- Collection:
- Georgia Government Publications
- Serial:
- Statistical report of the Department of Revenue of the State of Georgia.
- Title:
- 2011 statistical report [Apr. 2012]
- Creator:
- Georgia. Department of Revenue
- Contributor to Resource:
- Georgia. Department of Revenue
- Publisher:
- Atlanta, Ga. : Georgia. Department of Revenue
- Date of Original:
- 2012-04
- Subject:
- Georgia
- Location:
- United States, Georgia, 32.75042, -83.50018
- Medium:
- publications (documents)
- Type:
- Text
- Format:
- application/pdf
- Description:
- Began with: 1938-39/1939-40; ceased in 2010s.
Report years end June 30.
Prepared by: State Revenue Commissioner.
Continues: Georgia. State Revenue Commission. Statistical report of the State Revenue Commission of Georgia for the years ...
Cannot be determined whether this title was briefly continued by an online-only version before title change to: Georgia. Department of Revenue. Annual report.
Online version continued by: Georgia. Department of Revenue. Annual report. Cannot be determined whether the succeeding title is also issued in print.
2010 (online surrogate); (Georgia Government Publications database, viewed January 17, 2023). - External Identifiers:
- Call Number GA R400 .A1 S78 2011
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-br400-b-pa1-bs78-b2011-belec-p-btext
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-br400-b-pa1-bs78-b2011-belec-p-btext
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
DEPARTMENT OF REVENUE
2011
STATISTICAL REPORT
Douglas J. MacGinnitie
Commissioner
State of Georgia Department of Revenue 1800 Century Boulevard, Suite 15300
Atlanta, Georgia 30345 (404) 417-2100
April 2012
The Honorable Nathan Deal, Governor Members of the Georgia Legislature 100 State Capitol Atlanta, Georgia 30334
Dear Governor Deal and Legislative Members:
This is the annual report of the Georgia Department of Revenue activities for the fiscal year ending June 30, 2011. Net collections for the past fiscal year totaled $15,310,413,000 compared to $14,198,824,000 for fiscal year 2010, a 7.8% increase.
Over the last year, the Department of Revenue has focused on three primary challenges:
1. Improving customer service 2. Operating more efficiently at less cost to the State 3. Executing an effective compliance program
The Department has made significant progress in each of these areas, but more work remains to be done.
Enclosed in this report are many of the metrics used by the Department to measure its operations and effectiveness. We will continue to refine these measures over the coming year to ensure that the Department operates as efficiently and effectively as possible.
Respectfully submitted,
Douglas J. MacGinnitie State Revenue Commissioner
Georgia Department of Revenue | Statistical Report FY2011
Georgia Department of Revenue
Mission Statement
The mission of the Department of Revenue is to administer the tax laws of the State of Georgia fairly and efficiently in order to promote public confidence and compliance, while providing excellent customer service.
Vision
The Georgia Department of Revenue is committed to being the fairest and most efficient tax administrator in the United States. In order to meet this commitment to our taxpayers, we will strive to:
Maintain a highly motivated and well-trained workforce Provide customer service that far exceeds taxpayer's expectations Treat all taxpayers fairly Measure not only our costs, but also the costs we impose on taxpayers Minimize the tax gap to promote fairness Maintain continuous improvement and rigorous accountability
Table of Contents
Georgia Department of Revenue | Statistical Report FY2011
Table of Contents
Organization Chart.................................................................................1 Foreword................................................................................................ 3 Significant Achievements.......................................................................4 Integrated Tax Solution..........................................................................5 Directory................................................................................................. 6 Regional Offices.....................................................................................9 FY2011 Sources of Tax Revenue.........................................................12 Results and Performance Measures....................................................12 Administrative Services Division..........................................................21
Office of Human Resources................................................................................................................. 22 Table 1: Number of Department of Revenue Employees by Category................................................ 22 Office of Special Investigations............................................................................................................ 22 Office of Special Investigations Results and Performance Measures.................................................. 23 Office of Tax Policy............................................................................................................................... 23 Office of Tax Policy Results and Performance Measures.................................................................... 24 Office of Tax Policy Seminars.............................................................................................................. 25
Taxpayer Services Division..................................................................27
Taxpayer Services Division Results and Performance Measures........................................................ 27 Taxpayer Services Division Seminars.................................................................................................. 28 Customer Contact Center (CCC)......................................................................................................... 29 Business Operations............................................................................................................................ 29 Table 2: Net Sales and Use Tax Collections by Month......................................................................... 31 Table 3.1: Sales and Use Tax Revenues by Business Group - Net Collections................................... 32 Table 3.2: Sales and Use Tax Revenues by Business Group - Percentage........................................ 33 Table 3.3: Sales and Use Tax Revenues by Business Group - Adjusted Total Revenues .................. 33 Table 4: Growth in Sales and Use Tax Distributions to the General Fund and 1% to Counties........... 34 Table 5.1: CY2009 Domestic Corporation Income Tax Returns by Taxable Income Class.................. 35 Table 5.2: CY2009 Foreign Corporation Income Tax Returns by Taxable Income Class..................... 36 Table 5.3: CY2009 Corporation Income Tax Returns by Taxable Income Class.................................. 37 Table 6: Net Corporate Tax Collections and Returns Processed Annually........................................... 38 Table 7: FY2011 Motor Fuel and Motor Carrier Detailed Revenue Data.............................................. 39 Table 8: Number of Individual Income Tax Returns Processed and Net Individual Income Tax Collections ........................................................................................................................................... 40 Table 9: Comparative Trends in Georgia's Individual Income and State Income Tax Receipts........... 41 Table 10: Growth Trend of Individual Income Tax................................................................................ 42
Table of Contents
Georgia Department of Revenue | Statistical Report FY2011
Table 11: CY2008 Georgia Individual Income - Returns by Income Class........................................... 44 Table 12: Georgia, Southeast and United States Per Capita Income.................................................. 45 Table 13: Per Capita Individual Income Percent Increase Comparison by Five Years Periods........... 45 Table 14: Georgia, Southeast Total Individual Income as a Percentage of United States................... 46 Table 15: Total Individual Income Percent Increase Comparison by Five Years Period...................... 46 Table 16: CY2009 Individual Income Tax Data by County of Residence............................................. 47 Electronic Services / Registration Unit................................................................................................. 61 Table 17: CY2011 Electronic Filing Results vs. Paper Returns............................................................ 61
Local Government Services Division...................................................63
Property Tax......................................................................................................................................... 63 Local Government Services Division Results and Performance Measures......................................... 64 Local Government Services Division Seminars................................................................................... 65 Table 18: Summary of Net Property Tax Collections by Category....................................................... 70 Table 19: Taxable Values and Tax Rates, State of Georgia for General Property and Public Utilities. 70 Table 20: Values of General Property, Public Utilities Dollars by Class of Property............................. 71 Table 21: CY2009 Selected Tax Statistics and Estimates by County................................................... 72 Table 22: Three Economic Indicators by County with Rankings and Per Capita Amounts.................. 79 Table 23: Millage Rates by County - Alphabetical................................................................................ 93 Table 24: Millage Rates by County - Numerical................................................................................... 99
Motor Vehicle Division........................................................................102
Motor Vehicle Results and Performance Measures........................................................................... 103 Motor Vehicle Seminars..................................................................................................................... 104 Active Registrations for Georgia Specialty Plates.............................................................................. 104 Table 25.1: Number of Motor Vehicle Registrations and Tags Issued................................................ 105 Table 25.2: Number of Motor Vehicle Registrations Sold by Major Category.................................... 105 Table 26: Summary of Revenues from Motor Vehicle Tag, Title, and Related Items......................... 106 Table 27: FY2011 Motor Vehicle Production Report - Tradeport Facility............................................ 107 Table 28: Lobby Customers at Tradeport Facility............................................................................... 108
Processing Center.............................................................................. 110
Processing Center Results and Performance Measures.................................................................... 111 Table 29: Tax Returns Processed in Department of Revenue............................................................112
Alcohol and Tobacco Division............................................................ 114
Alcohol and Tobacco Division Results and Performance Measures...................................................115 Alcohol Taxes......................................................................................................................................116 Tobacco Taxes....................................................................................................................................117 Table 30: Tax and Fee Collections by the Enforcement Unit of the Alcohol and Tobacco Division.....117 Table 31: Alcohol and Tobacco Division Performance Figures...........................................................118
Table of Contents
Georgia Department of Revenue | Statistical Report FY2011
Table 32.1: Revenue from Selective Excise Taxes ............................................................................119 Table 32.2: Revenue from Business License Fees............................................................................ 120
Compliance Division...........................................................................123
Audit Unit............................................................................................................................................ 123 Collection Unit.................................................................................................................................... 123 Special Collections............................................................................................................................. 123 Compliance Division Results and Performance Measures................................................................ 124 Table 33: Delinquent Tax Collections by Compliance Division Compared to Number of Delinquent Accounts Processed.......................................................................................................................... 124 Table 34: Revenue from Collection Initiatives: September 2003 thru June 2011............................... 125
State Revenue Collections and Trends..............................................127
Table 35: Cost of Collection Fees Collected...................................................................................... 127 Table 36: Comparison of Sales Tax Paid to the State Treasury and Sales Tax Distribution.............. 127 Table 37: CY2011 Refund History by Months.................................................................................... 128 Table 38: Net Revenue Collections by Georgia Department of Revenue.......................................... 129 Table 39: Net Trends in Georgia's State Tax Revenues by Major Sources........................................ 130 Table 40: Comparison of Net Collections and Population.................................................................. 131 Table 41: Actual Department of Revenue Spending by Funding Source........................................... 132 Table 42.1: Changes in Major State Tax Revenues - Collections...................................................... 132 Table 42.2: Changes in Major State Tax Revenues - Percentage Changes...................................... 133 Table 42.3: Changes in Major State Tax Revenues - Absolute Changes........................................... 134 Table 43.1: Revenue Collections - Corporate Tax.............................................................................. 135 Table 43.2: Revenue Collections - Individual Tax............................................................................... 135 Table 43.3: Revenue Collections - Other Taxes................................................................................. 136 Table 43.4: Revenue Collections - Business License Fees............................................................... 137 Table 43.5: Revenue Collections - Earnings - General Government................................................. 137 Table 43.6: Revenue Collections - Other Fees.................................................................................. 138 Table 43.7: Revenue Collections - Total Revenue Collections........................................................... 139 Table 44: Trend in Georgia's State Tax Revenues by Major Sources................................................ 140
Legislative Summary for Enacted Legislation....................................142 Georgia Taxpayers' Bill of Rights.......................................................148 Historical Timeline..............................................................................153 Revenue Commissioners...................................................................155 Appendix: Historical Data...................................................................156 FY2010 and FY2011 Table Comparison............................................179
Organization Chart
Georgia Department of Revenue | Statistical Report FY2011
Organization Chart
Douglas J. MacGinnitie State Revenue Commissioner
Administrative Support
Function
Mack Chandler
Deputy Commissioner for Administration
Legislation/External Affairs Public Information Training Customer Service
Support
Howard Tyler Alcohol & Tobacco
Division
Compliance Citations Licensing
Pete Donnelly Compliance Division
Audits Collections Administration & Operations
Staci Guest Office of
Special Investigation
Fraud Detection Criminal Investigation Auto Crime - Title Fraud Building Operations Mail Services
Ellie Cimaglia Office of
Human Resources
Human Resources Payroll EEO Training
Vicki Lambert
Local Government Services Division & Motor Vehicle Division
Digest Compliance & Public Utility Valuation Distributions Unclaimed Property Tax Official Support & Training Motor Vehicle Titling & Registration Motor Vehicle Inspection Audit Motor Vehicle Customer Service Warehouse
Madeline Mangan Taxpayer Services
Division
Customer Service/ Call Center Return Examination, Refunds & Notices Licensing & Registration E-file Administration Georgia Tax Center Protest & Appeals
Tim Shields Processing Center
Imaging Depositing Tax Data Capture & Verification
Frank O'Connell Office of Tax Policy
Research & Analysis Letter Rulings/ Written Tax Guidance Protest Conferences & Administrative Hearings Regulations Taxpayer Advocate
Greg Peacock Finance & Accounting
Facilities Controller - Accounting - Banking - Asset Management Budget - Procurement
Michael Long Information Technology
Infrastructure/Security Application Development & Support
1
Organization Chart
Georgia Department of Revenue | Statistical Report FY2011
Georgia Department of Revenue Commissioner and Directors
Front Row: Madeline Mangan, Director of the Taxpayer Services Division
Douglas J. MacGinnitie, State Revenue Commissioner Greg Peacock, Director of Finance & Accounting
Ellie Cimaglia, Director of the Office of Human Resources Vicki Lambert, Director of the Local Government Services Division and Motor Vehicle Division
Middle Row: Michael Long, Director of Information Technology Mack Chandler, Deputy Commissioner for Administration Staci Guest, Director of the Office of Special Investigations
Tim Shields, Director of the Processing Center Back Row:
Howard Tyler, Director of the Alcohol and Tobacco Division Pete Donnelly, Director of the Compliance Division Frank O'Connell, Director of the Office of Tax Policy
2
Foreword
Georgia Department of Revenue | Statistical Report FY2011
Foreword
The Georgia Department of Revenue is responsible for the annual collection of taxes and fees, from both individuals and businesses, which together fund the daily operations of state government. The Department's mission is to administer Georgia's tax laws in a fair and equitable manner while providing a high level of customer service to ensure that every Georgia citizen pays their fair share of tax and nothing more. In fiscal year 2011, the Department collected approximately $22.4 billion in gross tax revenues and distributed $4.4 billion in Sales Tax revenues to counties and municipalities. Utilizing advanced technology, the Department processed over 4.4 million Individual Income Tax returns and issued more than 3.3 million individual refunds. In addition to the collection of revenue, the Department performs a wide range of tasks that include 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.
3
Significant Achievements
Georgia Department of Revenue | Statistical Report FY2011
Significant Achievements
2011 Department of Revenue Highlights:
During Fiscal Year 2011, the Department's net collections totaled $15,310,413,000. Distributed $4.4 billion in Sales and Use Tax to local tax authorities. Initiated the Digital License Plate Program and conducted a statewide design contest for the new license
plate .
