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 T A B Table of Contents L E Organization Chart......................................................................................2 Foreword ......................................................................................................4 O F Significant Achievement .............................................................................5 Integrated Tax Solution ..............................................................................6 C O Data Warehouse Project .............................................................................6 N Directory .......................................................................................................7 T E Regional offices .........................................................................................10 N Sources of Revenue Tax Dollars FY2008..................................................12 T S 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 T Table 11: Georgia Individual Income - Returns by Income Class.................................................................. 30 A Table 12: Georgia, Southeast and United States Per Capita Income (Thousands) ...................................... 32 B Table 13: Per Capita Individual Income % Increase Comparison by Five Years Periods............................. 32 L Table 14: Georgia, Southeast Total Individual Income as a Percentage of United States............................ 33 E Table 15: Total Individual Income Percent Increase Comparison by Period................................................. 33 Table 16: CY2006 Individual Income Tax Data by County of Residence...................................................... 34 O Amended Returns .......................................................................................................................................... 46 F Accounts Maintenance ................................................................................................................................... 46 Problem Resolution Specialists...................................................................................................................... 46 C System Control / Electronic Services ............................................................................................................ 46 O Systems Control Unit...................................................................................................................................... 46 N Electronic Filing (e-File e-Pay) ....................................................................................................................... 46 T Table 17: CY2008 Electronic Filing Results vs Paper Returns (Thousands) ................................................ 47 E N Local Government Services Division........................................................ 48 T Property Tax ..................................................................................................................................................... 48 S 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 T A Processing Center ................................................................................... 103 B Table A.7: Processing Center Results and Performance Measures............................................................ 104 L Table 34: Tax Returns Processed in Department of Revenue .................................................................... 104 E Compliance Division ............................................................................... 105 O Table A.8: Compliance Results and Performance Measures ...................................................................... 107 F Table 35: Delinquent Tax Collections by Compliance Division Compared to Number of Accounts Processed ...................................................................................................................................................................... 107 C State Revenue Collections and Trends ................................................. 108 O N Table 36: Revenue from Collection Initiatives (Millions): September 2003 thru June 2008 ........................ 108 T Table 37: Cost of Collection Fees Collected (Thousands)........................................................................... 108 E Table 38: Comparison of Sales Tax Paid to the State Treasury and Sales Tax Distribution (Millions)....... 108 N Table 39: CY2008 Refund History by Months .............................................................................................. 109 T Table 40: Net Revenue Collections by Georgia Department of Revenue (Unaudited)................................ 110 S 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 2 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 3 F O Foreword R E W The Georgia Department of Revenue is responsible for the annual collection of taxes O and fees, from both individuals and businesses, which together fund the daily operations R of state government. The Department's mission is to administer Georgia's tax laws in a D 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. 