ 1,918
139
88
$ 10,942
74
Upson
27,498
63
$ 10,531
77
Walker
63,876
32
$ 17,966
48
Walton
79,081
29
$ 31,953
30
Ware
35,483
51
$ 20,652
43
Warren
5,936
150
$ 1,798
140
Washington
20,570
86
$ 11,470
69
Wayne
28,598
57
$ 8,702
83
Webster
2,216
158
$
552
157
Wheeler
6,831
146
$ 1,131
152
White
24,496
71
$ 10,284
79
Whitfield
91,872
25
$ 39,862
28
76
L
O
C
A
L
2006 AGI Reported on
2007 Net Property and
Per Capita Amounts of Three Indicators
Georgia Returns
(Thousands)
Rank
Utility Digest
(Thousands)
Rank
1% Sales Tax Distribution
Income Reported
Net Digest
G
O
$ 115,284
108
$ 219,537
129 $
377 $
12,681 $
24,149
V
E
$ 887,241
127
$ 1,391,255
44 $
450 $
14,318 $
22,451
R
$ 337,376
36
$ 648,423
76 $
452 $
13,382 $
25,719
N
$ 45,744
75
$ 137,453
147 $
250 $
9,712 $
29,183
M
E
$ 380,525
152
$ 679,024
73 $
404 $
11,702 $
20,881
N
$ 81,371
68
$ 223,058
127 $
311 $
12,366 $
33,899
T
$ 16,863
140
$ 66,561
158 $
177 $
8,955 $
35,348
S
$ 223,552
160
$ 326,069
110 $
233 $
9,665 $
14,097
E
$ 111,705
98
$ 179,518
138 $
316 $
12,921 $
20,766
R
$ 114,922
130
$ 261,493
120 $
276 $
8,673 $
19,734
V
I
$ 118,985
129
$ 232,092
124 $
286 $
11,405 $
22,246
C
$ 698,139
123
$ 1,106,786
56 $
494 $
15,614 $
24,753
E
$ 573,891
42
$ 937,744
63 $
648 $
13,863 $
22,652
S
$ 345,182
50
$ 565,300
83 $
529 $
12,639 $
20,699
D
$ 162,101
73
$ 869,087
65 $
663 $
15,264 $
81,835
I
$ 62,598
113
$ 109,273
151 $
206 $
9,081 $
15,853
V
I
$ 1,017,431
148
$ 1,735,311
33 $
508 $
16,215 $
27,655
S
$ 98,996
32
$ 173,480
140 $
290 $
10,613 $
18,598
I
O
$ 117,283
133
$ 194,903
137 $
185 $
11,331 $
18,829
N
$ 314,122
126
$ 1,198,062
49 $
536 $
15,401 $
58,740
$ 340,929
79
$ 596,555
81 $
383 $
12,398 $
21,694
$ 834,905
74
$ 1,259,195
46 $
281 $
13,071 $
19,713
$ 1,533,692
38
$ 2,668,939
27 $
404 $
19,394 $
33,749
$ 438,789
26
$ 653,348
75 $
582 $
12,366 $
18,413
$ 67,536
60
$ 159,892
143 $
303 $
11,377 $
26,936
$ 310,120
147
$ 716,510
72 $
558 $
15,076 $
34,833
$ 353,666
80
$ 545,259
84 $
304 $
12,367 $
19,066
$ 28,303
72
$ 88,104
153 $
249 $
12,772 $
39,758
$ 48,940
158
$ 122,347
148 $
166 $
7,164 $
17,911
$ 372,201
151
$ 1,019,581
58 $
420 $
15,194 $
41,622
$ 1,814,777
70
$ 3,293,991
21 $
434 $
19,753 $
35,854
77
L
O
C
A
Three Economic Indicators by County with Rankings and Per Capita Amounts
L 2007 County 1%
County
2006 Population Estimates Master Economic Rank
Distribution
G
(Thousands)
Rank
O
V
Wilcox
8,628
138
$ 1,415
148
E
R
Wilkes
10,341
125
$ 3,595
118
N
Wilkinson
10,050
129
$ 4,915
107
M
Worth
E
N
Other
21,467
84
$ 5,098
106
T Total
9,342,080
$4,467,635
S
E
Aggregated Per Capita Amounts
R Note: Population figures are estimated as at July 1, 2006 and counties are listed alphabetically.
V
Sources: Population Division, U.S. Census Bureau and Local Government Services and Information Technology Division, Georgia
I
Department of Revenue
C
E
S
D I V I S I O N
78
L
O
C
A
L
2006 AGI Reported on
2007 Net Property and
Per Capita Amounts of Three Indicators
Georgia Returns
(Thousands)
Rank
Utility Digest
(Thousands)
Rank
1% Sales Tax Distribution
Income Reported
Net Digest
G
O
$ 71,571
20
$ 138,697
146 $
164 $
8,295 $
16,075
V
E
$ 134,924
145
$ 304,196
114 $
348 $
13,047 $
29,416
R
$ 127,702
119
$ 348,505
108 $
489 $
12,707 $
34,677
N
$ 273,311
121
$ 411,359
99 $
237 $
12,732 $
19,162
M
E
$ 6,257,886
88
N
T
$193,127,039
$332,694,569
S
$
478 $
20,673 $
35,612
E
R
V
I
C
E
S
D I V I S I O N
79
L
O
C
Table 23
A
Millage Rates by County - Alphabetical
L
G
CY2004
CY2005
CY2006
CY2007
CY2008
O
V
Appling
26.45
26.70
28.51
28.42
29.93
E
Atkinson
27.55
27.80
27.91
30.00
36.25
R
N
Bacon
27.00
27.25
26.64
27.75
33.78
M
Baker
26.12
26.37
26.26
24.61
27.87
E
Baldwin
24.37
24.62
23.62
25.12
29.73
N
T
Banks
23.69
23.94
20.35
20.30
20.80
Barrow
26.42
26.67
28.36
28.09
29.57
S
Bartow
27.69
27.94
27.39
26.68
28.27
E
R
Ben Hill
28.28
28.53
29.42
29.42
33.42
V
Berrien
26.00
26.25
32.25
32.25
37.95
I
Bibb
C
32.54
32.79
32.79
35.29
39.13
E
Bleckley
23.79
24.04
24.04
26.55
31.45
S
Brantley
36.80
37.05
29.85
31.87
33.39
Brooks
D
27.72
27.97
29.04
30.77
39.59
I
Bryan
23.24
23.49
20.34
20.73
24.37
V
Bulloch
18.92
19.17
19.17
20.64
24.92
I Burke
S
27.16
21.70
21.58
22.49
28.82
I
Butts
31.87
32.12
33.23
33.23
33.23
O
Calhoun
35.24
35.49
35.01
25.35
33.52
N
Camden
26.88
27.13
27.00
27.00
28.94
Candler
28.38
28.63
27.16
24.24
27.33
Carroll
24.60
24.85
24.85
26.85
31.55
Catoosa
18.71
18.96
21.38
22.21
25.29
Charlton
41.29
41.54
41.60
32.45
36.58
Chatham
32.43
32.86
31.20
28.88
25.72
Chattahoochee
20.47
20.72
22.36
26.56
26.56
Chattooga
19.25
19.50
18.66
19.05
23.35
Cherokee
26.59
26.84
26.50
26.25
29.03
Clarke
32.80
33.05
33.05
33.05
34.52
Clay
29.83
30.08
30.08
30.08
37.92
Clayton
26.70
26.95
29.01
28.62
34.16
80
L
O
C
Millage Rates by County - Alphabetical
A
L
CY2004
CY2005
CY2006
CY2007
CY2008
G
O
Clinch
36.81
37.06
41.23
30.88
36.25
V
Cobb Coffee
26.97
29.87
29.75
28.75
32.65
E
R
22.31
22.56
22.57
23.46
28.05
N
Colquitt
26.44
26.69
26.71
26.40
34.13
M
Columbia Cook
26.56
26.81
26.81
26.98
28.08
E
N
23.21
23.47
23.97
23.97
31.46
T
Coweta
26.24
26.49
27.49
28.49
31.77
Crawford Crisp Dade Dawson Decatur Dekalb
31.00
31.25
31.25
25.83
28.72
S
E
30.11
30.36
29.61
28.79
31.56
R
18.54
18.79
17.23
19.23
21.88
V
22.18
22.43
22.43
22.43
22.43
I
C
21.59
21.84
21.65
21.65
23.47
E
38.46
38.71
39.30
39.30
45.66
S
Dodge
20.25
20.50
19.05
19.95
24.28
D
Dooly
31.41
31.66
31.66
31.66
35.82
I
Dougherty
42.95
40.18
43.16
37.87
38.50
V
Douglas
I
26.65
26.90
28.79
27.81
31.25
S
Early
28.77
29.02
31.75
22.80
26.30
I
Echols
31.81
32.06
32.47
30.42
30.42
O
N
Effingham
30.30
30.55
30.75
29.91
31.55
Elbert
25.76
26.01
24.60
25.23
25.59
Emanual
22.66
22.91
23.84
23.58
28.87
Evans
18.40
18.65
18.64
19.65
23.76
Fannin
19.92
20.17
20.17
17.36
21.44
Fayette
30.63
30.88
30.19
30.38
31.91
Floyd
29.51
29.76
29.68
29.36
29.72
Forsyth
22.63
22.88
22.63
22.53
22.53
Franklin
19.29
19.54
18.99
21.22
26.74
Fulton
34.48
34.73
35.56
34.28
36.52
Gilmer
24.66
24.91
21.66
21.16
22.33
Glascock
33.57
33.82
33.82
27.53
30.33
81
L
O
C
A
Millage Rates by County - Alphabetical
L
G
CY2004
CY2005
CY2006
CY2007
CY2008
O
V
Glynn
23.06
23.31
22.51
21.50
24.10
E
Gordon
R
N
Grady
24.15 23.55
24.40 23.80
27.22 21.80
26.73 22.55
29.78 27.13
M
Greene
17.83
18.08
13.54
13.98
15.68
E
Gwinnett
N
T
Habersham
32.02 23.12
32.27 23.37
32.10 27.17
31.88 22.85
34.91 30.56
Hall
24.41
24.66
25.55
23.77
25.78
S
Hancock
E
R
Haralson
V
Harris
I
Hart
C
E
Heard
S
Henry
39.38 24.80 24.46 17.58 22.32 36.70
39.63 25.05 24.71 17.83 22.57 36.95
39.34 25.03 24.71 17.32 23.57 37.51
40.18 24.94 24.28 18.25 22.56 37.51
48.20 31.13 30.99 22.37 23.41 30.86
Houston
D
I
Irwin
V
Jackson
I Jasper
S
I
Jeff Davis
O
Jefferson
N Jenkins
24.60 30.53 31.29 26.97 23.68 27.24 27.42
24.85 30.78 31.54 27.22 23.93 27.49 27.67
23.26 30.78 31.23 28.60 24.98 26.12 26.50
23.35 29.39 32.55 28.71 24.97 26.25 20.30
24.56 36.82 32.58 31.22 26.64 33.83 24.34
Johnson
25.71
25.96
26.00
21.92
27.39
Jones
29.32
29.57
34.52
29.62
35.67
Lamar
23.47
23.72
25.19
24.99
27.67
Lanier
33.89
34.14
36.14
30.50
36.80
Laurens
19.70
19.95
18.50
18.48
22.68
Lee
31.99
32.24
27.77
27.77
31.10
Liberty
33.23
33.48
32.85
33.53
34.72
Lincoln
26.60
26.85
24.48
24.13
26.93
Long
33.62
33.87
34.27
34.27
34.27
Lowndes
24.01
24.26
24.26
24.96
24.49
Lumpkin
22.65
22.90
23.01
19.21
21.50
82
L
O
C
Millage Rates by County - Alphabetical
A
L
CY2004
CY2005
CY2006
CY2007
CY2008
G
O
Macon
29.54
29.79
29.78
29.01
38.38
V
Madison Marion
26.48
27.60
28.57
29.37
32.91
E
R
24.97
25.22
24.35
23.31
32.57
N
McDuffie
23.10
23.35
23.35
23.35
25.62
M
McIntosh
22.44
22.69
24.25
26.50
28.40
E
N
Meriwether
30.57
30.82
31.25
30.47
39.29
T
Miller
32.05
32.30
32.30
34.52
39.38
Mitchell Monroe
31.97
32.22
30.07
30.57
38.96
S
E
24.70
24.95
24.95
25.35
27.27
R
Montgomery
25.33
25.58
27.08
23.17
24.92
V
Morgan Murray
26.70
26.95
26.94
21.42
23.44
I
C
21.90
22.15
22.15
22.15
25.30
E
Muscogee
41.28
41.53
41.53
41.53
39.91
S
Newton
31.45
31.70
31.67
31.63
36.21
D
Oconee
25.13
25.38
26.18
24.73
27.18
I
Oglethorpe
23.87
21.12
25.07
25.99
28.59
V
Paulding
I
24.53
24.78
24.22
30.24
32.44
S
Peach
29.84
30.09
30.09
30.09
37.93
I
Pickens
21.28
21.53
21.73
20.85
22.66
O
Pierce
N
22.34
22.59
22.63
22.04
29.30
Pike
27.77
28.02
29.04
27.61
31.73
Polk
25.29
25.54
25.54
26.04
33.90
Pulaski
24.76
25.01
24.57
26.07
28.49
Putnam
20.10
20.35
18.74
17.01
17.01
Quitman
25.57
25.82
27.48
27.29
27.29
Rabun
17.40
17.65
17.86
17.69
21.87
Randolph
29.68
29.93
22.75
24.69
31.46
Richmond
26.41
26.66
29.20
29.61
30.54
Rockdale
36.30
36.55
36.08
36.08
40.84
Schley
30.26
30.51
30.84
33.00
35.00
Screven
25.70
25.95
20.40
21.07
24.07
83
L
O
C
A
Millage Rates by County - Alphabetical
L
G
CY2004
CY2005
CY2006
CY2007
CY2008
O
V
Seminole
28.03
28.28
27.92
27.14
32.52
E
Spalding
35.31
35.56
35.50
35.99
38.19
R
N
Stephens
26.85
27.10
27.09
28.40
30.96
M
Stewart
26.94
27.19
27.09
25.85
37.51
E
Sumter
N
T
Talbot
26.55 30.33
26.80 30.58
28.33 30.08
28.72 30.08
33.03 38.43
Taliaferro
26.37
26.62
30.26
32.72
38.49
S
Tattnall
28.75
29.00
29.00
28.94
32.79
E
R
Taylor
24.11
24.36
24.21
24.71
31.18
V
Telfair
24.28
24.53
23.39
24.53
29.16
I
Terrell
C
31.53
31.78
34.78
30.59
34.37
E
Thomas
23.84
22.55
23.09
26.52
34.83
S
Tift
27.84
28.09
27.21
27.21
28.37
Toombs
19.36
19.61
17.80
21.38
24.79
D
I
Towns
11.71
9.63
9.36
8.54
10.14
V
Treutlen
26.43
26.68
24.25
24.61
27.16
I Troup
S
29.41
29.66
29.66
29.66
34.24
I
Turner
32.70
32.95
32.95
33.45
41.15
O
Twiggs
36.18
36.43
36.43
36.43
39.60
N Union
15.87
16.12
14.25
14.23
15.23
Upson
26.77
27.02
27.39
28.00
29.22
Walker
21.05
21.30
22.33
22.24
27.48
Walton
28.90
29.15
30.25
30.25
32.48
Ware
32.06
32.31
32.31
31.84
36.84
Warren
32.98
33.23
30.75
30.00
35.31
Washington
28.65
28.90
29.32
26.12
29.37
Wayne
34.34
34.59
37.75
39.75
44.93
Webster
37.77
38.02
37.93
27.77
29.14
Wheeler
30.99
31.24
29.13
31.92
32.47
White
21.77
22.02
22.23
22.68
25.33
Whitfield
21.58
21.83
21.65
20.71
24.59
84
L
O
C
Millage Rates by County - Alphabetical
A
L
CY2004
CY2005
CY2006
CY2007
CY2008
G
O
Wilcox
29.61
29.86
31.11
31.11
36.15
V
Wilkes
25.19
25.44
23.80
26.75
33.41
E
R
Wilkinson
29.78
30.03
32.01
32.01
34.76
N
Worth
26.99
27.24
27.58
27.58
31.64
M
E
Source: Motor Vehicle Division, Georgia Department of Revenue
N
T
S E R V I C E S
D I V I S I O N
85
L
O
C
Table 24
A
Millage Rates by County - Numerical
L
G
CY2008
CY2008
CY2008
O
V
Towns
10.1420
Catoosa
25.2897
Emanual
28.8667
E
Union
15.2290
Murray
25.3027
Camden
28.9429
R
N
Greene
15.6785
White
25.3323
Cherokee
29.0327
M
Putnam
17.0140
Elbert
25.5900
Webster
29.1440
E
Banks
20.8037
McDuffie
25.6167
Telfair
29.1637
N
T
Fannin
21.4400
Chatham
25.7239
Upson
29.2200
Lumpkin
21.5010
Hall
25.7841
Pierce
29.2996
S
Rabun
21.8657
Early
26.3000
Washington
29.3711
E
R
Dade
21.8800
Chattahoochee
26.5610
Barrow
29.5744
V
Gilmer
22.3263
Jeff Davis
26.6367
Floyd
29.7217
I
Hart
22.3700
Franklin
26.7355
Baldwin
29.7300
C
E
Dawson
22.4340
Lincoln
26.9320
Gordon
29.7793
S
Forsyth
22.5280
Grady
27.1343
Appling
29.9300
Pickens
22.6575
Treutlen
27.1635
Glascock
30.3315
D
I
Laurens
22.6816
Oconee
27.1778
Echols
30.4200
V
Chattooga
23.3518
Monroe
27.2667
Richmond
30.5358
I
Heard
23.4093
Quitman
27.2880
Habersham
30.5570
S
I
Morgan
23.4402
Candler
27.3340
Henry
30.8635
O
Decatur
23.4680
Johnson
27.3875
Stephens
30.9633
N
Evans
23.7600
Walker
27.4818
Harris
30.9922
Screven
24.0730
Lamar
27.6713
Lee
31.0993
Glynn
24.0962
Baker
27.8650
Haralson
31.1322
Dodge
24.2833
Coffee
28.0482
Taylor
31.1767
Jenkins
24.3365
Columbia
28.0820
Jasper
31.2167
Bryan
24.3743
Bartow
28.2678
Douglas
31.2490
Lowndes
24.4947
Tift
28.3710
Bleckley
31.4500
Houston
24.5644
McIntosh
28.4000
Randolph
31.4567
Whitfield
24.5872
Pulaski
28.4910
Cook
31.4576
Toombs
24.7860
Oglethorpe
28.5895
Carroll
31.5467
Montgomery
24.9155
Crawford
28.7205
Effingham
31.5475
Bulloch
24.9198
Burke
28.8204
Crisp
31.5593
86
L
O
C
Millage Rates by County - Numerical
A
L
CY2008
CY2008
CY2008
G
O
Worth
31.6380
Wilkinson
34.7636
Brooks
39.5850
V
Pike
31.7250
Thomas
34.8317
Twiggs
39.5967
E
R
Coweta
31.7667
Gwinnett
34.9078
Muscogee
39.9100
N
Fayette
31.9054
Schley
35.0000
Rockdale
40.8400
M
Paulding
32.4365
Warren
35.3065
Turner
41.1475
E
N
Wheeler
32.4650
Jones
35.6710
Wayne
44.9270
T
Walton
32.4758
Dooly
35.8220
Dekalb
45.6568
Seminole
32.5233
Wilcox
36.1456
Hancock
48.2020
S
E
Marion
32.5705
Newton
36.2134
R
Jackson
32.5755
Atkinson
36.2520
V
Cobb
32.6533
Clinch
36.2530
I
C
Tattnall
32.7883
Fulton
36.5212
E
Madison
32.9083
Charlton
36.5777
S
Sumter
33.0320
Lanier
36.7950
D
Butts
33.2320
Irwin
36.8150
I
Brantley
33.3895
Ware
36.8430
V
I
Wilkes
33.4130
Stewart
37.5117
S
Ben Hill
33.4200
Clay
37.9205
I
Calhoun
33.5210
Peach
37.9290
O
N
Bacon
33.7800
Berrien
37.9500
Jefferson
33.8343
Spalding
38.1875
Polk
33.8972
Macon
38.3760
Colquitt
34.1345
Talbot
38.4297
Clayton
34.1591
Taliaferro
38.4933
Troup
34.2350
Dougherty
38.5000
Long
34.2700
Mitchell
38.9583
Terrell
34.3690
Bibb
39.1307
Clarke
34.5175
Meriwether
39.2927
Liberty
34.7215
Miller
39.3760
Source: Motor Vehicle Division, Georgia Department of Revenue
87
L
O
Homeowner's Tax Relief Grant
C
Georgia's Homeowner's Tax Relief Grant was passed by the Georgia legislature in
A
L
1999. It provides homeowners with property tax relief for state, county, school, special
district and city property taxes. Currently, the credit is equivalent to an additional $8,000
G O
homestead exemption.
