- 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 $
53,187 $
5,098 $
5,098 $
5,099 $ 18,060
$ 7,315,950 $ 6,282,223 $ 116,714 $ 24,765 $ 24,755 $ 24,756 $ 87,991
$ 440,641 $ 338,868 $
37,900 $
451 $
449 $
453 $
2,170
$ 805,554 $ 655,936 $
42,249 $
3,617 $
3,617 $
3,617 $ 12,353
$ 1,381,317 $ 1,160,138 $
84,724 $
2,512 $
2,512 $
2,512 $ 10,162
74
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 21 Continued
CY2010 Selected Tax Statistics and Estimates by County
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
Assessed Value (Thousands) (i)
County 1% Tax Distribution (Thousands)
General Property
Gross
Net
Net Public Utility
LOST
SPLOST
ELOST
Total
$ 1,094,688 $ 858,291 $
31,313 $
2,937 $
2,937 $
2,937 $ 10,795
$ 317,924 $ 240,272 $ 159,247 $
5,465 $
5,465 $
5,465 $ 17,111
$ 6,777,809 $ 5,640,591 $ 127,334 $ 28,011 $ 27,999 $ 28,011 $ 96,566
$ 3,804,590 $ 3,448,467 $
95,110 $ 21,458 $ 21,457 $ 21,458 $ 71,721
$ 289,236 $ 194,532 $
16,926 $
664 $
664 $
664 $
2,494
$ 2,610,763 $ 2,104,416 $
77,120 $
8,493 $
8,514 $
8,493 $ 30,291
$ 546,461 $ 365,862 $
26,684 $
898 $
897 $
898 $
3,633
$ 287,583 $ 242,102 $
13,986 $
1,970 $
1,970 $
1,970 $
6,452
$ 506,379 $ 370,908 $
39,968 $
2,056 $
2,054 $
2,057 $
7,084
$ 231,405 $ 179,676 $
14,652 $
752 $
753 $
752 $
2,683
$ 215,885 $ 147,699 $
7,654 $
554 $
554 $
554 $
2,033
$ 833,944 $ 686,954 $
51,619 $
2,515 $
2,515 $
2,515 $
9,118
$ 540,177 $ 425,302 $
18,557 $
1,850 $
1,850 $
1,850 $
6,534
$ 194,473 $ 149,138 $
6,886 $
546 $
546 $
546 $
1,990
$ 1,262,695 $ 1,052,120 $
46,958 $
8,296 $
8,287 $
8,298 $ 27,243
$ 938,744 $ 830,022 $
19,687 $
3,484 $
3,484 $
3,484 $ 12,240
$ 1,277,097 $ 1,122,236 $
42,949 $
8,476 $
8,476 $
8,476 $ 27,870
$ 323,723 $ 266,436 $
9,615 $
721 $
721 $
721 $
2,763
$ 264,271 $ 225,946 $
10,930 $
499 $
499 $
499 $
1,998
$ 3,005,917 $ 2,627,031 $
80,160 $ 21,574 $ 21,575 $ 21,576 $ 70,438
$ 1,521,956 $ 1,081,008 $
21,634 $
2,995 $
2,994 $
2,994 $ 11,608
$ 401,362 $ 282,327 $
26,531 $
1,241 $
1,241 $
1,241 $
4,434
$ 765,857 $ 582,976 $
45,355 $
1,975 $
1,975 $
1,975 $
7,318
$ 265,879 $ 195,113 $
9,013 $
466 $
466 $
466 $
1,868
75
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
McDuffie
$ 647,530 $ 528,319 $
23,222 $
3,699 $
3,699 $
3,699 $ 12,295
McIntosh
$ 498,551 $ 452,927 $
17,121 $
1,455 $
1,455 $
1,436 $
5,315
Meriwether $ 736,187 $ 500,315 $
24,321 $
1,648 $
1,648 $
1,649 $
6,206
Miller
$ 176,829 $ 144,155 $
6,045 $
644 $
644 $
642 $
2,257
Mitchell
$ 667,968 $ 506,995 $
27,264 $
2,493 $
2,493 $
2,493 $
8,681
Monroe
$ 1,122,242 $ 866,875 $ 531,922 $
5,177 $
5,177 $
5,177 $ 18,052
Montgomery $ 237,528 $ 182,982 $
8,172 $
587 $
586 $
587 $
2,188
Morgan
$ 1,190,688 $ 782,931 $
24,306 $
3,457 $
3,456 $
3,453 $ 12,363
Murray
$ 966,227 $ 848,238 $
Muscogee (v) $ 5,038,155 $ 4,668,517 $
30,969 $ 115,379 $
4,183 $ 34,973 $
4,182 $ 124 $
4,183 $ 14,394 30,732 $ 106,456
Newton
$ 2,670,046 $ 2,292,132 $
58,483 $
9,916 $
9,915 $
9,916 $ 34,767
Oconee
$ 1,834,984 $ 1,448,978 $
31,772 $
4,918 $
4,916 $
4,918 $ 18,068
Oglethorpe $ 518,370 $ 382,081 $
12,189 $
794 $
794 $
794 $
3,295
Paulding
$ 3,498,249 $ 3,029,432 $
88,174 $ 13,619 $ 13,619 $ 13,619 $ 47,473
Peach
$ 698,128 $ 598,046 $
17,488 $
3,554 $
3,553 $
3,560 $ 11,981
Pickens
$ 1,517,115 $ 1,298,522 $
32,066 $
3,812 $
3,812 $
3,812 $ 14,284
Pierce
$ 442,235 $ 372,001 $
16,427 $
1,877 $
1,877 $
1,877 $
6,461
Pike
$ 578,148 $ 438,155 $
9,326 $
1,007 $
868 $
1,007 $
3,909
Polk
$ 994,082 $ 810,826 $
82,700 $
4,796 $
4,796 $
4,795 $ 16,274
Pulaski
$ 263,156 $ 226,878 $
9,221 $
920 $
920 $
920 $
3,260
Putnam
$ 1,563,227 $ 1,315,988 $ 145,672 $
4,326 $
4,325 $
4,325 $ 16,001
Quitman
$ 117,100 $ 76,335 $
2,175 $
230 $
230 $
230 $
887
Rabun
$ 1,284,722 $ 1,180,023 $ 451,533 $
3,087 $
3,087 $
3,087 $ 12,177
Randolph
$ 221,782 $ 161,001 $
7,430 $
806 $
806 $
807 $
2,810
76
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
Richmond
$ 4,973,532 $ 4,231,793 $ 139,490 $ 36,318 $ 36,314 $ 36,321 $ 118,297
Rockdale (vi) $ 2,941,050 $ 2,582,363 $
65,235 $ 12,214 $ 13,710 $ 13,716 $ 45,229
Schley
$ 146,776 $ 102,984 $
3,798 $
319 $
318 $
319 $
1,209
Screven
$ 455,894 $ 347,596 $
23,999 $
1,566 $
1,566 $
1,566 $
5,525
Seminole
$ 329,743 $ 220,938 $
10,323 $
1,184 $
1,178 $
1,184 $
4,107
Spalding
$ 1,620,111 $ 1,332,894 $
59,412 $
8,370 $
8,391 $
8,372 $ 28,146
Stephens
$ 791,714 $ 631,562 $
23,354 $
3,356 $
3,355 $
3,356 $ 11,514
Stewart
$ 143,750 $ 121,603 $
6,422 $
370 $
370 $
370 $
1,383
Sumter
$ 799,835 $ 673,366 $
34,427 $
4,188 $
4,185 $
4,188 $ 14,068
Talbot
$ 321,377 $ 203,922 $
21,144 $
603 $
603 $
603 $
2,356
Taliaferro
$ 108,246 $ 54,779 $
3,337 $
95 $
100 $
100 $
462
Tattnall
$ 461,748 $ 369,875 $
23,198 $
1,888 $
1,889 $
1,888 $
6,520
Taylor
$ 279,380 $ 186,024 $
17,615 $
830 $
831 $
830 $
2,975
Telfair
$ 301,320 $ 238,726 $
11,922 $
1,112 $
1,112 $
1,112 $
3,888
Terrell
$ 303,897 $ 219,903 $
12,016 $
935 $
935 $
935 $
3,341
Thomas
$ 1,862,506 $ 1,504,735 $
23,877 $
7,129 $
7,102 $
7,119 $ 24,741
Tift
$ 1,096,426 $ 894,453 $
35,553 $
8,424 $
8,424 $
8,424 $ 27,299
Toombs
$ 628,462 $ 550,171 $
26,912 $
4,570 $
4,570 $
4,569 $ 14,916
Towns (vii)
$ 1,006,151 $ 851,142 $
15,316 $
1,661 $
1,661 $
1,659 $
6,854
Treutlen
$ 137,597 $ 99,492 $
7,347 $
458 $
458 $
457 $
1,617
Troup
$ 2,495,108 $ 2,133,973 $
45,337 $ 10,590 $ 10,581 $ 10,590 $ 36,435
Turner
$ 286,601 $ 183,803 $
15,747 $
898 $
898 $
898 $
3,181
Twiggs
$ 295,641 $ 209,386 $
17,067 $
682 $
682 $