4 S Significant Achievements I G N 2008 Department of Revenue Highlights: I During Fiscal Year 2008, the Department's net collections totaled $17,449,859,000. F Named Governor's Office of Customer Service Agency of the Year. I 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. N T Taxpayer Services Division, Customer Contact Center- Recognition for Improvement in Customer A Service by the Governor's Office of Customer Service. C H 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 E participating lien holders. M Offset more than 28,000 federal stimulus checks, which recovered more than $8.4 million owed to the E state by individuals due to delinquent taxes. N Developed monetary tracking and reporting system for tax collection from Georgia lottery winners. T 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. 6 Directory Administrative Offices Commissioner Graham Deputy Commissioner for Administration, Mack Chandler Hearing Officer, Leisa Phillips D I R E C T 404-417-2100 O Suite 15308 404-417-2100 R Suite 15118 404-417-2211 Y 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 7 D I R E C Compliance Division T O Deputy Commissioner for Tax, Ed Many R Assistant Deputy Commissioner for Tax, Jim Sowell Y 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 8 Processing Center 1200 Tradeport Blvd., Atlanta, Ga. 30354-1200 Director, Tim Shields Assistant Director, Albert Burt Assistant Director, Lauraette Evans D I R E C T Suite 1063 404-675-1446 O Suite 1001 404-362-4577 R Y 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 9 R E G Regional Offices I O N A L O F F I 1 2 C Rome E S 3 5 Athens Lithia Springs Northeast Metro South Atlanta Metro 4 6 Columbus 7 Macon Augusta 8 11 Savannah Albany 9 Douglas 10 10 R E G Numbers Regions Manager Regional Offices Phone I O 1 Rome Randy Holland 1401 Dean Street, Suite E, 706-295-6061 Rome, GA 30161-6494 N A P.O. Box 6004, 30162-6004 L 2 Athens Kerry Herndon 190 Ben Burton Circle 706-542-6058 O Bogart. GA 30622-1790 F P.O. Box 1843, F Athens, GA 30603-1843 I C 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 11 S O U 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 D Total Taxes/Other Revenues O $ 17,449,859 L Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections L A R S 12 R Results and Performance Measures by Programs E S Table A U L Results & Performance Measures by Program T S FY2004 FY2005 FY2006 FY2007 FY2008 A 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 E R 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 $ - $ - $ - T R Out of State Contractors $ 11 $ 2 $ - $ - $ 7 E Liquor Pre-License Investigation Fees $ 92 $ 86 $ 48 $ 288 $ 69 N D Public Service Commission Fees $ 1,060 $ 1,100 $ 1,050 $ 1,048 $ - S Total Earnings General Government $ 1,795 $ 1,919 $ 1,194 $ 1,994 $ 438 115 S T A Table 45.6 T Revenue Collections (Thousands) - Other Fees E R FY2004 FY2005 FY2006 FY2007 FY2008 E V Fines and Penalties - Motor Carrier Citations $ 3 $ (69) $ (1) $ - $ - E N Fines and Penalties - Tobacco Citations $ 111 $ 167 $ 2 $ 54,702 $ 5 U E Fines and Penalties - Alcohol Citations $ 334 $ 656 $ 629 $ 234 $ 251 Forfeitures - Alcohol and Tobacco $ - $ - $ - $ 408 $ 257 C O Unclaimed Property $ 59,249 $ 71,649 $ 64,284 $ 84,222 $ 76,433 L Motor Vehicle Licenses & Permits $ 307 $ 271 $ 179 $ 372 $ 494 L E Penalties and Interest - Property Tax $ 678 $ 572 $ 19 $ 267 $ 226 C Penalties and Interest - FiFa $ 18,510 $ 22,780 $ 25,005 $ 26,286 $ 23,234 T I Penalties and Interest - Motor Fuel $ 283 $ (1,631) $ 3,106 $ 443 $ 880 O N Penalties and Interest - Alcoholic Beverages $ 88 $ 67 $ 7 $ 31 $ 36 S Penalties and Interest - Cigarette $ - $ (4,520) $ - $ - $ - A Delinquent Tax Collections Fees $ (7,897) $ (5,574) $ (10,203) $ (12,011) $ (11,805) N Motor Vehicle Tags and Titles $ - $ 2 $ - $ - $ - D Unallocated Tax $ 17,224 $ 27,856 $ 44,215 $ (10,309) $ (7,653) T R Unallocated Fees $ 310 $ 1,887 $ 3,507 $ 1,394 $ 1,413 E Other N $ 23,884 $ - $ - $ 1,932 $ - D Total Other Fees $ 113,084 $ 114,113 $ 130,749 $ 147,971 $ 83,771 S 116 S T Table 45.7 A Revenue Collections (Thousands) - Total Revenue Collections T E FY2004 FY2005 FY2006 FY2007 FY2008 R Corporate Tax Individual Tax Other Taxes E $ 494,701 $ 712,313 $ 890,736 $ 1,017,185 $ 943,042 V E $ 6,785,077 $ 7,280,815 $ 8,040,624 $ 8,820,797 $ 8,845,476 N $ 6,183,446 $ 6,581,164 $ 7,329,154 $ 7,648,593 $ 7,573,202 U E Total Taxes $13,463,224 $14,574,292 $16,260,514 $17,486,575 $17,361,720 C Total Business License Fees $ 4,286 $ 2,890 $ 1,295 $ 3,294 $ 3,930 O Total Earnings General Government $ 1,795 $ 1,919 $ 1,194 $ 1,994 $ 438 L L Total Other Fees $ 113,084 $ 114,113 $ 130,749 $ 147,971 $ 83,771 E C Total other Fees and Funds $ 119,165 $ 118,922 $ 133,238 $ 153,259 $ 88,139 T I Total Revenue Collections $13,582,389 $14,693,214 $16,393,752 $17,639,834 $17,449,859 O Note: The above figures have been restated. They are extracted from the Department of Revenue's annual Revenue Collection Press N Releases published during the relevant years. S Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections Table 46 A 