V
E
The total credit amount is deducted directly from a homeowner's property tax bill. The
R
N
enabling legislation requires the following statement be printed on each tax bill: "This
M
reduction in your bill is the result of homeowner's tax relief enacted by the Governor and
E
the General Assembly of the State of Georgia."
N
T
Homeowners who qualify for homestead exemption are automatically eligible to receive
S
the homeowner's tax relief credit. The Local Government Services Division manages
E
R
the Homeowner Tax Relief Grant for the state and makes distributions to the local taxing
V
authorities.
I
C
E
Since its inception, state government has reimbursed local taxing authorities for the
S
revenue lost due to the tax credit.
D
Table 25
I
V
Net HTRG Revenue Totals (Millions)
I
S
FY2004
FY2005
FY2006
FY2007
FY2008
I
O
N
Net HTRG Revenue
$ 389
$ 399
$ 414
$ 421
$ 425
School Revenue
$ 206
$ 211
$ 217
$ 221
$ 224
County Revenue
$ 142
$ 146
$ 154
$ 156
$ 157
City Revenue
$ 41
$ 42
$ 43
$ 44
$ 45
State Revenue
$
4
$
4
$
4
$
4
$
3
Footnotes: In FY2001 Grant was based on $4,000, In FY2002 grant was based on $6,000 and for FY2003-FY2008 grant was based on $8,000 values to the home owner. Source: Local Government Services Division and Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
88
M
Motor Vehicle Division
O T
O
The Motor Vehicle Division (MVD) issues license plates, Georgia Certificate of Title, and
R
records liens and security interest information on all vehicles registered in Georgia.
MVD examines legal documents for issuance of a certificate from Georgia and Out-of-State Titles, court orders and judgments, title bonds, and salvage inspections.
The Commercial Vehicle Unit registers motor carriers operating motor vehicles weighing 26,001 pounds or more that travel in two or more states under the International Registration Plan. The Unit is also responsible for registering motor carriers operating under the International Fuel Tax Agreement and issuing intrastate permits such as a Motor Carrier of Property Permit and a Class IE Permit.
The Motor Vehicle Call center receives more than 1,000 calls daily requesting assistance in interpreting and complying with state and federal laws concerning Georgia title and registration.
The Motor Vehicle Inspection Unit inspects vehicles that are "salvage," "rebuilt," and "assembled."
2008 Division Highlights:
Awarded Governor's Customer Team Award for the Ft. Benning Temporary Tag Office.
Started Rapid Process Improvement which reduces number of days to process a title from 35 to five days and reduces title-processing staff by 50 percent.
Installed new call center equipment (ACD) which 1. Enhances customer service. 2. Handles 400,000 calls annually. 3. Reduced waiting times by 30 percent.
Restructured MVD warehouse inventory.
Began issuing redesigned license plate decals which are larger, easier to read, and provide improved security.
Initiated Electronic Lien and Title Program 1. Titles electronically sent to financial institution. 2. Eliminates titles lost in mail. 3. Eliminates at least one printed title in the title history. 4. Enhances security. 5. Saves stationery, envelopes, and postage costs.
Bulk Filing for large Commercial Vehicle Registration Carriers 1. Eliminates paper application process. 2. Reduces data entry errors. 3. Faster processing for invoicing and payments. 4. Invoice payments can be sent over a secure internet site.
89
M
O
Table B.4
T
O
Motor Vehicle Division Seminars
R
Date
V
Location
E
H
Georgia Registration and Title Information System ("GRATIS")
I
July 17 - 19, 2007
Tradeport
C
August 14 - 16, 2007
Tradeport
L
E
September 11 - 13, 2007
Tradeport
October 16 - 18, 2007
Tradeport
D
November 6 - 8, 2007
Tradeport
I
V
December 4 - 6, 2007
Tradeport
I
January 8 - 10, 2008
Tradeport
S
February 5 - 7,2008
Tradeport
I
O
March 11 - 13, 2008
Tradeport
N
April 8 - 10, 2008
Tradeport
Attendees
3 9 6 14 12 8 3 5 9 12
April 25, 2008
Tradeport
24
June 3 - 5, 2008
Tradeport
13
Motor Vehicle Division ("MVD") Training
July 11, 2007
Thomas County
13
July 12, 2007
Pulaski County
13
July 16, 2007
Tradeport
2
July 25, 2007
Tradeport
3
August 7, 2007
Burke County
17
August 8, 2007
Hart County
18
August 13, 2007
Tradeport
12
September 5, 2007
Glynn County
17
September 6, 2007
Laurens County
21
September 10, 2007
Tradeport
13
September 19, 2007
Tradeport
2
October 2, 2007
Catoosa County
18
October 3, 2007
Dawson County
13
October 15, 2007
Tradeport
19
October 24, 2007
Tradeport
14
November 5, 2007
Tradeport
13
November 28, 2007
Tradeport
10
90
M
O
T
Motor Vehicle Division Seminars
O
R
Date
Location
Attendees
V
E
Motor Vehicle Division ("MVD") Training Continued
H
December 3, 2007
Tradeport
5
I
C
December 12, 2007
Tradeport
9
L
January 7, 2008
Tradeport
5
E
January 23, 2008
Quitman County
16
D
January 24, 2008
Muscogee County
12
I
February 4, 2008
Tradeport
10
V
February 20, 2008
Worth County
27
I
S
February 21, 2008
Troup County
15
I
March 10, 2008
Tradeport
16
O
March 26, 2008
Glynn County
26
N
March 27, 2008
Montgomery County
12
April 7, 2008
Tradeport
18
April 23, 2008
Screven County
12
April 24, 2008
Putnam County
12
June 2, 2008
Tradeport
17
June 25, 2008
Habersham County
19
June 26, 2007
Forsyth County
12
91
M
O
T
Table A.5
O
Motor Vehicle Division Results and Performance Measures
R
V
FY2004
FY2005
FY2006
FY2007
FY2008
E
H
Salvage Inspection
I
Number of rebuilt salvage vehicle reinspections
28,130
22,618
23,208
20,991
17,437
C
L
Tag and Title Registration
E
Commercial Truck Registration
D I
Number of interstate commercial vehicle registrations
Motor Vehicle Registration
-
-
45,102
45,526
43,751
V
Number of Motor Vehicles tag registrations processed (Millions)
-
-
8.2
8.4
8.5
I S
Number of internet online motor vehicle title registrations
-
- 232,917 * 401,273 *
459,361
I
Titles
O
Amount of revenue generated from the
issuance of motor vehicle tags and
$
- $
- $
250 $
294 $
295
N
titles (Millions)
Note: * These figures are restated as those previously published were not actual counts. Source: Motor Vehicle Division, Georgia Department of Revenue
Table 26.1
Number of Motor Vehicle Registrations and Tags Issued
FY2004
FY2005
FY2006
FY2007
FY2008
Registrations Issued Tags Issued
-
7,945,267
8,201,511
8,467,856
8,528,319
-
2,320,689
2,910,967
2,851,018
2,692,263
Source: Motor Vehicle Division, Georgia Department of Revenue
92
M
O
Table 26.2
T
Number of Motor Vehicle Registrations Sold by Major Category
O
R
Passenger Cars Motorcycles Trucks Trailers
FY2004
FY2005
FY2006
FY2007
FY2008
V
E
-
5,016,645
5,173,865
5,342,863
5,382,277
H
I
-
140,771
157,781
172,200
186,719
C
-
1,868,887
1,916,680
1,950,507
1,936,915
L
E
-
889,943
921,636
967,470
985,871
D
Bus
-
28,779
31,318
34,614
36,331
I
Other
-
242
231
202
206
V
I
Total
-
7,945,267
8,201,511
8,467,856
8,528,319
S
I
Source: Motor Vehicle Division, Georgia Department of Revenue
O
N
Table 27
Summary of Revenues from Motor Vehicle Tag, Title, and Related Items
FY2004
FY2005
FY2006
FY2007
FY2008
Tags & Registration
GRATIS
$
Tradeport
$
Refunds
$
- $195,432,438.40 $196,131,501.55 $190,592,800.89 $193,437,010.13 - $ 162,481.00 $ 927,878.00 $ 978,934.25 $ 1,078,096.00 - $ (116,873.20) $ (182,594.00) $ (168,689.61) $ (157,417.85)
Tags & Registration Sub-total
$
Titles
GRATIS
$
Tradeport
$
Penalties
$
- $195,478,046.20 $196,876,785.55 $191,403,045.53 $194,357,688.28
- $40,369,933.00 $42,233,647.00 $ 2,720,035.00 $40,525,048.00 - $10,056,016.00 $10,298,124.00 $ 9,884,023.35 $ 9,497,026.00 - $ 760,500.00 $ 754,250.00 $ 123,450.00 $ 668,560.00
Titles Sub-total
$
- $51,186,449.00 $53,286,021.00 $52,727,508.35 $50,690,634.00
Total Amount of Net Revenue *
$
- $246,664,495.20 $250,162,806.55 $244,130,553.88 $245,048,322.28
* Net revenue amounts take into account refunds, commissions retained by county tag agents and other accounting adjustments. Source: Motor Vehicle Division, Georgia Department of Revenue
93
M
O
T
Table 28
O
FY2008 Motor Vehicle Division Production Report-Tradeport Facility
R
V
Division/Section/Unit
# of Phone Calls Received Annually
# of Written Correspondence Received and/or Sent
# of Email Correspondence Received and/or Sent
E
H
I
Title Processing
17,823
44,017
1,200
C
Commercial Vehicles (IRP)
14,037
768
828
L
E
Quality Assurance
850
18,500
-
MVD Call Center
D
103,211
-
183,519
I
County Help Desk
85,179
5,027
-
V
I
Help Desk Administration
4,000
3,500
7,982 *
S
GRATIS Training
120
-
300
I
O
Dealer Registration/Special Tags
3,425
18,569
500
N
Research
6,000
12,229
1,440
Grand Totals
201,935
39,325
195,769
Note: Administrative Hearings figures are unavailable for FY2008, * The results provided are from our 'Contact Us' feature. Source: Motor Vehicle Division, Georgia Department of Revenue
94
M
O
Table 29
T
Lobby Customers at Tradeport Facility
O
R
Customer Service Category
Arrived
Served
Workload Hours
V
E
Titles
54,667
54,204
7,448:05:30
H
I
Salvage & Bonds
14,365
14,127
3,295:16:14
C
L
ADA
6,818
6,550
916:55:38
E
Commercial Titles
40,375
39,937
8,892:04:10
D
Research
14,631
13,858
1,449:20:48
I
Quality Assurance
821
785
110:01:42
V
I
Commercial Vehicles Cashier
13,378
13,022
1,471:19:12
S
I
Commercial Vehicles Permitting
5,818
5,634
767:58:06
O
Commercial Vehicles Registration
10,727
10,302
744:30:02
N
Commercial Vehicles IFTA
4,943
4,792
887:28:52
Accounting
186
144
19:30:52
Insurance & Help Desk
1,276
1,208
151:20:28
Commercial Vehicles DOT
10
7
0:48:30
Dealer Tags
5,665
4,563
1,225:17:02
Grand Totals
173,680
Note: Park Research figures are unavailable for FY2008 Source: Motor Vehicle Division, Georgia Department of Revenue
169,133
27,379:57:06
95
A
L C
Alcohol and TobaccoDivision
O
H
The Division is composed of two units: Law Enforcement Section and Licenses and
O
Permits Section.
L
A
The Law Enforcement Section enforces all laws and regulations pertaining to the
N
manufacture, possession, transportation and sale of legal and illegal alcoholic
D
beverages, tobacco products, and the possession and operation of coin-operated
T
amusement machines within the state. The Section also enforces the state's motor fuel
O
and motor carrier laws. Criminal investigators conduct specialized investigations
B A
regarding licensing background checks and licensing violations, sales of alcoholic
C
beverages and tobacco products to minors, and excise tax evasion on alcohol, tobacco,
C
and certain motor fuel products. The agents also assist other state, local, and federal
O
enforcement agencies in related investigative matters.
D
I
The Licenses and Permits Section is charged with receiving, processing, collecting, and
V
I
maintaining excise tax reports for malt beverages, wines, distilled spirits, cigarettes,
S
cigars, little cigars, and loose or smokeless tobacco. It is also responsible for receiving
I O
and processing applications for wholesalers, importers, brokers, and manufacturers of
N
alcoholic beverages and tobacco products. Alcoholic beverage brand registrations and
keg registration forms and decals are also processed by this section.
Alcohol Taxes
Georgia alcohol taxes are collected by the wholesaler at time of delivery to the retailer. The wholesaler remits all taxes collected to the Revenue Department. Georgia taxes alcoholic beverages as follows:
Distilled Spirits: Distilled spirits (less than 190 proof) manufactured within Georgia are taxed at 50 cents (excise tax) per liter. Distilled spirits manufactured outside Georgia are taxed at $1 per liter. Alcohol (any product over 190 proof) manufactured inside Georgia is taxed at 70 cents per liter. Alcohol manufactured outside Georgia is taxed at $1.40 per liter. Some localities collect a local tax, which can be up to 22 cents per liter.
Beer: The tax is $1.08 per standard case of 24 twelve-ounce containers (4 cents per can) plus a uniform local beer tax of $1.20 per standard case (5 cents per can).
96
A
Wine: Table wines (14 percent or less alcohol by volume) manufactured inside Georgia
L
are taxed at 11 cents per liter. Table wines manufactured outside Georgia are taxed at
C
O
40 cents per liter. Dessert wines (more than 14 percent, but not more than 21 percent
H
alcohol by volume) manufactured inside Georgia are taxed at 27 cents per liter. Dessert
O
wines manufactured outside the state are taxed at 67 cents per liter. Wine fortified with
L
distilled spirits, which results in an alcohol content of more than 21 percent alcohol by
A
volume, is taxed as distilled spirits. Some localities collect a local tax, which can be up
N
to 22 cents per liter.