678 $
2,564
Union
$ 1,468,206 $ 1,203,279 $
18,765 $
3,235 $
3,234 $
3,235 $ 12,394
77
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
Upson
$ 748,971 $ 574,100 $
27,825 $
3,162 $
3,162 $
3,161 $ 10,835
Walker
$ 1,497,176 $ 1,253,828 $
33,146 $
5,256 $
5,256 $
5,256 $ 18,552
Walton
$ 2,904,330 $ 2,393,845 $
77,522 $
9,105 $
9,101 $
9,107 $ 32,688
Ware
$ 678,922 $ 589,477 $
61,122 $
6,599 $
6,599 $
6,600 $ 21,127
Warren
$ 178,777 $ 125,651 $
15,291 $
556 $
556 $
556 $
1,986
Washington $ 817,020 $ 681,798 $
46,816 $
3,166 $
3,166 $
3,172 $ 11,051
Wayne
$ 888,674 $ 695,888 $
31,831 $
3,969 $
3,969 $
3,930 $ 13,484
Webster
$ 110,085 $ 72,426 $
3,530 $
169 $
190 $
190 $
734
Wheeler
$ 152,365 $ 111,493 $
9,685 $
489 $
2$
489 $
1,253
White
$ 1,186,284 $ 981,471 $
21,797 $
3,275 $
3,275 $
3,275 $ 12,016
Whitfield
$ 3,274,326 $ 3,010,930 $
72,131 $ 16,826 $ 16,775 $ 16,965 $ 56,923
Wilcox
$ 154,994 $ 131,357 $
8,388 $
479 $
478 $
478 $
1,730
Wilkes
$ 444,961 $ 309,234 $
29,509 $
1,344 $
1,344 $
1,345 $
4,816
Wilkinson
$ 416,343 $ 358,298 $
22,506 $
1,772 $
1,772 $
1,772 $
6,112
Worth
$ 704,295 $ 457,875 $
18,565 $
1,658 $
1,658 $
1,658 $
6,153
State Total (viii) $364,460,912 $316,416,662 $ 12,247,360 $ 1,145,259 $ 1,133,680 $ 1,530,802 $ 4,751,744
Note: (i) Net Digest amounts reflect state homestead exemption requirements only. Some counties have expanded homestead exemptions for local taxing purposes. (ii) $91,208 in HOST for DeKalb County is located in LOST column. (iii) $112,990 in OTHER LOST for Fulton County is located in SPLOST column. (v) $30,806 in OTHER LOST for Muscogee County is added to Total column. (vi) $12,214 in HOST for Rockdale County is located in LOST column. (vii) $1,661 in OTHER LOST for Towns County is located in SPLOST column. (viii) HOST State Total is $103,422 and OTHER LOST State Total is $145,456.
Source: Local Government Services Division, Georgia Department of Revenue
78
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 22
Three Economic Indicators by County with Rankings and Per Capita Amounts
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
2009 Population Estimates
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
Master Economic
Rank
84 143 125 153
50 90 34 18 103 112 13 117 115 108 46 33 60 77 149 39 120 25 36 122
2010 County 1% Distribution
2009 AGI Reported on Georgia Returns
(Thousands)
Rank
(Thousands)
$
9,887
75
$ 222,588
$
2,024
135
$
71,503
$
3,538
116
$ 121,917
$
766
154
$
36,938
$
18,812
45
$ 527,584
$
8,749
84
$ 232,797
$
23,180
41
$ 1,048,071
$
68,808
12
$ 1,544,990
$
6,945
92
$ 188,515
$
4,412
109
$ 190,248
$
61,007
15
$ 2,473,854
$
3,307
120
$ 166,638
$
3,457
117
$ 189,843
$
3,245
122
$ 169,087
$
15,131
53
$ 589,355
$
30,002
30
$ 857,391
$
10,888
67
$ 284,818
$
11,849
62
$ 306,450
$
1,250
149
$
53,683
$
20,743
43
$ 592,871
$
3,818
113
$ 128,588
$
45,591
24
$ 1,622,123
$
25,581
33
$ 890,930
$
3,438
118
$ 101,170
79
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
2009 AGI Reported on Georgia Returns
Rank 95
144 122 153
51 93 31 21 107 105 14 110 106 108 45 37 79 76 149 44 116 20 36 131
2010 Net Property and Utility Digest
(Thousands) $ 662,865 $ 130,422 $ 209,038 $ 122,986 $ 1,040,388 $ 528,027 $ 1,716,357 $ 2,933,515 $ 346,167 $ 286,922 $ 4,279,521 $ 265,254 $ 298,257 $ 417,996 $ 1,230,656 $ 1,724,378 $ 1,640,751 $ 600,401 $ 112,982 $ 1,701,017 $ 224,928 $ 2,630,021 $ 1,473,726 $ 269,956
Rank 76
146 134 148
59 88 34 24 111 117 15 120 115 98 52 33 38 83 150 36 132 27 43 119
Per Capita Amounts of Three Indicators (Thousands)
1% Sales Tax Distribution
Income Reported
Net Digest
$
549
$
12,358
$
36,803
$
246
$
8,688
$
15,847
$
334
$
11,501
$
19,719
$
211
$
10,156
$
33,815
$
406
$
11,386
$
22,453
$
521
$
13,858
$
31,432
$
321
$
14,525
$
23,786
$
715
$
16,057
$
30,489
$
395
$
10,731
$
19,706
$
259
$
11,162
$
16,834
$
391
$
15,852
$
27,422
$
257
$
12,963
$
20,634
$
221
$
12,136
$
19,066
$
198
$
10,339
$
25,559
$
465
$
18,101
$
37,798
$
433
$
12,388
$
24,914
$
478
$
12,494
$
71,972
$
486
$
12,564
$
24,615
$
198
$
8,513
$
17,917
$
430
$
12,281
$
35,235
$
357
$
12,040
$
21,061
$
397
$
14,133
$
22,914
$
399
$
13,913
$
23,014
$
321
$
9,433
$
25,171
80
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 22 Continued
Three Economic Indicators by County with Rankings and Per Capita Amounts
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
2009 Population Estimates
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
Master Economic
Rank
5 147
87 10 20 154
7 135
3 54 52 14 104 16 121 81 97 48 64
4 102 113
29 19
2010 County 1% Distribution
2009 AGI Reported on Georgia Returns
(Thousands)
Rank
(Thousands)
$ 172,093
5
$ 4,662,755
$
3,292
121
$
31,733
$
7,066
90
$ 314,251
$
56,111
18
$ 4,792,002
$
60,248
16
$ 1,504,659
$
769
153
$
26,415
$ 133,565
6
$ 3,169,448
$
2,217
132
$
73,320
$ 244,725
3
$ 17,305,822
$
16,455
47
$ 455,627
$
16,314
49
$ 530,671
$
55,312
19
$ 2,629,219
$
5,481
101
$ 195,803
$
56,718
17
$ 2,410,116
$
1,786
139
$ 158,194
$
11,666
63
$ 273,597
$
6,758
93
$ 193,790
$
17,035
46
$ 396,678
$
14,043
56
$ 332,587
$ 193,249
4
$ 14,202,286
$
6,319
94
$ 220,435
$
4,648
108
$ 196,905
$
49,915
23
$ 1,221,592
$
54,605
20
$ 2,141,076
81
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
2009 AGI Reported on Georgia Returns
Rank 7
155 74 5 22
156 10
143 2
56 50 13 102 17 112 81 103 59 71
4 97 101 30 19
2010 Net Property and Utility Digest
(Thousands)
$ 12,028,389
$
60,437
$ 457,532
$ 7,179,980
$ 3,343,940
$ 103,780