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 D Grand Total $ 14,017 $ 15,242 $ 16,607 $ 17,981 $ 17,696 S 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) 117 L E G Legislative Summary for Enacted Legislation I Alcohol S HB 393 (O.C.G.A. 3-6-21.1 and 3-6-21.3) Relates to farm wineries for the purpose of L A allowing sales, ordering and shipments of bulk and package wines by out-of-state farm T wineries and domestic farm wineries. Removes the basic differences between in-state I and out-of-state farm wineries. Effective date: July 1, 2008. V E HB 1061 (O.C.G.A 3-6-31) Removes the limit of 50 cases of wine shipped into S Georgia per year, allows the shipment of 12 cases of wine to any one consumer or U M address per year, and prohibits the holder of a special order shipping license from M shipping to a licensed premises authorized to sell wine. Effective date: July 1, 2008. A R Y 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. 118 L Income Tax E HB 515 (O.C.G.A. 50-27-3, 50-27-24, and 50-27-24.1) Allows certain lottery prizes to G I be assigned and requires withholding on the purchase price. Effective date: May 12, S 2008. L A T HB 670 (redesignated from O.C.G.A. 48-7-29.13 to O.C.G.A. 48-7-29.14) Creates I tax credits for transporting or diverting wood residuals to a renewable biomass qualified V E 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, S 2008 and December 31, 2012. U M M HB 851 (O.C.G.A. 48-7-29.8) Increases the amount of the tax credit for a historic A home from 10 percent of qualified rehabilitation expenditures to 25 percent and it R Y 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. 119 L E HB 1014 (O.C.G.A. 48-7-1, 48-7-27 and 48-7-30) Amends various provisions of the G Georgia Higher Education Savings Plan including making changes to the income tax I S deduction. The bill has various effective dates. L A HB 1100 (O.C.G.A. 48-7-40.26) Increases the Film tax credit from 9 percent to 20 T I percent of the base investment or excess base investment and adds a 10 percent tax V credit for including a qualified Georgia promotion in the qualified production activity. E Eliminates the 3 percent tax credit for base investment in a tier 1 or tier 2 counties, the 3 S percent tax credit for wages paid to Georgia residents and the 2 percent tax credit for U spending $20 million for multiple television projects. Effective date: This bill is effective M M for tax years beginning on or after January 1, 2008. A R HB 1133 (redesignated from O.C.G.A. 48-7-29.13 to O.C.G.A. 48-7-29.16) Y 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. 120 L Section 5 provides that organizations exempt from federal income tax pursuant to E Section 501(c), 501(d), 501(e), 664, or 401 of the Internal Revenue Code of 1986, will G I now be similarly exempt for purposes of O.C.G.A. 48-7-21, eliminating the need for a S separate Georgia letter. The Commissioner would retain the prerogative to deny or L revoke the organization's exempt status at the state level if warranted. A T I Section 7 changes the annual consent requirement for "S" corporations to a one time V consent. E S Section 8 will enable electronic filers to claim the Driver Education Tax Credit. Now the U M taxpayer will merely have to obtain written proof of successful completion of an approved M driver education course and keep it with their tax records. A R Y 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. 121 L E HB 1159 (redesignated from O.C.G.A. 48-7-29.13 to O.C.G.A. 48-7-29.15) G Creates an income tax credit for the adoption of a qualified foster child. The amount of I S the credit is $2,000 per qualified foster child per taxable year, commencing with the year L in which the adoption becomes final, and ending in the year in which the adopted child A attains the age of 18. Effective date: This bill is effective for tax years beginning on or T I after January 1, 2008. V E HB 1196 (O.C.G.A. 48-7-40.27 and 48-7-40.28) Creates tax credits for qualified S investments made on or after July 1, 2008 and specifies that funds invested by the state U from the Seed-Capital Fund may include funds from sources other than the investment M M entity. A R 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- Y 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. 122 L Motor Vehicle E HB 297 (O.C.G.A. 10-1-679.14) Amends the Code Section relating to franchise G I agreements required to sell or distribute recreational vehicles. Requires an out of state S recreational vehicle dealer register with the department prior to participating in a L convention or tradeshow. Registration must be submitted 30 days prior to the date of A T the event. Registration fee $500.00. Effective date: March 14, 2008. I V E 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 S Operators, Impound Lot Owners, Repair Facility Operators, Vehicle Owners, and U M Security Interest Owners to have "direct electronic access as provided through [the M state's] agencies and authorities [to] the identity and address of all known owners." A Effective date: July 1, 2008. R Y 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. 