D
T
The licensed sale of alcoholic beverages commenced in Georgia in the mid-1930s
O
B
following the nationwide repeal of Prohibition. Georgia is a "local option" state for the
A
licensing and sale of alcoholic beverages. Any city or county that wants to provide for the
C
licensing and sale of distilled spirits can do so legally only after an affirmative vote of its
C
O
citizens. Upon approval of the voters, the licensing, sale, and manufacture of distilled
spirits is permitted provided the manufacturer, wholesaler, or retailer obtains an alcohol
D
beverage license from the Department of Revenue and complies with all local licensing
I
V
requirements.
I
S
Tobacco Taxes
I O
Georgia's state excise tax on cigarettes is 37 cents per pack of 20 ($3.70 per carton).
N
The state excise tax on cigars is 23 percent of the wholesaler's cost. The state excise
tax on loose or smokeless tobacco is 10 percent of the wholesaler's cost.
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.
In July 2003, the state began imposing an excise tax on loose and smokeless tobacco. It is based upon 10 percent of the wholesale cost price. Effective July 2003, the tax rate on "little cigars" (weighing not more than 3 pounds per thousand) increased from 2 mills to 2.5 mills each. The tax on all other cigars increased from 13 percent to 23 percent of the wholesale cost price.
97
A
L
C
Table A.6
O
Alcohol & Tobacco Results and Performance Measures
H
O
L
FY2004
FY2005
FY2006
FY2007
FY2008
A
Industry Regulations
N
Amusement Machines
D
Number of amusement machines reviewed annually for compliance
-
8,764
8,312
2,130
1,743
T
Number of amusement machines seized due to non-compliance
-
301
193
197
397
O
Law Enforcement
B
A
Number of citations issued
1,718
1,880
1,684
1,739
2,116
C
Percent of alcohol inspections where the
C
operator is not in compliance with applicable law
17%
18%
15%
12%
8%
O Licenses & Permits
D
Number of alcohol license investigations conducted
1,196
1,338
1,387
1,499
1,523
I V
Number of executive orders served after administrative hearings
1,469
1,663
1,658
1,372
1,505
I
Underage Investigation
S
Number of investigations of illegal alcohol
I
sales to underage persons that lead to a
429
285
448
774
1,243
O
sanction of some kind Percent of retail vendors investigated who
N
make illegal tobacco sales to underage
15%
16%
18%
12%
8%
persons
Source: Alcohol and Tobacco Division, Georgia Department of Revenue Table 30
Tax & Fee Collections by the Enforcement Unit of the Alcohol & Tobacco Division (Thousands)
FY2004
FY2005
FY2006
FY2007
FY2008
Delinquent Tax Collections
Fee Collections Executive Orders / Administrative Penalties / Fines
$ 9,169 $ 6,900 $ 5,869 $ 10,385 $ 11,631
$
278 $
142 $
123 $
118 $
137
$
600 $
733 $
576 $
520 $
528
Total Collections and Fines Paid
$ 10,047 $ 7,775 $ 6,568 $ 11,023 $ 12,296
Source: Alcohol and Tobacco Division, Georgia Department of Revenue
98
A
L
Table 31
C
Alcohol & Tobacco Division Performance Figures
O
H
O
FY2004
FY2005
FY2006
FY2007
FY2008
L
Number of Alcohol Agents
28
32
30
30
28
A
Alcohol Inspections
N
3,761
3,247
3,630
3,561
4,085
D
Alcohol Investigations
1,184
1,334
1,377
1,499
1,523
T
Alcohol Citations
1,691
1,861
1,659
1,716
2,094
O
B
Underage Alcohol Investigations
1,970
1,851
2,530
2,556
4,202
A
C
Underage Alcohol Citations
306
284
537
774
1,154
C
Liquor License Investigations
2,096
1,921
2,530
2,652
1,523
O
Still Seizures
7
2
4
-
-
D
I
Tobacco Inspections
2,773
2,049
2,552
2,456
2,902
V
I
Tobacco Investigations
12
4
9
9
11
S
Tobacco Citations
I
27
18
25
23
22
O
Underage Tobacco Investigations
717
553
1,008
1,568
2,095
N
Executive Orders Game Inspections Felony Arrests Misdemeanor Arrests
1,469 9,676
5 239
1,663 8,764
13 202
1,658 8,312
9 260
1,372 2,130
3 196
1,505 1,743
1 211
Dyed Fuel Inspections Dyed Fuel Violations
-
-
2,006
4,349
5,253
-
-
115
158
151
Source: Alcohol and Tobacco Division, Georgia Department of Revenue
99
A
L
C
Table 32.1
O
Revenue from Selective Excise Taxes (Thousands)
H
O
L
FY2004
FY2005
FY2006
FY2007
FY2008
A
Beer
N
Beer Taxes
$ 86,707 $ 82,175 $ 86,313 $ 85,956 $ 88,260
D
Fines and Forfeitures
$
245 $
528 $
638 $
603 $
293
T
Refunds
O
B
A
Total
C
C
Tobacco
O
Stamp Sales
$
(7) $
(5) $
2 $
(3) $
(8)
$ 86,945 $ 82,698 $ 86,953 $ 86,556 $ 88,545
$ 229,530 $ 249,016 $ 243,680 $ 242,805 $ 239,796
Fines and Forfeitures
$
110 $
167 $
3 $
150 $
5
D
I
Refunds
$
(87) $ (127) $ (141) $
(6) $ (178)
V
I
Total
S
$ 229,553 $ 249,056 $ 243,542 $ 242,949 $ 239,623
I Liquor
O
N
Liquor Taxes
$ 39,184 $ 43,819 $ 43,973 $ 48,385 $ 47,602
Fines and Forfeitures
$
147 $
163 $
12 $
58 $
251
Refunds
$
(7) $
(5) $
(8) $
(1) $
(8)
Pre-License Investigations
N/A $
85 $
47 $
289 $
69
Total
$ 39,324 $ 44,062 $ 44,024 $ 48,731 $ 47,914
Motor Fuel Total
Wine Wine Taxes Fines and Forfeitures Refunds
Total
$ 536,228 $ 461,391 $ 433,329 $ 493,449 $ 473,046
$ 23,690 $ 24,061 $ 25,854 $ 25,733 $ 28,880
$
37 $
34 $
2 $
13 $
-
$
(6) $
(4) $
(4) $
(2) $
(7)
$ 23,721 $ 24,091 $ 25,852 $ 25,744 $ 28,873
Selective Excise Taxes Total
$ 915,771 $ 861,298 $ 833,700 $ 897,429 $ 878,001
100
A
L
Table 32.2
C
Revenue from Business License Fees (Thousands)
O
H
O
FY2004
FY2005
FY2006
FY2007
FY2008
L
Beer Dealers
A
License and Brand Registration
$
3 $
2
N/A $
1 $
-
N
D
Wholesaler Licenses
$
33 $
15
N/A $
21 $
31
Retailer Licenses Special Permits
$
793 $
559
N/A $
397 $
88
T
O
$
32 $
34
N/A $
26 $
1
B
A
Total
$
861 $
610
N/A $
445 $
120
C
C
Cigar and Cigarette Dealers
O
Wholesaler, Manufacturer & Importer Licenses
$
19 $
14 $ (231) $
11 $
80
D
Manufacturer Representative Licenses
$
- $
- $
- $
- $
-
I
V
Total
$
19 $
14 $ (231) $
11 $
80
I
S
I
Liquor Dealers
O
License and Brand Registration
$
5 $
22 $
16 $
20 $
20
N
Wholesaler Licenses & Permits
$
42 $
15 $
5 $
47 $
31
Retailer Licenses
$
558 $
417 $
194 $
253 $
6
Special Permits
$
48 $
39 $
23 $
32 $
-
Retail In-Room Service License Fees
N/A
N/A
N/A $
2 $
-
Total
Wine Dealers License and Brand Registration Wholesaler Licenses & Permits Retailer Licenses Special Permits Special Order Shipping
$
653 $
493 $
238 $
354 $
57
$
3 $
2 $
1 $
1 $
-
$
36 $
20 $
13 $
31 $
38
$
675 $
478 $
205 $
349 $
5
$
- $
- $
- $
- $
-
$
8 $
5 $
2 $
14 $
16
Total
$
722 $
505 $
221 $
395 $
59
101
A
L
C
Table 32.2 Continued
O
Revenue from Business License Fees (Thousands) Continued
H
O
L
FY2004
FY2005
FY2006
FY2007
FY2008
A
Coin-Operated Amusement Machines
N
Annual Licenses and Permit Fees
$ 2,034 $ 1,260 $
775 $ 1,855 $ 1,862
D Refunds
$
(7) $
(3) $
- $
- $
(10)
T
O
Total
$ 2,027 $ 1,257 $
775 $ 1,855 $ 1,852
B
A
Commercial Business Licenses
C
Licenses
C
$
- $
- $ 46,512 $ 39,733 $
-
O
Refunds
$
- $
- $ (13,082) $ (9,870) $
-
D
Total
$
- $
- $ 33,430 $ 29,863 $
-
I
V
I
Business Licenses Fees Total
$ 4,282 $ 2,879 $ 34,433 $ 32,923 $ 2,168
S
Note: Commercial Business Licenses figures were unavailable for FY2008. Selective Taxes have been adjusted for fines, penalties,
I
forfeiture receipts and refunds.
O
Source: Alcohol and Tobacco, Taxpayer Services and Information Technology Divisions of Georgia State Department of Revenue.
N
Table 33
Revenue and Number of Multiple Licenses
Multiple Licenses
Retail
Revenue (Thousands)
Number of Licensees
Special Permits
Revenue (Thousands)
Number of Licensees
In-Room Services
Revenue (Thousands)
Number of Licensees
Beer & Wine $
781
7,797
$
-
26
$
-
1
Beer & Liquor $
12
79
$
-
3
$
-
-
Beer, Wine & Liquor
$
1,073
5,434
$
2
48
$
8
88
Wine & Liquor $
3
17
$
-
2
$
-
-
Total
$ 1,868
13,327
$
2
79
$
8
89
Note: Additional information provided due to multiple licenses issued in 2008. Some totals have been restated due to previous casting errors. Source: Alcohol and Tobacco, Taxpayer Services and Information Technology Divisions of Georgia State Department of Revenue.
102
P
Processing Center
R O
The Processing Center performs frontline processing of all tax documents and paper check
C E
payments. On an annual basis, eight million tax returns are received and processed, 100 million
S
pages of documents have images created, and more than $6 billion in tax payments are deposited.
S
I
N
Additionally, more than 11 million pieces of outgoing mail are distributed annually. Included in this
G
effort are refund checks, motor vehicle titles, and tax notices.
The Processing Center has a staff of 137 employees and augments staffing during peak periods with seasonal temporary labor.
C
2008 Processing Center Highlights: E
Processed 4.2 million individual tax returns.
N T
E
Processed 2.8 million individual
R
electronic returns.
The Processing Center's functions are performed in the following business units:
Mail Center receiving of incoming mail and processing of outgoing mail.
Mail Processing opening, sorting, extracting and
Processed 3.3 million individual refunds.
Reduced processing time for depositing checks received from nine days average in CY2007 to four days average in CY2008.
Improved depositing led to increase in interest earned of over $1 million.
scanning of mail. Imaging high speed scanning of incoming mail. Payment Processing remittance processing and
Improved processing time for individual income tax refunds by one day with increased volume of five percent.
depositing of all paper check payments. Data Entry data capture of all tax returns via keying from
paper and image. Tax Verification verification and error correction of tax
Improved processing time for all outgoing mail to include refund checks, notices, and Motor Vehicle Division titles from an average of three days in CY2007 to a one day average in CY2008.
returns.
The processing of taxpayer payments, capturing of data, and imaging of documents are the primary responsibilities of the Processing Center. The images and data captured are made available in various databases to the Department's customer service representatives. Processing Center technology includes optical and intelligent character recognition, two-dimensional bar code, automated mail extraction and scanning equipment, high speed scanners, magnetic ink character recognition and encoding scanners, and multi-line optical character reader mail sorting equipment.
In addition, the Processing Center receives and processes all electronically filed returns.
103
P
R
O
Table A.7
C
Processing Center Results and Performance Measures
E
S
S
FY2004
FY2005
FY2006
FY2007
FY2008
I
N
Error Resolution
G
Number of Sales Tax returns processed through Error Resolution (Thousands)
686
787
700
572
636
C
Percent of Sales Tax returns processed through Error Resolution
56.4%
56.3%
50.0%
48.0%
46.9%
E
Total number of Error Resolution staff (All tax types)
109
100
90
82
78
N
T
Money Deposits Average time lapse in days between
E
receipts and deposit of check in a coupon
2
2.5
2
2.5
2
R
payment Average time lapse in days between
receipts and deposit of check in a non-
7
12.3
10
9
8
coupon payment
Amount of gross revenue collections
deposited through electronic funds
$ 12
$ 12.5
$ 13
$ 17.3
$ 17.7
transfers (Billions)
Returns Processing Number of documents processed (Millions)
Number of images created (Millions)
Percent of Individual Income tax nonpaper returns processed
7 53 49.0%
7.9 52.6 59.8%
7.9 54 60.0%
7.9 54 68.2%
8.7 80 72.4%
Source: Processing Center and Accounting Unit, Finance Department, Georgia Department of Revenue Table 34
Tax Returns Processed in Department of Revenue
CY2004
CY2005
CY2006
CY2007
CY2008
Individual Income Tax Individual Amended Tax Withholding Tax Corporate Tax Sales and Use Tax
3,787 99
2,377 309
1,404
3,886 123
2,589 326
1,313
3,939 133
2,305 337
1,357
Total of all tax types
7,976
8,237
8,071
Source: Information Technology Division, Georgia Department of Revenue - electronic returns
4,196 183
3,238 239
1,267
9,123
4,226 101
2,737 239
1,198
8,501
104
C
Compliance Division
O M
P
The Compliance Division is responsible for ensuring taxpayer compliance with Georgia's
L
tax laws. It is comprised of three units: Audit Unit, Collections Unit and Special
I
Collections Unit. The Division also oversees the Department's 11 regional offices and
A
N
conducts education seminars designed to educate taxpayers so they have a better
C
understanding of Georgia's tax laws.
E
D
Audit Unit: Performs audits within and outside Georgia. The types of tax audits
I
include: individual and corporate income, international fuel tax agreement, motor
V
fuel, sales and use, unclaimed property and withholding.
I S
I
Collection Unit: Continually examines taxpayer registrations, compliance with
O
N
filing deadlines and collects delinquent accounts. The Unit is responsible for tax
compliance for special events which often involve out-of-state-based or other
businesses that are not registered in Georgia for the collection of sales and use
tax. Each regional office monitors events in its region to ensure that sales and
use tax is being properly collected and remitted.
Special Collections Unit: Responsible for installment payment agreements, processing, offer in compromise applications, problem resolution, bankruptcy, and the Compliance Call Center. The Unit also provides taxpayer assistance with free income tax return preparations at various locations during the tax season.
2008 Division Highlights:
Offset more than 28,000 federal stimulus checks recovering more than $8.4 million owed to the state by individuals because of unpaid taxes.
Awarded contract and began development of Data Warehouse.
The Compliance Division coordinates specialized initiatives designed to increase compliance utilizing the various collection tools available to the Department. The program(s) began in June 2004 and as of December 31, 2008, these initiatives have collected $455.3 million. The initiatives include:
Alcohol and Automobile Dealer License Renewal Programs - Money collected as a result of holding liquor license and automobile dealer license renewals until any outstanding tax obligation is satisfied
105
C
O
Treasury Offset Program - Department forwards a list of delinquent taxpayers
M
to the US Department of Treasury, which manages the program. Treasury in
P
L
turn sends the Department all or part of an individual's federal income tax refund
I
to satisfy the outstanding Georgia tax obligation.
A
N
C
Private Collection Agencies - Companies under contract with the Department
E
to collect delinquent liabilities.
D
I
Private Collection Agency Call Center - Responsible for taking calls from
V
taxpayer accounts assigned to a private collection agency. A series of notices
I
S
are mailed which is the last action taken prior to forwarding the receivable to a
I
private collection agency.
O
N
Internet List Collections - Money collected as a result of posting names of
delinquent taxpayers (individuals and businesses) on the Department's web site.
Individual Income Tax Delinquent Program - Phase three of the Revenue Initiative Program that concentrates on increasing individual income tax delinquent investigations.