Other Highlights:
Processed approximately 4.4 million Individual Tax returns. Processed approximately 3.3 million individual electronic returns. Processed approximately 3.3 million individual refunds. Issued 151 tax guidance letters. Blocked 109,884 fraudulent returns totaling $71 million. 11 Regional Offices answered 481,494 taxpayer assistance calls and assisted over 72,000 walk-in taxpayers. Compliance Data Warehouse added Individual Income Tax to its campaign to identify non filing and under
reporting taxpayers. Increased Motor Carrier validation for PrePass system reporting to deter Motor Carrier and transporter fraud
from quarterly reporting to monthly reporting. Developed and implemented electronic validation, reducing work time from 20 days to 2 days. Analyzed and summarized 120 legislative bills. Processed 49 consolidated return applications. Reviewed and processed 767 tax exemption applications. Promulgated 311 tax regulations. Hired and trained 13 new out-of-state auditors that will conduct Corporate Income and Sales and Use Tax audits of taxpayers whose books and records are located within their geographic regions. 40 new Revenue Agents collected over $30 million dollars as part of a Levy Team located in the Compliance Division at Century Center. Approximately 5,300 students attended Property Tax administration, collection and assessment training. Continued the development and implementation of workforce initiatives designed to recruit, develop and retain a qualified workforce. FY2011 initiatives included communication, leadership development, and employee satisfaction. Changed Motor Vehicle Tag and Title Requirements from 30 days to 7 days. Reduced processing time for depositing checks received with tax returns from 4 days average in FY2010 to 3 days average in FY2011. Fully integrated Georgia title reporting for NMVITIS for National Title recognition and Fraud deterrent.
4
Integrated Tax Solution
Georgia Department of Revenue | Statistical Report FY2011
Integrated Tax Solution
The Integrated Tax Solution will transform the Department's current 23 disparate tax systems into a consolidated platform, which will provide agents with instant access to a taxpayer's total tax picture. Instead of having to check various systems, 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 became operational May 2009. Withholding became operational December 2009 and Corporate and International Fuel Tax in October 2010. Individual Income Tax began operations in November 2011. Alcohol and Tobacco Licensing and Taxing, Motor Fuel upgrade from version 6 to version 8 and Sales Tax Contractor Licensing and Bonding is tentatively scheduled for the Fall of 2012. The Integrated Tax Solution has been successful for all implementations. Process improvements that were implemented in Phase I are the automated non-filer process, online request to update an account or location address, and automobile billing process. Phase II implemented registration of a new Sales and Use or Withholding account; simplified electronic Sales and Use return filing; request to protest or appeal an account liability; and Withholding transmission process aligned with Federal/ State Employment Taxes (FSET) standard required in 2013. Phase III added automated bankruptcy processing for business accounts, online capability to make an assessment payment and estimated corporate payment. In addition, International Fuel Tax may now file and pay quarterly fuel tax returns, and renew their annual decals online. Phase IV implemented online Installment Plan Agreements, Offer in Compromise, submission of a Power of Attorney, Opt in to obtain and view 1099G's, print Individual Income returns filed after 2011, view account balances and make payments.
5
Directory
Georgia Department of Revenue | Statistical Report FY2011
Directory
Administrative Services Division 1800 Century Boulevard, NE, Atlanta, Georgia 30345-3205
Commissioner, Douglas J. MacGinnitie Deputy Commissioner for Administration, Mack Chandler Hearing Officer, Leisa Phillips Finance and Accounting Chief Financial Officer, Greg Peacock
Budget and Accounting Electronic Funds Transfer Office of Human Resources Director, Ellie Cimaglia Payroll Training Facilities and Staff Services, Dorothy Little Office of Special Investigations Director, Staci Guest Public Information, Jud Seymore Office of Tax Policy Director, Frank O'Connell Taxpayer Advocate, Janis Carmichael
Alcohol and Tobacco Division 1800 Century Boulevard, NE, Atlanta, Georgia 30345-3205
Director, Howard Tyler Chief of Enforcement, Scott Self Chief of Operations, David Dyal Assistant Chief of Operations, Carter Leverette Revenue Regional Offices - Alcohol Special Agent Assignments
Albany - Assistant Special Agent in Charge, Matt Littleton Athens - Special Agent in Charge, Courtney Edwards Atlanta - Special Agent in Charge, Malcolm S. Bennett Augusta - Assistant Special Agent in Charge, Katrina Calderon Columbus - Special Agent in Charge, Michael W. Earnest Douglas - Assistant Special Agent in Charge, Jeremy Thompson Gainesville - Special Agent in Charge, Courtney Edwards
Suite 15308 Suite 15118 Suite 14200 Suite 14200 Suite 14223 Suite 14100 Suite 14100 Suite 14100 Suite 11230 Suite 1175 Suite 15220 Suite 15202 Suite 15312
404-417-2100 404-417-2100 404-417-2211 404-417-2222 404-417-2222 404-417-2220 404-417-2140 404-417-2140 404-417-2262 404-417-2194 404-417-2180 404-417-2106 404-417-6649 404-417-2251
Suite 4235 Suite 4235 Suite 4235 Suite 4235
404-417-4900 404-417-4900 404-417-4900 404-417-4900
229-430-4404 706-389-6958 404-968-0401 706-651-7634 770-732-5840 912-389-4270 404-417-4882
6
Directory
Georgia Department of Revenue | Statistical Report FY2011
Lithia Springs - Special Agent in Charge, Michael W. Earnest Macon - Assistant Special Agent in Charge, Steve Jaramillo Rome - Assistant Special Agent in Charge, Guy Dockstader Savannah - Special Agent in Charge, Ronald Huckaby
Compliance Division 1800 Century Boulevard, NE, Atlanta, Georgia 30345-3205
Director, Pete Donnelly Assistant Deputy Commissioner for Tax, Jim Sowell Audit Administrator, Anita DeGumbia Collections Administrator, Dorothy Black Regional Office Program Manager Special Collections Program Unit Bankruptcy Section, Manager, James Greason 4245 International Pkwy, Hapeville, Georgia 30354-3903 Private Collections Section Manager, Leo Zomparelli
Suite 18100 Suite 18200 Suite 18104 Suite 16200 Suite 16222 Suite 16200 Suite 2045
Suite 9200
Information Technology Division 1800 Century Boulevard, NE, Atlanta, Georgia 30345-3205
Director, Michael Long
Suite 6305
Local Government Services Division 4245 International Pkwy., Suite A, Room C1117, Hapeville, Georgia 30354-3918
Director, Vicki Lambert Real and Personal Property Tax, Ellen Mills Intangible Recording Tax, Reg Lansberry Real Estate Transfer Tax, Reg Lansberry Motor Vehicle Assessments, Greg Elton Unclaimed Property Section, Kelli Miller Public Utility, Charles Nazerian Sales Tax Distribution, Jonathan Ussery Tax Officials Training, Kim Oliver, Joe Turner and Goldine Shaw
770-732-5840 478-751-6112 706-295-6688 912-353-3001
404-417-6400 404-417-6491 404-417-6400 404-417-6341 404-417-6340 404-417-6439 404-968-0413
404-417-6621
404-417-6211
404-968-0707 404-968-0708 404-417-2212 404-417-2212 404-968-3800 404-968-0490 404-968-0750 404-675-1547 404-968-0707
7
Directory
Georgia Department of Revenue | Statistical Report FY2011
Motor Vehicle Division 1200 Tradeport Boulevard, Atlanta, Georgia 30354-1200
Director, Vicki Lambert Assistant Director, Robert Worle Tag and Title Information
Processing Center 1200 Tradeport Boulevard, Atlanta, Georgia 30354-1200
Director, Tim Shields Assistant Director, Albert Burt Assistant Director, Christopher Sanders
Taxpayer Services Division 1800 Century Boulevard, NE, Atlanta, Georgia 30345-3205
Director, Madeline Mangan Business Operations Manager 2, Ronald Johnson Jr.
Individual Review, Christopher Luncheon Withholding and Corporate Review, Tonya Zellner Sales Tax and Motor Fuel Review, Summer Clifton Customer Contact Center Manager 2, Darcy Pyle Supervisor, Rhonda Stuldivant Supervisor, Nixie Gumbs Supervisor, Deloris Maxwell E-Services Unit and Registration Unit Manager 1, Ruth Neil
Suite 1114 Suite 1153
404-968-3800 404-968-3789 404-968-3800
Suite 1063 Suite 1038 Suite 1038
404-675-1446 404-362-4577 404-362-4899
Suite 8300 Suite 7100 Suite 7300 Suite 8100 Suite 8200 Suite 10300 Suite 3200 Suite 3300 Suite 10300 Suite 7229
404-417-2400 404-417-4201 404-417-2363 404-417-2332 404-417-6687 404-417-6634 404-417-4262 404-417-4283 404-417-2109 404-417-4385
8
Regional Offices
Georgia Department of Revenue | Statistical Report FY2011
Regional Offices
1
Rome
2
Gainesville
Lithia Springs
3
Atlanta
4
5
Athens
6
Columbus
Macon
7
Augusta
8
11
Savannah
Albany
9
Douglas
10
9
Regional Offices
Georgia Department of Revenue | Statistical Report FY2011
Numbers 1
Regions Rome
2
Gainesville
3
Lithia Springs
4
Atlanta
5
Athens
6
Columbus
7
Macon
8
Augusta
9
Albany
10
Douglas
11
Savannah
Manager Jill Smith
Carlton Askew Allen Johnson
(Acting)
Gary Brantley Kerry Herndon Taryn Parker
(Acting)
Scott Purvis
David Toulson James Cox
(Acting)
Marsha Gilliard
Jon Galbraith
Regional Offices
1401 Dean Street, Suite E, P.O. Box 1777, 30162-1777
Rome, GA 30161-6494
Phone 706-295-6061
528 Broad St., N.E. Gainesville, GA 30501
404-417-4938
351 Thornton Road, Suite 101, P.O. Box 1079, 30122-7079
Lithia Springs, GA 30122-1589
770-732-5812
1800 Century Blvd., NE, Suite 12000 Atlanta, GA 30345-3205
404-417-6605
3700 Atlanta Highway, Suite 268, Athens, GA 30606-7428
706-389-6977
1501 13th Street, Suite A, P.O. Box 1698, 31902-1698 Columbus, GA 31902-2344
706-649-7451
630 North Ave., Suite B, P.O. Box 4368, 31208-4368
Macon, GA 31211-1493
478-751-6055
130 Davis Road Martinez, GA 30907-2386
706-651-7600
1105-D W. Broad Ave. P.O. Box 1357, 31702-1357
Albany, GA 31707
229-430-4241
North Point Plaza, Suite I, 1214 N. Peterson
P.O. Box 943, 31534-0943 Douglas, GA 31533-2835
912-389-4094
6606 Abercorn St., Suite 220, P.O. Box 13547, 31416-054 Savannah, GA 31405-5831
912-356-2140
10
Georgia Department of Revenue | Statistical Report FY2011
11
FY2011 Sources of Tax Revenue
Georgia Department of Revenue | Statistical Report FY2011
FY2011 Sources of Tax Revenue
Tax Type Property Tax Miscellaneous (Includes Estate Tax of $83k) Alcohol Beverages Tax Tobacco Tax Motor Vehicle - Tag, Title and Fees Pre-Paid Motor Fuel Sales Tax Motor Fuel Excise Tax Corporate Tax Sales and Use Tax Income Tax - Individual Net Tax Collections / Other Revenues
Source: Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
Revenue (Thousands) $ 76,286 $ 201,967 $ 159,028 $ 228,462 $ 295,338 $ 479,881 $ 441,189 $ 671,172 $ 5,098,137 $ 7,658,953 $ 15,310,413
Results and Performance Measures
Office of Special Investigations Results and Performance Measures
Suspected fraudulent returns reviewed prior to release of funds
Number of fraudulent returns detected prior to release of funds
Funds not released due to detection of fraud (Millions)
FY2007 98,588 66,700 $ 42.0
FY2008 52,030 15,884 $ 16.5
Source: Office of Special Investigations, Georgia Department of Revenue
FY2009 44,389 28,887 $ 40.0
FY2010 117,380
52,077 $ 41.0
FY2011 172,908 109,884 $ 71.6
12
Results and Performance Measures
Georgia Department of Revenue | Statistical Report FY2011
Office of Tax Policy Results and Performance Measures
Number of legislative bills analyzed and summarized
Number of tax guidance letters drafted
Number of consolidated return applications processed
Number of tax exemption applications reviewed and processed
Number of regulations updated or released (i)
Number of taxpayer protests handled
Number of alcohol and tobacco hearings
Estimated number of taxpayer emails handled
Estimated number of taxpayer phone calls handled
Number of Title Review Board hearings handled with the Office of Administrate Hearings
Number of Offer in Compromise hearings
Number of Coin Operated Amusement hearings
FY2007 195 130 76 719 135 72
1,840 5,920 14,878
* N/A N/A
Note: *Numbers not compiled. (i) FY2010 figure has been restated. Source: Office of Tax Policy, Georgia Department of Revenue
FY2008 141 145 42 826 115 54
2,192 5,920 14,878
* N/A N/A
FY2009 120 73 106 859 66 33
1,681 5,920 14,878
* N/A N/A
FY2010 156 90 59 710 42 77
2,224 6,000 15,000
6 N/A N/A
FY2011 120 151 49 767 311 77
2,122 35,000 24,500
36 21 85
13
Results and Performance Measures
Georgia Department of Revenue | Statistical Report FY2011
Taxpayer Services Division Results and Performance Measures
Call Handling and 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
FY2007 1,097 618 220 135
21 10%
30
Source: Taxpayer Services Division, Georgia Department of Revenue
FY2008 1,210 640 316 122
17 13%
28
FY2009 1,160 557 295 182
27 15%
15
FY2010 1,053 370 131 65
1,334 9%
23
FY2011 1,108 581 136 98
14 17%
18
14
Results and Performance Measures
Georgia Department of Revenue | Statistical Report FY2011
Local Government Services Division Results and Performance Measures
FY2007
Unclaimed Property
Value of unclaimed property returned to rightful owners or heirs (Millions)
$ 12.0
Grants and Distribution
Local Sales Tax Distribution
Total Local Sales Tax type (All counties combined)
467
Total returns (SUT) processed (Millions) (i)
1.2
Distribution of Sales Tax revenues to local governments including MARTA (Billions)
$ 4.7
Forest Land Protection Act Grants (FLPA)
Value of FLPA grants distributed (Millions)
N/A
Number of local taxing jurisdictions receiving grants
N/A
Number of Parcels enrolled in the FLPA Covenant
N/A
FY2008 $ 14.0
465 1.3 $ 4.8
N/A N/A N/A
FY2009 $ 17.2
470 1.3 $ 4.6
N/A N/A N/A
FY2010 $ 25.6
471 1.5 $ 4.4
N/A N/A N/A
FY2011 $ 24.7
471 1.7 $ 4.4
$ 10.6 295
3,946
Note: (i) FY2010 figure is higher than normal due to backlog of paper returns (due to budget reductions/lack of additional staff) at the end of FY2009 that were processed in early FY2010. Also the conversion to the new Integrated Tax System (ITS) in May 2009 contributed to backlog as well.