$ 7,349,700
$ 237,356
$ 27,582,537
$ 809,912
$ 821,368
$ 4,162,132
$ 317,100
$ 4,010,026
$ 289,484
$ 510,795
$ 428,017
$ 1,378,188
$ 793,067
$ 23,615,146
$ 366,733
$ 240,027
$ 1,940,272
$ 3,619,514
Rank 5
158 94 8 20
153 7
124 3
68 67 16 113 17 116 90 97 47 70
4 110 123
32 18
Per Capita Amounts of Three Indicators (Thousands)
1% Sales Tax Distribution
Income Reported
Net Digest
$
670
$
18,144
$
46,805
$
229
$
2,203
$
4,196
$
265
$
11,806
$
17,188
$
261
$
22,280
$
33,382
$
518
$
12,933
$
28,742
$
247
$
8,486
$
33,338
$
484
$
11,493
$
26,651
$
317
$
10,492
$
33,966
$
342
$
24,214
$
38,594
$
403
$
11,149
$
19,818
$
358
$
11,639
$
18,014
$
490
$
23,276
$
36,847
$
330
$
11,793
$
19,099
$
446
$
18,961
$
31,547
$
146
$
12,924
$
23,651
$
525
$
12,319
$
22,998
$
419
$
12,016
$
26,540
$
755
$
17,587
$
61,103
$
487
$
11,533
$
27,501
$
259
$
19,005
$
31,602
$
320
$
11,162
$
18,570
$
393
$
16,660
$
20,309
$
521
$
12,744
$
20,241
$
421
$
16,508
$
27,906
82
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 22 Continued
Three Economic Indicators by County with Rankings and Per Capita Amounts
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
2009 Population Estimates
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
Master Economic
Rank
109 155
35 91 92 118 74 15 26
6 85
1 61 156 21 37 86 62
2 49
9 132
67 58
2010 County 1% Distribution
(Thousands)
$
5,264
$
488
$
25,205
$
6,973
$
7,894
$
3,884
$
9,928
$
45,106
$
44,314
$
82,464
$
9,066
$ 544,767
$
10,999
$
745
$
53,496
$
24,964
$
7,933
$
10,046
$ 258,752
$
15,295
$
74,276
$
1,353
$
10,850
$
7,536
Rank 103 158 37 91 86 112 74 25 26 10 81 1 66 155 21 39 85 73 2 52 11 148 68 88
2009 AGI Reported on Georgia Returns
(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
83
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
2009 AGI Reported on Georgia Returns
Rank 119 152 35 89 92 114 86 11 25 6 85 1 68 154 28 40 83 75 3 47 9 137 61 43
2010 Net Property and Utility Digest
(Thousands)
$ 379,646
$
98,698
$ 1,677,623
$ 497,285
$ 412,773
$ 234,545
$ 1,094,730
$ 4,473,847
$ 2,976,371
$ 8,564,698
$ 615,972
$ 51,468,788
$ 1,273,943
$
74,283
$ 5,110,783
$ 1,711,023
$ 543,234
$ 1,543,950
$ 28,251,189
$ 1,206,874
$ 6,398,937
$ 376,768
$ 698,185
$ 1,244,862
Rank 107 154 37 91 99 127 58 13 23 6 80 1 50 157 11 35 86 40 2 54 9 108 75 51
Per Capita Amounts of Three Indicators (Thousands)
1% Sales Tax Distribution
Income Reported
Net Digest
$
455
$
10,684
$
32,819
$
116
$
8,843
$
23,427
$
471
$
16,675
$
31,333
$
342
$
12,098
$
24,410
$
342
$
10,493
$
17,888
$
332
$
11,203
$
20,055
$
433
$
11,048
$
47,711
$
422
$
27,145
$
41,895
$
460
$
14,976
$
30,923
$
473
$
27,169
$
49,076
$
417
$
11,907
$
28,323
$
527
$
26,413
$
49,788
$
379
$
11,799
$
43,897
$
266
$
11,755
$
26,520
$
696
$
17,665
$
66,529
$
468
$
13,972
$
32,107
$
315
$
10,658
$
21,568
$
638
$
19,792
$
98,072
$
320
$
19,641
$
34,957
$
351
$
13,238
$
27,672
$
396
$
17,496
$
34,083
$
147
$
8,789
$
40,869
$
376
$
13,096
$
24,167
$
250
$
20,997
$
41,305
84
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 22 Continued
Three Economic Indicators by County with Rankings and Per Capita Amounts
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
2009 Population Estimates
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
Master Economic
Rank
78 88
8 17 129 32 111 106 98 136 142 71 96 144 44 59 42 128 133 22 65 119 83 140
2010 County 1% Distribution
2009 AGI Reported on Georgia Returns
(Thousands)
Rank
(Thousands)
$
8,811
83
$ 302,504
$
16,394
48
$ 129,887
$
84,021
9
$ 3,674,481
$
64,373
14
$ 2,390,373
$
1,993
136
$ 123,740
$
25,499
34
$ 971,979
$
2,694
127
$ 201,269
$
5,909
97
$ 167,208
$
6,167
95
$ 200,416
$
2,257
131
$
77,480
$
1,662
142
$
78,845
$
7,546
87
$ 459,439
$
5,550
100
$ 222,375
$
1,639
143
$
74,441
$
24,881
40
$ 670,613
$
10,451
70
$ 579,176
$
25,427
35
$ 563,952
$
2,163
133
$
99,961
$
1,497
144
$ 107,413
$
64,724
13
$ 1,438,658
$
8,983
82
$ 380,482
$
3,724
114
$ 112,592
$
5,924
96
$ 374,413
$
1,398
146
$
88,075
85
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
2009 AGI Reported on Georgia Returns
Rank 77
115 8
18 118
33 99 109 100 139 138 55 96 141 42 46 48 132 129 26 60 126 62 135
2010 Net Property and Utility Digest
(Thousands) $ 889,604 $ 399,519 $ 5,767,925 $ 3,543,577 $ 211,458 $ 2,181,536 $ 392,546 $ 256,088 $ 410,876 $ 194,328 $ 155,353 $ 738,573 $ 443,859 $ 156,024 $ 1,099,078 $ 849,709 $ 1,165,185 $ 276,051 $ 236,876 $ 2,707,191 $ 1,102,642 $ 308,858 $ 628,331 $ 204,126
Rank 63
101 10 19
133 30
104 121 100 138 142
71 96 141 57 66 55 118 125 25 56 114 79 135
Per Capita Amounts of Three Indicators (Thousands)
1% Sales Tax Distribution
Income Reported
Net Digest
$
366
$
12,569
$
36,964
$
1,422
$
11,267
$
34,656
$
430
$
18,808
$
29,523
$
474
$
17,613
$
26,110
$
198
$
12,269
$
20,965
$
401
$
15,296
$
34,331
$
193
$
14,425
$
28,133
$
433
$
12,242
$
18,749
$
374
$
12,163
$
24,935
$
267
$
9,169
$
22,997
$
179
$
8,478
$
16,705
$
272
$
16,562
$
26,625
$
316
$
12,671
$
25,291
$
195
$
8,838
$
18,524
$
515
$
13,886
$
22,758
$
304
$
16,832
$
24,694
$
409
$
9,069
$
18,737
$
273
$
12,633
$
34,886
$
122
$
8,780
$
19,362
$
606
$
13,469
$
25,345
$
326
$
13,822
$
40,055
$
279
$
8,443
$
23,160
$
210
$
13,262
$
22,256
$
200
$
12,591
$
29,182
86
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 22 Continued
Three Economic Indicators by County with Rankings and Per Capita Amounts
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
2009 Population Estimates