Tax Incentive Examination Program - Phase four of the Revenue Initiative Program that increases corporate income tax audits focusing on tax credit
106
C
O
Table A.8
M
Compliance Results and Performance Measures
P
L
I
FY2004
FY2005
FY2006
FY2007
FY2008
A
N
Assessment
C
Number of proposed assessments issued
237,456
240,000
230,000
245,012
329,535
E
Number of collections received during assessment phase
134
136
140
136
134
D
I
Audit
V
Average revenue per audit hour (All tax types)
$1,131
$2,006
$1,771
$1,899
$1,139
I
Percent of audits that find business not in compliance with the tax laws
45%
38%
42%
39%
39%
S I
Collections
O
Trust tax (sales and withholding) accounts collection cycle in days
165
165
165
165
165
N
Collections on delinquent and deficient accounts (Millions)
$243
$392
$235
$357
$387
Source: Compliance Division, Georgia Department of Revenue Table 35
Delinquent Tax Collections by Compliance Division Compared to Number of Accounts Processed
FY2004
FY2005
FY2006
FY2007
FY2008
Collections by Compliance (Thousands) Number of Accounts Processed (Actual)
$ 194,086 $ 216,972 $ 225,353 $ 231,296 $ 211,226
596,097
667,053
661,193
637,948
582,499
Source: Compliance Division, Georgia Department of Revenue
107
S
T A
State Revenue Collections and Trends
T Table 36
E
Revenue from Collection Initiatives (Millions): September 2003 thru June 2008
R
E
Individual Income Tax
V
$
22.1
E
Internet listing of delinquent taxpayers
$
51.9
N
U
Private Collection Agencies & Call center
$
127.8
E
Treasury (IRS) Offset Program
$
132.8
C
Alcohol Program
O
Tax Incentive program
L
L
E
Total
C
T
Source: Compliance Division, Georgia Department of Revenue
I
Table 37
O
N
Cost of Collection Fees Collected (Thousands)
S
$
67.9
$
14.0
$
416.5
FY2004
FY2005
FY2006
FY2007
FY2008
A
N
Cost of Collection Fees Collected
$ 8,038 $ 9,697 $ 10,989 $ 12,012 $ 11,806
D
T
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
R Table 38
E
N
Comparison of Sales Tax Paid to the State Treasury and Sales Tax Distribution (Millions)
D
S
FY2004
FY2005
FY2006
FY2007
FY2008
Net State Collection Distributions
$ 5,081 $ 5,282 $ 5,745 $ 5,949 $ 5,781 $ 3,398 $ 3,745 $ 4,311 $ 4,725 $ 4,832
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
108
S
T
Table 39
A
CY2008 Refund History by Months
T
E
Individual
Corporate
Other (Sales Taxes)
Months
Refunds
Number of
Refunds
Number of
Refunds
Number of
(Thousands)
Accounts
(Thousands)
Accounts
(Thousands)
Accounts
R
E
January
$ 107,036
23,112
$ 24,102
871
$
3,647
165
V
E
February
$ 461,203
836,957
$
8,242
739
$
6,548
364
N
March
$ 419,180
683,002
$ 20,992
656
$
2,815
141
U
E
April
$ 425,881
696,410
$ 28,161
1,231
$
8,433
379
C
May
$ 180,828
298,476
$ 11,025
538
$ 11,863
176
O
June
$ 146,611
244,283
$ 18,598
1,735
$
2,209
88
L
L
July
$ 130,150
181,031
$ 17,259
1,871
$
5,221
157
E
August
$ 44,624
50,256
$ 16,172
1,008
$
5,374
245
C
T
September
$ 47,065
41,089
$ 11,353
1,479
$
4,910
392
I
O
October
$ 54,795
41,494
$ 18,387
1,853
$
7,756
163
N
November
$ 36,102
24,691
$ 11,993
1,162
$ 3,597,668
6,598
S
December
$ 55,435
27,533
$ 17,515
1,160
$
2,198
152
A
N
D
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
T R E N D S
109
S
T
A
Table 40
T
Net Revenue Collections by Georgia Department of Revenue (Unaudited)
E
Fiscal Year Collections (Thousands)
R
E
FY2004
FY2005
FY2006
FY2007
FY2008
V
E
Amount
$13,582,389
$14,693,214
$16,393,752
$ 17,639,834
$17,449,859
N
U
E
Monthly Collections (Thousands)
C
FY2004
FY2005
FY2006
FY2007
FY2008
O
L
July
$ 821,081
$ 870,867
$ 1,093,198 $ 1,176,085
$ 1,299,683
L
E
August
$ 980,455
$ 1,237,074
$ 1,296,959 $ 1,275,942
$ 1,353,788
C
T
September
$ 1,240,684
$ 1,343,923
$ 1,460,918 $ 1,564,037
$ 1,561,749
I
October
$ 1,095,874
$ 1,153,479
$ 1,304,776 $ 1,360,901
$ 1,388,598
O
N
November
$ 1,085,952
$ 1,148,740
$ 1,208,629 $ 1,278,362
$ 1,408,993
S
December
$ 1,106,290
$ 1,377,758
$ 1,539,857 $ 1,634,397
$ 1,624,867
A
January
$ 1,466,917
$ 1,578,151
$ 1,795,724 $ 1,978,077
$ 1,837,297
N
D
February
$ 929,078
$ 705,841
$ 886,113 $ 961,225
$ 965,846
March
$ 865,798
$ 1,110,105
$ 1,200,704 $ 1,174,222
$ 1,155,087
T
R
April
$ 1,311,030
$ 1,270,517
$ 1,334,743 $ 1,309,159
$ 1,761,180
E
May
$ 1,399,883
$ 1,451,619
$ 1,673,929 $ 2,140,232
$ 1,473,892
N
D
June
$ 1,279,347
$ 1,445,140
$ 1,598,202 $ 1,787,195
$ 1,618,879
S
Note: The above figures have been restated. They are extracted from the Department of Revenue's annual Revenue Collection Press Releases published during the relevant years. Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
110
S
T
Table 41
A
Trends in Georgia's State Tax Revenues by Major Sources (Thousands)
T
E
FY2004
FY2005
FY2006
FY2007
FY2008
R
E
Other sources
$ 467,665 $ 557,883 $ 883,973 $ 968,045 $ 1,003,093
V
E
Selective Sales Tax
$ 913,377 $ 860,319 $ 833,010 $ 918,288 $ 877,381
N
General Sales and Use Tax
$ 4,921,569 $ 5,281,884 $ 5,745,409 $ 5,915,519 $ 5,780,867
U
E
Individual and Corporate Tax
$ 7,279,778 $ 7,993,128 $ 8,931,360 $ 9,837,982 $ 9,788,518
C
Total Taxes/Other Revenues
$13,582,389 $14,693,214 $16,393,752 $17,639,834 $17,449,859
O
L
Note: Selective Sales Taxes (includes Motor Fuel Excise Tax and all Tobacco and Alcohol Taxes) Motor Fuel Excise tax was not
L
separated from Motor Fuel Tax in FY2004. The above figures have been restated. They are extracted from the Department of Revenue's annual Revenue Collection Press
E
Releases published during the relevant years.
C
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
T
Table 42
I
Comparison of Net Collections and Population
O
N
S
FY2004
FY2005
FY2006
FY2007
FY2008
A
Net Collections (Millions)
$13,582
$14,693
$16,394
$17,640
$17,450
N
D
GA Population (Thousands)
8,935
9,133
9,364
9,545
9,707
T
R
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections and US Department of Commerce, Bureau of Economic Analysis, Released December 2007
E
N
Table 43
D
S
Actual Department of Revenue Spending by Funding Source (Thousands)
FY2004
FY2005
FY2006
FY2007
FY2008
Other funds Collection Fees Modernization State Funds
$ 5,016 $ 6,687 $ 9,529 $ 11,141 $ 4,164
$ 8,038 $ 9,706 $ 10,985 $ 10,938 $ 10,039
$ 7,317 $ 2,121 $
- $
- $
-
$ 82,869 $ 78,941 $ 109,512 $ 111,523 $ 114,545
Source: Accounting Unit, Finance Department, Georgia Department of Revenue
111
S
T
A
Table 44.1
T
Changes in Major State Tax Revenues (Millions) - Collections
E
R
FY2004
FY2005
FY2006
FY2007
FY2008
E
V
Net Revenue Collections
$ 13,582 $ 14,693 $ 16,394 $ 17,640 $ 17,450
E
N
General Sales and Use Tax
$ 4,922 $ 5,282 $ 5,745 $ 5,916 $ 5,781
U
Motor Fuel Tax
E
$
536 $
461 $
433 $
493 $
473
Prepaid Motor Fuel Sale Tax
$
220 $
330 $
368 $
446 $
538
C
O
Individual Income Tax
$ 6,583 $ 7,281 $ 8,041 $ 8,821 $ 8,845
L
Corporate Tax
$
495 $
712 $
890 $ 1,017 $
943
L
E
Liquor, Beer, and Wine Tax
$
150 $
150 $
156 $
182 $
165
C
Cigar and Cigarette Tax
$
227 $
249 $
244 $
243 $
240
T
I
Motor Vehicle Fees
$
- $
- $
299 $
290 $
296
O
N
Other Revenues
$
449 $
228 $
217 $
232 $
169
S
Table 44.2
A
N
Changes in Major State Tax Revenues - Percentage Changes
D
T
R
E
Net Revenue Collections
N
General Sales and Use Tax
D
S
Motor Fuel Tax
FY04-05
FY05-06
FY06-07
FY07-08
8.18% 7.31% -13.99%
11.58% 8.77% -6.07%
7.60% 2.98% 13.86%
-1.08% -2.28% -4.06%
Prepaid Motor Fuel Sale Tax
50.00%
11.52%
21.20%
20.63%
Individual Income Tax
10.60%
10.44%
9.70%
0.27%
Corporate Tax
43.84%
21.21%
17.84%
-7.28%
Liquor, Beer, and Wine Tax
0.00%
4.00%
16.67%
-9.34%
Cigar and Cigarette Tax
9.69%
-2.01%
-0.41%
-1.23%
Motor Vehicle Fees
-
-
-3.01%
2.07%
Other Revenues
-49.22%
-4.82%
6.91%
-27.16%
112
S
T
Table 44.3
A
Changes in Major State Tax Revenues (Millions) - Absolute Changes
T
E
Net Revenue Collections General Sales & Uses Tax Motor Fuel Tax Prepaid Motor Fuel Sale Tax
FY04-05
FY05-06
FY06-07
FY07-08
R
E
$ 1,111 $ 1,701 $ 1,246 $ (190)
V
E
$
360 $
463 $
171 $ (135)
N
$
(75) $
(28) $
60 $
(20)
U
E
$
110 $
38 $
78 $
92
Individual Income Tax
$
698 $
760 $
780 $
24
C
Corporate Tax
O
$
217 $
151 $
154 $
(74)
L
Liquor, Beer, and Wine Tax
$
- $
6 $
26 $
(17)
L
Cigar and Cigarette Tax
E
$
22 $
(5) $
(1) $
(3)
C
Motor Vehicle Fees
$
- $
299 $
(9) $
6
T
Other Revenues
I
$ (221) $
(11) $
15 $
(63)
O
N
Note: The above figures have been restated. They are extracted from the Department of Revenue's annual Revenue Collection Press
S
Releases published during the relevant years.
Georgia Department of Revenue began collecting and reporting Motor Vehicle Tags, Title and Fees on July 1, 2005
These revenues were previously reported by the now disbanded Department of Motor Vehicle Safety (DMVS) Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
A
N
Table 45.1
D
Revenue Collections (Thousands) - Corporate Tax
T
R
FY2004
FY2005
FY2006
FY2007
FY2008
E
N
Corporate Net Worth Tax (i)
$ 31,539 $ 30,799 $ 36,114 $ 31,872 $ 41,733
D
S
Corporate Income Tax
$ 680,089 $ 840,065 $ 1,009,762 $ 1,174,181 $ 1,048,669
Corporate Income Tax Refunds
Financial Institution Business Occupation Tax
$ (230,681) $ (173,654) $ (171,278) $ (205,215) $ (163,789) $ 13,754 $ 15,103 $ 16,138 $ 16,347 $ 16,429
Total Corporate Tax
$ 494,701 $ 712,313 $ 890,736 $ 1,017,185 $ 943,042
(i) At the time of this report, most of the returns have been processed. A projection is made to determine the net worth for all returns based on prior year returns. This projection is based on returns filed in the fiscal year and not on actual collections.
Note: Georgia Department of Revenue collects Corporate Net Worth Tax in conjunction with Corporate Returns and Estimated Corporate payments on a daily basis. This is done with the intention to ease the burden on taxpayers and the Georgia Department of Revenue processing center. Source: Georgia Department of Revenue Corporate Tax System
113
S
T
A
Table 45.2
T
Revenue Collections (Thousands) - Individual Tax
E
R
FY2004
FY2005
FY2006
FY2007
FY2008
E
V
Individual Tax Returns
$ 410,282 $ 528,520 $ 626,390 $ 712,367 $ 719,081
E
N
Individual Income Tax Assessments $ 162,808 $ 158,257 $ 152,862 $ 167,640 $ 208,527
U
Individual Estimated Payments
$ 895,001 $ 1,066,191 $ 1,330,220 $ 1,500,497 $ 1,434,783
E
Individual Withholding
$ 6,851,830 $ 6,974,600 $ 7,552,705 $ 8,128,838 $ 8,400,700
C
Non-Resident Composite Income Tax
$ 29,599 $ 43,408 $ 43,988 $ 61,026 $ 75,654
O L
Estimate Non-Resident Composite Income Tax
$
- $
- $ 3,179 $ 21,389 $
(55)
L
Individual Income Tax Refunds
$(1,580,247) $(1,510,768) $(1,693,953) $(1,801,914) $(2,031,471)
E
Fiduciary
C
$ 15,804 $ 20,607 $ 25,233 $ 30,954 $ 38,257
T
I
Total Individual Tax
$ 6,785,077 $ 7,280,815 $ 8,040,624 $ 8,820,797 $ 8,845,476
O
N
Table 45.3
S
Revenue Collections (Thousands) - Other Taxes
A
N
FY2004
FY2005
FY2006
FY2007
FY2008
D
Estate Tax
T
R
Property Tax
$ 66,018 $ 42,656 $ 10,316 $ $ 63,000 $ 65,919 $ 73,023 $
1,426 $ 77,842 $
12 81,218
E
Sales and Use Taxes - Gross
$ 4,921,569 $ 5,281,884 $10,205,112 $ 10,770,909 $10,693,537
N
D
Local Distributions
$
- $
- $(4,345,970) $ (4,757,333) $(4,831,802)
S
Sales Tax Refunds/Adjustments
$
- $
- $ (113,733) $ (98,057) $ (80,868)
Prepaid Motor Fuel Tax
$ 219,484 $ 330,386 $ 368,009 $ 445,586 $ 538,156
Motor Fuel Excise Tax
$ 536,228 $ 461,391 $ 433,329 $ 493,449 $ 473,046
Malt Beverage Excise Tax
$ 86,699 $ 82,169 $ 86,331 $ 85,953 $ 88,251
Liquor Excise Tax
$ 39,411 $ 43,814 $ 43,966 $ 69,877 $ 47,593
Wine Excise Tax
$ 23,689 $ 24,055 $ 25,846 $ 25,732 $ 28,872
Tobacco Taxes
$ 227,348 $ 248,890 $ 243,538 $ 243,277 $ 239,619
Motor Vehicle - Tag, Title, Fees
$
- $
- $ 299,387 $ 289,932 $ 295,568
Total Other Taxes
$ 6,183,446 $ 6,581,164 $ 7,329,154 $ 7,648,593 $ 7,573,202
114
S
T
Table 45.4
A
Revenue Collections (Thousands) - Business License Fees
T
E
FY2004
FY2005
FY2006
FY2007
FY2008
R
E
Malt Beverage Licenses
$
871 $
611 $
280 $
445 $
594
V
Liquor Licenses
E
$
647 $
498 $
240 $
585 $
933
N
Undistributed Liquor Licenses
$
- $
- $
- $
- $
-
U
E
Wine Licenses
$
723 $
509 $
228 $
396 $
535
Tobacco Licenses
C
$
19 $
15 $ (229) $
11 $
16
O
Coin Operated Amusement Machines
$ 2,026 $ 1,257 $
776 $ 1,857 $ 1,852
L
L
Total Business License Fees
$ 4,286 $ 2,890 $ 1,295 $ 3,294 $ 3,930
E
C
T
Table 45.5
I
Revenue Collections (Thousands) - Earnings - General Government
O
N
S
FY2004
FY2005
FY2006
FY2007
FY2008
A
Real Estate Transfer Tax Collection Costs
$
577 $
669 $
96 $
658 $
362
N
Railroad Equipment Car Tax Collection Costs
$
55 $
61 $
- $
- $
-
D
Income Tax Checkoffs Collection Costs
$
- $
1 $
- $
- $
-
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Out of State Contractors
$
11 $
2 $
- $
- $
7
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Liquor Pre-License Investigation Fees
$
92 $
86 $
48 $
288 $
69
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Public Service Commission Fees
$ 1,060 $ 1,100 $ 1,050 $ 1,048 $
-
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Total Earnings General Government
$ 1,795 $ 1,919 $ 1,194 $ 1,994 $
438
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Table 45.6
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Revenue Collections (Thousands) - Other Fees
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FY2004
FY2005
FY2006
FY2007
FY2008
E
V
Fines and Penalties - Motor Carrier Citations
$
3 $
(69) $
(1) $
- $
-
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Fines and Penalties - Tobacco Citations
$
111 $
167 $
2 $ 54,702 $
5
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Fines and Penalties - Alcohol Citations
$
334 $
656 $
629 $
234 $
251
Forfeitures - Alcohol and Tobacco
$
- $
- $
- $
408 $
257
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Unclaimed Property
$ 59,249 $ 71,649 $ 64,284 $ 84,222 $ 76,433
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Motor Vehicle Licenses & Permits
$
307 $
271 $
179 $
372 $
494
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Penalties and Interest - Property Tax $
678 $
572 $
19 $
267 $
226
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Penalties and Interest - FiFa
$ 18,510 $ 22,780 $ 25,005 $ 26,286 $ 23,234
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Penalties and Interest - Motor Fuel
$
283 $ (1,631) $ 3,106 $
443 $
880
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Penalties and Interest - Alcoholic Beverages
$
88 $
67 $
7 $
31 $
36
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Penalties and Interest - Cigarette
$
- $ (4,520) $
- $
- $
-
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Delinquent Tax Collections Fees
$ (7,897) $ (5,574) $ (10,203) $ (12,011) $ (11,805)
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Motor Vehicle Tags and Titles
$
- $
2 $
- $
- $
-
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Unallocated Tax
$ 17,224 $ 27,856 $ 44,215 $ (10,309) $ (7,653)
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Unallocated Fees
$
310 $ 1,887 $ 3,507 $
1,394 $ 1,413
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Other
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$ 23,884 $
- $
- $ 1,932 $
-
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Total Other Fees
$ 113,084 $ 114,113 $ 130,749 $ 147,971 $ 83,771
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Table 45.7
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Revenue Collections (Thousands) - Total Revenue Collections
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E
FY2004
FY2005
FY2006
FY2007
FY2008
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Corporate Tax Individual Tax Other Taxes
E
$ 494,701 $ 712,313 $ 890,736 $ 1,017,185 $ 943,042
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$ 6,785,077 $ 7,280,815 $ 8,040,624 $ 8,820,797 $ 8,845,476
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$ 6,183,446 $ 6,581,164 $ 7,329,154 $ 7,648,593 $ 7,573,202
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Total Taxes
$13,463,224 $14,574,292 $16,260,514 $17,486,575 $17,361,720
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Total Business License Fees
$ 4,286 $ 2,890 $ 1,295 $ 3,294 $ 3,930
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Total Earnings General Government
$ 1,795 $ 1,919 $ 1,194 $ 1,994 $
438
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Total Other Fees
$ 113,084 $ 114,113 $ 130,749 $ 147,971 $ 83,771
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Total other Fees and Funds
$ 119,165 $ 118,922 $ 133,238 $ 153,259 $ 88,139
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Total Revenue Collections
$13,582,389 $14,693,214 $16,393,752 $17,639,834 $17,449,859
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Note: The above figures have been restated. They are extracted from the Department of Revenue's annual Revenue Collection Press
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Releases published during the relevant years.