Source: Local Government Services Division, Georgia Department of Revenue
15
Results and Performance Measures
Georgia Department of Revenue | Statistical Report FY2011
Motor Vehicle Results and Performance Measures
Salvage Inspection
Number of rebuilt salvage vehicle reinspections
Tag and Title Registration
Commercial Truck Registration
Number of interstate commercial vehicle registrations
Number of Georgia intrastate commercial Unified Carrier Registrations (UCR) (i)
Motor Vehicle Registration
Number of motor vehicle tag registrations processed (Millions)
Number of internet online motor vehicle title registrations
Titles
Amount of revenue generated from the issuance of motor vehicle tags and titles (Millions)
FY2007 20,991
45,526 N/A 8.4
401,273 $ 294
Note: (i) Intrastate Registration under UCR began March 2010. Source: Motor Vehicle, Georgia Department of Revenue
FY2008 17,437
43,751 N/A 8.5
459,361 $ 295
FY2009 16,545
51,926 N/A 8.5
474,167 $ 281
FY2010 18,865
43,537 54,728
8.6 516,214 $ 215
FY2011 18,826
37,875 23,570
8.6 535,341 $ 256
16
Results and Performance Measures
Georgia Department of Revenue | Statistical Report FY2011
Processing Center Results and Performance Measures
Error Resolution
Number of Sales Tax returns processed through error resolution (Thousands)
Percent of Sales Tax returns processed through error resolution
Total number of error resolution staff (All tax types)
Money Deposits
Average time lapse in days between receipts and deposit of check in a coupon payment
Average time lapse in days between receipts and deposit of check in a non-coupon payment
Amount of gross revenue collections deposited through electronic funds transfers (Billions)
Returns Processing
Number of documents processed (Millions) (i)
Number of images created (Millions) (i)
Percent of Individual Income Tax non-paper returns processed (ii)
FY2007
FY2008
FY2009
572 48.0%
82
636 46.9%
78
458 36.1%
68
2.5
2.0
3.5
9.0
8.0
5.4
$ 17.3
$ 17.7
$ 17.3
7.9 54.0 62.2%
8.7 80.0 60.9%
7.7 62.0 72.5%
Note: (i) Reduction in documents processed and images created due to reduction in Processing Center staff in FY2009. (ii) Percentages for FY2007, FY2008 and FY2009 have been restated.
Source: Processing Center and Accounts Unit, Finance Department, Georgia Department of Revenue
FY2010 461
30.2% 67
2.5 3.4 $ 17.1
8.9 65.8 62.1%
FY2011 179 9.6% 63
2.1 2.8 $ 17.7
7.3 50.3 76.0%
17
Results and Performance Measures
Georgia Department of Revenue | Statistical Report FY2011
Alcohol and Tobacco Division Results and Performance Measures
Industry Regulations
Amusement Machines
Number of amusement machines reviewed annually for compliance
Number of amusement machines seized due to non-compliance
Law Enforcement
Number of citations issued
Percent of alcohol inspections where the operator is not in compliance with applicable law
Licenses and Permits
Number of alcohol license investigations conducted
Number of executive orders served after administrative hearings
Underage Investigation
Number of investigations of illegal alcohol sales to underage persons that lead to a sanction of some kind
Percent of retail vendors investigated who make illegal tobacco sales to underage persons
FY2007
2,130 197
1,739 12%
1,499 1,372
774 12%
FY2008
1,743 397
2,121 8%
4,523 1,505
1,243 8%
Source: Alcohol and Tobacco Division, Georgia Department of Revenue
FY2009
1,482 102
1,603 8%
1,469 2,137
659 8%
FY2010
3,126 402
2,061 14%
1,280 1,749
699 10%
FY2011
4,271 612
1,979 15%
1,336 2,053
753 12%
18
Results and Performance Measures
Georgia Department of Revenue | Statistical Report FY2011
Compliance Division Results and Performance Measures
Assessment
Number of proposed assessments issued
Number of collections received during assessment phase (Millions)
Audit
Average revenue per audit hour (All tax types)
Percent of audits that find business not in compliance with the tax laws
Collections
Trust tax (Sales and Withholding) accounts collection cycle in days
Collections on delinquent and deficient accounts (Millions)
FY2007 245,012
136
$ 1,899 39%
165 $ 357
Source: Compliance Division, Georgia Department of Revenue
FY2008 329,535
134
$ 1,139 39%
165 $ 387
FY2009 488,156
119
$ 1,486 55%
165 $ 345
FY2010 520,816
141
$ 1,180 58%
165 $ 347
FY2011 552,736
149
$ 1,558 55%
165 $ 407
19
Results and Performance Measures
Georgia Department of Revenue | Statistical Report FY2011
20
Administrative Services Division
Georgia Department of Revenue | Statistical Report FY2011
Administrative Services Division
The Administrative Services Division provides administrative services for all department divisions including:
Administrative Hearing Office Facilities Management Finance Department Office of Human Resources Internal Audit / Strategic Planning and
Implementation Office of Special Investigations
Procurement Public Information Office Office of Tax Policy Taxpayer Advocate's Office Training Unit
Administrative Services Division Highlights:
Office of Human Resources
Continued the development and implementation of workforce initiatives designed to recruit, develop and retain a qualified workforce. FY2011 initiatives included communication, leadership development, and employee satisfaction. Concluded the two-year succession planning activities for participants in middle management program. Completed another successful year of the leadership mentoring program. Rolled-out communication initiatives both on the DOR and local management level, encouraging regular unit and division meetings. Four town hall meetings have been held in 2011 with the Commissioner. Also, 99.72% of managers completed the performance reviews for their staff for FY2011.
Held the first DOR Leadership Conference in October. All managers and supervisors at DOR participated in the off-site, 2 day-long conference.
Employee Action Team continued work on the employee satisfaction survey results by interviewing 60 employees across DOR to gain additional insight into employee needs and concerns. As the most requested item from the survey, DOR has paid for employee memberships in Toastmasters at Century Center, Tradeport and in the Regional Offices.
Of the 136 legislated positions filled for FY2012, 80% of the selections were internal applicants.
FTI Security Awareness Training module was completed November 2011. A total of 1,281 DOR employees have taken the training to date.
The training unit delivered 26 courses the first half of FY2012 with 438 participants. The training unit also developed Individual Development Plan Booklets for employee development. A total of 518 IDP booklets have been requested to date.
Office of Special Investigations
Blocked 109,884 fraudulent returns totaling $71 million.
21
Administrative Services Division
Georgia Department of Revenue | Statistical Report FY2011
Administrative Services Division Highlights Continued:
Office of Tax Policy Analyzed and summarized 120 legislative bills. Issued 151 tax guidance letters. Processed 49 consolidated return applications. Reviewed and processed 767 tax exemption applications. Promulgated 311 tax regulations.
Office of Human Resources
The Office of Human Resources partners with business units to recruit, develop and retain a talented workforce, improve processes for greater efficiency, and maintain legal compliance in all employment matters. In addition to administering payroll and benefit functions, the office manages several strategic initiatives including the Leadership Mentoring Program, Succession Planning, and Employee Recognition. The Training Unit delivers training programs for tax system navigation, customer service, and supervisory development.
Table 1
Number of Department of Revenue Employees by Category
Temporary Employees Full-Time Employees Total Employees
FY2007 408
1,267 1,675
Source: Office of Human Resources, Georgia Department of Revenue
FY2008 255
1,265 1,520
FY2009 194
1,211 1,405
FY2010 100
1,092 1,192
FY2011 45
1,240 1,285
Office of Special Investigations
Established in 2005, the Office of Special Investigations is responsible for investigating potential criminal violations involving fraud and theft related to Income Tax, Withholding Tax, Sales and Use Tax, Excise Tax, and Property Tax. The office is also responsible for conducting internal affairs investigations. The goal of these investigations is to develop cases which can be turned over to state legal representatives for prosecution in a court of law.
22
Administrative Services Division
Georgia Department of Revenue | Statistical Report FY2011
Since its inception, the Office of Special Investigations has developed cases against thirty-two individuals that resulted in guilty pleas.
The office is also responsible for the physical security of the Department's facilities.
The Department's Auto Crime - Title Fraud Unit, which is responsible for investigating motor vehicle title and registration fraud, is also a part of the Office of Special Investigations.
Office of Special Investigations Results and Performance Measures
Suspected fraudulent returns reviewed prior to release of funds
Number of fraudulent returns detected prior to release of funds
Funds not released due to detection of fraud (Millions)
FY2007 98,588 66,700 $ 42.0
FY2008 52,030 15,884 $ 16.5
Source: Office of Special Investigations, Georgia Department of Revenue
FY2009 44,389 28,887 $ 40.0
FY2010 117,380
52,077 $ 41.0
FY2011 172,908 109,884 $ 71.6
Office of Tax Policy
The Office of Tax Policy implements tax policy for the state regarding all taxes collected and regulatory areas administered by the Department. The Section's analysts handle designated areas of taxation or regulation and administer 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
Assist and submit grant applications Manage rewards granted
23
Administrative Services Division
Georgia Department of Revenue | Statistical Report FY2011
Office of Tax Policy Results and Performance Measures
Number of legislative bills analyzed and summarized
Number of tax guidance letters drafted
Number of consolidated return applications processed
Number of tax exemption applications reviewed and processed
Number of regulations updated or released (i)
Number of taxpayer protests handled
Number of alcohol and tobacco hearings
Estimated number of taxpayer emails handled
Estimated number of taxpayer phone calls handled
Number of Title Review Board hearings handled with the Office of Administrate Hearings
Number of Offer in Compromise hearings
Number of Coin Operated Amusement hearings
FY2007 195 130 76 719 135 72
1,840 5,920 14,878
* N/A N/A
Note: *Numbers not compiled. (i) FY2010 figure has been restated. Source: Office of Tax Policy, Georgia Department of Revenue
FY2008 141 145 42 826 115 54
2,192 5,920 14,878
* N/A N/A
FY2009 120 73 106 859 66 33
1,681 5,920 14,878
* N/A N/A
FY2010 156 90 59 710 42 77
2,224 6,000 15,000
6 N/A N/A
FY2011 120 151 49 767 311 77
2,122 35,000 24,500
36 21 85
24
Administrative Services Division
Georgia Department of Revenue | Statistical Report FY2011
Office of Tax Policy Division Seminars
Seminars
Date
BDO Breakfast Series
September 29, 2010
CAVEAT (Hearing Officer)
May 23, 2011
COST
March 8, 2011
Georgia Association of Accountants and Tax Professionals - North Georgia Chapter
October 1, 2010
Georgia Society of CPA's
July 27, 2010
January 19, 2011
Georgia Society of CPA's Dekalb Local Chapter
January 25, 2011
Hearing Officer Training
March 23, 2011
IPT - Luncheon Series
May 10, 2011
IPT/DOR One Day Conference
November 19, 2010
Southeastern Association of Tax Administrators June 27, 2011
Tax Executives Institute Technology Association of Georgia
February 23, 2011 April 12, 2011
Location Atlanta Athens Atlanta Smyrna
Atlanta Atlanta Atlanta
Hapeville Atlanta Atlanta Nashville
Atlanta Atlanta
Number of Attendees 30 485 100 15
40 50 15
31 75 100 75
125 50
25
Administrative Services Division
Georgia Department of Revenue | Statistical Report FY2011
26
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Taxpayer Services Division
The Taxpayer Services Division was created in 2004 through the merger of three former Divisions: Income Tax, Sales Tax, and Taxpayer Accounting. The three major functions of the Division are: Customer Contact Center, Business Operations, and Electronic Services / Registration Unit.
Taxpayer Services Division Highlights:
Mailed over 1.2 million 1099-G Forms. Hosted 16 educational training seminars throughout Georgia. Designed a brochure to encourage taxpayers to utilize the secure electronic self-service portal
to manage their taxes online at Georgia Tax Center (GTC). Reorganized the registration and licensing process for efficiency and to better meet the needs
of our customers.
Taxpayer Services Division Results and Performance Measures
Call Handling and 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
FY2007 1,097 618 220 135
21 10%
30
Source: Taxpayer Services Division, Georgia Department of Revenue
FY2008 1,210 640 316 122
17 13%
28
FY2009 1,160 557 295 182
27 15%
15
FY2010 1,053 370 131 65
1,334 9%
23
FY2011 1,108 581 136 98
14 17%
18
27
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Taxpayer Services Division Seminars
Seminars Sales and Use Tax
Date July 13, 2010 July 27, 2010 August 3, 2010 September 8, 2010 September 16, 2010 October 6, 2010 October 14, 2010 November 4, 2010 November 9, 2010 December 1, 2010 April 6, 2011 April 13, 2011 May 11, 2011 June 3, 2011 June 17, 2011 June 22, 2011
Location Lawrenceville Douglasville Valdosta Augusta Savannah Decatur Americus Carrollton Athens Macon Kennesaw Athens Columbus Atlanta Decatur Albany
Number of Attendees 90 60 20 58 100 92 14 68 70 120 82 58 38 116 90 35
28
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Customer Contact Center (CCC)
The Customer Contact Center (CCC) is responsible for answering taxpayer telephone inquiries, faceto-face and written inquiries. The CCC consists of the Taxpayer Services Division (TSD) Call Center and the Century Center Customer Service Office and is one of the largest Call Centers in Georgia State government. In fiscal year 2011, the CCC received 1,108,578 calls.