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
Master Economic
Rank
79 105
94 141
89 47 138 70 57 11 28 41 114 23 72 51 99 101 53 124 55 157 73 139
2010 County 1% Distribution
2009 AGI Reported on Georgia Returns
(Thousands)
Rank
(Thousands)
$
11,096
65
$ 282,146
$
4,346
110
$ 142,102
$
4,945
106
$ 252,965
$
1,930
137
$
82,127
$
7,478
89
$ 247,743
$
15,531
51
$ 490,496
$
1,759
140
$
98,255
$
10,365
71
$ 345,589
$
12,548
60
$ 449,878
$
96,634
8
$ 2,866,471
$
29,746
31
$ 1,457,834
$
14,752
54
$ 973,542
$
2,382
130
$ 193,631
$
40,857
27
$ 2,419,503
$
10,667
69
$ 364,755
$
11,437
64
$ 520,235
$
5,631
99
$ 244,370
$
2,883
123
$ 291,119
$
14,386
55
$ 505,280
$
2,761
125
$ 122,963
$
12,976
58
$ 315,559
$
691
156
$
17,094
$
9,261
80
$ 209,833
$
2,419
129
$
71,379
87
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
2009 AGI Reported on Georgia Returns
Rank 80
113 87
136 88 54
133 67 57 12 24 32
104 16 64 52 91 78 53
120 73
158 98
145
2010 Net Property and Utility Digest
(Thousands)
$ 551,541
$ 470,048
$ 524,636
$ 150,200
$ 534,259
$ 1,398,797
$ 191,154
$ 807,237
$ 879,207
$ 4,783,896
$ 2,350,615
$ 1,480,750
$ 394,270
$ 3,117,606
$ 615,534
$ 1,330,588
$ 388,428
$ 447,481
$ 893,526
$ 236,099
$ 1,461,660
$
78,510
$ 1,631,556
$ 168,431
Rank 85 93 89
143 87 45
139 69 64 12 29 42
102 21 81 48
105 95 62
126 44
155 39
140
Per Capita Amounts of Three Indicators (Thousands)
1% Sales Tax Distribution
Income Reported
Net Digest
$
508
$
12,906
$
25,228
$
382
$
12,489
$
41,312
$
217
$
11,103
$
23,028
$
310
$
13,187
$
24,117
$
314
$
10,409
$
22,448
$
611
$
19,292
$
55,017
$
197
$
11,003
$
21,406
$
552
$
18,421
$
43,027
$
309
$
11,075
$
21,644
$
507
$
15,054
$
25,124
$
298
$
14,587
$
23,519
$
443
$
29,218
$
44,440
$
166
$
13,514
$
27,517
$
299
$
17,705
$
22,814
$
391
$
13,387
$
22,591
$
366
$
16,640
$
42,560
$
303
$
13,152
$
20,906
$
163
$
16,428
$
25,251
$
340
$
11,946
$
21,125
$
279
$
12,424
$
23,856
$
633
$
15,397
$
71,318
$
260
$
6,429
$
29,526
$
558
$
12,632
$
98,221
$
337
$
9,941
$
23,458
88
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 22 Continued
Three Economic Indicators by County with Rankings and Per Capita Amounts
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
2009 Population Estimates
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
Master Economic
Rank
12 27 152 107 126 38 75 150 63 137 159 100 134 123 127 40 45 68 95 148 31 130 131 76
2010 County 1% Distribution
2009 AGI Reported on Georgia Returns
(Thousands)
Rank
(Thousands)
$ 108,952
7
$ 2,423,350
$
39,640
28
$ 1,347,160
$
956
152
$
57,869
$
4,697
107
$ 166,298
$
3,546
115
$ 106,924
$
25,133
38
$ 833,914
$
10,067
72
$ 341,239
$
1,111
150
$
41,228
$
12,560
59
$ 368,939
$
1,810
138
$
74,371
$
296
159
$
14,346
$
5,665
98
$ 230,095
$
2,492
128
$
95,152
$
3,336
119
$ 112,271
$
2,806
124
$ 117,001
$
21,349
42
$ 684,578
$
25,272
36
$ 563,630
$
13,710
57
$ 354,869
$
4,981
104
$ 124,156
$
1,373
147
$
65,157
$
31,761
29
$ 955,797
$
2,695
126
$ 118,929
$
2,042
134
$ 111,677
$
9,704
77
$ 246,100
89
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
2009 AGI Reported on Georgia Returns
Rank 15 29
148 111 130
38 69 151 63 142 159 94 134 127 125 41 49 65 117 146 34 124 128 90
2010 Net Property and Utility Digest
(Thousands)
$ 4,371,283
$ 2,647,598
$ 106,782
$ 371,595
$ 231,261
$ 1,392,306
$ 654,916
$ 128,025
$ 707,793
$ 225,066
$
58,116
$ 393,073
$ 203,639
$ 250,648
$ 231,919
$ 1,528,612
$ 930,006
$ 577,083
$ 866,458
$ 106,839
$ 2,179,310
$ 199,550
$ 226,453
$ 1,222,044
Rank 14 26
152 109 129
46 77 147 74 131 159 103 136 122 128 41 61 84 65 151 31 137 130 53
Per Capita Amounts of Three Indicators (Thousands)
1% Sales Tax Distribution
Income Reported
Net Digest
$
545
$
12,131
$
21,882
$
469
$
15,930
$
31,307
$
221
$
13,380
$
24,689
$
312
$
11,047
$
24,684
$
390
$
11,758
$
25,430
$
388
$
12,887
$
21,517
$
392
$
13,278
$
25,483
$
244
$
9,045
$
28,088
$
391
$
11,499
$
22,061
$
285
$
11,703
$
35,416
$
163
$
7,917
$
32,073
$
231
$
9,394
$
16,048
$
290
$
11,081
$
23,715
$
261
$
8,777
$
19,594
$
272
$
11,337
$
22,473
$
462
$
14,822
$
33,095
$
588
$
13,120
$
21,649
$
490
$
12,692
$
20,640
$
452
$
11,277
$
78,697
$
194
$
9,232
$
15,137
$
491
$
14,783
$
33,708
$
291
$
12,852
$
21,564
$
202
$
11,045
$
22,397
$
457
$
11,580
$
57,503
90
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 22 Continued
Three Economic Indicators by County with Rankings and Per Capita Amounts
County
2009 Population Estimates
Upson
27,551
Walker
64,983
Walton
87,311
Ware
35,914
Warren
5,755
Washington
20,879
Wayne
29,407
Webster
2,192
Wheeler
7,010
White
25,294
Whitfield
93,698
Wilcox
8,895
Wilkes
10,268
Wilkinson
10,076
Worth
21,214
Other
N/A
Total
9,829,211
Aggregated Per Capita Amounts
Master Economic
Rank
80 43 30 56 146 82 66 158 151 69 24 145 116 110 93
2010 County 1% Distribution
(Thousands)
$
9,484
$
15,768
$
27,312
$
19,797
$
1,667
$
9,505
$
11,868
$
548
$
979
$
9,826
$
50,566
$
1,435
$
4,032
$
5,315
$
4,973
Rank 79 50 32 44
141 78 61
157 151
76 22 145 111 102 105
$ 4,058,619
2009 AGI Reported on Georgia Returns
(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
Note: Population figures gleaned from Governor's Office of Planning & Budget website (opb.georgia.gov) where estimates are provided under the heading Census Data; figures are estimated as of December 2011.
Sources: Local Government Services and Information Technology Division, Georgia Department of Revenue; Office of Planning & Budget (opb.georgia.gov) where links to population data can be found.