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Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
Table 46
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Trend in Georgia's State Tax Revenues by Major Sources (Unaudited and Millions)
N
D
FY2004
FY2005
FY2006
FY2007
FY2008
T
R
Department of Revenue
$ 13,582 $ 14,693 $ 16,394 $ 17,640 $ 17,450
E
N
Other Agencies
$
435 $
549 $
213 $
341 $
246
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Grand Total
$ 14,017 $ 15,242 $ 16,607 $ 17,981 $ 17,696
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General Sales and Use Selective Sales Taxes (i)
$ 4,922 $ 5,282 $ 5,746 $ 5,916 $ 5,781
$
913 $
860 $
833 $
918 $
877
Income Taxes
$ 7,279 $ 7,993 $ 8,931 $ 9,838 $ 9,789
Other Taxes or Fees
$
Contribution of Department of Revenue to total state revenue
Contribution of Other Agencies total state revenue
903 $ 97%
3%
1,107 $ 96% 4%
1,097 $ 99% 1%
1,309 $ 98% 2%
1,249 99% 1%
(i) Selective Taxes are made up of Motor Fuel Excise, Tobacco and Alcohol Taxes.
Note: The above figures have been restated. They have been extracted from the Office of Treasury and Fiscal Services and the Georgia Department of Revenue's annual Revenue Collection press releases published during the relevant years. Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections and the State of Georgia Office of Treasury and Fiscal Services (OFTS)
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Legislative Summary for Enacted Legislation
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Alcohol
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HB 393 (O.C.G.A. 3-6-21.1 and 3-6-21.3) Relates to farm wineries for the purpose of
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allowing sales, ordering and shipments of bulk and package wines by out-of-state farm
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wineries and domestic farm wineries. Removes the basic differences between in-state
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and out-of-state farm wineries. Effective date: July 1, 2008.
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HB 1061 (O.C.G.A 3-6-31) Removes the limit of 50 cases of wine shipped into
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Georgia per year, allows the shipment of 12 cases of wine to any one consumer or
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address per year, and prohibits the holder of a special order shipping license from
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shipping to a licensed premises authorized to sell wine. Effective date: July 1, 2008.
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HB 1066 (O.C.G.A. 3-3-33) Prohibits certain conduct regarding vaporized forms of
alcoholic beverages produced by alcohol vaporizing devices and to set forth
punishments for violations. Effective date: July 1, 2008.
HB 1243 (O.C.G.A. 3-9-3 and 3-9-4) Allows the sale of alcoholic beverages by nonprofit organizations. Effective date: March 29, 2008.
HB 1280 (O.C.G.A. 3-13-1, 3-13-2, 3-13-3, 3-13-4, 50-8-193 and 50-8-7) Creates 4 new Code sections relating to state licensing of alcoholic beverages for regional economic assistance projects (REAP). These requirements provide that if the application is approved the applicant may sell alcoholic beverages under a state license. Effective date: July 1, 2008.
SB 55 (O.C.G.A. 3-6-4 and 40-6-253) Allows patrons of restaurants to remove a resealed partially-consumed bottle of wine for off-premises consumption when purchased with a meal. Effective date: July 1, 2008.
SB 385 (O.C.G.A. 3-9-4) Provides for the issuance of permits to limousine carriers to transport and sell for consumption alcoholic beverages and for annual applications and fees. Effective date: July 1, 2008.
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Income Tax
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HB 515 (O.C.G.A. 50-27-3, 50-27-24, and 50-27-24.1) Allows certain lottery prizes to
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be assigned and requires withholding on the purchase price. Effective date: May 12,
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2008.
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HB 670 (redesignated from O.C.G.A. 48-7-29.13 to O.C.G.A. 48-7-29.14) Creates
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tax credits for transporting or diverting wood residuals to a renewable biomass qualified
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facility on or after July 1, 2008. Also creates a tax credit for the construction, purchase,
or lease of clean energy property that is placed into service in Georgia between July 1,
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2008 and December 31, 2012.
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HB 851 (O.C.G.A. 48-7-29.8) Increases the amount of the tax credit for a historic
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home from 10 percent of qualified rehabilitation expenditures to 25 percent and it
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increases the amount of the tax credit for any other certified structure from 20 percent of
qualified rehabilitation expenditures to 25 percent. The bill also increases the $5,000
cap on credits in a ten-year period to $100,000 for a historic home and $300,000 for a
certified structure. Effective date: This bill is effective for tax years beginning on or after
January 1, 2009.
HB 926 (O.C.G.A. 48-1-2) Updates Georgia's adoption of certain portions of the Internal Revenue Code ("IRC") to the IRC as amended through January 1, 2008.
HB 977 (O.C.G.A. 48-7-29.13 and 48-7-27) Provides for a deduction from Georgia taxable income of 100% of the premium paid by a taxpayer for a high deductible health plan established and used with a health savings account under the applicable provisions of Section 223 of the Internal Revenue Code. Allows an employer who employs 50 or fewer persons either directly or whose compensation is reported on Form 1099 a tax credit for qualified health insurance expenses in the amount of $250.00 for each employee enrolled for twelve consecutive months in a qualified health insurance plan. Qualified health insurance means a high deductible health plan that includes, at a minimum, catastrophic health care coverage which is established and used with a health savings account established under Section 223 of the Internal Revenue Code. Effective date: These provisions are effective for tax years beginning on or after January 1, 2009.
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HB 1014 (O.C.G.A. 48-7-1, 48-7-27 and 48-7-30) Amends various provisions of the
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Georgia Higher Education Savings Plan including making changes to the income tax
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deduction. The bill has various effective dates.
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HB 1100 (O.C.G.A. 48-7-40.26) Increases the Film tax credit from 9 percent to 20
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percent of the base investment or excess base investment and adds a 10 percent tax
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credit for including a qualified Georgia promotion in the qualified production activity.
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Eliminates the 3 percent tax credit for base investment in a tier 1 or tier 2 counties, the 3
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percent tax credit for wages paid to Georgia residents and the 2 percent tax credit for
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spending $20 million for multiple television projects. Effective date: This bill is effective
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for tax years beginning on or after January 1, 2008.
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HB 1133 (redesignated from O.C.G.A. 48-7-29.13 to O.C.G.A. 48-7-29.16)
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Defines Student Scholarship Organizations, which are 501(c)(3) nonprofits that distribute
at least 90% of their revenues for scholarships or tuition grants to allow students to
attend qualified nonpublic schools. Creates an income tax credit for qualified
educational expenses. An individual is eligible for a credit of up to $1,000 (single or
head of household), or $2,500 (married filing joint). A corporation is eligible for a credit
amount that can equal up to 75% of its income tax liability. The credit is allowed on a
first come, first served basis. The aggregate amount of the tax credit cannot exceed $50
million per tax year. Effective date: This bill is effective for tax years beginning on or
after January 1, 2008.
HB 1151 (O.C.G.A. 48-7-21, 48-7-25, 48-7-27, 48-7-29.5, 48-7-54, 48-7-100, 48-7101, and 48-7-129) Eliminates the determination letter from the Georgia Department of Revenue for raffle licenses, bingo, and bingo licensing procedures certifying exemption and replaces that requirement with a statement affirming that the applicant is exempt under O.C.G.A. 48-7-25.
Sections 4 (Corporations) and 6 (Individuals) remove the mandatory formula from the statute that was used to calculate the amount of the direct and indirect interest expense attributable to the production of exempt interest or dividend income.
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Section 5 provides that organizations exempt from federal income tax pursuant to
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Section 501(c), 501(d), 501(e), 664, or 401 of the Internal Revenue Code of 1986, will
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now be similarly exempt for purposes of O.C.G.A. 48-7-21, eliminating the need for a
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separate Georgia letter. The Commissioner would retain the prerogative to deny or
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revoke the organization's exempt status at the state level if warranted.
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Section 7 changes the annual consent requirement for "S" corporations to a one time
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consent.
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Section 8 will enable electronic filers to claim the Driver Education Tax Credit. Now the
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taxpayer will merely have to obtain written proof of successful completion of an approved
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driver education course and keep it with their tax records.
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Section 9 allows the Department to require non-individual taxpayers to file an electronic
return if they are already required to file electronically for federal tax purposes.
Section 10 clarifies the terms "distributions credited" and "distributions paid" for purposes of Georgia non resident withholding for partners, "S" corporation shareholders, and members of limited liability companies.
Section 11 will give a taxpayer the option to conform to the federal provision which allows retirees the option of having state taxes withheld from lump sum distributions.
Section 12 reduces the penalty in O.C.G.A. 48-7-129 from 100% to 25% on flowthrough entities that fail to withhold tax on distributions. Section 12 also extends the due date for taxes deducted and withheld on distributions credited but not paid by a partnership, Subchapter 'S' corporation, or limited liability company to their nonresident members from 30 days after the close of the tax year, to the due date (without extensions) for filing the income tax return for the partnership, Subchapter 'S' corporation, or limited liability company. Effective date: This bill is effective for tax years beginning on or after January 1, 2008.
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HB 1159 (redesignated from O.C.G.A. 48-7-29.13 to O.C.G.A. 48-7-29.15)
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Creates an income tax credit for the adoption of a qualified foster child. The amount of
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the credit is $2,000 per qualified foster child per taxable year, commencing with the year
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in which the adoption becomes final, and ending in the year in which the adopted child
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attains the age of 18. Effective date: This bill is effective for tax years beginning on or
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after January 1, 2008.
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HB 1196 (O.C.G.A. 48-7-40.27 and 48-7-40.28) Creates tax credits for qualified
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investments made on or after July 1, 2008 and specifies that funds invested by the state
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from the Seed-Capital Fund may include funds from sources other than the investment
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entity.
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HB 1246 (O.C.G.A. 48-7-40, 48-7-40.1, 48-7-40.12, 48-7-40.15, 48-7-40.21 and 48-
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7-40.22) Amends Code Sections dealing with income tax credits defining the term
"broadcasting," and to include such term in the definition of business enterprise.
Effective date: This bill is effective for tax years beginning on or after January 1, 2008.
HB 1273 (O.C.G.A. 48-7-40.1) Makes changes to the jobs tax credit allowed for business enterprises in less developed areas. Effective date: This bill is effective for tax years beginning on or after January 1, 2008.
HB 1274 (O.C.G.A. 48-7-29.12) Makes changes to the conservation credit. Effective date: This bill is effective for tax years beginning on or after January 1, 2008.
SB 169 (O.C.G.A. 20-3-409) Creates Code Sections which establish student loan funds. Allows for contributions to funds by means of taxpayer-directed income tax return refunds or voluntary payments on income tax returns. Effective date: This bill is effective for tax years beginning on or after January 1, 2008.
Motor Fuel
HB 1035 ( 48-9-3, 48-8-220 and 48-8-221) Extends the expiration date for the motor fuel tax exemption for certain public transit and public campus transportation systems for an additional 2 years. Effective date: July 1, 2008.
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Motor Vehicle
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HB 297 (O.C.G.A. 10-1-679.14) Amends the Code Section relating to franchise
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agreements required to sell or distribute recreational vehicles. Requires an out of state
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recreational vehicle dealer register with the department prior to participating in a
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convention or tradeshow. Registration must be submitted 30 days prior to the date of
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the event. Registration fee $500.00. Effective date: March 14, 2008.
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HB 945 (O.C.G.A. 40-2-130, 40-3-23 and 40-11-2) Amends the Code Section
relating to records for certificates of registration. Allows "Owners", including Tow Truck
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Operators, Impound Lot Owners, Repair Facility Operators, Vehicle Owners, and
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Security Interest Owners to have "direct electronic access as provided through [the
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state's] agencies and authorities [to] the identity and address of all known owners."
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Effective date: July 1, 2008.
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HB 961 (O.C.G.A. 40-2-74.1) Relates to the issuance of disabled person parking permits. The permit shall be laminated to prevent alteration of the information printed and allows a color other than blue for temporary parking permits. Also provides that the color of temporary permits shall periodically change and that the expiration dates on a placard must be machine-printed. Effective date: July 1, 2008.
HB 963 (O.C.G.A. 40-2-86.21) Provides for a special license plate commemorating and supporting the sport of soccer in Georgia and that a portion of the funds generated by the sale of such license plates be disbursed to the Georgia State Soccer Association, Inc. Effective date: July 1, 2008.
HB 1220 (O.C.G.A. 40-2-78 and 40-2-86.21) Relates to a special license plate for firefighters. This bill also amends the Code Section relating to a special license plate for "Support Our Troops." The amendment directs money raised from the sale of that license plate be disbursed to the Georgia National Guard Family Support Foundation, Inc. Amends the Code Section relating to a special license plate for "Georgia Sea Turtle Center" and directs that money raised from the sale of that license plate be disbursed to the Nongame Wildlife Conservation and Wildlife Habitat Acquisition Fund. Effective date: May 14, 2008.
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HB 1235 (O.C.G.A. 40-6-10) This bill sets forth minimum requirements for fleet proof
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of insurance policies and stipulates that any enforcement agency or its subdivision who
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impounds a vehicle with a valid proof of insurance card shall be liable for fees incurred
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for wrongful impoundment or towing. Effective date: July 1, 2008.
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SB 369 (O.C.G.A. 40-2-74.1) Provides that the Department of Revenue accept the
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affidavit of active duty military physicians in support of a request for a parking permit for
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a disabled person on active military duty or for retired military personnel, regardless of
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whether or not the physician is licensed to practice in Georgia. Current law states that
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the military doctor issuing the affidavit must be licensed in Georgia for the affidavit to be
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effective. Effective date: July 1, 2008.
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SB 437 (O.C.G.A. 40-2-9, 40-2-11, 40-2-151, 40-2-152, 40-3-30.1, 40-3-51 and 43-
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47-2) Defines the terms "assembled motor vehicle or motorcycle" or "kit motor vehicle or
motorcycle" and the term "unconventional motor vehicle or motorcycle," and provides for
inspection, issuance of a certificate of title, and registration of the defined motor vehicles
or motorcycles. Amends Code Section 40-2-9 to provide for an exemption from the
requirement for space for the county name on license plates for veterans and persons
with disabilities. It creates a new Code Section 40-2-11 that enables the Department to
provide rules for guidance relative to Chapter 2 of Title 40, Registration and Licensing of
Motor Vehicles. It amends Code Section 40-3-51 to enable it to conform to the General
Assembly's 2007 enactment which standardized all statutory time periods to 30 days.
This requires all lien holders to file within 30 days of the creation of the lien or security
interest. The bill amends Code Section 43-47-2 to modify the definition of the term
"rebuilder" by adding the phrases "more than two" and "per year". There are various
effective dates; see the bill at the link below for more information.
SB 517 (O.C.G.A. 40-2-74) Provides that a disabled person license plate may be issued to a small business if the business employs a disabled person and that employee operates the vehicle in the course of business. The employer must provide an affidavit attesting to such facts. Effective date: July 1, 2008.
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Property Tax
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HB 1024 (O.C.G.A. 36-64-15) Allows a local governing body to take action to remove
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a minimum recreation tax, a minimum and maximum recreation tax, subject to approval
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of local voters. After the voters have approved the removal of such tax or taxes, the
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amount of taxes that can be levied to support the local government recreation system
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will be left to the discretion of the levying authority. Any funds remaining in the
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recreation fund after the removal of the recreation tax will be turned over to the local
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governing authority. Effective date: May 14, 2008.