In November 2010, the TSD CCC partnered with the State Office of Customer Service (OCS) in an effort to improve the service levels to both Individual and Business Taxpayers throughout the State of Georgia. This partnership proved very successful as evidenced by the overall call abandonment rate decreasing from approximately 70% to below 15% on average. In addition, 20 permanent Customer Service Specialists were hired which increased our ability to service more Georgia Taxpayers proficiently and meet our call abandonment rate goal of 9%.
The Customer Contact Center agents also utilize the Customer Relationship Management (CRM) system that tracks specific reasons call are made. This data is analyzed monthly to determine better ways to provide assistance to customers in the area of self service or to notifications sent to Georgia taxpayers. The TSD Call Center partnered with the Georgia Call Center which handles telephone requests for tax forms for the Department of Revenue. This partnership has been very successful in decreasing overall abandonment rates during the busy income tax season.
The Department of Revenue's system was fully upgraded to the Integrated Tax System (ITS) in November 2011. The Georgia Tax Center (GTC) now provides Individual as well as Business self service options.
Business Operations
The units under Business Operations include Withholding Review, Tax Credits and Incentives, Business (Corporate) Tax Review, Sales Tax and Motor Fuel Review, Individual Review, and Problem Resolution. These units are responsible for examination, refund, and problem resolution functions.
Business Review Section This Section is responsible for the review and examination of business taxes including Withholding Tax, Tax Credits and Incentives, and Corporate Tax. It includes the following units:
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. This Unit also reviews and processes refund requests, requests for penalty waivers, and protests.
29
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
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.
Corporate Tax Review - Responsible for reviewing and examining Corporate, S-Corporation, and Partnership Tax returns. Reviews and processes refund requests, requests for penalty waivers, and protests.
Sales Tax and Motor Fuel Review Section This Section is responsible for the review and examination of Sales & Use Tax, Motor Fuel Distributor, and Motor Carrier Tax returns. It also ensures that Motor Carrier taxes are administered in compliance with the International Fuel Tax Agreement (IFTA). 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. The unit also reviews and processes requests for refunds, taxpayer protests, requests for penalty waivers; and responds to taxpayer inquiries. All amended Sales Tax returns are also reviewed in this section. Motor Fuel Review Unit - Responsible for making account adjustments to ensure that Motor Fuel and IFTA Tax returns are processed accurately. The unit also reviews and processes requests for refunds, taxpayer protests, requests for penalty waivers; and responds to taxpayer inquiries. Individual Review Reviews and examines Individual Income Tax returns, returns claiming net operating loss, and composite returns. The unit reviews and monitors pre-audit (special review), high dollar refunds, and fraudulent returns and filers. The unit also reviews and examines amended Individual Income Tax returns. Problem Resolution Specialists Responsible for resolving complex taxpayer issues that are not resolved through normal channels. The specialists provide high-level support to all Department business units and the Call Center. Assists with taxpayer education through seminars, classes and meetings, and manages the CPA hotline.
30
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 2
Net Sales and Use Tax Collections by Month (Thousands)
January February March April May June July August September October November December Total
CY2006 $ 613,579 $ 384,925 $ 461,787 $ 429,094 $ 532,418 $ 537,639 $ 449,023 $ 476,761 $ 450,504 $ 462,009 $ 385,666 $ 528,666 $ 5,712,071
CY2007 $ 607,350 $ 524,128 $ 451,125 $ 529,955 $ 489,126 $ 561,206 $ 519,220 $ 521,027 $ 402,902 $ 416,407 $ 459,477 $ 481,885 $ 5,963,808
CY2008 $ 596,595 $ 511,639 $ 426,586 $ 532,842 $ 448,416 $ 463,871 $ 491,732 $ 460,509 $ 445,535 $ 486,744 $ 457,142 $ 435,256 $ 5,756,867
CY2009 $ 494,189 $ 388,811 $ 401,555 $ 402,302 $ 448,748 $ 430,046 $ 444,173 $ 402,935 $ 345,787 $ 397,960 $ 389,261 $ 347,443 $ 4,893,210
CY2010 $ 496,181 $ 341,984 $ 354,791 $ 450,555 $ 413,785 $ 393,955 $ 451,419 $ 419,042 $ 412,019 $ 427,288 $ 393,109 $ 374,128 $ 4,928,256
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
31
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 3.1
Sales and Use Tax Revenues by Business Group - Net Collections (Thousands)
Accomodations Apparel Automotive Construction Food/Bars General Merchandise Home Furnishings Lumber Manufacturing Miscellaneous Miscellaneous Services Other Retail Other Services Utilities Wholesale Total
FY2007 N/A
$ 213,481 $ 896,204
N/A $ 819,441 $ 774,009 $ 533,673 $ 587,397 $ 299,505 $ 634,977 $ 442,189
N/A N/A $ 707,998 N/A $ 5,908,874
FY2008 N/A
$ 207,470 $ 847,972
N/A $ 845,618 $ 759,189 $ 500,312 $ 471,709 $ 282,586 $ 625,189 $ 484,621
N/A N/A $ 760,253 N/A $ 5,784,919
FY2009
FY2010 (i)
FY2011
N/A $
113,732 $
108,976
$ 194,325
N/A
N/A
$ 627,651 $ 543,577 $ 515,773
N/A $ 26,494 $ 27,115
$ 815,033 $ 785,318 $ 797,396
$ 766,099 $ 750,503 $ 734,556
$ 424,237 $ 420,406 $ 370,534
$ 329,606
N/A
N/A
$ 284,720 $ 305,279 $ 281,270
$ 535,641
N/A
N/A
$ 504,260 $ 549,547 $ 497,189
N/A $ 625,018 $ 616,280
N/A $ 92,597 $ 268,248
$ 816,291 $ 589,090 $ 561,271
N/A $ 266,451 $ 432,306
$ 5,297,863 $ 5,068,012 $ 5,210,914
Note: (i) On May 1, 2009, DOR implemented a new Sales Tax system that utilizes the North American Industry Classification System (NAICS), replacing the old commodity codes previously used.
Source: State Accounting Office of Georgia, Local Government Services Division and Finance Department, Georgia Department of Revenue
32
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 3.2
Sales and Use Tax Revenues by Business Group - Percentage
Accomodations
FY2007 N/A
FY2008 N/A
FY2009 N/A
FY2010 (i) 2.2%
FY2011 2.1%
Apparel
3.6%
3.6%
4.0%
N/A
N/A
Automotive
15.2%
14.7%
12.0%
10.7%
9.9%
Construction
N/A
N/A
N/A
0.5%
0.5%
Food/Bar General Merchandise Home Furnishings
13.9% 13.1%
9.0%
14.6% 13.1%
8.6%
15.0% 15.0%
8.0%
15.5% 14.8%
8.3%
15.3% 14.1%
7.1%
Lumber
9.9%
8.2%
6.0%
N/A
N/A
Manufacturing
5.1%
4.9%
5.0%
6.0%
5.4%
Miscellaneous
10.7%
10.8%
10.0%
N/A
N/A
Miscellaneous Services Other Retail Other Services
7.5% N/A N/A
8.4% N/A N/A
10.0% N/A N/A
10.8% 12.3%
1.8%
9.5% 11.8%
5.1%
Utilities
12.0%
13.1%
15.0%
11.6%
10.8%
Wholesale
N/A
N/A
N/A
5.3%
8.3%
Note: (i) On May 1, 2009, DOR implemented a new Sales Tax system that utilizes the North American Industry Classification System (NAICS), replacing the old commodity codes previously used.
Source: State Accounting Office of Georgia, Local Government Services Division and Finance Department, Georgia Department of Revenue
Table 3.3
Sales and Use Tax Revenues by Business Group - Adjusted Total Revenues (Thousands)
Total Business Group Accounting Adjustments Net Total Net Collections Vendor Discount Adjusted Total Revenue
FY2007
$ 5,908,874
$
-
$ 5,908,874
$ 53,077
$ 5,961,951
FY2008
$ 5,784,919
$
-
$ 5,784,919
$ 54,776
$ 5,839,695
FY2009 $ 5,297,863 $ 216,743 $ 5,514,606 $ 52,771 $ 5,567,377
FY2010 (i)
FY2011
$ 5,068,012 $ 5,210,914
$
-$
-
$ 5,068,012 $ 5,210,914
$ 47,786 $ 50,981
$ 5,115,798 $ 5,261,895
Note: The Vendor Discount is deducted by taxpayers on ST-3 form before payments are remitted monthly to Department of Revenue. (i) On May 1, 2009, DOR implemented a new Sales Tax system that utilizes the North American Industry Classification System (NAICS), replacing the old commodity codes previously used.
Source: Local Government Services Division and Finance Department, Georgia Department of Revenue
33
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 4
Growth in Sales and Use Tax Distributions to the General Fund and 1% to Counties (Thousands)
Growth in Sales and Use Tax Deposits Paid to the State Treasury
$7,500,000 $6,000,000 $4,500,000 $3,000,000 $1,500,000
$-
FY2007
FY2008
FY2009
FY2010
FY2011
FY2007 $ 5,948,545
FY2008 $ 5,780,867
FY2009 $ 5,342,569
FY2010 $ 4,778,808
FY2011 $ 5,111,411
% Change FY10 to FY11
7.0%
Growth in One (1%) Local Option Sales Tax Paid to Counties
$2,000,000 $1,600,000 $1,200,000
$800,000 $400,000
$-
FY2007
FY2008
FY2009
FY2010
FY2011
FY2007 $ 1,698,403
FY2008 $ 1,698,564
FY2009 $ 1,611,481
FY2010 $ 1,547,124
FY2011 $ 1,552,134
Source: Accounting Unit, Finance Department and Local Government Services Division, Georgia Department of Revenue
% Change FY10 to FY11
0.3%
34
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 5.1
CY2009 Domestic Corporation Income Tax Returns by Taxable Income Class
Taxable Income Class
$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 Total
Number of Returns
199,464 5,426 1,713 2,365 1,830 1,293 1,007 464 376 560
214,498
Percent of Returns
92.99% 2.53% 0.80% 1.10% 0.85% 0.60% 0.47% 0.22% 0.18% 0.26%
100.00%
Net Taxable Income (i)
$
-
$
8,822,003
$
12,518,040
$
38,757,538
$
66,251,630
$
91,122,709
$ 156,090,332
$ 161,968,041
$ 264,918,769
$ 4,084,315,585
$ 4,884,764,647
Percent of Net Taxable Income
0.00% 0.18% 0.26% 0.79% 1.36% 1.87% 3.20% 3.32% 5.42% 83.61% 100.00%
Note: Figures represent 96.5% of returns processed as of February, 2012. (i) For S-Corporations, this report only includes income taxed at the S-Corporation level. It does not include income passed thru to the shareholders. Source: Information Technology Division, Georgia Department of Revenue
35
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 5.2
CY2009 Foreign Corporation Income Tax Returns by Taxable Income Class
Taxable Income Class
$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 Total
Number of Returns
28,588 2,072 608 937 745 738 909 599 513 815
36,524
Percent of Returns
78.27% 5.67% 1.66% 2.57% 2.04% 2.02% 2.49% 1.64% 1.40% 2.23%
100.00%
Net Taxable Income (i)
$
-
$
3,306,755
$
4,384,646
$
15,494,063
$
26,850,084
$
53,408,974
$ 149,315,883
$ 212,632,598
$ 369,564,319
$ 5,046,211,405
$ 5,881,168,727
Percent of Net Taxable Income
0.00% 0.06% 0.07% 0.26% 0.46% 0.91% 2.54% 3.62% 6.28% 85.80% 100.00%
Note: Figures represent 96.5% of returns processed as of February, 2012. (i) For S-Corporations, this report only includes income taxed at the S-Corporation level. It does not include income passed thru to the shareholders. Source: Information Technology Division, Georgia Department of Revenue
36
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 5.3
CY2009 Corporation Income Tax Returns by Taxable Income Class
Taxable Income Class
$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 Total
Number of Returns
228,052 7,498 2,321 3,302 2,575 2,031 1,916 1,063 889 1,375
251,022
Percent of Returns
90.85% 2.99% 0.92% 1.32% 1.03% 0.81% 0.76% 0.42% 0.35% 0.55%
100.00%
Net Taxable Income (i)
$
-
$
12,128,758
$
16,902,686
$
54,251,601
$
93,101,714
$ 144,531,683
$ 305,406,215
$ 374,600,639
$ 634,483,088
$ 9,130,526,990
$ 10,765,933,374
Percent of Net Taxable Income
0.00% 0.11% 0.16% 0.50% 0.86% 1.34% 2.84% 3.48% 5.89% 84.81% 100.00%
Note: Figures represent 96.5% of returns processed as of February, 2012. (i) For S-Corporations, this report only includes income taxed at the S-Corporation level. It does not include income passed thru to the shareholders. Source: Information Technology Division, Georgia Department of Revenue
37
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 6
Net Corporate Tax Collections and Returns Processed Annually
Corporate Tax Returns (Thousands)
500 400 300 200 100
FY2007
FY2008
FY2009
FY2010
FY2011
Net Corporate Tax Collections (Millions)
$1,500 $1,200
$900 $600 $300
$-
FY2007
FY2008
FY2009
FY2010
FY2011
Corporate Tax Returns (Thousands)
Corporate Tax Net Collections (Millions)
FY2007 250
$ 1,017
FY2008 239
$ 943
FY2009 365
$ 695
FY2010 258
$ 685
Note: Return and collection figures for FY2007 to FY2011 are unaudited.