91
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
2009 AGI Reported on Georgia Returns
Rank 72 39 27 58
147 84 66
157 150
70 23 140 123 121 82
2010 Net Property and Utility Digest
(Thousands)
$ 601,925
$ 1,286,974
$ 2,471,367
$ 650,599
$ 140,942
$ 728,614
$ 727,719
$
75,956
$ 121,178
$ 1,003,268
$ 3,083,061
$ 139,745
$ 338,743
$ 380,804
$ 476,440
Rank 82 49 28 78
144 72 73
156 149
60 22 145 112 106 92
Per Capita Amounts of Three Indicators (Thousands)
1% Sales Tax Distribution
Income Reported
Net Digest
$
344
$
12,061
$
21,848
$
243
$
12,319
$
19,805
$
313
$
16,207
$
28,305
$
551
$
11,667
$
18,115
$
290
$
10,641
$
24,490
$
455
$
12,702
$
34,897
$
404
$
11,985
$
24,746
$
250
$
11,894
$
34,651
$
140
$
7,288
$
17,286
$
388
$
13,187
$
39,664
$
540
$
15,962
$
32,904
$
161
$
8,573
$
15,711
$
393
$
11,851
$
32,990
$
527
$
12,192
$
37,793
$
234
$
12,704
$
22,459
$ 328,664,022
$
59,210
$ 2,113,743
$ 4,715,090
92
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 23
Millage Rates by County - Alphabetical
Appling Atkinson Bacon Baker Baldwin Banks Barrow Bartow Ben Hill Berrien Bibb Bleckley Brantley Brooks Bryan Bulloch Burke Butts Calhoun Camden Candler Carroll Catoosa Charlton Chatham Chattahoochee Chattooga Cherokee Clarke
CY2007 28.420 30.002 27.750 24.610 25.120 20.298 28.086 26.680 29.420 32.250 35.287 26.550 31.868 30.773 20.733 20.640 22.491 33.232 25.345 27.000 24.239 26.850 22.206 32.450 28.877 26.561 19.047 26.250 33.050
CY2008 28.340 32.422 28.725 24.600 24.960 21.798 28.088 25.990 29.330 32.250 34.272 22.902 36.636 22.678 21.287 20.590 22.826 33.169 27.950 26.700 22.654 26.850 22.135 34.640 28.486 25.290 18.432 26.223 33.200
93
CY2009 28.340 32.422 28.738 20.765 24.960 22.548 28.088 25.950 29.360 32.250 30.347 22.902 36.760 23.601 23.687 20.590 22.826 35.669 27.836 26.700 23.693 26.850 22.397 36.870 28.486 25.287 18.333 26.803 33.450
CY2010 28.670 32.422 28.738 22.750 24.960 22.473 29.088 25.880 29.406 32.250 30.347 25.802 36.760 25.472 23.687 21.090 22.826 37.663 29.896 26.950 23.714 26.850 22.409 36.870 29.213 25.286 24.231 28.398 33.950
CY2011 28.670 32.422 28.738 23.650 25.100 22.565 29.680 25.880 29.554 32.250 32.847 27.476 40.370 25.553 23.687 21.090 37.163 31.320 26.950 25.315 28.350 22.408 38.260 29.580 25.286 25.580 29.235 33.950
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 23 Continued
Millage Rates by County - Alphabetical
Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur Dekalb Dodge Dooly Dougherty Douglas Early Echols Effingham Elbert Emanuel Evans Fannin Fayette Floyd Forsyth
CY2007 30.076 32.521 30.878 28.750 23.464 26.403 26.977 23.965 28.490 25.833 28.789 19.230 22.434 21.650 39.300 19.950 31.662 37.875 27.811 22.800 30.420 29.911 25.230 23.575 19.650 17.360 30.378 29.359 22.528
CY2008 27.377 32.948 30.241 28.750 23.311 24.614 26.977 25.965 28.310 25.831 28.789 19.100 22.434 20.520 39.300 19.700 33.082 37.861 27.776 25.790 34.830 29.729 25.985 23.689 20.630 18.310 32.109 29.938 23.858
CY2009 27.377 35.586 30.241 28.750 23.311 24.614 26.977 25.965 28.740 26.284 28.789 19.100 22.434 21.520 40.090 22.000 33.082 37.861 29.532 26.950 35.185 28.083 25.916 28.731 20.600 18.310 31.609 29.938 23.934
CY2010 27.423 35.477 29.991 28.750 23.811 24.614 26.727 25.965 28.590 26.280 28.789 19.648 22.434 21.800 40.090 22.250 35.082 37.861 34.250 26.690 35.185 28.118 25.902 26.932 20.600 18.310 29.839 29.938 24.719
CY2011 27.437 40.463 29.991 30.260 24.811 24.614 26.977 25.965 28.600 26.280 29.473 19.538 24.334 23.150 44.440 22.250 35.082 37.861 33.100 26.830 35.160 28.118 27.046 26.934 21.700 18.310 30.702 29.938 26.624
94
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 23 Continued
Millage Rates by County - Alphabetical
Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham Hall Hancock Haralson Harris Hart Heard Henry Houston Irwin Jackson Jasper Jeff Davis Jefferson Jenkins Johnson Jones Lamar Lanier Laurens
CY2007 21.216 34.283 21.163 27.530 22.920 26.726 22.550 14.622 31.880 22.847 23.770 40.180 24.949 24.278 18.250 22.559 37.510 23.350 28.440 32.225 28.710 24.970 26.250 20.300 21.917 29.618 24.992 30.500 18.479
CY2008 21.463 33.692 18.650 27.530 22.679 27.278 23.650 15.512 31.770 21.870 24.430 39.640 27.109 22.950 18.246 22.460 37.279 23.350 29.266 32.099 27.110 24.970 27.250 23.700 21.917 29.618 24.992 30.490 18.489
95
CY2009 23.502 36.192 21.500 27.530 22.648 24.331 23.650 15.853 34.050 21.870 24.430 30.488 27.600 23.450 18.246 22.460 37.279 25.220 29.266 32.172 28.140 25.880 26.764 23.846 21.926 31.368 24.992 31.490 22.550
CY2010 23.502 36.192 22.278 27.530 22.648 24.331 23.650 16.170 34.050 22.510 24.430 30.488 28.100 23.450 18.246 22.460 38.628 24.720 29.266 32.191 31.560 25.880 26.764 23.846 28.947 31.348 24.992 31.490 22.550
CY2011 23.502 38.272 25.583 26.530 22.497 29.278 26.220 17.906 33.820 23.119 25.820 31.252 28.100 23.950 18.246 22.460 38.628 24.720 29.266 32.258 34.515 25.880 26.798 23.846 28.747 31.348 25.992 33.260 22.570
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 23 Continued
Millage Rates by County - Alphabetical
Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion McDuffie McIntosh Meriwether Miller Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski
CY2007 27.766 33.534 24.132 24.776 24.955 19.209 29.010 29.374 23.311 23.350 26.500 30.472 35.521 30.573 25.350 23.170 21.415 22.145 41.530 31.633 24.730 25.994 30.239 30.087 20.853 22.040 27.607 26.042 26.066
CY2008 28.416 32.930 25.827 24.776 24.510 19.161 29.060 30.208 23.396 25.240 26.477 30.467 38.508 31.573 22.781 23.173 21.324 21.550 41.530 31.633 24.436 27.590 31.122 30.087 20.615 22.600 27.514 26.042 26.050
CY2009 28.416 32.930 26.697 31.074 24.510 20.597 28.900 30.155 22.916 25.240 29.423 30.467 37.067 31.573 23.381 23.196 20.889 21.550 41.530 31.633 24.436 26.619 32.372 30.805 22.480 23.520 26.075 26.380 27.063
CY2010 28.016 32.930 27.531 29.460 24.510 20.355 28.980 30.167 23.337 25.240 29.423 30.641 35.240 32.573 23.631 24.196 22.393 21.550 34.240 34.603 24.436 27.302 33.592 30.805 22.480 23.520 29.094 26.380 28.063
CY2011 28.016 32.980 31.251 29.460 24.510 22.361 29.040 29.350 23.466 26.930 27.553 31.498 35.069 33.573 24.668 24.946 24.785 21.550 41.500 34.676 24.436 27.301 30.629 30.805 22.480 26.680 29.452 27.380 28.117
96
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 23 Continued
Millage Rates by County - Alphabetical
Putnam Quitman Rabun Randolph Richmond Rockdale Schley Screven Seminole Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson
CY2007 17.014 27.288 17.690 24.685 29.611 36.080 33.000 21.073 27.140 35.990 28.400 25.845 29.885 30.079 31.720 28.936 24.710 24.532 30.591 26.522 27.207 21.376 8.537 24.607 29.660 33.449 36.430 14.229 28.000
CY2008 14.400 26.005 17.460 27.455 30.148 35.980 34.470 25.745 26.121 35.960 29.970 25.447 31.024 30.079 29.330 24.713 20.560 29.759 30.534 21.220 27.707 21.272 9.831 24.607 29.660 30.269 38.750 14.098 27.270
97
CY2009 15.900 28.440 17.326 28.925 30.148 35.980 30.980 25.759 25.871 37.160 29.970 25.447 30.612 29.979 39.620 24.791 20.510 29.439 31.534 21.130 27.707 22.341 11.069 24.607 29.660 30.269 30.450 14.588 27.270
CY2010 16.800 28.437 17.308 31.775 29.796 38.990 32.610 25.763 30.943 38.030 29.970 25.447 29.573 29.380 39.620 26.760 22.020 29.439 31.534 21.836 27.707 22.378 11.059 24.607 29.660 30.269 32.450 14.615 27.270
CY2011 17.400 31.610 17.066 35.091 29.821 41.900 31.880 26.044 30.928 38.490 29.970 27.517 29.570 30.449 39.162 26.867 22.030 29.439 31.534 22.174 27.709 22.388 10.824 24.607 29.660 30.269 32.450 17.467 27.270
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 23 Continued
Millage Rates by County - Alphabetical
Walker Walton Ware Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth
CY2007 22.236 30.251 31.844 30.000 26.116 39.750 27.769 31.915 22.680 20.711 31.110 26.751 32.010 27.580
CY2008 22.133 30.245 31.844 31.400 26.018 31.220 28.147 32.211 24.429 20.067 31.110 26.383 33.010 27.580
CY2009 22.072 31.582 31.844 31.400 24.809 31.220 28.521 32.115 24.429 20.067 33.610 25.649 32.350 25.353
CY2010 22.572 32.082 31.860 31.900 25.029 31.220 28.544 32.115 24.429 20.067 33.610 25.649 32.350 25.353
CY2011 22.489 34.225 31.898 31.900 25.032 30.750 28.544 31.863 25.370 20.067 33.949 32.350 25.353
Source: Local Government Services Division, Georgia Department of Revenue
Formula: Reported millage rates include: (1) state 1/4 mill; (2) county school maintenance & operation and bond millages and (3) county governing authority Unincorporated area maintenance & operation millage, bond millage and special district millages. Special district millages generally include levies for certain services such as fire, recreation, library, solid waste disposal, emergency services, development authority, hospital authority, and water authority.