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HB 1046 ( 48-5-504.40) Amends the Code Section by extending the sunset provision
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for the property tax exemption of watercraft inventory owned by a dealer from December
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31, 2008 until December 31, 2010, thus making the exemption applicable for tax years
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2009 and 2010. Effective date: January 1, 2009.
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HB 1081 (O.C.G.A. 48-5-7.4 and 48-5-311) Sections 1 3 of the bill amend Code Section 48-5-7.4 to change certain provisions regarding property that qualifies for Conservation Use covenants. Sections 4 6 amend Code Section 48-5-311 to cap the amount of interest due on an unpaid portion of a tax bill after a property tax appeal is settled at the board of equalization or superior court level. Effective date: May 14, 2008.
HR 1276 and HB 1211 (O.C.G.A. 48-5-2, 48-5-7.7, 48-5-271, 48-5A-1, 48-5A-2, 485A-3, and 48-5A-4) Forest Land Protection Act - Provides preferential tax treatment to property owners who do not currently qualify for Conservation Use and for those owners who have met the 2000 acres limitation for property in conservation use and have additional qualifying acreage. Effective date: January 1, 2009.
SB 159 (O.C.G.A. 48-5-45) Changes the application deadline for homestead exemptions from March 1 statewide to any time during the calendar year subsequent to the property becoming the primary residence of the applicant, up to and including the date for the closing of the books for the return of taxes for that year (which would be the same date as the deadline for filing ad valorem tax returns in the particular county). Effective date: July 1, 2008.
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Sales Tax
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HB 237 (O.C.G.A. 48-8-3) Broadens existing sales and use tax exemptions for certain
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manufacturing machinery to include "equipment," that performs a necessary and integral
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function in the manufacturing process, regardless of whether the machinery is
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incorporated into a facility or causes a chemical or physical change to the raw materials
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during the manufacturing process. Expands the exemption regarding sales of certain
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primary material handling equipment and racking systems used in warehouse or
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distribution facilities located in Georgia by removing the "used directly" requirement.
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Also adds "waxes" as repair or replacement parts eligible for exemption, and adds an
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exemption for "repair, replacement, or component parts" related to certain air and water
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pollution reducing machinery and equipment. Effective date: January 1, 2009.
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HB 272 (O.C.G.A. 48-8-3) Creates a new 2 year (July 1, 2008 December 31,
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2010) partial state (4%) sales and use tax exemption for sales of energy commodities
used directly or indirectly in the manufacture or processing of tangible personal property
in a manufacturing plant located in Georgia. The tangible personal property must be
manufactured or processed primarily for resale. This bill would exempt from the 4%
state sales and use tax the portion of the sales or cost price exceeding a set price.
Effective date: July 1, 2008.
HB 948 (O.C.G.A. 48-8-3 and 48-8-45) Changes the dates for the annual 4-day school supplies sales tax holiday exemption to July 31, 2008 through August 3, 2008. Covered items have not changed. Also changes the dates for the 4-day energy efficient products sales tax holiday exemption to October 2, 2008 through October 5, 2008, to provide for a current year holiday period. Covered items for the energy efficient products sales tax holiday has been modified. Effective date: May 12, 2008, while the bad debt portion of the bill was effective July 1, 2008.
HB 957 (O.C.G.A. 48-8-3) Creates a two-year state (4%) sales and use tax exemption for the sale or use of tangible personal property sold to "nonprofit health centers" that have been established under the authority of, and are receiving funds pursuant to, the United States Public Health Service Act, 42 U. S. C. Section 254b. Local sales and use taxes are not exempted. The exemption is limited to the period July 1, 2008 through June 30, 2010.
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Creates a new two-year sales and use tax exemption (both state and local) for sales of
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tangible personal property or services to "nonprofit volunteer health clinics" which treats
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indigent persons with incomes below 200% of the federal poverty level. Exemption is
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limited to July 1, 2008 through June 30, 2010.
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Extends the sunset provision related to the current state (4%) sales and use tax
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exemption for sales of tangible personal property and services to "qualified job training
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organizations" from July 1, 2008 to July 1, 2010. Effective date: July 1, 2008.
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HB 1023 (O.C.G.A. 48-8-3) Extends the current sales and use tax exemption for
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purchases of overhead materials by government contractors for another two years (from
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January 1, 2009 to January 1, 2011). This exemption applies to overhead materials
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used by United States Defense or National Aeronautics and Space Administration
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Contractors on qualifying government contracts. Effective date: May 14, 2008.
HB 1065 (O.C.G.A. 48-8-144) Allows boards of education to include "local charter schools" and "state chartered special schools" as capital outlay projects in projects specified in the ballot language for a proposed Education Local Option Sales Tax (ELOST). Effective date: May 6, 2008.
HB 1078 (O.C.G.A. 48-8-3[54.1]) Removes the requirement that durable medical equipment (DME) be defined under Titles XVIII and XIX of the federal Social Security Act for purposes of the exemption from sales and use tax for such items. Also eliminates the requirement that DME be paid for directly by funds from the State of Georgia or the US Government under Medicare or Medicaid for purposes of the exemption, thereby broadening the exemption in terms of DME that may qualify and expanding the methods for payment.
This legislation also repeals the current prosthetic device exemption provided in Code Section 48-8-3(54.1); however, the exemption is retained by adding the exemption back as part of the DME exemption. A prescription for the prosthetic devices is still required to qualify for the exemption. However, like DME, prosthetic devices would no longer have to be defined under Titles XVIII and XIX of the federal Social Security Act. Effective date: July 1, 2008.
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HB 1110 (O.C.G.A. 48-8-3) Extends the current sunset provision by two years for the
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sales and use tax exemption for sales of eligible food and beverages to "qualified food
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banks." The current sunset provision date of June 30, 2008 is changed to June 30, 2010.
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Effective date: July 1, 2008.
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HB 1178 (O.C.G.A. 48-8-3) Extends for another two years the current state (4%) sales
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and use tax exemption for the sale or use of liquefied petroleum gas or other fuel used in
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a structure in which swine are raised (from June 30, 2008 to June 30, 2010). Effective
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date: July 1, 2008.
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SB 342 (O.C.G.A. 48-8-3) Part III, Section 3-1 relates to the "Water Conservation and
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Drought Relief Act," changes the dates for the 4-day energy efficient products sales tax
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holiday exemption to October 2, 2008 through October 5, 2008, thus providing for a
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current year sales tax holiday period. This legislation provides additional qualifying
items eligible for the exemption that are in the category of "water efficient products",
which includes items such as toilets, bathroom sink faucets, showerheads, and weather
or sensor-based landscape irrigation control technologies. Effective date: May 13, 2000
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Georgia Taxpayers' Bill of Rights
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Your Basic Rights as a Taxpayer
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As a Georgia taxpayer, you have the right to fair, courteous, and timely service from your
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Department of Revenue. Georgia law has provisions which protect your rights and,
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under the new "Taxpayer Bill of Rights," the law requires that you be notified of your
T
rights and that they be explained fully to you. This information is designed to help you
A
learn and understand your rights so that you do not pay more taxes than you actually
X
owe. The following information should also assist you in pursuing a tax dispute with this
P
A
Department should you disagree with any finding of liability made against you.
Y
E
You also are entitled to an explanation of actions taken by any agent of the State
R S'
Revenue Commissioner during an audit and/or collection activities. You may represent
yourself in any Department conference, proceeding or interview and, in most cases, you
B
I
may be represented by anyone you authorize in writing. Also, with the exception of
L
certain Motor Fuel Tax records, all tax information pertaining to you or your business is
L
confidential. Without your express permission (through a Power of Attorney), your tax
O
information cannot be given to anyone other than you or those with whom you share the
F
tax liability.
R
I
Your Rights during an Audit
G
In the administration of State tax laws, the Commissioner is authorized to examine the
H
returns or records of any taxpayer. If you fail to preserve and maintain records suitable
T
to determine the amount of tax due or to support the accuracy of any return, your liability
S
may be estimated based on the best information available. If it is determined by the
Commissioner or his agent that you owe additional tax, an assessment will be issued.
Assessments and your rights to a full review are discussed in more detail below.
Your Rights to Review If you are audited and it is believed that you owe additional taxes, you will generally be issued a Proposed Assessment. If the Proposed Assessment is not protested or paid within 30 days, an Official Assessment and Demand for Payment will be issued. When either of these assessments is issued, you are entitled to an administrative review upon written request. The following is a general description of how you may request your review.
129
G
E
Proposed Assessment and Protest
O
If you are issued a proposed assessment of a tax liability, you are entitled to protest it.
R
G
You may protest in accordance with the instructions contained in, and within the time
I
frame given to you, in the Notice of Proposed Assessment. This will generally be 30
A
days. If you wish to have a conference to discuss your protest, you must request it in
T
your protest and it will be granted. Otherwise, you may submit any documentation,
A
evidence, or additional information in writing to the Commissioner's agent who is
X P
assigned to review your case. Your protest will be decided on the basis of your
A
conference and/or written documents. When your protest is decided, you will receive
Y
notification of the results of the review. If you receive an adverse ruling, an Official
E
R
Assessment and Demand for Payment will be issued against you.
S'
Official Assessment and Appeal
B
Once an Official Assessment and Demand for Payment is issued, you have 30 days to
I
L
either pay the liability or to appeal the assessment. The Official Assessment may be
L
appealed, either under the Administrative Procedure Act, or through the Superior Court
of your county of residence. If you are not a resident of Georgia, an appeal to the
O
F
Superior Court must be filed in Fulton County. If you file an appeal under the
Administrative Procedure Act, your written appeal must be filed with the Commissioner,
R
and a hearing officer will be appointed. You should be aware that there is no discovery
I
G
under the Administrative Procedure Act, and a hearing officer cannot decide whether a
H
tax statute is valid, constitutional, or consistent with other laws. If you appeal to Superior
T S
Court, your appeal must be accompanied by either a surety bond in an amount that
equals the amount in dispute, or evidence of your owning an equity in real estate in
Georgia in an amount that equals or exceeds the amount in dispute.
Jeopardy Assessment If there is evidence that you intend to leave the State, remove your property, conceal yourself or your property, discontinue your business without making adequate provisions for the payment of State taxes, or if you do anything which would tend to prejudice or jeopardize the Department's ability to assess or collect State taxes that you owe, the Commissioner is authorized by law to issue an assessment for immediate collection ("Jeopardy Assessment"). The Commissioner is also authorized to issue a Jeopardy Assessment if the tax liability at issue arises from the possession, sale, or distribution of an illegal drug. Jeopardy Assessments may be appealed in the same manner as an
130
G
Official Assessment (outlined above), however, the Department will continue collection
E
activities unless a bond is posted.
O
R
G
Important: Since under law an Official Assessment is considered to be prima
I
facie correct, any appeal must point out with particularity the items claimed to be
A
erroneous. A general denial of liability for the amounts assessed is not sufficient.
T
Under law, the burden is on you to show how the assessment is in error.
A
X
P
Refunds
A
If you overpay your State taxes, you may file a claim for refund of any overpayment
Y
within three years of the date of the payment. The Department will consider your claim
E
and has one year to rule on it. If no ruling is made within one year of the filing of the
R S'
claim, or if the refund claim is denied, you may file suit for refund in the Superior Court of
your county of residence (or again, in Fulton County Superior Court if you are not a
B
I
resident of Georgia). You must, however, maintain records supporting your claim for
L
refund until a final decision is made.
L
Enforcement and Collection
O
When an Official Assessment is not paid within the time prescribed by law or until such
F
time as a Jeopardy Assessment is fully paid, the law authorizes the Commissioner to
R
issue a State Tax Execution, commonly referred to as a fi.fa. The fi.fa. is recorded in the
I
public records of any county in the State where you live or own property. The fi.fa. has
G
H
the same force and effect as an order issued a Superior Court, and the recording of the
T
fi.fa. constitutes a lien upon the title of any real and personal property you own.
S
After the issuance of the fi.fa., a Department levying officer may take all steps authorized by law for the collection of the tax. These steps include attachment of your property, garnishment, and levy upon and sale of your property. Any costs that result from the Department's attempts to collect your taxes will be collected in addition to the tax, penalties, interest, and cost of collection fees that are included in the tax execution.
If a fi.fa. is issued, you may seek a judicial determination of whether the tax is legally due by filing an Affidavit of Illegality with the levying officer that is assigned to your case. The Affidavit of Illegality must be accompanied by a bond conditioned to pay the amount of any eventual judgment that may be entered in the case against you, or you must pay the total amount sought by the execution. When you file an Affidavit of Illegality and a bond,
131
G
E
the levying officer will make sure that the bond is solvent. If the bond is solvent, the
O
levying officer will then discontinue any collection activities in process and will turn your
R
G
case over to the Attorney General, who will file the case in the appropriate Superior
I
Court.
A
Remember...
T
You have the right to fair, courteous, and timely service from the employees of this
A
X
Department. If you wish to file a complaint regarding any activity concerning the
P
administration or collection of your State taxes by this Department, your complaint
A
should be made in writing to:
Y
E
R
State Revenue Commissioner
S'
P.O. Box 49708
B
Atlanta, Georgia 30359
I
L L
The above statement of rights applies to the administration of State taxes codified within
the Public Revenue Code (Title 48 of the Official Code of Georgia Annotated).
O
F
R I G H T S
132
H
Historical Timeline
I S
T
1938 Population: 3,123,723
DOR Collections: $58,347,067
O
1938 Department of Revenue (DOR) created and DOR Commissioner appointed
R
I
1951 Sales and Use Tax - Georgia is the 30th state to implement at a rate of 3%
C
1952 State Ad Valorem tax rate reduced from 5 mills to 0.25 mills per $1.00
A
L
1955 Motor Vehicle Licenses Counties to register & issue licenses
1959 Univac Computers installed and Fraud Unit Organized
T
1965 Metropolitan Atlanta Rapid Transit Authority (MARTA) created and DOR Data Bank System installed
I
M
1967 DOR Regional Offices created
E
1968 DOR moves from State Capital Building to Trinity - Washington Building
L
1971 MARTA tax enacted
I N
1972 New Property Tax System implemented
E
1973 Unclaimed Property Act established
1976 Local Option Sales Tax authorized for counties
1985 Special Purpose Local Option Sales Tax initiated
1989 State Sales and Use Tax Rate increased from 3% to 4%
1990 Unclaimed Property Taxes moves to DOR
1991 Motor Vehicle International Registration Plan implemented
1992 Electronic Funds Transfer System implemented
1994 Georgia Business Expansion Support Act enacted
1996 DOR website launched
1997 1999 2000
DOR accepts Electronic Returns for Individual Income Tax
DOR Compliance Department created, Homestead Tax Relief Grants issued and Unclaimed Property website launched
DOR Worldwide Customer Service website launched
2001 Motor Vehicle Division merged into newly created Department of Motor Vehicle Safety
2002 DOR relocates to Century Center and Sales Tax Holiday implemented
2003 Smokeless Excise Tax implemented
2004 2005 2006 2007 2008
DOR Advisory Committee formed with the business community, Tax Law & Policy Division created
DOR begins accepting credit card payments for personal income tax liabilities, Litigation & Investigations Division created
Motor Vehicle Division moves back to DOR
Amendment exempting residents 65 years & older from paying state ad valorem tax on real property, Credit card, electronic check payment added for motor vehicle services
Check payments with coupons outsourced to local bank, Check 21 processing initiated
2009 Integrated Tax Solution initiated (June 2009), Compliance Data Warehouse initiated (June 2009)
2008 Population: 9,685,744
DOR Collections: $17,449,859,000
133
R
E V
Revenue Commissioners
E
N
Name
Dates Served
U
E T. Grady Head
February 2, 1938 January 14, 1941
C
J. M. Forrester
O
Eugene Cook
M
M
M.E. Thompson
I
Charles Redwine
S
Glenn Phillips
S
I
Downing Musgrove
O
Charles D. Redwine
N
T.V. Williams
E
R
Curtis Dixon Oxford
S
Hiram K. Undercofler
January 14, 1941 January 26, 1943 February 18, 1943 August 22, 1945 August 22, 1945 January 14, 1947 January 14, 1947 March 20, 1947 March 23, 1947 June 10, 1948 June 10, 1948 November 18, 1948 November 18, 1948 December 31, 1954 January 12, 1955 January 13, 1959 January 13, 1959 January 15, 1963 January 15, 1963 December 31, 1966
John Stith
January 1, 1967 January 12, 1967
Peyton S. Hawes
January 13, 1967 March 31, 1970
John A. Blackmon
April 1, 1970 January 14, 1975
Nick P. Chilivis
January 15, 1975 November 7, 1977
W.E. Strickland
November 7, 1977 August 31, 1983
Marcus E. Collins, Sr.