123 L E HB 1235 (O.C.G.A. 40-6-10) This bill sets forth minimum requirements for fleet proof G of insurance policies and stipulates that any enforcement agency or its subdivision who I S impounds a vehicle with a valid proof of insurance card shall be liable for fees incurred L for wrongful impoundment or towing. Effective date: July 1, 2008. A T I SB 369 (O.C.G.A. 40-2-74.1) Provides that the Department of Revenue accept the V affidavit of active duty military physicians in support of a request for a parking permit for E a disabled person on active military duty or for retired military personnel, regardless of S whether or not the physician is licensed to practice in Georgia. Current law states that U the military doctor issuing the affidavit must be licensed in Georgia for the affidavit to be M M effective. Effective date: July 1, 2008. A R 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- Y 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. 124 L Property Tax E HB 1024 (O.C.G.A. 36-64-15) Allows a local governing body to take action to remove G I a minimum recreation tax, a minimum and maximum recreation tax, subject to approval S of local voters. After the voters have approved the removal of such tax or taxes, the L amount of taxes that can be levied to support the local government recreation system A T will be left to the discretion of the levying authority. Any funds remaining in the I recreation fund after the removal of the recreation tax will be turned over to the local V E governing authority. Effective date: May 14, 2008. S HB 1046 ( 48-5-504.40) Amends the Code Section by extending the sunset provision U M for the property tax exemption of watercraft inventory owned by a dealer from December M 31, 2008 until December 31, 2010, thus making the exemption applicable for tax years A 2009 and 2010. Effective date: January 1, 2009. R Y 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. 125 L E Sales Tax G HB 237 (O.C.G.A. 48-8-3) Broadens existing sales and use tax exemptions for certain I S manufacturing machinery to include "equipment," that performs a necessary and integral L function in the manufacturing process, regardless of whether the machinery is A T incorporated into a facility or causes a chemical or physical change to the raw materials I during the manufacturing process. Expands the exemption regarding sales of certain V primary material handling equipment and racking systems used in warehouse or E distribution facilities located in Georgia by removing the "used directly" requirement. S Also adds "waxes" as repair or replacement parts eligible for exemption, and adds an U exemption for "repair, replacement, or component parts" related to certain air and water M M pollution reducing machinery and equipment. Effective date: January 1, 2009. A R HB 272 (O.C.G.A. 48-8-3) Creates a new 2 year (July 1, 2008 December 31, Y 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. 126 L Creates a new two-year sales and use tax exemption (both state and local) for sales of E tangible personal property or services to "nonprofit volunteer health clinics" which treats G I indigent persons with incomes below 200% of the federal poverty level. Exemption is S limited to July 1, 2008 through June 30, 2010. L A T Extends the sunset provision related to the current state (4%) sales and use tax I exemption for sales of tangible personal property and services to "qualified job training V organizations" from July 1, 2008 to July 1, 2010. Effective date: July 1, 2008. E S HB 1023 (O.C.G.A. 48-8-3) Extends the current sales and use tax exemption for U M purchases of overhead materials by government contractors for another two years (from M January 1, 2009 to January 1, 2011). This exemption applies to overhead materials A used by United States Defense or National Aeronautics and Space Administration R Y 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. 127 L E HB 1110 (O.C.G.A. 48-8-3) Extends the current sunset provision by two years for the G sales and use tax exemption for sales of eligible food and beverages to "qualified food I S banks." The current sunset provision date of June 30, 2008 is changed to June 30, 2010. L Effective date: July 1, 2008. A T I HB 1178 (O.C.G.A. 48-8-3) Extends for another two years the current state (4%) sales V and use tax exemption for the sale or use of liquefied petroleum gas or other fuel used in E a structure in which swine are raised (from June 30, 2008 to June 30, 2010). Effective S date: July 1, 2008. U M M SB 342 (O.C.G.A. 48-8-3) Part III, Section 3-1 relates to the "Water Conservation and A Drought Relief Act," changes the dates for the 4-day energy efficient products sales tax R holiday exemption to October 2, 2008 through October 5, 2008, thus providing for a Y 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 128 G Georgia Taxpayers' Bill of Rights E O R Your Basic Rights as a Taxpayer G As a Georgia taxpayer, you have the right to fair, courteous, and timely service from your I Department of Revenue. Georgia law has provisions which protect your rights and, A 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