Exceptions: (1) Special fire district millages for Brooks and Bulloch Counties were not included in their reported millages; (2) Special fire district millages for Greene, Jackson, and Sumter Counties were averaged and added to their totals; (3) Muscogee County has no Unincorporated area; therefore the millage reported represents the largest Urban Service District. Clarke County has no Unincorporated area; therefore the millage reported represents Incorporated. (4) The final 2008 Fulton County millage rate has been verified and restated in this report due to late 2008 digest submission to the State Revenue Commissioner. (5) As of the deadline for this report; Hart and Marion Counties have not submitted their 2009 tax digests to the State Revenue Commissioner; their 2009 millage rates reported herein are those indicated in their respective 2009 Superior Court Temporary Collection Orders. (6) The final 2009 millage rates have been verified or restated for Banks, Bibb, Fulton, Hancock, Laurens, Washington, and Wilkes Counties due to late 2009 digest submission to the State Revenue Commissioner. (7) As of the deadline for this report; Dekalb, Hart, and Marion Counties have not submitted their 2010 tax digests to the State Revenue Commissioner; the 2010 millage rates reported herein are those indicated in their respective Superior Court Temporary Collection Orders.
(8) As of the deadline for this report; Brantley, Burke, Charlton, Fulton, Gordon, Hancock, Jenkins, Liberty, Pierce, Taliaferro, Wheeler, and Wilkes Counties have not submitted their 2010 tax digests to the State Revenue Commissioner; the 2010 millage rates reported herein are estimated at same as prior year.
Disclaimer: Use of the county governing authority Unincorporated area millage is for general summary purpose. Millage rates set by county governing authorities for Incorporated areas may be higher or lower and may or may not include additional millage rates set by municipal governing authorities.
98
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 24
Millage Rates by County - Numerical
Burke Wilkes Towns Rabun Putnam Union Greene Hart Fannin Dade Whitfield Bulloch Murray Evans Taylor Thomas Dodge Lumpkin Toombs Catoosa Heard Pickens Walker Glynn Banks Laurens
CY2010
-
Habersham
-
Decatur
10.824 Marion
17.066 Franklin
17.400 Baker
17.467 Bryan
17.906 Jenkins
18.246 Harris
18.310 Dawson
19.538 Oconee
20.067 Lowndes
21.090 Treutlen
21.550 Colquitt
21.700 Monroe
22.030 Houston
22.174 Morgan
22.250 Coffee
22.361 Montgomery
22.388 Washington
22.408 Baldwin
22.460 Chattahoochee
22.480 Candler
22.489 Worth
22.497 White
22.565 Brooks
22.570 Chattooga
CY2010 23.119 Gilmer 23.150 Hall 23.466 Bartow 23.502 Jeff Davis 23.650 Cook 23.687 Lamar 23.846 Screven 23.950 Grady 24.334 Crawford 24.436 Glascock 24.510 Forsyth 24.607 Pierce 24.614 Jefferson 24.668 Early 24.720 Tattnall 24.785 McDuffie 24.811 Emanuel 24.946 Camden 25.032 Columbia 25.100 Elbert 25.286 Upson 25.315 Oglethorpe 25.353 Polk 25.370 Clay 25.553 Bleckley 25.580 Stewart
CY2010 25.583 McIntosh 25.820 Tift 25.880 Lee 25.880 Haralson 25.965 Pulaski 25.992 Effingham 26.044 Carroll 26.220 Webster 26.280 Coweta 26.530 Appling 26.624 Bacon 26.680 Johnson 26.798 Macon 26.830 Cherokee 26.867 Irwin 26.930 Gordon 26.934 Madison 26.950 Telfair 26.977 Pike 27.046 Long 27.270 Crisp 27.301 Ben Hill 27.380 Sumter 27.437 Chatham 27.476 Troup 27.517 Barrow
CY2010 27.553 27.709 28.016 28.100 28.117 28.118 28.350 28.544 28.600 28.670 28.738 28.747 29.040 29.235 29.266 29.278 29.350 29.439 29.452 29.460 29.473 29.554 29.570 29.580 29.660 29.680
99
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
Table 24 Continued
Millage Rates by County - Numerical
Richmond Floyd Stephens Clinch Cobb Turner Talbot Paulding Fayette Wayne Peach Seminole Lincoln Hancock
CY2010 29.821 Calhoun 29.938 Jones 29.970 Meriwether 29.991 Terrell 30.260 Quitman 30.269 Wheeler 30.449 Schley 30.629 Ware 30.702 Warren 30.750 Berrien 30.805 Jackson 30.928 Wilkinson 31.251 Atkinson 31.252 Twiggs
CY2010 31.320 Bibb 31.348 Liberty 31.498 Douglas 31.534 Lanier 31.610 Mitchell 31.863 Gwinnett 31.880 Wilcox 31.898 Clarke 31.900 Walton 32.250 Jasper 32.258 Newton 32.350 Miller 32.422 Dooly 32.450 Randolph
CY2010 32.847 Echols 32.980 Butts 33.100 Dougherty 33.260 Charlton 33.573 Fulton 33.820 Spalding 33.949 Henry 33.950 Taliaferro 34.225 Brantley 34.515 Clayton 34.676 Muscogee 35.069 Rockdale 35.082 Dekalb 35.091
CY2010 35.160 37.163 37.861 38.260 38.272 38.490 38.628 39.162 40.370 40.463 41.500 41.900 44.440
Source: Local Government Services Division, Georgia Department of Revenue
Formula: Reported millage rates include: (1) state 1/4 mill; (2) county school maintenance & operation and bond millages and (3) county governing authority Unincorporated area maintenance & operation millage, bond millage and special district millages. Special district millages generally include levies for certain services such as fire, recreation, library, solid waste disposal, emergency services, development authority, hospital authority, and water authority.
Exceptions: (1) Special fire district millages for Brooks and Bulloch Counties were not included in their reported millages; (2) Special fire district millages for Greene, Jackson, and Sumter Counties were averaged and added to their totals; (3) Muscogee County has no Unincorporated area; therefore the millage reported represents the largest Urban Service District. Clarke County has no Unincorporated area; therefore the millage reported represents Incorporated.
(4) As of the deadline for this report; Dekalb, Hart, and Marion Counties have not submitted their 2010 tax digests to the State Revenue Commissioner; the 2010 millage rates reported herein are those indicated in their respective Superior Court Temporary Collection Orders.
(5) As of the deadline for this report; Brantley, Burke, Charlton, Fulton, Gordon, Hancock, Jenkins, Liberty, Pierce, Taliaferro, Wheeler, and Wilkes Counties have not submitted their 2010 tax digests to the State Revenue Commissioner; the 2010 millage rates reported herein are estimated at same as prior year.