Source: Processing Center and Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
FY2011 203
$ 671
38
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 7
FY2011 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 Sub Total Motor Fuel Collections Less:
Expenses to Collect Vendor Compensation
Refunds Retail, Dealer and Agriculture
Total Expenses and Refunds Motor Fuel Tax Revenue (Net of Commissions and Refunds) Prepaid Motor Fuel State Taxes Prepaid Motor Fuel State Tax Motor Carrier Revenue Motor Carrier Mileage Tax Adjustments (Motor Carrier Citations) Total Motor Carrier Revenue
Source: Alcohol and Tobacco Division, Georgia Department of Revenue and the State Accounting Office of Georgia
39
4,340,977 1,178,731
1,890 4,560 1,385 5,527,543
$
38
$ 341,870
$
720
$ 94,089
$
8,781
$
(58)
$ 445,441
$
4,410
$ (18,930) $ (23,340) $ 422,101
$ 479,881
$
8,110
$
(15)
$
8,095
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 8
Number of Individual Income Tax Returns Processed and Net Individual Income Tax Collections
Number of Individual Income Tax Returns Processed (Thousands)
5,000 4,000 3,000 2,000 1,000
-
FY2007
FY2008
FY2009
FY2010
FY2011
Net Individual Income Tax Collections (Millions)
$10,000 $8,000 $6,000 $4,000 $2,000 $-
FY2007
FY2008
FY2009
FY2010
FY2011
Number of Individual Returns Processed (Thousands) (i)
Net Individual Income Tax Collections (Millions)
FY2007 4,084
$ 8,821
FY2008 4,360
$ 8,845
FY2009 3,993
FY2010 4,925
$ 7,801
$ 7,022
FY2011 4,427
$ 7,659
Note: Return and collection figures of FY2007, FY2008, FY2009 and FY2010 are unaudited. (i) FY2009 figure has been restated. FY2010 figure is high, compared to prior years due to the budget cut backs in FY2009 - backlog of returns processed in FY2010.
Source: Processing Center and Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
40
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 9
Comparative Trends in Georgia's Individual Income and State Income Tax Receipts
Total Individual Personal Income (i)
FY2007
FY2008
FY2009
Amount (Millions)
$ 334,747 $ 336,640 $ 327,515 $
Change from Prior Year (%)
5.15%
0.57%
-2.71%
Individual Income Tax Receipts
Net Amount (Millions)
$
8,821 $
8,889 $
7,801 $
Change from Prior Year (%)
9.70%
0.77%
-12.24%
Income Elasticity Ratio (ii)
Income Elasticity Ratio
1.884
1.363
4.516
FY2010
FY2011
343,927 $ 352,719
5.01%
2.56%
7,022 $ -9.99%
7,659 9.07%
-1.993
3.549
Note: A ratio of 1.0 would indicate an identical rate of change for income and tax yield. (i) Individual Income amounts are seasonally adjusted at annual rates with figures adjusted / restated every quarter; 4th qtr figure used in all years except FY2011. FY2011 data gleaned from 3rd Quarter report on State Personal Income (BEA 11-61) published on December 19, 2011.
(ii) Ratio of the percentage change in tax receipts to the percentage change in individual income. This measures the sensitivity of individual income tax revenue to changes in individual personal income.
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections and United States Department of Commerce, Bureau of Economic Analysis (BEA), data revised for release in December 2011.
41
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 10
Growth Trend of Individual Income Tax (Thousands)
CY2005
CY2006
CY2007
CY2008
CY2009
Number of Returns
3,836
4,046
4,272
4,230
4,166
Adjusted Gross Income (i)
$ 172,975,112 $ 193,127,039 $ 202,746,890 $ 192,294,583 $ 180,120,449
Taxable Net Income
$ 129,060,396 $ 144,979,004 $ 151,026,390 $ 140,015,944 $ 129,686,253
Tax Liability
$ 7,100,924 $ 8,026,610 $ 8,373,269 $ 7,716,095 $ 7,079,021
Annual Numerical Increase/Decrease
Number of Returns
60
210
226
(42)
(64)
Adjusted Gross Income (i)
$ 7,553,908 $ 20,151,927 $ 9,619,851 $ (10,452,307) $ (12,174,134)
Taxable Net Income
$ 6,612,299 $ 15,918,608 $ 6,047,386 $ (11,010,446) $ (10,329,691)
Tax Liability
$
388,244 $
925,686 $
346,659 $ (657,174) $ (637,074)
Annual Percentage Increase/Decrease
Number of Returns
1.59%
5.47%
5.59%
-0.98%
-1.51%
Adjusted Gross Income (i)
4.57%
11.65%
4.98%
-5.16%
-6.33%
Taxable Net Income
5.40%
12.33%
4.17%
-7.29%
-7.38%
Tax Liability
5.78%
13.04%
4.32%
-7.85%
-8.26%
Note: (i) Numbers only reflect data from full-year resident returns. Source: Information Technology Division, Georgia Department of Revenue (CY2009 data generated in November 2011)
42
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 11
CY2009 Georgia Individual Income - Returns by Income Class
Georgia AGI
Number of Returns (Thousands)
Percent of Total Returns
Net Taxable Income
(Thousands)
Percent of Net Taxable
Income
Average Net Taxable Income
(Thousands)
Over Million Over 500,000
5
0%
$ 10,145,368
8%
$
2,110
12
0%
$ 6,513,102
5%
$
565
Over 100,000
380
9%
$ 46,305,059
36%
$
122
Over 50,000
681
16%
$ 33,028,546
25%
$
48
Over 30,000
626
15%
$ 15,104,639
12%
$
24
Over 25,000
241
6%
$ 3,738,081
3%
$
15
Over 20,000
285
7%
$ 3,329,156
3%
$
12
Over 15,000
325
8%
$ 2,556,934
2%
$
8
Over 14,000
70
2%
$
379,552
0%
$
5
Over 13,000 Over 12,000 Over 11,000 Over 10,000 Over 9,000 Over 8,000 Over 7,000 Over 6,000
72
2%
$
336,377
0%
$
5
81
2%
$
306,698
0%
$
4
71
2%
$
245,993
0%
$
3
71
2%
$
206,845
0%
$
3
82
2%
$
190,320
0%
$
2
73
2%
$
130,590
0%
$
2
65
2%
$
88,655
0%
$
1
65
2%
$
56,442
0%
$
1
Over 5,000
63
2%
$
19,893
0%
$
0
Over 4,000
59
1%
$
349
0%
$
0
Over 3,000
57
1%
$
76
0%
$
0
Over 2,000
55
1%
$
23
0%
$
0
Over 1,000
52
1%
$
9
0%
$
0
Under 1,000
675
16%
$ 7,003,547
5%
$
10
Totals
4,166
100%
$ 129,686,253
100%
$
2,942
Total Tax (Thousands)
$ 607,521
$ 387,881
$ 2,682,564
$ 1,791,559
$ 768,364
$ 173,445
$ 142,533
$ 96,325
$ 12,632
$ 10,680
$
9,022
$
6,920
$
5,385
$
4,359
$
2,681
$
1,600
$
839
$
201
$
0
$
(1)
$
0
$
1
$ 374,507
$ 7,079,021
Source: Information Technology Division, Georgia Department of Revenue report run on October 20, 2011
43
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Number of
Returns with Percent of no Net Taxable Total Returns
Income
Average Tax
Exemptions
41
0%
$126,356
5,828
34
0%
$ 33,647
15,518
731
0%
$ 7,059
436,746
3,269
0%
$ 2,631
620,213
12,511
0%
$ 1,227
553,426
10,167
0%
$ 718
248,957
17,979
0%
$ 500
299,621
31,066
1%
$ 296
321,679
8,293
0%
$ 182
68,836
14,111
0%
$ 148
72,342
14,271
0%
$ 112
83,716
11,984
0%
$
97
59,937
23,121
1%
$
76
52,256
22,749
1%
$
53
57,695
20,582
0%
$
36
45,713
29,021
1%
$
24
32,944
26,201
1%
$
13
27,279
24,618
1%
$
3
22,933
58,963
1%
$
0
19,051
56,542
1%
$
(0)
14,506
55,285
1%
$
0
11,972
51,719
1%
$
0
9,563
424,029
10%
$ 555
288,687
917,263
22%
$173,733
3,369,418
Title of Field
Number of Returns (Thousands)
Amount (Thousands)
Federal AGI
4,084 $ 275,971,284
ADJ to FED (i) ADJ to FED (i) Georgia AGI (i) Itemized Deductions (i) Standard Deductions (i)(ii)
332 760 3,542 1,479 2,359
$ 1,528,752 $ (17,577,495) $ 180,120,449 $ 40,136,889 $ 5,823,468
Withheld
3,492 $ 7,703,958
CR from EST
153 $
932,551
Low Income Credit
1,167 $
28,227
Total Credit
4,811 $ 8,664,896
Taxpayer over 65
Returns Received for Other Years (iii)
Total Returns
437
Number of Returns (Thousands)
169
$
-
Amount (Thousands)
$
-
Total Tax
45 $
318,858
Total Withheld
123 $
213,979
Other Penalty
10 $
800
Filing Status
Full Year Resident
NonResident
Totals
(Thousands)
(Thousands) (Thousands)
Head of Household
817
28
845
Married Filing Joint
1,451
137
1,588
Married Filing Separate
78
18
96
Single Total
1,545 3,891
93
1,638
276
4,167
Note: (i) Numbers only reflect data from full- year returns. (ii) Does not include the additional standard deduction for those 65 and older or blind. (iii) Prior year returns filed during current year.
Source: Information Technology Division, Georgia Department of Revenue report run on October 20, 2011
44
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 12
Georgia, Southeast and United States Per Capita Income (Thousands)
50.0 40.0 30.0 20.0 10.0
CY2006
CY2007
CY2008
CY2009
CY2010
Georgia Southeast United States
CY2006 34.1 34.4 37.7
CY2007 35.4 35.9 39.5
CY2008 35.9 36.9 40.9
CY2009 34.1 35.3 38.9
CY2010 34.8 36.1 40.0
Note: Data gleaned from Interactive Data tab for Regional data on BEA website; per capita income found using Annual State Personal Income Summary (SA1-3). Source: US Department of Commerce, Bureau of Economic Analysis - 3rd Quarter State Personal Income Report (BEA 11-61) updated September 22, 2011.
Table 13
Per Capita Individual Income Percent Increase Comparison by Five Years Periods
50.0% 40.0% 30.0% 20.0% 10.0%
0.0%
CY1990 to 1994
CY1994 to 1998
CY1998 to 2002
CY2002 to 2006
CY2006 to 2010
Georgia Southeast United States
CY1990 to 1994 21.8% 22.2% 19.9%
CY1994 to 1998 21.6% 19.5% 18.6%
CY1998 to 2002 20.3% 19.7% 20.9%
CY2002 to 2006 12.6% 16.3% 15.0%
CY2006 to 2010 10.6% 14.9% 15.3%
Source: US Department of Commerce, Bureau of Economic Analysis - Annual State Personal Income Summary (SA1-3) updated September 22, 2011.
45
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 14
Georgia, Southeast Total Individual Income as a Percentage of United States
50.0% 40.0% 30.0% 20.0% 10.0%
0.0%
CY2006
CY2007
CY2008
CY2009
CY2010
Georgia Southeast
CY2006 2.8%
22.9%
CY2007 2.8%
22.9%
CY2008 2.7%
22.8%
CY2009 2.8%
23.0%
CY2010 2.7%
23.0%
Note: Data gleaned from Interactive Data tab for Regional data on BEA website; per capita income found using Annual State Personal Income Summary (SA1-3). Source: US Department of Commerce, Bureau of Economic Analysis - State Personal Income Report updated September 22, 2011
Table 15
Total Individual Income Percent Increase Comparison by Five Years Periods
50.0% 40.0% 30.0% 20.0% 10.0%
0.0%
CY1990 to 1994
CY1994 to 1998
CY1998 to 2002
CY2002 to 2006
CY2006 to 2010
Georgia Southeast United States
CY1990 to 1994 31.8% 29.3% 25.6%
CY1994 to 1998 33.8% 27.4% 24.6%
CY1998 to 2002 31.3% 26.6% 26.4%
CY2002 to 2006 20.8% 22.4% 19.5%
CY2006 to 2010 18.8% 20.9% 19.6%
Source: U.S. Department of Commerce, Bureau of Economic Analysis Data updated as of September 2011.