September 1, 1983 August 31, 1996
T. Jerry Jackson
September 1, 1996 April 30, 2003
Robert J. Lenihan, Jr. (Acting)
May 1, 2003 June 11, 2003
Bart L. Graham
June 12, 2003 - Present
134
A
Appendix: Historical Data
P P
E
Table 1
N
Number of Department of Revenue Employees by Category
D
I
Fiscal Year
Temporary Employees
Full-Time Employees
Total Employees
X
H
2002
464
979
1,443
I
2003
334
1,010
1,344
S
T
2004
285
943
1,228
O
2005
340
936
1,276
R
2006
453
1,214
1,667
I
C
2007
408
1,267
1,675
A
2008
255
1,265
1,520
L
D
Source: Human Resources, Georgia Department of Revenue
A
Table 6
T
A
Corporate Income Tax Collections and Returns Processed Annually
Fiscal Year
Corporate Tax Collections (Millions)
Corporate Tax Returns Processed (Thousands)
1997
$ 707
167
1998
$ 749
188
1999
$ 800
205
2000
$ 667
207
2001
$ 690
216
2002
$ 565
219
2003
$ 470
229
2004
$ 495
234
2005
$ 712
237
2006
$ 890
241
2007
$ 1,017
250
2008
$ 943
239
Note: Return and collection figures for FY2007 and FY2008 are unaudited. Source: Information Technology Division and Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
135
A
P
P
Table 8
E
Number of Individual Income Tax Returns Processed and Net Individual Income Tax Collections
N
D
Fiscal Year
Number of Individual Returns Processed
Net Individual Income Tax Collections
I
(Thousand)
(Millions)
X
1997
3,130
$ 4,755
H
1998
3,337
$ 5,334
I
S
1999
3,526
$ 5,701
T
2000
3,629
$ 6,364
O
2001
3,650
$ 6,923
R
I
2002
3,659
$ 6,714
C
2003
3,690
$ 6,272
A
2004
3,776
$ 6,583
L
2005
3,816
$ 7,281
D
2006
3,861
$ 8,041
A
T
2007
4,084
$ 8,821
A
2008
4,360
$ 8,845
Note: Return and collection figures of FY2007 and FY2008 are unaudited. Source: Information Technology Division and Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
136
A
P
Table 9
P
Comparative Trends in Georgia's Individual Income and State Income Tax Receipts
E
Total Individual Income (i)
Individual Income Tax Receipts
N
Fiscal Year
Amount (Millions)
Change from Prior Year (%)
Net Amount (Millions)
Change from Prior Year (%)
Income Elasticity Ratio (ii)
D I
X
1996
$
159,800
9.92%
$ 4,233,297
10.30%
1.037
1997
$
172,935
8.22%
$ 4,754,777
12.30%
1.499
H
I
1998
$
183,757
6.26%
$ 5,333,762
12.20%
1.946
S
1999
$
200,104
8.90%
$ 5,700,758
6.88%
0.773
T
2000
$
212,081
5.99%
$ 6,364,428
11.64%
1.945
O
R
2001
$
230,356
8.62%
$ 6,922,895
8.77%
1.018
I
2002
$
240,616
4.45%
$ 6,714,191
-3.01%
-0.677
C
2003
$
244,957
6.34%
$ 6,271,693
-9.41%
-1.484
A
L
2004
$
264,854
5.60%
$ 6,785,077
8.19%
1.461
2005
$
284,216
7.31%
$ 7,280,815
7.31%
0.999
D
A
2006
$
300,891
5.87%
$ 8,040,624
10.44%
1.779
T
2007
$
318,950
6.00%
$ 8,820,797
9.70%
1.617
A
2008
$ 329,555(iii)
3.32%
$ 8,845,476
0.28%
0.084
(i) Individual Income amounts are for immediate 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 individual 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. (iii) This Individual Income amount is an estimated figure
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections and US Department of Commerce, Bureau of Economic Analysis, Released December 2007
137
A
P
P
Table 10
E
Growth Trend of Individual Income Tax (Thousands)
N
D I
Calendar Year
Number of Returns (Thousands)
Adjusted Gross Income Reported
(Thousands)
Taxable Net Income Reported
(Thousands)
Tax Liability (Thousands)
X
1986
2,410
$ 54,170,564
$ 37,169,975
$
1,984,217
H
I
1987
2,529
$ 60,131,052
$ 39,798,725
$
2,202,662
S
1988
2,606
$ 65,628,920
$ 44,424,149
$
2,552,989
T
1989
2,663
$ 68,617,272
$ 46,207,194
$
2,611,699
O
R
1990
2,702
$ 71,753,093
$ 48,231,107
$
2,750,736
I
1991
2,714
$ 75,329,837
$ 51,311,323
$
2,855,977
C
1992
2,722
$ 83,090,468
$ 57,098,987
$
3,061,836
A
L
1993
2,855
$ 87,961,434
$ 60,798,369
$
3,336,851
1994
2,964
$ 96,300,663
$ 65,123,187
$
3,559,131
D
1995
3,076
$ 104,219,482
$ 69,551,937
$
3,899,805
A
T
1996
3,166
$ 112,437,195
$ 79,372,476
$
4,357,859
A
1997
3,130
$ 118,870,445
$ 84,667,727
$
4,665,720
1998
3,337
$ 132,507,265
$ 93,022,750
$
5,125,991
1999
3,526
$ 152,855,648
$ 107,079,738
$
5,829,915
2000
3,629
$ 157,455,921
$ 117,845,448
$
6,361,264
2001
3,650
$ 150,635,841
$ 111,049,521
$
6,043,449
2002
3,659
$ 149,204,721
$ 108,276,684
$
5,879,892
2003
3,690
$ 153,771,193
$ 112,028,551
$
6,104,844
2004
3,776
$ 165,421,204
$ 122,448,097
$
6,712,680
2005
3,836
$ 172,975,112
$ 129,060,396
$
7,100,396
2006
4,045
$ 193,127,039
$ 144,979,006
$
8,026,610
Source: Information Technology Division, Georgia Department of Revenue
138
A
P
Table 10 Continued
P
Growth Trend of Individual Income Tax - Annual Numerical Increase
E
N
Calendar Year
Number of Returns (Thousands)
Adjusted Gross Income Reported
(Thousands)
Taxable Net Income Reported
(Thousands)
Tax Liability (Thousands)
D I
X
1986
100
$
5,142,525
$
1,724,776
$
242,705
H
1987
119
$
5,960,488
$
2,628,750
$
218,445
I
1988
77
$
5,497,868
$
4,625,424
$
350,327
S
1989
57
$
2,988,352
$
1,783,045
$
58,710
T
O
1990
39
$
3,135,821
$
2,023,913
$
139,037
R
1991
12
$
3,576,744
$
3,080,216
$
105,241
I
1992
8
$
7,760,631
$
5,787,664
$
205,859
C
A
1993
133
$
4,870,966
$
3,699,382
$
275,015
L
1994
109
$
8,339,229
$
4,324,818
$
222,280
1995
112
$
7,918,819
$
4,428,750
$
340,674
D
A
1996
90
$
8,217,713
$
9,820,539
$
458,054
T
1997
(36)
$
6,433,250
$
5,295,251
$
307,861
A
1998
207
$ 13,636,820
$
8,355,023
$
460,271
1999
189
$ 20,348,383
$ 14,056,988
$
703,924
2000
103
$
4,600,273
$ 10,765,710
$
531,349
2001
21
$ (6,820,080)
$ (6,795,927)
$
(317,815)
2002
9
$ (1,431,120)
$ (2,772,837)
$
(163,557)
2003
31
$
4,566,472
$
3,751,867
$
224,952
2004
86
$ 11,650,011
$ 10,419,546
$
607,836
2005
60
$
7,553,908
$
6,612,299
$
387,716
2006
209
$ 20,151,927
$ 15,918,610
$
926,214
Source: Information Technology Division, Georgia Department of Revenue
139
A
P
P
Table 10 Continued
E
Growth Trend of Individual Income Tax - Annual Percentage Increase/Decrease
N
D I
Calendar Year
Number of Returns (Thousands)
Adjusted Gross Income Reported
(Thousands)
Taxable Net Income Reported
(Thousands)
Tax Liability (Thousands)
X
1986
0.00%
0.01%
0.09%
0.01%
H
I
1987
4.94%
11.00%
7.07%
11.01%
S
1988
3.04%
9.14%
11.62%
15.90%
T
1989
2.19%
4.55%
4.01%
2.30%
O
R
1990
1.46%
4.57%
4.38%
5.32%
I
1991
0.44%
4.98%
6.39%
3.83%
C
1992
0.29%
10.30%
11.28%
7.21%
A
L
1993
4.89%
5.86%
6.48%
8.98%
1994
3.82%
9.48%
7.11%
6.66%
D
1995
3.78%
8.22%
6.80%
9.57%
A
T
1996
2.93%
7.89%
14.12%
11.75%
A
1997
-1.14%
5.72%
6.67%
7.06%
1998
6.61%
11.47%
9.87%
9.86%
1999
5.66%
15.36%
15.11%
13.73%
2000
2.92%
3.01%
10.05%
9.11%
2001
0.58%
-4.33%
-5.77%
-5.00%
2002
0.25%
-0.95%
-2.50%
-2.71%
2003
0.85%
3.06%
3.47%
3.83%
2004
2.35%
7.58%
9.30%
9.96%
2005
1.57%
4.57%
5.40%
5.78%
2006
5.47%
11.65%
12.33%
13.04%
Source: Information Technology Division, Georgia Department of Revenue
140
A
P
Table 12
P
Georgia, Southeast and United States Per Capita Income (Thousands)
E
N
Calendar Year
Georgia
Southeast
United States
D
I
X
1996
23.1
22.1
24.3
1997
23.9
23.0
25.4
H
I
1998
25.4
24.2
26.9
S
1999
26.4
25.0
27.9
T
2000
28.0
26.5
29.8
O
2001
30.6
27.3
30.6
R
I
2002
28.5
27.7
30.8
C
2003
28.3
28.7
31.5
A
2004
29.9
29.6
33.1
L
2005
31.3
31.1
34.7
D
2006
33.2
32.0
36.6
A
2007
33.4
34.8
38.6
T
A
Source: US Department of Commerce, Bureau of Economic Analysis, Released December 2007
Table 14
Georgia, Southeast Total Individual Income as a Percentage of United States
Calendar Year
Georgia
Southeast
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
2.6% 2.7% 2.7% 2.7% 2.7% 2.8% 2.8% 2.7% 2.7% 2.8% 2.7% 2.7%
Source: US Department of Commerce, Bureau of Economic Analysis, Released December 2007
141
22.1% 22.1% 22.1% 22.0% 21.9% 22.1% 22.2% 22.3% 22.5% 22.6% 22.7% 22.7%
A
P
P
Table 19
E
Taxable Values and Tax Rates, State of Georgia for General Property and Public Utilities
N
D
Net Taxable Values (Thousands)
Grand Total
Public Utilities
I X
Fiscal Year
State Rate (Per $1000 value)
Grand Total
10 Yr 20 Yr Growth Growth
Public Utilities
10 Yr 20 Yr Growth Growth
Rate Rate
Rate Rate
H
1910
5.00
$ 766,889
77%
- $ 124,337 175%
-
I
S
1920
5.00
$ 1,346,889
76% 212% $ 165,410
33% 266%
T
1930
5.00
$ 1,303,462
-3%
70% $
216,232
31%
74%
O
1940
5.00
$ 917,612
-30% -32% $ 165,146
-24%
0%
R
I
1950
5.00
$ 1,487,323
62%
14% $
247,148
50%
14%
C
1960
0.25
$ 3,031,881
104% 230% $
423,707
71% 157%
A
1970
0.25
$ 9,148,736
202% 515% $ 1,157,333
173% 368%
L
1980
0.25
$ 39,169,215
328% 1192% $ 3,834,604
231% 805%
D
1990
0.25
$ 104,270,104
166% 1040% $ 8,068,762
110% 597%
A
2000
0.25
$ 201,251,237
93% 414% $ 10,313,948
28% 169%
T
A
2003
0.25
$ 256,965,131
-
- $ 10,451,760
0%
0%
2004
0.25
$ 272,207,115
-
- $ 11,330,385
0%
0%
2005
0.25
$ 291,219,580
114% 360% $ 11,549,924
21%
98%
2006
0.25
$ 318,095,398
116% 343% $ 12,135,793
24%
71%
2007
0.25
$ 332,356,035
111% 306% $ 11,962,961
21%
50%
Note: Details for a 20yr growth rate in FY2003 and FY2004 are unavailable. Source: Local Government Services, Georgia Department of Revenue
142
A
P
Table 19 Continued
P
Taxable Values and Tax Rates, State of Georgia for General Property and Public Utilities
E
N
Fiscal Year
Total
General Property (Net of exemptions) (Thousands)
10 Yr 20 Yr
10 Yr 20 Yr
Growth Growth Real Property Growth Growth
Rate Rate
Rate Rate
Personal Property
10 Yr 20 Yr Growth Growth
Rate Rate
D I X
1910
$ 642,551
66%
- $ 389,394
64%
- $ 253,156
69%
-
H
1920
$ 1,181,476
84% 205% $ 714,151
83% 201% $ 467,322
85%
-
I
1930
$ 1,087,229
-8%
69% $ 776,073
9%
99% $ 311,155 -33%
-
S
1940
$ 752,466 -31% -36% $ 500,610 -35% -30% $ 251,857 -19%
-
T
O
1950
$ 1,240,174
65%
14% $ 669,405
34% -14% $ 570,769 127%
-
R
1960
$ 2,608,171 110% 247% $ 1,560,867 133% 212% $ 1,047,301
83%
-
I
1970
$ 7,991,398 206% 544% $ 6,945,928 345% 938% $ 1,045,457
0%
-
C
A
1980
$ 35,334,601 342% 1255% $25,323,247 265% 1522% $10,011,336 858%
-
L
1990
$ 96,201,335 172% 1104% $71,614,692 183% 931% $24,586,632 146%
-
D
2000 $190,937,287
98% 440% $146,053,491 104% 477% $44,883,790
83%
-
A
2003 $246,513,371
-
- $201,816,877
-
- $44,696,494
-
-
T
2004 $260,876,732
-
- $217,607,321
-
- $43,269,408
-
-
A
2005 $279,669,656 121% 386% $236,646,531 149% 476% $43,023,125
36% 162%
2006 $305,959,605 122% 373% $251,602,699 146% 428% $54,356,906
55% 220%
2007 $320,393,073 117% 333% $265,769,931 142% 400% $54,623,142
45% 163%
Note: Details for a 20yr growth rate in FY2003 and FY2004 are unavailable. Source: Local Government Services, Georgia Department of Revenue
Table 30
Tax and Fee Collections by Enforcement Unit of the Alcohol and Tobacco Division (Thousands)
Fiscal Year
Delinquent Tax Collections
Fee Collections
Executive Orders/Administrativ
e Penalties/Fines
Total Collections & Fines Paid
2003 2004 2005 2006 2007 2008
$ 5,181 $ 9,169 $ 6,900 $ 5,869 $ 10,385 $ 11,631
$
284
$
278
$
142
$
123
$
118
$
137
$
508
$
600
$
733
$
576
$
520
$
528
$ 5,973 $ 10,047 $ 7,775 $ 6,568 $ 11,023 $ 12,296
Source: Alcohol and Tobacco Division, Georgia Department of Revenue
143
A
P
P
Table 31
E
Alcohol & Tobacco Division Performance Figures
N
D I
Calendar Year
Number of Alcohol Agents
Alcohol Inspections
Alcohol Investigations
Alcohol Citations
X
H
2002
32
4,761
1,203
1,066
I
2003
33
4,921
1,351
1,320
S
2004
28
3,761
1,184
1,691
T
O
2005
32
3,247
1,334
1,861
R
2006
30
3,630
1,377
1,659
I
2007
30
3,561
1,499
1,716
C
A
2008
28
4,085
1,523
2,094
L
D
Calendar Year
Underage Alcohol Investigations
Underage Alcohol Citations
Liquor License Investigations
Still Seizures
A
T
A
2002
1,944
502
1,344
2
2003
1,982
396
2,145
4
2004
1,970
306
2,096
7
2005
1,851
284
1,921
2
2006
2,530
537
2,530
4
2007
2,556
774
2,652
-
2008
4,202
1,154
1,523
-
Calendar Year
Tobacco Inspections
Tobacco Investigations
Tobacco Citations
Underage Tobacco Investigations
2002
3,261
29
2003
3,612
10
2004
2,773
12
2005
2,049
4
2006
2,552
9
2007
2,456
9
2008
2,902
11
42
937
34
1,232
27
717
18
553
25
1,008
23
1,568
22
2,095
144
A
P
Table 31 Continued
P
Alcohol & Tobacco Division Performance Figures
E
N
Calendar Year
Executive Orders
Game Inspections
Felony Arrests
Misdemeanor Arrests
D I
X
2002
914
16,356
5
380
H
2003
1,355
11,803
7
325
I
2004
1,469
9,676
5
239
S
2005
1,663
8,764
13
202
T
2006
1,658
8,312
9
260
O
R
2007
1,372
2,130
3
196
I
2008
1,505
1,743
1
211
C
A
Calendar Year
Dyed Fuel Inspections
Dyed Fuel Violations
L
D
A
2002
-
-
T
2003
-
-
A
2004
-
-
2005
-
-
2006
2,006
115
2007
4,349
158
2008
5,253
151
Source: Alcohol and Tobacco Division, Georgia Department of Revenue
145
A
P
P
Table 35
E
Delinquent Tax Collections by Compliance Division Compared to Number of Accounts Processed
N
D I
Fiscal Year
Collections by Compliance (Thousands)
Number of Accounts Processed (Actual)
X
2001
$ 138,998
387,306
H
I
2002
$ 150,019
326,478
S
2003
$ 169,848
418,467
T
2004
$ 194,086
596,097
O
R
2005
$ 216,972
667,053
I
2006
$ 225,353
661,193
C
2007
$ 231,296
637,948
A
L
2008
$ 211,226
582,499
D
Source: Compliance Division, Georgia Department of Revenue
A
T
Table 37
A
Cost of Collection Fees Collected (Thousands)
Fiscal Year
Cost of Collection Fees
2001 2002 2003 2004 2005 2006 2007 2008
$ 4,113 $ 3,558 $ 4,687 $ 8,038 $ 9,697 $ 10,989 $ 12,012 $ 11,806
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