Disclaimer: Use of the county governing authority Unincorporated area millage is for general summary purpose. Millage rates set by county governing authorities for Incorporated areas may be higher or lower and may or may not include additional millage rates set by municipal governing authorities.
100
Local Government Services Division
Georgia Department of Revenue | Statistical Report FY2011
101
Motor Vehicle Division
Georgia Department of Revenue | Statistical Report FY2011
Motor Vehicle Division
The Motor Vehicle Division issues license plates, Georgia Certificates of Title, and records liens and security interest information on all vehicles registered in Georgia.
Processing Unit Monitors fraudulent title activity and examines legal documents for issuance of titles such as Georgia and Out-of-State Titles, court orders and judgments, title bonds, and salvage inspections. It transmits vehicle information to the National Crime Information Center, and other vendors, as applicable.
Dealer Registration Unit Processes Motor Vehicle Dealer license plates and registration. It manages Motor Vehicle tent sale authority for dealerships.
Sponsor/Special Tags Unit Processes requests for Sponsor or Commemorative license plates for Sponsor organizations and higher learning institutions.
Commercial Vehicle Unit Registers motor carriers operating motor vehicles weighing 26,001 pounds or more that travel in two or more states under the International Registration Plan. The Unit is also responsible for registering motor carriers operating under the International Fuel Tax Agreement and issuing intrastate permits such as a Motor Carrier of Property Permit and a Class IE Permit.
Motor Vehicle Division Highlights:
Manufactured New License plates: -- Clark Atlanta University -- Georgia Equine Industry -- Redesigned all branches of military plates
Per House Bill 1005, manufactured and registered industry license plates for: -- Limousine -- Taxi Cab
Fully integrated Georgia title reporting for NMVITIS for National Title recognition and Fraud deterrent.
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.
Expanded on Electronic, Lien, and Title (ELT) program. -- # providers -- # financial institutions
Inspection Unit Conducts inspections for a "salvage," "rebuilt," and "restored," vehicles.
Motor Vehicle Call Center Receives more than 1,000 calls daily requesting assistance in interpreting and complying with state and federal laws concerning Georgia title and registration.
Changed Motor Vehicle Tag and Title Requirements from 30 days to 7 days. Both Registration and Title for a newly purchased motor vehicle from a source other than a registered dealer must be applied for at the owner's County Tag Office no later than seven business days after the Date of Purchase.
102
Motor Vehicle Division
Georgia Department of Revenue | Statistical Report FY2011
Motor Vehicle Division Highlights Continued: Initiated New Georgia License Plate Design contest for selecting the New State License Plate. Initiated Digital License Plates program.
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
103
Motor Vehicle Division
Georgia Department of Revenue | Statistical Report FY2011
Motor Vehicle Division Seminars
Seminars Constitutional Officers' Association of Georgia Georgia Association of Tax Officials Title Training
Date November 15-18, 2010 May 9-12, 2011 June 21-23, 2011
Location Savannah, GA Athens, GA Hapeville, GA
Number of Attendees N/A
N/A
N/A
Active Registrations for Georgia Specialty Plates
Top Ten Specialty Plates
Wildlife (O.C.G.A. 40-2-86)
Bobwhite Quail ( 40-2-86)
Hobby Antique ( 40-2-86.1)
Educators ( 40-2-86)
Wildflower ( 40-2-86)
Hummingbird ( 40-2-86)
Breast Cancer Awareness ( 40-2-86)
Dog & Cat Sterilization ( 40-2-86)
Golden Labrador Retriever ( 40-2-86)
Certified Firefighter ( 40-2-86.1)
FY2007 330,860 197,951 105,536
43,970 67,779 37,130 41,004
44,672
24,475
9,424
FY2008 311,993 192,862 105,038
48,757 67,698 48,538 42,321
43,082
31,919
10,100
FY2009 293,382 185,351 104,580
51,911 64,203 54,019 41,839
41,216
34,801
11,111
FY2010 273,914 174,602 101,897
52,901 59,966 56,471 39,870
37,878
35,569
11,855
FY2011 156,660
96,420 40,182 39,792 36,651 35,368 31,302
24,490
23,834
10,460
Note: For reference, please consult HB 1055 which was signed into law on May 12, 2010. Among other provisions, it changed applicable Code section reference numbers.
Source: Motor Vehicle, Georgia Department of Revenue
104
Motor Vehicle Division
Georgia Department of Revenue | Statistical Report FY2011
Table 25.1
Number of Motor Vehicle Registrations and Tags Issued
Registrations Issued Tags Issued
FY2007 8,467,856 2,851,018
Source: Motor Vehicle, Georgia Department of Revenue
FY2008 8,528,319 2,692,263
FY2009 8,515,900 1,673,948
FY2010 8,530,981 1,712,390
FY2011 8,581,400 1,943,324
Table 25.2
Number of Motor Vehicle Registrations Sold by Major Category
Passenger Cars Motorcycles Trucks Trailers Bus Other Total
FY2007 5,342,863
172,200 1,950,507
967,470 34,614 202
8,467,856
Source: Motor Vehicle, Georgia Department of Revenue
FY2008 5,382,277
186,719 1,936,915
985,871 36,331 206
8,528,319
FY2009 5,372,048
195,776 1,901,475 1,008,660
37,743 198
8,515,900
FY2010 5,394,530
195,647 1,877,499 1,024,073
39,035 197
8,530,981
FY2011 5,441,975
199,253 1,860,938 1,038,902
40,148 184
8,581,400
105
Motor Vehicle Division
Georgia Department of Revenue | Statistical Report FY2011
Table 26
Summary of Revenues from Motor Vehicle Tag, Title, and Related Items
Registration
County collected Registration and Fees
DOR collected Registration and Fees
Refunds from Registration and Title Fees
Sub-Total
Titles
County collected Title Fees
DOR collected Title Fees
Tag and Title Compliance Penalties
Sub-Total
Total Amount of Net Revenue (i)
FY2007
FY2008
FY2009
FY2010
FY2011
$ 190,592,800.89 $ 193,437,010.13 $ 186,574,202.78 $ 171,522,696.21 $ 206,785,947.69
$ 978,934.25 $ 1,078,096.00 $ 1,220,741.00 $ 970,534.50 $
871,200.75
$ (168,689.61) $ (157,417.85) $ (248,339.22) $ (396,715.31) $
(387,748.03)
$ 191,403,045.53 $ 194,357,688.28 $ 187,546,604.56 $ 172,096,515.40 $ 207,269,400.41
$ 42,720,035.00 $ 40,525,048.00 $ 34,269,752.50 $ 32,652,432.00 $ 37,463,308.00 $ 9,884,023.35 $ 9,497,026.00 $ 8,886,193.00 $ 8,740,792.00 $ 9,160,418.00 $ 123,450.00 $ 668,560.00 $ 1,817,410.00 $ 1,658,790.00 $ 1,791,620.00 $ 52,727,508.35 $ 50,690,634.00 $ 44,973,355.50 $ 43,052,014.00 $ 48,415,346.00 $ 244,130,553.88 $ 245,048,322.28 $ 232,519,960.06 $ 215,148,529.40 $ 255,684,746.41
Note: (i) Net revenue amounts take into account refunds, commissions retained by county tag agents and other accounting adjustments. Source: Motor Vehicle, Georgia Department of Revenue
106
Motor Vehicle Division
Georgia Department of Revenue | Statistical Report FY2011
Table 27
FY2011 Motor Vehicle Customer Service Report - Tradeport Facility
Division/Section/Unit
Title Processing (i) Commercial Vehicles (IRP, IFTA, UCR) Tag Image Exam (TIE) MVD Call Center (i) Help Desk Administration Dealer Registration / Special Tags Motor Vehicle Division - IVR Grand Totals
Number of Phone Calls Received Annually
N/A
Number of Written Correspondence
Received and/or Sent
48,000
Number of Email Correspondence Received and/or Sent
N/A
N/A
67,000
N/A
N/A 309,629
3,000
18,500 1,116,658
50
N/A N/A 15,000
N/A
18,569
N/A
312,629
1,268,777
15,000
Note: (i) Incorporated Motor Vehicle "contact us" usage. Source: Motor Vehicle, Georgia Department of Revenue
107
Motor Vehicle Division
Georgia Department of Revenue | Statistical Report FY2011
Table 28
Lobby Customers at Tradeport Facility
Customer Service Category
Arrived
Titles Salvage and Bonds ADA Commercial Titles Research Quality Assurance Commercial Vehicles Cashier Commercial Vehicles Permitting Commercial Vehicles Registration Commercial Vehicles IFTA Accounting Insurance and Help Desk Commercial Vehicles DOT Dealer Tags Stop Files Grand Totals
Source: Motor Vehicle, Georgia Department of Revenue
86,659 9
1,467 26,201
566 3
2,652 6,324 14,409 6,671
2 7 2,561 6,969 30 154,530
Served
86,231 8
1,463 26,099
555 3
2,550 6,264 14,240 6,208
1 5 1,937 6,842 30 152,436
Workload Hours
10,995:43:32 0:18:36
250:47:02 7,408:48:26
57:02:04 0:05:30
363:41:18 561:53:58 1,871:43:36 1,913:53:16
0:11:08 0:06
18:21
7.6674 in
1,916:35:32 7:15
14,466:44:06
108
Motor Vehicle Division
Georgia Department of Revenue | Statistical Report FY2011
109
Processing Center
Georgia Department of Revenue | Statistical Report FY2011
Processing Center
The Processing Center performs frontline processing of all tax documents and paper check payments. On an annual basis, over 7 million tax returns are received and processed, 50 million pages of documents have images created, and approximately $3 billion in tax payments are deposited.