46
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 16
CY2009 Individual Income Tax Data by County of Residence
County
Appling Atkinson Bacon Baker Baldwin Banks Barrow Bartow Ben Hill Berrien Bibb Bleckley Brantley Brooks Bryan Bulloch Burke Butts Calhoun Camden Candler Carroll Catoosa Charlton
2008 Population Estimates
(Actual)
18,011 8,230
10,601 3,637
46,337 16,799 72,158 96,217 17,567 17,044 156,060 12,855 15,643 16,354 32,559 69,213 22,797 24,392
6,306 48,277 10,680 114,778 64,035 10,725
Number of Returns Tabulated
Total (Actual)
6,685 2,836 3,928 1,267 16,007 6,903 26,945 38,546 6,442 6,422 65,004 4,499 6,025 5,849 12,176 24,417 9,565 8,715 1,945 16,188 3,993 41,224 23,098 3,283
Per 100 Residents (Actual) 37 34 37 35 35 41 37 40 37 38 42 35 39 36 37 35 42 36 31 34 37 36 36 31
Adjusted Gross Income Less Deficit
Total (Thousands)
$
222,588
$
71,503
$
121,917
$
36,938
$
527,584
$
232,797
$ 1,048,071
$ 1,544,990
$
188,515
$
190,248
$ 2,473,854
$
166,638
$
189,843
$
169,087
$
589,355
$
857,391
$
284,818
$
306,450
$
53,683
$
592,871
$
128,588
$ 1,622,123
$
890,930
$
101,170
47
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Adjusted Gross Income Less Deficit
Average Per Returns (Actual)
$
33,297
$
25,213
$
31,038
$
29,154
$
32,960
$
33,724
$
38,897
$
40,082
$
29,263
$
29,624
$
38,057
$
37,039
$
31,509
$
28,909
$
48,403
$
35,115
$
29,777
$
35,163
$
27,600
$
36,624
$
32,203
$
39,349
$
38,572
$
30,816
Net Taxable Income (Thousands)
$
144,599
$
42,387
$
78,857
$
24,747
$
341,420
$
149,054
$
683,705
$
994,456
$
120,337
$
122,130
$ 1,670,765
$
113,639
$
125,175
$
108,158
$
411,238
$
573,953
$
182,525
$
193,658
$
34,437
$
406,092
$
85,874
$ 1,082,008
$
615,650
$
66,053
Amount of Tax Liability
Total (Thousands)
$
7,615
$
2,111
$
4,128
$
1,288
$
17,997
$
7,841
$
36,403
$
53,328
$
6,237
$
6,337
$
90,340
$
6,081
$
6,542
$
5,598
$
22,563
$
30,620
$
9,459
$
10,221
$
1,758
$
21,713
$
4,542
$
58,169
$
33,046
$
3,439
Average Per Returns (Actual)
$
1,139
$
744
$
1,051
$
1,016
$
1,124
$
1,136
$
1,351
$
1,383
$
968
$
987
$
1,390
$
1,352
$
1,086
$
957
$
1,853
$
1,254
$
989
$
1,173
$
904
$
1,341
$
1,137
$
1,411
$
1,431
$
1,048
48
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 16 Continued
CY2009 Individual Income Tax Data by County of Residence
County
Chatham Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur Dekalb Dodge Dooly Dougherty Douglas
2008 Population Estimates
(Actual)
256,992 14,402 26,619
215,084 116,342
3,113 275,772
6,988 714,692
40,868 45,596 112,958 16,603 127,111 12,240 22,210 16,127 22,555 28,838 747,274 19,749 11,819 95,859 129,703
Number of Returns Tabulated
Total (Actual)
107,693 1,414 9,208
86,579 40,052
1,139 105,619
2,415 302,161
14,533 16,431 47,647
6,463 49,880
4,663 8,584 5,593 8,696 10,309 298,295 7,212 4,196 36,023 51,619
Per 100 Residents (Actual) 42 10 35 40 34 37 38 35 42 36 36 42 39 39 38 39 35 39 36 40 37 36 38 40
Adjusted Gross Income Less Deficit
Total (Thousands)
$ 4,662,755
$
31,733
$
314,251
$ 4,792,002
$ 1,504,659
$
26,415
$ 3,169,448
$
73,320
$ 17,305,822
$
455,627
$
530,671
$ 2,629,219
$
195,803
$ 2,410,116
$
158,194
$
273,597
$
193,790
$
396,678
$
332,587
$ 14,202,286
$
220,435
$
196,905
$ 1,221,592
$ 2,141,076
49
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Adjusted Gross Income Less Deficit
Average Per Returns (Actual)
$
43,297
$
22,442
$
34,128
$
55,348
$
37,568
$
23,192
$
30,008
$
30,360
$
57,274
$
31,351
$
32,297
$
55,181
$
30,296
$
48,318
$
33,925
$
31,873
$
34,649
$
45,616
$
32,262
$
47,612
$
30,565
$
46,927
$
33,911
$
41,478
Net Taxable Income (Thousands)
$ 3,300,030
$
21,295
$
217,162
$ 3,293,131
$ 1,035,064
$
17,798
$ 1,851,674
$
46,828
$ 12,401,347
$
289,502
$
344,230
$ 1,909,267
$
131,021
$ 1,632,145
$
104,135
$
177,637
$
136,021
$
264,911
$
210,523
$ 9,920,026
$
143,448
$
145,402
$
795,756
$ 1,380,599
Amount of Tax Liability
Total (Thousands)
$
180,996
$
1,064
$
11,571
$
182,475
$
55,858
$
899
$
93,975
$
2,424
$
694,752
$
15,113
$
18,058
$
106,255
$
6,833
$
89,290
$
5,478
$
9,391
$
7,252
$
14,478
$
11,034
$
546,358
$
7,495
$
8,055
$
42,244
$
74,097
Average Per Returns (Actual)
$
1,681
$
752
$
1,257
$
2,108
$
1,395
$
790
$
890
$
1,004
$
2,299
$
1,040
$
1,099
$
2,230
$
1,057
$
1,790
$
1,175
$
1,094
$
1,297
$
1,665
$
1,070
$
1,832
$
1,039
$
1,920
$
1,173
$
1,435
50
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 16 Continued
CY2009 Individual Income Tax Data by County of Residence
County
Early Echols Effingham Elbert Emanuel Evans Fannin Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham Hall Hancock Haralson Harris
2008 Population Estimates
(Actual)
11,568 4,213
53,541 20,372 23,075 11,695 22,945 106,788 96,250 174,520 21,748 1,033,756 29,021
2,801 76,820 53,292 25,187 15,743 808,167 43,613 187,743
9,219 28,890 30,138
Number of Returns Tabulated
Total (Actual)
3,893 1,236 20,047 8,069 8,632 4,271 8,870 45,169 37,355 64,158 8,898 392,903 10,308 1,000 32,232 20,706 8,376 6,543 322,186 16,249 74,148 3,145 10,730 12,296
Per 100 Residents (Actual) 34 29 37 40 37 37 39 42 39 37 41 38 36 36 42 39 33 42 40 37 39 34 37 41
Adjusted Gross Income Less Deficit
Total (Thousands)
$
123,590
$
37,255
$
892,804
$
246,452
$
242,134
$
131,015
$
253,504
$ 2,898,742
$ 1,441,463
$ 4,741,485
$
258,962
$ 27,304,750
$
342,431
$
32,926
$ 1,357,027
$
744,577
$
268,443
$
311,585
$ 15,873,221
$
577,369
$ 3,284,717
$
81,029
$
378,338
$
632,798
51
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Adjusted Gross Income Less Deficit
Average Per Returns (Actual)
$
31,747
$
30,142
$
44,536
$
30,543
$
28,051
$
30,676
$
28,580
$
64,175
$
38,588
$
73,903
$
29,103
$
69,495
$
33,220
$
32,926
$
42,102
$
35,959
$
32,049
$
47,621
$
49,267
$
35,533
$
44,299
$
25,764
$
35,260
$
51,464
Net Taxable Income (Thousands)
$
81,832
$
23,976
$
607,377
$
159,305
$
151,126
$
85,190
$
158,505
$ 2,030,415
$
963,330
$ 3,404,618
$
167,236
$ 20,344,421
$
221,328
$
22,205
$
923,151
$
480,957
$
174,411
$
210,752
$ 11,148,283
$
376,104
$ 2,157,674
$
46,985
$
248,983
$
440,987
Amount of Tax Liability
Total (Thousands)
$
4,311
$
1,245
$
32,888
$
8,312
$
7,778
$
4,463
$
8,342
$
114,299
$
51,956
$
192,715
$
8,734
$ 1,156,452
$
11,742
$
1,165
$
50,445
$
25,418
$
9,150
$
11,673
$
587,006
$
20,008
$
117,259
$
2,330
$
13,240
$
24,355
Average Per Returns (Actual)
$
1,107
$
1,007
$
1,641
$
1,030
$
901
$
1,045
$
940
$
2,530
$
1,391
$
3,004
$
982
$
2,943
$
1,139
$
1,165
$
1,565
$
1,228
$
1,092
$
1,784
$
1,822
$
1,231
$
1,581
$
741
$
1,234
$
1,981
52
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 16 Continued
CY2009 Individual Income Tax Data by County of Residence
County
Hart Heard Henry Houston Irwin Jackson Jasper Jeff Davis Jefferson Jenkins Johnson Jones Lamar Lanier Laurens Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion
2008 Population Estimates
(Actual)
24,067 11,528 195,370 135,715 10,086 63,544 13,953 13,659 16,478
8,450 9,300 27,740 17,550 8,423 48,295 34,410 62,186 7,913 12,234 106,814 27,528 13,336 28,232 6,995
Number of Returns Tabulated
Total (Actual)
9,767 3,945 80,325 57,131 3,594 23,356 5,548 5,376 7,313 2,952 2,925 11,232 6,823 2,765 19,196 12,280 17,556 3,158 3,383 38,973 10,396 3,943 11,147 2,705
Per 100 Residents (Actual) 41 34 41 42 36 37 40 39 44 35 31 40 39 33 40 36 28 40 28 36 38 30 39 39
Adjusted Gross Income Less Deficit
Total (Thousands)
$
302,504
$
129,887
$ 3,674,481
$ 2,390,373
$
123,740
$
971,979
$
201,269
$
167,208
$
200,416
$
77,480
$
78,845
$
459,439
$
222,375
$
74,441
$
670,613
$
579,176
$
563,952
$
99,961
$
107,413
$ 1,438,658
$
380,482
$
112,592
$
374,413
$
88,075
53
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Adjusted Gross Income Less Deficit
Average Per Returns (Actual)
$
30,972
$
32,925
$
45,745
$
41,840
$
34,430
$
41,616
$
36,278
$
31,103
$
27,405
$
26,247
$
26,956
$
40,904
$
32,592
$
26,923
$
34,935
$
47,164
$
32,123
$
31,653
$
31,751
$
36,914
$
36,599
$
28,555
$
33,589
$
32,560
Net Taxable Income (Thousands)
$
199,865
$
82,938
$ 2,379,921
$ 1,665,820
$
84,310
$
634,963
$
127,248
$
103,395
$
128,405
$
46,691
$
51,530
$
303,993
$
140,359
$
46,252
$
444,148
$
409,287
$
370,184
$
64,946
$
70,441
$
981,693
$
252,114
$
71,583
$
246,126
$
61,216
Amount of Tax Liability
Total (Thousands)
$
10,589
$
4,334
$
128,819
$
90,350
$
4,506
$
34,202
$
6,749
$
5,344
$
6,561
$
2,360
$
2,646
$
16,337
$
7,348
$
2,352
$
23,648
$
22,355
$
19,355
$
3,417
$
3,670
$
52,783
$
13,507
$
3,668
$
12,982
$
3,239
Average Per Returns (Actual)
$
1,084
$
1,099
$
1,604
$
1,581
$
1,254
$
1,464
$
1,216
$
994
$
897
$
799
$
905
$
1,454
$
1,077
$
851
$
1,232
$
1,820
$
1,102
$
1,082
$
1,085
$
1,354
$
1,299
$
930
$
1,165
$
1,197
54
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 16 Continued
CY2009 Individual Income Tax Data by County of Residence
County
McDuffie McIntosh Meriwether Miller Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph
2008 Population Estimates
(Actual)
21,862 11,378 22,783
6,228 23,800 25,425
8,930 18,761 40,621 190,414 99,944 33,320 14,328 136,655 27,247 31,264 18,580 17,721 42,298
9,897 20,495
2,659 16,611
7,180
Number of Returns Tabulated
Total (Actual)
8,736 4,481 8,288 2,129 8,247 10,403 3,316 7,505 13,889 73,182 37,966 14,047 5,503 52,327 10,218 12,307 6,993 6,914 15,787 3,530 8,647
736 6,620 2,513
Per 100 Residents (Actual) 40 39 36 34 35 41 37 40 34 38 38 42 38 38 38 39 38 39 37 36 42 28 40 35
Adjusted Gross Income Less Deficit
Total (Thousands)
$
282,146
$
142,102
$
252,965
$
82,127
$
247,743
$
490,496
$
98,255
$
345,589
$
449,878
$ 2,866,471
$ 1,457,834
$
973,542
$
193,631
$ 2,419,503
$
364,755
$
520,235
$
244,370
$
291,119
$
505,280
$
122,963
$
315,559
$
17,094
$
209,833
$
71,379
55
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Adjusted Gross Income Less Deficit
Average Per Returns (Actual)
$
32,297
$
31,712
$
30,522
$
38,575
$
30,040
$
47,149
$
29,631
$
46,048
$
32,391
$
39,169
$
38,398
$
69,306
$
35,186
$
46,238
$
35,697
$
42,271
$
34,945
$
42,106
$
32,006
$
34,834
$
36,493
$
23,226
$
31,697
$
28,404
Net Taxable Income (Thousands)
$
181,426
$
89,328
$
156,247
$
57,269
$
159,536
$
340,575
$
67,945
$
234,726
$
292,119
$ 1,976,509
$
916,316
$
710,390
$
126,649
$ 1,574,627
$
235,047
$
344,683
$
162,611
$
189,199
$
323,101
$
81,850
$
204,584
$
10,789
$
134,433
$
46,715
Amount of Tax Liability
Total (Thousands)
$
9,503
$
4,678
$
8,051
$
3,110
$
8,240
$
18,719
$
3,548
$
12,903
$
15,098
$
107,116
$
48,639
$
40,211
$
6,698
$
84,992
$
12,501
$
18,738
$
8,670
$
10,185
$
16,909
$
4,366
$
10,980
$
546
$
7,153
$
2,409
Average Per Returns (Actual)
$
1,088
$
1,044
$
971
$
1,461
$
999
$
1,799
$
1,070
$
1,719
$
1,087
$
1,464
$
1,281
$
2,863
$
1,217
$
1,624
$
1,223
$
1,523
$
1,240
$
1,473
$
1,071
$
1,237
$
1,270
$
742
$
1,080
$
959
56
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 16 Continued
CY2009 Individual Income Tax Data by County of Residence
County
Richmond Rockdale Schley Screven Seminole Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union
2008 Population Estimates
(Actual)
199,768 84,569 4,325 15,054 9,094 64,708 25,700 4,558 32,084 6,355 1,812 24,493 8,587 12,792 10,320 46,188 42,959 27,959 11,010 7,058 64,653 9,254 10,111 21,252
Number of Returns Tabulated
Total (Actual)
75,992 33,573
1,545 5,742 3,445 24,841 10,004 1,555 11,394 2,500
614 7,251 3,105 3,916 3,817 17,608 17,646 10,283 4,363 2,241 25,301 5,959 3,794 8,630
Per 100 Residents (Actual) 38 40 36 38 38 38 39 34 36 39 34 30 36 31 37 38 41 37 40 32 39 64 38 41
Adjusted Gross Income Less Deficit
Total (Thousands)
$ 2,423,350
$ 1,347,160
$
57,869
$
166,298
$
106,924
$
833,914
$
341,239
$
41,228
$
368,939
$
74,371
$
14,346
$
230,095
$
95,152
$
112,271
$
117,001
$
684,578
$
563,630
$
354,869
$
124,156
$
65,157
$
955,797
$
118,929
$
111,677
$
246,100
57
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Adjusted Gross Income Less Deficit
Average Per Returns (Actual)
$
31,890
$
40,126
$
37,456
$
28,962
$
31,037
$
33,570
$
34,110
$
26,513
$
32,380
$
29,748
$
23,365
$
31,733
$
30,645
$
28,670
$
30,653
$
38,879
$
31,941
$
34,510
$
28,456
$
29,075
$
37,777
$
19,958
$
29,435
$
28,517
Net Taxable Income (Thousands)
$ 1,610,031
$
856,841
$
38,955
$
106,752
$
71,124
$
530,045
$
235,841
$
25,539
$
237,529
$
45,444
$
8,545
$
151,858
$
60,515
$
70,784
$
74,044
$
466,731
$
363,795
$
232,978
$
79,745
$
40,384
$
634,539
$
70,219
$
71,094
$
158,580
Amount of Tax Liability
Total (Thousands)
$
85,079
$
45,964
$
2,072
$
5,522
$
3,751
$
27,929
$
12,666
$
1,288
$
12,494
$
2,325
$
426
$
7,987
$
3,144
$
3,651
$
3,839
$
25,217
$
19,176
$
12,408
$
4,243
$
2,074
$
33,985
$
3,412
$
3,649
$
8,453
Average Per Returns (Actual)
$
1,120
$
1,369
$
1,341
$
962
$
1,089
$
1,124
$
1,266
$
828
$
1,097
$
930
$
694
$
1,101
$
1,013
$
932
$
1,006
$
1,432
$
1,087
$
1,207
$
973
$
925
$
1,343
$
573
$
962
$
979
58
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 16 Continued
CY2009 Individual Income Tax Data by County of Residence
County
Upson Walker Walton Ware Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth Other Total Net Total Average
2008 Population Estimates
(Actual)
27,551 64,983 87,311 35,914
5,755 20,879 29,407
2,192 7,010 25,294 93,698 8,895 10,268 10,076 21,214
N/A 9,829,211
Number of Returns Tabulated
Total (Actual)
10,645 24,087 32,338 13,446
2,370 7,720 10,285
925 1,780 9,954 37,735 2,592 3,989 3,926 8,590 351,118 4,166,498
Per 100 Residents (Actual) 39 37 37 37 41 37 35 42 25 39 40 29 39 39 40 N/A
42.39
Adjusted Gross Income Less Deficit
Total (Thousands)
$
332,294
$
800,516
$ 1,415,008
$
419,026
$
61,240
$
265,198
$
352,455
$
26,072
$
51,086
$
333,557
$ 1,495,645
$
76,259
$
121,687
$
122,845
$
269,511
$ 5,460,811
$ 180,120,449
Sources: Information Technology Division, Georgia Department of Revenue - Income Tax data captured as of November 2011; population figures gleaned from Governor's Office of Planning & Budget website (opb.georgia.gov) where yearly estimates are found in the Population Estimates section under the heading Census Data (as of December 2011).