146
A
P
Table 38
P
Comparison of Sales Tax Paid to the State Treasury and Sales Tax Distribution
E
N
Fiscal Year
Net State Collections
Distributions
D
I
X
1997
$ 4,079
$ 1,571
H
1998
$ 4,143
$ 2,245
I
1999
$ 4,486
$ 2,843
S
2000
$ 4,814
$ 3,105
T
O
2001
$ 5,126
$ 3,242
R
2002
$ 5,026
$ 3,181
I
2003
$ 4,985
$ 3,175
C
A
2004
$ 5,081
$ 3,398
L
2005
$ 5,282
$ 3,745
2006
$ 5,745
$ 4,311
D
A
2007
$ 5,949
$ 4,725
T
2008
$ 5,781
$ 4,832
A
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
147
A
P
P
Table 40
E
Net Revenue Collections by Georgia Department of Revenue - Fiscal Collections (Unaudited)
N
D I
Fiscal Year
Amount (Thousands)
Fiscal Year
Amount (Thousands)
Fiscal Year
Amount (Thousands)
X
1939
$
40,891
1968
$ 703,270
1997
$ 10,543,106
H
1940
$
44,170
1969
$ 795,125
1998
$ 11,090,777
I
S
1941
$
40,380
1970
$ 904,279
1999
$ 12,068,478
T
1942
$
57,062
1971
$ 949,146
2000
$ 13,041,655
O
1943
$
55,259
1972
$ 1,145,094
2001
$ 13,934,126
R
1944
$
56,906
1973
$ 1,298,984
2002
$ 13,044,947
I
C
1945
$
58,347
1974
$ 1,454,888
2003
$ 12,709,799
A
1946
$
75,483
1975
$ 1,485,597
2004
$ 13,582,389
L
1947
$
92,519
1976
$ 1,607,948
2005
$ 14,693,214
1948
$ 101,588
1977
$ 1,826,490
2006
$ 16,393,752
D
A
1949
$ 102,947
1978
$ 2,094,166
2007
$ 17,639,834
T
1950
$ 117,894
1979
$ 2,353,857
2008
$ 17,449,859
A
1951
$ 145,305
1980
$ 2,624,813
1952
$ 220,505
1981
$ 2,911,453
1953
$ 210,038
1982
$ 3,161,548
1954
$ 216,092
1983
$ 3,389,303
1955
$ 226,226
1984
$ 3,818,550
1956
$ 283,154
1985
$ 4,373,972
1957
$ 300,953
1986
$ 4,739,023
1958
$ 303,953
1987
$ 5,090,622
1959
$ 321,702
1988
$ 5,532,660
1960
$ 352,008
1989
$ 6,086,781
1961
$ 374,423
1990
$ 6,802,402
1962
$ 383,718
1991
$ 6,861,631
1963
$ 422,533
1992
$ 6,992,517
1964
$ 468,243
1993
$ 7,826,861
1965
$ 523,599
1994
$ 8,444,864
1966
$ 585,584
1995
$ 9,115,243
1967
$ 641,167
1996
$ 9,928,508
Note: The above figures have been restated. They are extracted from the Department of Revenue's annual Revenue Collection Press Releases published during the relevant years. Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
148
A
P
Table 40 Continued
P
Net Revenue Collections by Georgia Department of Revenue - Monthly Collections (Thousands)
E
N
Fiscal Year
July
August
September
October
November
December
D
I
X
2003
$ 898,993 $ 962,576 $ 1,138,661 $ 1,034,960 $ 1,064,161 $ 1,106,994
H
2004
$ 821,081 $ 980,455 $ 1,240,684 $ 1,095,874 $ 1,085,952 $ 1,106,290
I
2005
$ 870,867 $ 1,237,074 $ 1,343,923 $ 1,153,479 $ 1,148,740 $ 1,377,758
S
2006
$ 1,093,198 $ 1,296,959 $ 1,460,918 $ 1,304,776 $ 1,208,629 $ 1,539,857
T
O
2007
$ 1,176,085 $ 1,275,942 $ 1,564,037 $ 1,360,901 $ 1,278,362 $ 1,634,397
R
2008
$ 1,299,683 $ 1,353,788 $ 1,561,749 $ 1,388,598 $ 1,408,993 $ 1,624,867
I
C
A
Fiscal Year
January
February
March
April
May
June
L
D
2003
$ 1,362,525 $ 990,809 $ 833,900 $ 956,831 $ 1,293,337 $ 1,272,147
A
2004
$ 1,466,917 $ 929,078 $ 865,798 $ 1,311,030 $ 1,399,883 $ 1,279,347
T
2005
$ 1,578,151 $ 705,841 $ 1,110,105 $ 1,270,517 $ 1,451,619 $ 1,445,140
A
2006
$ 1,795,724 $ 886,113 $ 1,200,704 $ 1,334,743 $ 1,673,929 $ 1,598,202
2007
$ 1,978,077 $ 961,225 $ 1,174,222 $ 1,309,159 $ 2,140,232 $ 1,787,195
2008
$ 1,837,297 $ 965,846 $ 1,155,087 $ 1,761,180 $ 1,473,892 $ 1,618,879
Note: The above figures have been restated. They are extracted from the Department of Revenue's annual Revenue Collection Press Releases published during the relevant years. Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
149
A
P
P
Table 41
E
Trends in Georgia's State Tax Revenues by Major Sources (Thousands)
N
D I
Fiscal Year
Other Sources
Selective Sales Tax
General Sales and Use Tax
Personal & Corporate Income
Tax
X
1998
$ 353,339
$ 648,072
$ 4,006,162
$ 6,083,204
H
I
1999
$ 442,444
$ 645,645
$ 4,479,223
$ 6,501,165
S
2000
$ 536,347
$ 666,627
$ 4,806,932
$ 7,031,749
T
2001
$ 450,760
$ 701,107
$ 5,139,314
$ 7,642,945
O
R
2002
$ 385,028
$ 717,364
$ 4,620,883
$ 7,321,671
I
2003
$ 188,636
$ 746,438
$ 4,991,882
$ 6,782,842
C
2004
$ 467,665
$ 913,377
$ 4,921,569
$ 7,279,778
A
L
2005
$ 557,883
$ 860,319
$ 5,281,884
$ 7,993,128
2006
$ 883,973
$ 833,010
$ 5,745,409
$ 8,931,360
D
2007
$ 968,045
$ 918,288
$ 5,915,519
$ 9,837,982
A
T
2008
$ 1,003,093
$ 877,381
$ 5,780,867
$ 9,788,518
A
Note: Selective Sales Taxes (includes Motor Fuel Excise Tax and all Tobacco and Alcohol Taxes) Motor Fuel Excise tax was not separated from Motor Fuel Tax in FY2004. The above figures have been restated. They are extracted from the Department of Revenue's annual Revenue Collection Press Releases published during the relevant years. Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
Table 42
Comparison of Net Collections and Population
Fiscal Year
Net Collections (Millions)
Georgia Population (Thousands)
2001 2002 2003 2004 2005 2006 2007 2008
$ 13,934 $ 13,045 $ 12,710 $ 13,582 $ 14,693 $ 16,394 $ 17,640 $ 17,450
8,424 8,598 8,750 8,935 9,133 9,364 9,545 9,707
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections and US Department of Commerce, Bureau of Economic Analysis, Released December 2007
150
A
P
Table 43
P
Actual Department of Revenue Spending by Funding Source (Thousands)
E
N
Fiscal Year
Other Funds
Collection Fees
Modernization
State Funds
D
I
X
2003
$ 5,566
$ 4,678
$ 7,995
$ 86,352
H
2004
$ 5,016
$ 8,038
$ 7,317
$ 82,869
I
2005
$ 6,687
$ 9,706
$ 2,121
$ 78,941
S
2006
$ 9,529
$ 10,985
$
-
$ 109,512
T
O
2007
$ 11,141
$ 10,938
$
-
$ 111,523
R
2008
$ 4,164
$ 10,039
$
-
$ 114,545
I
C
Source: Accounting Unit, Finance Department, Georgia Department of Revenue
A
L
Table 46
Trend in Georgia's State Tax Revenues by Major Sources (Unaudited and Millions)
D
A
Fiscal Year
Department of Revenue
Other Agencies
Grant Total
Breakdown of Grand Total by Major Source
General Sales and
Use
Selective Sales
Taxes (1)
Income Taxes
Other Taxes or
Fees
T A
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
$ 9,929 $ $ 10,543 $ $ 11,091 $ $ 12,068 $ $ 13,041 $ $ 13,934 $ $ 13,128 $ $ 12,777 $ $ 13,582 $ $ 14,693 $ $ 16,394 $ $ 17,640 $ $ 17,450 $
350 $ 10,279 $ 3,951 $
827 $ 4,930 $
571
376 $ 10,919 $ 4,067 $
849 $ 5,462 $
541
393 $ 11,484 $ 4,006 $
871 $ 6,083 $
524
392 $ 12,460 $ 4,479 $
876 $ 6,501 $
834
409 $ 13,450 $ 4,807 $
958 $ 7,032 $
653
411 $ 14,345 $ 5,139 $
957 $ 7,613 $
636
467 $ 13,595 $ 4,621 $ 1,013 $ 7,279 $
682
476 $ 13,253 $ 4,992 $ 1,070 $ 6,742 $
449
435 $ 14,017 $ 4,922 $
913 $ 7,279 $
903
549 $ 15,242 $ 5,282 $
860 $ 7,993 $ 1,107
213 $ 16,607 $ 5,746 $
833 $ 8,931 $ 1,097
341 $ 17,981 $ 5,916 $ 918 $ 9,838 $ 1,309
246 $ 17,696 $ 5,781 $
877 $ 9,789 $ 1,249
(1) Selective Taxes are made up of Motor Fuel Excise, Tobacco and Alcohol Taxes.
Note: The above figures have been restated. They have been extracted from the Office of Treasury and Fiscal Services and the Georgia Department of Revenue's annual Revenue Collection press releases published during the relevant years. Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections and the State of Georgia Office of Treasury and Fiscal Services (OFTS)
151
T
A B
FY2007 & FY2008 Table Comparison
L
E
2007 Statistical Report
2008 Statistical Report
C
O
Titles
Page #
Table/Chart
Page #
Table
M
P A
Number of Department of Revenue Employees by Category
8
Chart B
16
1
R
Sales and Use Tax Collections by Month (Thousands)
31
Table 2
22
2
I
S
Sales and Use Tax Revenues by Business Group Collections
30
Table 1
23
3.1
O N
Sales and Use Tax Revenues by Business Group Percentage
30
Table 1
23
3.2
Sales and Use Tax Revenues by Business Group Adjusted Total Revenues
30
Table 1
24
3.3
Growth in Sales and Use Tax Distributions to the General Fund and 1% to Counties
36
Table 7
24
4
CY2006 Domestic Corporation Income Tax Returns by Taxable Income Class
52
Table 15
25
5.1
CY2006 Foreign Corporation Income Tax Returns by Taxable Income Class
52
Table 15
25
5.2
CY2006 Corporation Income Tax Returns by Taxable Income Class
52
Table 15
26
5.3
Corporate Income Tax Collections and Returns Processed Annually
12
Chart I
26
6
FY2008 Motor Fuel and Motor Carrier Detailed Revenue Data
33
Table 4
27
7
Number of Individual Income Tax Returns Processed and Net Individual Income Tax Collections
12
Chart J
28
8
Comparative Trends in Georgia's Individual Income and State Income Tax Receipts
25 Table H-4
28
9
Growth Trend of Individual Income Tax (Thousands)
32
Table 3
29
10
Georgia Individual Income - Returns by Income Class
Georgia, Southeast and United States Per Capita Income (Thousands)
Per Capita Individual Income % Increase Comparison by Five Year Periods (Calendar Years)
Georgia, Southeast Total Individual Income as a Percentage of United States
Total Individual Income Percent Increase Comparison by Period
CY2006 Individual Income Tax Data by County of Residence
CY2008 Electronic Filing Results vs. Paper Returns (Thousands)
Summary of Net Property Tax Collections by Category (Thousands)
Taxable Values and Tax Rates, State of Georgia for General Property and Public Utilities
Values of General Property, Public Utilities Dollars by Class of Property (Thousands)
CY2007 Selected Tax Statistics and Estimates by County
34
Table 5
30
11
26
Chart 3
32
12
26
Chart 4
32
13
27
Chart 5
33
14
27
Chart 6
33
15
39
Table 12
34
16
11
Chart H
47
17
37
Table 10
53
18
37
Table 9
54
19
38
Table 11
55
20
43
Table 13
56
21
152
T
A
B
2007 Statistical Report
2008 Statistical Report
L
E
Titles
Page # Table/Chart Page #
Table
C
O
Three Economic Indicators by County with Rankings and Per Capita Amounts
47
Table 14
68
22
M P
Millage Rates by County - Alphabetical
53
Table 16
80
23
A
R
Millage Rates by County - Numerical
56
Table 17
86
24
I
Net HTRG Revenue Totals (Millions)
N/A
N/A
88
25
S
O
Number of Motor Vehicle Registration and Tags Issued
57
Table 19
92
26.1
N
Number of Motor Vehicle Registrations Sold by Major Category
Summary of Revenues from Motor Vehicle Tag, Title, and Related Items
FY2008 Motor Vehicle Division Production Report Tradeport Facility
57
Table 19
57
Table 18
14
Chart L
93
26.2
93
27
94
28
Lobby Customers at Tradeport Facility
14
N/A
95
29
Tax & Fee Collections by the Enforcement Unit of the Alcohol & Tobacco Division (Thousands)
15
Chart N
98
30
Alcohol & Tobacco Division Performance Figures
15
Chart M
99
31
Revenue from Selective Excise Taxes (Thousands)
35
Table 6
100
32.1
Revenue from Business License Fees (Thousands)
35
Table 6
101
32.2
Revenue and Number of Multiple Licenses
N/A
N/A
102
33
Tax Returns Processed in Department of Revenue
Delinquent Tax Collections by Compliance Division Compared to Number of Accounts Processed Revenue from Collection Initiatives (Millions): September 2003 thru June 2008
Cost of Collection Fees Collected (Thousands)
Comparison of Sales Tax Paid to the State Treasury and Sales Tax Distribution (Millions)
CY2008 Refund History by Months
Net Revenue Collections by Georgia Department of Revenue (Unaudited) Trend in Georgia's State Tax Revenue by Major Sources (Unaudited and Millions)
Comparison of Net Collections and Population
Actual Department of Revenue Spending by Funding Source (Thousands) Changes in Major State Tax Revenues Collections (Millions)
11
Chart G
9
Chart D
10
Chart E
10
Chart F
13
Chart K
13
N/A
21 Table H-1
24
Chart 2
8
Chart A
9
Chart C
22
Chart 1
104
34
107
35
108
36
108
37
108
38
109
39
110
40
111
41
111
42
111
43
112
44.1
153
T
A
B
L
2007 Statistical Report
2008 Statistical Report
E
Titles
Page #
Table/Chart
Page #
Table
C
O
M
Changes in Major State Tax Revenues -
P
Percentage Changes
A
Changes in Major State Tax Revenues Absolute Changes (Millions)
R
Revenue Collections (Thousands) -
I
Corporate Income Tax
S
Revenue Collections (Thousands) -
O
Individual Income Tax
Revenue Collections (Thousands) -
N
Other Taxes
22
Chart 1
22
Chart 1
23 Table H-2
23 Table H-2
23 Table H-2
112
44.2
113
44.3
113
45.1
114
45.2
114
45.3
Revenue Collections (Thousands) Business License Fees
23 Table H-2
115
45.4
Revenue Collections (Thousands) Earnings - General Government
23 Table H-2
115
45.5
Revenue Collections (Thousands) Other Fees
23 Table H-2
116
45.6
Revenue Collections (Thousands) Total Revenue Collections
23 Table H-2
117
45.7
Trend in Georgia's State Tax Revenue by Major Sources (Unaudited and Millions)
25 Table H-3
117
46
Per Capita Comparison of State Tax Collections
28
Chart 7
N/A
N/A
Selected State Tax Collections to $1,000 Personal Income
29
Chart 8
N/A
N/A
Filing Results for Fiscal Year (Thousands)
36
Table 8
N/A
N/A
Results and Performance Measures by Programs
16
N/A
13
A
Litigation and Investigations Division
16
N/A
17
A-1
Tax Law and Policy Division
16
N/A
18
A-2
Customer Service
16
N/A
19
A-3
Local Government Services Division
16
N/A
53
A-4
Motor Vehicle Division
17
N/A
92
A-5
Alcohol and Tobacco Division
16
N/A
98
A-6
Processing Center
16
N/A
104
A-7
Compliance Division
17
N/A
107
A-8
Tax Law and Policy Seminars
20
N/A
18
B-1
Taxpayer Services Division - Customer Service Seminars
N/A
N/A
20
B-2
Local Government Services Division Seminars
18
N/A
49
B-3
Motor Vehicle Division Seminars
19
N/A
90
B-4
154