59
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Adjusted Gross Income Less Deficit
Average Per Returns (Actual)
$
31,216
$
33,234
$
43,757
$
31,164
$
25,840
$
34,352
$
34,269
$
28,186
$
28,700
$
33,510
$
39,635
$
29,421
$
30,506
$
31,290
$
31,375
$
15,553
$
43,231
Net Taxable Income (Thousands)
$
219,436
$
539,581
$
924,131
$
280,135
$
39,504
$
172,944
$
232,086
$
16,682
$
30,686
$
212,235
$
999,168
$
49,725
$
81,127
$
78,719
$
176,221
$ 9,038,833
$ 129,686,253
Amount of Tax Liability
Total (Thousands)
$
11,513
$
28,501
$
50,031
$
14,847
$
2,000
$
9,136
$
12,311
$
847
$
1,565
$
11,294
$
53,652
$
2,588
$
4,260
$
4,101
$
9,242
$
489,193
$ 7,079,021
Average Per Returns (Actual)
$
1,082
$
1,183
$
1,547
$
1,104
$
844
$
1,183
$
1,197
$
916
$
879
$
1,135
$
1,422
$
998
$
1,068
$
1,044
$
1,076
$
1,393
$
1,699
60
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
Electronic Services / Registration Unit
Electronic Filing (Georgia Tax Center) Georgia implemented the Georgia Tax Center (GTC) in September 2009 to replace the e-File and e-Pay system. Initially, Sales Tax was the only tax type available on the system. Since inception, the program has been expanded and now includes Withholding, Corporate Income and Individual Income taxes.
Any business can participate in the program. Currently, it is mandatory for businesses that owe $500 or more on a single return to electronically file and pay.
The advantages of GTC are: Transactions are submitted electronically using a secure environment. Convenience of filing and paying taxes from home or office. Faster and more accurate processing of returns. Taxpayer can view an e-history for all payments and returns. Taxpayer can self-edit returns. Immediate confirmation number provided when the return or payment is received. Payments can be warehoused (similar to post dating a check) until a future date. Program is free. A fee may be assessed by credit card vendors when a credit card is used to make
a payment. However, the Department does not assess any fees.
Registration Unit This Unit registers all businesses with a nexus in Georgia and maintains a registration system for both business and individual taxpayers. Business registration includes Sales and Use Tax and Withholding Tax. The responsibility for registering retail tobacco, and alcohol (beer, wine, and liquor) was moved to the Alcohol and Tobacco Division in 2011. As the Department's custodian of records, the Unit responds to taxpayer e-mail, written and telephone record retrieval inquiries, and other requests.
Table 17
CY2011 Electronic Filing Results vs. Paper Returns
Filing Type E-filing Paper returns Total
Individual Income Tax 3,428,999
975,032
4,404,031
Withholding Tax 726,831
310,929
1,037,760
Corporate Tax
Sales and Use Tax
101,172
970,767
79,282
620,455
180,454
1,591,222
Note: Individual Income Tax includes Amended returns. Withholding includes returns only (no payments) - see table 29 Source: Information Technology Division, Georgia Department of Revenue - electronic returns
Total Returns
5,227,769
1,985,698
7,213,467
61
Taxpayer Services Division
Georgia Department of Revenue | Statistical Report FY2011
62
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Local Government Services Division
The Local Government Services 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 Property Act.
Additionally, the Division is charged with the administration of Ad Valorem Tax, including the approval of all county tax digests, developing assessments for all public utility property and railroad, providing current use values and owner harvest timber values to county tax officials and training for local tax officials.
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 2011 Property Tax Administration Annual Report.
Local Government Services Highlights:
Approximately 5,300 students attended Property Tax administration, collection and assessment training.
Distributed $4.4 billion in Sales and Use Tax to local jurisdictions.
Unclaimed Property Highlights -- Deposits Received - $114,418,299.39 -- Cash Claims Paid - $22,910,526.33 -- Dividends Paid - $121,811.45 -- Stock Proceeds - $1,664,078.96 -- Shares Paid - 221,214.3898 -- Claims Paid - 9,673
63
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Local Government Services Division Results and Performance Measures
FY2007
Unclaimed Property
Value of unclaimed property returned to rightful owners or heirs (Millions)
$ 12.0
Grants and Distribution
Local Sales Tax Distribution
Total Local Sales Tax type (All counties combined)
467
Total returns (SUT) processed (Millions) (i)
1.2
Distribution of Sales Tax revenues to local governments including MARTA (Billions)
$ 4.7
Forest Land Protection Act Grants (FLPA)
Value of FLPA grants distributed (Millions)
N/A
Number of local taxing jurisdictions receiving grants
N/A
Number of Parcels enrolled in the FLPA Covenant
N/A
FY2008 $ 14.0
465 1.3 $ 4.8
N/A N/A N/A
FY2009 $ 17.2
470 1.3 $ 4.6
N/A N/A N/A
FY2010 $ 25.6
471 1.5 $ 4.4
N/A N/A N/A
FY2011 $ 24.7
471 1.7 $ 4.4
$ 10.6 295
3,946
Note: (i) FY2010 figure is higher than normal due to backlog of paper returns (due to budget reductions/lack of additional staff) at the end of FY2009 that were processed in early FY2010. Also the conversion to the new Integrated Tax System (ITS) in May 2009 contributed to backlog as well.
Source: Local Government Services Division, Georgia Department of Revenue
64
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Local Government Services Division Seminars
Seminars Ad Valorem 101 & Motor Vehicle
Ad Valorem Penalties and Interest Ad Valorem 201 & Motor Vehicle Ad Valorem Tax Ad Valorem Taxes 201 Appeals Procedure Workshop Bankruptcy Basic Accounting Basic Mapping Board of Equalization
Board of Equalization Workshop
Date
Location
January 19, 2011
Carrollton
January 26, 2011
Pearson
March 15, 2011
Marietta
June 28, 2011
Columbus
May 10, 2011
Athens
April 6, 2011
Barnesville
June 14, 201
Waycross
June 28, 2011
Columbus
May 10, 2011
Athens
July 19-21, 2010
Jekyll Island
November 30 - December 2, 2010 Macon
December 14, 2010
Thomson
November 15-17, 2010
Athens
March 1-3, 2011
Macon
August 2-6, 2010
Albany
October 4-8, 2010
Blarisville
December 13-17, 2010
Macon
January 24 - January 28, 2011
Morrow
March 28 - April 1, 2011
Savannah
June 20-24, 2011
Tifton
July 15, 2010
Morrow
August 11, 2010
Dalton
August 12, 2010
Acworth
September 29, 2010
Macon
September 30, 2010
Macon
December 8, 2010
Statesboro
December 9, 2010
Augusta
Number of Attendees 23 22 19 29 38 24 15 6 61 23 17 19 11 17 19 19 41 72 46 52 14 30 61 33 32 30 11
65
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Local Government Services Division Seminars
Seminars Board of Equalization Workshop Continued
Breaches and Fees CAVEAT for Assessors & Appraisers CAVEAT for Tax Commissioners Course I: Certification for Assessors
Date January 5, 2011 January 18, 2011 January 20, 2011 February 8, 2011 February 9, 2011 February 24, 2011 February 25, 2011 March 7, 2011 March 10, 2011 March 29, 2011 March 30, 2011 April 20, 2011 April 21, 2011 May 4, 2011 May 5, 2011 May 18, 2011 May 19, 2011 June 1, 2011 June 2, 2011 November 16, 2010 May 24-26, 2010 May 11, 2011 June 22, 2011 August 16-20, 2010 September 20-25, 2010 November 15-19, 2010 January 10-14, 2011
Location Vidalia Brunswick Waycross Tifton Tifton Hapeville Hapeville Macon Macon Savannah Savannah Blairsville Dahlonega Augusta Statesboro Lawrenceville Athens Columbus Albany Savannah Athens Athens Cedartown Dahlonega Brunswick Athens Tifton
Number of Attendees 27 19 20 39 48 67 56 45 38 42 39 51 38 36 29 36 53 51 47 87 485 144 18 21 2 21 22
66
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Local Government Services Division Seminars
Seminars Course I: Certification for Assessors Continued
Course IA: Assessment Fundamentals
Course II: Income Approach to Value
Course III: Valuation of Personal Property
Course IVA: Valuation of Urban Land Course IVB: Valuation of Rural Land Course V: Cost Approach to Value
Course VI: Management Development Customer Service and Sensitivity Training Delinquent Tax Collections Digest Submission
Date February 28 - March 4, 2011 April 25-29, 2011 June 6-10, 2011 September 27 - October 1, 2010 January 24-28, 2011 March 7-11, 2011 April 18-22, 2011 May 2-6, 2011 August 2-6, 2010 November 15-19, 2010 February 7-11, 2011 May 9-13, 2011 September 13-17, 2010 January 10-14, 2011 March 21-25, 2011 November 15-19, 2010 June 6-10, 2011 September 20-24, 2010 March 14-18, 2011 September 13-17, 2010 December 13-17, 2010 January 24-28, 2011 November 15-19, 2010 June 6-10, 2010 May 11, 2011 February 8, 2011 May 3, 2011
Location Atlanta Albany Macon Atlanta Macon Tifton Gainesville Dublin Atlanta Athens Savannah Tifton Gainesville Atlanta Waycross Athens Statesboro Macon Moultrie Macon Gainesville Atlanta Athens Atlanta Athens Richmond Hill Hapeville
Number of Attendees 40 33 38 38 32 30 25 18 36 14 26 15 22 22 17 16 9 37 16 26 28 24 13 22 78 18 32
67
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Local Government Services Division Seminars
Seminars Digest Submission Continued
Exempt Properties Workshop
Fees and Forms Final Accounting and Reporting Procedures
Financial Management Fraud Detection and Prevention GATO Opening Session Georgia Assessment Administration
Legislative Update
Manufactured Housing
Mobile Homes and Timber Motor Vehicle Question and Answer Office Politics Penalties and Ethics Property Tax Question and Answer Regional Exams
Date May 25, 2011 June 30, 2011 August 25-27, 2010 November 17-19, 2010 February 9-11, 2011 May 4-6, 2011 May 11, 2011 September 15, 2010 February 3, 2011 May 11, 2011 August 18, 2010 May 10, 2011 August 23-27, 2010 October 25-29, 2010 February 14-18, 2011 June 20-24, 2011 August 17, 2010 November 17, 2010 October 19-21, 2010 March 22-24, 2011 July 21, 2010 May 12, 2011 August 18, 2010 May 10, 2011 May 12, 2011 October 5-7, 2010 January 4-6, 2011
Location Americus Eastanollee Dublin Athens Atlanta Macon Athens Helen Macon Athens St. Simons Athens Savannah Dahlonega Tifton Atlanta St. Simons Savannah Atlanta Dublin Catoosa Athens St. Simons Athens Athens Atlanta Atlanta
Number of Attendees 24 12 17 29 21 25 68 14 25 57 41 393 23 29 25 18 43 84 17 11 13 143 33 119 145 85 63
68
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Local Government Services Division Seminars
Seminars Regional Exams Continued Reports and Audits
Review of Income
Servicemembers Civil Relief Act and Grant of Year's Support Specialized Assessments Workshop
Technology Update Timber Regulations
Verification of Personal Property Reports WinGAP Administration WinGAP Basic Data Entry
WinGAP Commercial Schedules WinGAP Personal Property WinGAP Residential Pricing Schedules WinGAP Technical Workshop
Date April 12-14, 2011 November 16, 2010 June 28-30, 2011 December 13-15, 2010 March 9-11, 2011 May 11, 2011
July 19-21, 2010 August 23-25, 2010 November 15-17, 2010 February 7-9, 2011 May 2-4, 2011 August 17, 2010 November 2-4, 2010 April 12-14, 2011 November 17-19, 2010 November 15-17, 2010 August 2-6, 2010 October 4-8, 2010 May 2-6, 2011 November 17-19, 2010 April 19-21, 2011 December 14-16, 2010 March 28-April 1, 2011
Location Atlanta Savannah Atlanta Dahlonega Dublin Athens
Jekyll Island Dublin Athens Atlanta Macon St. Simons Ringgold Jekyll Island Athens Athens Dalton Valdosta Dublin Athens Macon Atlanta Waycross
Number of Attendees 94 88 64 10 13 89
12 18 40 27 30 43 15 16 20 21 13 14 14 14 12 12 18
69
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 18
Summary of Net Property Tax Collections by Category (Thousands)
General Property (Real and Tangible Personal)
Public Utilities, Ad Valorem Tax - Railroad Companies
Intangible Recording Fee
Interest and Other Property Tax Revenue
Public Service Commission (Utility Fees)
Total
FY2007 $ 75,170
FY2008 $ 76,445
FY2009 $ 81,377
FY2010 $ 82,111
$
52
$ (1,821)
$
267
$
(7)
$ 1,466
$
227
$
-
$ 1,086
$
343
$
7
$
916
$
484
$ 1,048 $ 74,716
$
-
$ 78,131
$ 1,050 $ 83,856
$ 1,052 $ 84,570
Source: Accounting Unit, Finance Department and Local Government Services Division, Georgia Department of Revenue
FY2011 $ 77,788
$
10
$
952
$ 1,248
$ 1,052 $ 81,050
Table 19
Taxable Values and Tax Rates, State of Georgia for General Property and Public Utilities (Thousands)
FY2006
FY2007
FY2008
FY2009
FY2010
Net Taxable Values
State Rate (per $1,000 value)
0.25
0.25
0.25
0.25
0.25
Grand Total
$ 318,095,398 $ 332,356,035 $ 351,151,399 $ 349,525,150 $ 328,433,850
Public Utilities
$ 12,135,793 $ 11,962,961 $ 12,094,511 $ 12,396,086 $ 12,247,352
General Property (Net of Exemptions)
Total
$ 305,959,605 $ 320,393,073 $ 339,056,888 $ 337,129,064 $ 316,186,498
Real Property
$ 251,602,699 $ 265,769,931 $ 284,700,317 $ 281,570,471 $ 265,713,437
Personal Property
$ 54,356,906 $ 54,623,142 $ 54,356,572 $ 55,558,593 $ 50,473,061
Source: Local Government Services Division, Georgia Department of Revenue
70
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 20
Values of General Property, Public Utilities Dollars by Class of Property (Thousands)
FY2007
FY2008
FY2009
FY2010
FY2011
Net Change FY10 to FY11
General Property
Real Estate
$ 672,012,711 $ 748,722,398 $ 801,315,889 $ 800,613,893 $ 761,882,372 $ (38,731,521)
Motor Vehicles $ 51,793,246 $ 56,323,768 $ 58,969,872 $ 61,254,833 $ 54,108,023 $ (7,146,810)
Other Personal Tangible Property
$ 93,390,207 $ 97,559,908 $ 100,348,960 $ 101,335,464 $ 94,586,464 $
(6,749,000)
Total, Gross Value
$ 817,196,164 $ 902,606,074 $ 960,634,721 $ 963,204,190 $ 910,576,859 $ (52,627,331)
Exemptions, Homestead
Agriculture and Freeport
$ 52,297,151 $ 101,623,390 $ 112,992,501 $ 120,381,530 $ 120,110,614 $
(270,916)
Total Net Taxable General $ 764,899,013 $ 800,982,684 $ 847,642,220 $ 842,822,660 $ 790,466,245 $ (52,356,415) Property
Public Utilities
Railroads
$ 2,109,463 $ 2,041,327 $ 2,076,573 $ 2,007,982 $ 2,059,177 $
51,195
Telephones
$ 6,054,613 $ 6,086,477 $ 5,190,390 $ 4,904,921 $ 4,760,227 $ (144,694)
Electric
$ 19,257,801 $ 19,186,975 $ 20,036,908 $ 21,048,513 $ 22,627,758 $ 1,579,245
Gas
$ 1,336,950 $ 1,317,335 $ 1,322,460 $ 1,376,028 $ 1,354,041 $
(21,987)
Pipeline
$
877,890 $
868,704 $
950,705 $ 1,194,813 $ 1,267,440 $
72,627
Flight Equipment
$ 1,929,916 $ 2,241,622 $ 1,959,534 $ 2,067,154 $ 1,889,867 $ (177,287)
Total Taxable Public Utilities
$ 31,566,633 $ 31,742,440 $ 31,536,570 $ 32,599,411 $ 33,958,510 $
1,359,099
Grand Total Taxable Value
$ 796,465,646 $ 832,725,124 $ 879,178,790 $ 875,422,071 $ 824,424,755 $ (50,997,316)
Note: Since FY2006, valuations of properties have been made at Fair Market Value, replacing Assessed Value method. Source: Local Government Services Division, Georgia Department of Revenue
71
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 21
CY2010 Selected Tax Statistics and Estimates by County
County
Appling Atkinson Bacon Baker Baldwin Banks Barrow Bartow Ben Hill Berrien Bibb Bleckley Brantley Brooks Bryan Bulloch Burke Butts Calhoun Camden Candler Carroll Catoosa Charlton
Assessed Value (Thousands) (i)
County 1% Tax Distribution (Thousands)
General Property
Gross
Net
Net Public Utility
LOST
SPLOST
ELOST
Total
$ 319,931 $ 299,906 $ 362,959 $
3,296 $
3,296 $
3,295 $ 10,870
$ 148,581 $ 123,380 $
7,042 $
674 $
675 $
675 $
2,303
$ 213,172 $ 197,822 $
11,216 $
1,179 $
1,179 $
1,179 $
3,960
$ 158,298 $ 117,535 $
5,451 $
255 $
255 $
255 $
1,047
$ 1,152,233 $ 960,967 $
79,421 $
6,271 $
6,270 $
6,271 $ 21,005
$ 693,077 $ 504,835 $
23,192 $
2,916 $
2,916 $
2,916 $
9,970
$ 1,981,905 $ 1,661,362 $
54,995 $
7,727 $
7,727 $
7,727 $ 26,878
$ 3,081,643 $ 2,669,688 $ 263,827 $ 22,937 $ 22,933 $ 22,938 $ 74,823
$ 379,376 $ 330,183 $
15,984 $
2,315 $
2,315 $
2,315 $
7,670
$ 387,954 $ 270,600 $
16,322 $
1,471 $
1,471 $
1,471 $
5,087
$ 4,650,011 $ 4,183,141 $
96,380 $ 30,352 $
299 $ 30,356 $ 69,936
$ 314,285 $ 255,651 $
9,603 $
1,102 $
1,102 $
1,102 $
3,887
$ 327,849 $ 273,040 $
25,217 $
1,153 $
1,152 $
1,153 $
4,083
$ 634,503 $ 401,610 $
16,386 $
1,082 $
1,082 $
1,082 $
4,298
$ 1,320,817 $ 1,204,777 $
25,879 $
5,044 $
5,043 $
5,044 $ 17,683
$ 1,875,164 $ 1,676,329 $
48,049 $ 10,001 $ 10,000 $ 10,000 $ 33,602
$ 668,688 $ 477,544 $ 1,163,207 $
5,446 $
5,442 $
- $ 13,198
$ 717,425 $ 547,863 $
52,538 $
3,949 $
3,950 $
3,950 $ 13,167
$ 159,102 $ 104,362 $
8,620 $
417 $
417 $
417 $
1,522
$ 1,865,208 $ 1,663,173 $
37,844 $
6,947 $
6,947 $
6,849 $ 24,309
$ 281,301 $ 214,717 $
10,211 $
1,273 $
1,273 $
1,273 $
4,324
$ 2,966,387 $ 2,530,327 $
99,694 $ 15,197 $ 15,197 $ 15,197 $ 51,188
$ 1,719,264 $ 1,436,529 $
37,197 $
8,527 $
8,526 $
8,527 $ 28,774
$ 319,425 $ 247,807 $
22,149 $
1,146 $
1,145 $
1,146 $
4,027
72
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 21 Continued
CY2010 Selected Tax Statistics and Estimates by County
Assessed Value (Thousands) (i)
County 1% Tax Distribution (Thousands)
County
General Property
Gross
Net
Net Public Utility
LOST
SPLOST
ELOST
Total
Chatham
$ 13,672,786 $ 11,805,996 $ 222,393 $ 57,406 $ 57,404 $ 57,283 $ 197,794
Chattahoochee $ 66,036 $ 55,624 $
4,813 $
1,096 $
1,096 $
1,100 $
3,419
Chattooga $ 562,889 $ 441,879 $
15,653 $
2,355 $
2,355 $
2,355 $
8,086
Cherokee
$ 8,100,451 $ 7,033,879 $ 146,101 $
- $ 28,055 $ 28,056 $ 71,392
Clarke
$ 3,782,437 $ 3,271,522 $
72,418 $ 20,083 $ 20,083 $ 20,083 $ 67,375
Clay
$ 143,325 $ 99,179 $
4,601 $
256 $
256 $
256 $
1,016
Clayton
$ 7,155,434 $ 6,442,304 $ 907,396 $ 45,312 $ 42,946 $ 45,308 $ 148,070
Clinch
$ 255,792 $ 219,178 $
18,178 $
739 $
739 $
738 $
2,710
Cobb
$ 30,848,126 $ 27,002,310 $ 580,227 $
- $ 122,416 $ 122,309 $ 303,155
Coffee
$ 1,000,354 $ 776,670 $
33,242 $
5,487 $
5,486 $
5,482 $ 18,266
Colquitt
$ 1,000,542 $ 789,303 $
32,065 $
5,442 $
5,433 $
5,439 $ 18,136
Columbia
$ 4,363,553 $ 4,102,451 $
59,681 $ 18,438 $ 18,437 $ 18,437 $ 63,838
Cook
$ 423,025 $ 300,148 $
16,952 $
1,827 $
1,827 $
1,827 $
6,221
Coweta
$ 4,430,960 $ 3,833,073 $ 176,953 $ 18,906 $ 18,905 $ 18,907 $ 65,159
Crawford
$ 342,475 $ 275,210 $
14,274 $
596 $
596 $
593 $
2,418
Crisp
$ 606,866 $ 498,725 $
12,070 $
3,889 $
3,889 $
3,889 $ 12,784
Dade
$ 501,708 $ 410,030 $
17,987 $
2,253 $
2,253 $
2,253 $
7,687
Dawson
$ 1,651,667 $ 1,353,565 $
24,623 $
5,678 $
5,678 $
5,679 $ 20,065
Decatur Dekalb (ii)
$ 991,371 $ 760,210 $ $ 25,391,946 $ 23,248,942 $
32,857 $ 366,204 $
4,681 $ 91,208 $
4,681 $
4,681 $ 15,828
- $ 102,041 $ 242,256
Dodge
$ 437,924 $ 346,612 $
20,121 $
2,106 $
2,107 $
2,106 $
7,124
Dooly
$ 283,079 $ 222,641 $
17,386 $
1,549 $
1,549 $
1,549 $
5,171
Dougherty
$ 2,159,834 $ 1,877,064 $
63,208 $ 16,639 $ 16,638 $ 16,638 $ 54,015
Douglas
$ 4,043,180 $ 3,504,464 $ 115,050 $ 20,741 $ 13,121 $ 20,744 $ 62,268
73
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 21 Continued
CY2010 Selected Tax Statistics and Estimates by County
County
Early Echols Effingham Elbert Emanuel Evans Fannin Fayette Floyd Forsyth Franklin Fulton (iii) Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham Hall Hancock Haralson Harris
Assessed Value (Thousands) (i)
County 1% Tax Distribution (Thousands)
General Property
Gross
Net
Net Public Utility
LOST
SPLOST
ELOST
Total
$ 486,497 $ 360,472 $
19,174 $
1,755 $
1,755 $
1,755 $
6,130
$ 103,536 $ 91,502 $
7,196 $
163 $
163 $
163 $
690
$ 1,805,541 $ 1,531,637 $ 145,986 $
8,401 $
8,402 $
8,402 $ 28,688
$ 613,352 $ 473,482 $
23,803 $
2,324 $
2,324 $
2,324 $
8,083
$ 504,444 $ 394,838 $
17,935 $
2,631 $
2,631 $
2,631 $
8,811
$ 254,552 $ 227,306 $
7,239 $
1,295 $
1,295 $
1,295 $
4,373
$ 1,305,748 $ 1,075,261 $
19,469 $
3,309 $
3,309 $
3,309 $ 12,329
$ 5,209,393 $ 4,400,522 $
73,325 $ 19,085 $
7,105 $ 18,917 $ 54,789
$ 2,793,680 $ 2,609,530 $ 366,841 $ 14,772 $ 14,773 $ 14,769 $ 50,084
$ 9,793,258 $ 8,459,027 $ 105,671 $ 27,489 $ 27,485 $ 27,490 $ 100,822
$ 900,486 $ 593,451 $
22,521 $
3,022 $
3,022 $
3,022 $ 10,582
$ 54,152,356 $ 50,401,314 $ 1,067,474 $ 215,857 $ 112,990 $ 215,921 $ 650,388
$ 1,591,370 $ 1,249,429 $
24,514 $
3,667 $
3,665 $
3,666 $ 13,864
$ 98,267 $ 66,679 $
7,604 $
248 $
248 $
248 $
917
$ 5,767,341 $ 5,024,104 $
86,679 $ 17,843 $ 17,841 $ 17,812 $ 64,375
$ 2,082,318 $ 1,674,104 $
36,919 $
8,322 $
8,320 $
8,322 $ 28,757
$ 740,798 $ 525,573 $
17,661 $
2,647 $
2,643 $
2,644 $
9,218
$ 1,867,090 $ 1,515,555 $
28,395 $
3,349 $
3,349 $
3,349 $ 13,457
$ 31,163,220 $ 27,799,387 $ 451,802 $
- $ 129,377 $ 129,375 $ 318,166
$ 1,558,183 $ 1,153,687 $