Additionally, more than 6 million pieces of outgoing mail are distributed annually. Included in this effort are refund checks, motor vehicle titles, and tax notices.
Processing Center Highlights:
Processed 4.4 million Individual Tax returns.
The Processing Center has a staff of 110 employees and augments staffing during peak periods with seasonal temporary labor.
Processed 3.3 million individual electronic returns.
Processed 3.3 million individual refunds.
The Processing Center's functions are performed in the following business units:
Reduced processing time for depositing checks received with tax returns from 4
Mail Center receiving incoming mail and processing outgoing mail.
days average in FY2010 to 3 days average in FY2011.
Mail Processing opening, sorting, extracting
and scanning of mail. Imaging high speed scanning of incoming mail.
Payment Processing remittance processing and depositing of all paper check payments.
Data Entry data capture of all tax returns via keying from paper and image.
Tax Verification verification and error correction of tax returns. Post Processing provides support services to other divisions for reconciliation purposes to include
returned checks, undeliverable mail, etc.
Forms Design develops and maintains tax forms for the various tax types of the state. Business Administration provides support services to various units to include reporting, purchasing,
equipment maintenance, etc.
The processing of taxpayer payments, the capturing of data, and the imaging of documents are the primary responsibilities of the Processing Center. The images and data captured are made available in various databases to the Department's customer service representatives. Processing Center technology includes optical and intelligent character recognition, two-dimensional bar code, automated mail extraction and scanning equipment, high speed scanners, magnetic ink character recognition and encoding scanners, multi-line optical character reader mail sorting equipment, and electronic image cash letter depositing via Check21 software.
In addition, the Processing Center receives and processes all electronically filed returns.
110
Processing Center
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%
111
Processing Center
Georgia Department of Revenue | Statistical Report FY2011
Table 29
Tax Returns Processed in Department of Revenue (Thousands)
5,000 4,000 3,000 2,000 1,000
-
CY2007
CY2008
CY2009
CY2010
CY2011
Individual Income Tax Individual Amended Tax Withholding Tax Corporate Tax Sales and Use Tax Total of all tax types
CY2007 4,196 183 3,238 239 1,267 9,123
CY2008 4,226 101 2,737 239 1,198 8,501
CY2009 4,299 96 3,438 311 1,060 9,204
CY2010 4,311 85 2,962 248 1,548 9,154
Note: Withholding Tax includes all payments and monthly and quarterly returns processed through CY2010. CY2011 includes returns only. Source: Information Technology Division, Georgia Department of Revenue - electronic returns
CY2011 4,348 56 1,038 180 1,591 7,213
112
Processing Center
Georgia Department of Revenue | Statistical Report FY2011
113
Alcohol and Tobacco Division
Georgia Department of Revenue | Statistical Report FY2011
Alcohol and Tobacco Division
The Alcohol and Tobacco Division is composed of two units: Law Enforcement Section and Licenses and Permits Section.
The Law Enforcement Section enforces all laws and regulations pertaining to the manufacture, possession,
transportation and sale of legal and illegal alcoholic beverages, tobacco products, and the possession and
operation of coin-operated amusement machines within the state. This Section also enforces the state's
motor fuel and motor carrier laws. Criminal investigators conduct specialized investigations regarding
licensing background checks and licensing violations, sales of alcoholic beverages and tobacco products
to minors, and Excise Tax evasion on alcohol,
tobacco, and certain motor fuel products. The
agents also assist other state, local, and federal
Alcohol and Tobacco Highlight:
enforcement agencies in related investigative
matters.
During FY2011, the Alcohol Tobacco
Division (ATD) conducted underage
The Licenses and Permits Section is charged with
alcohol compliance investigations in 156
receiving, processing, collecting, and maintaining
counties of Georgia, which resulted in a
Excise Tax reports for malt beverages, wines,
non-compliance rate of 17%.
distilled spirits, cigarettes, cigars, little cigars, and loose or smokeless tobacco. It is also responsible for receiving and processing applications for wholesalers, importers, brokers, and manufacturers of alcoholic beverages and tobacco products. Alcoholic beverage brand registrations and keg registration forms and decals are also processed by this section.
During FY2011, ATD made 29 felony arrests including the sale of non-tax paid tobacco, counterfeit tobacco products or counterfeit stamps. Over 20,158 packs of cigarettes, over 10,030 cigars and over 1,189 pounds of loose or smokeless tobacco were seized as a result.
114
Alcohol and Tobacco Division
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%
115
Alcohol and Tobacco Division
Georgia Department of Revenue | Statistical Report FY2011
Alcohol Taxes
Georgia Alcohol Taxes are collected by the wholesaler at time of delivery to the retailer. The wholesaler remits all taxes collected to the Revenue Department. Georgia taxes alcoholic beverages as follows: Distilled Spirits - Distilled spirits (less than 190 proof) manufactured within Georgia are taxed at 50
cents (Excise Tax) per liter. Distilled spirits manufactured outside Georgia are taxed at $1 per liter. Alcohol (any product over 190 proof) manufactured inside Georgia is taxed at 70 cents per liter. Alcohol manufactured outside Georgia is taxed at $1.40 per liter. Some localities collect a local tax, which can be up to 22 cents per liter. Beer - The tax is $1.08 per standard case of 24 twelve-ounce containers (4 cents per can) plus a uniform local beer tax of $1.20 per standard case (5 cents per can). Wine - Table wines (14 percent or less alcohol by volume) manufactured inside Georgia are taxed at 11 cents per liter. Table wines manufactured outside Georgia are taxed at 40 cents per liter. Dessert wines (more than 14 percent, but not more than 21 percent alcohol by volume) manufactured inside Georgia are taxed at 27 cents per liter. Dessert wines manufactured outside the state are taxed at 67 cents per liter. Wine fortified with distilled spirits, which results in an alcohol content of more than 21 percent alcohol by volume, is taxed as distilled spirits. Some localities collect a local tax, which can be up to 22 cents per liter. The licensed sale of alcoholic beverages commenced in Georgia in the mid-1930s following the nationwide repeal of Prohibition. Georgia is a "local option" state for the licensing and sale of alcoholic beverages. Any city or county that wants to provide for the licensing and sale of distilled spirits can do so legally only after an affirmative vote of its citizens. Upon approval of the voters, the licensing, sale, and manufacture of distilled spirits is permitted provided the manufacturer, wholesaler, or retailer obtains an alcohol beverage license from the Department of Revenue and complies with all local licensing requirements.
116
Alcohol and Tobacco Division
Georgia Department of Revenue | Statistical Report FY2011
Tobacco Taxes
Georgia's state Excise Tax on cigarettes is 37 cents per pack of 20 ($3.70 per carton). The state Excise Tax on cigars is 23 percent of the wholesaler's cost. The state Excise Tax on loose or smokeless tobacco is 10 percent of the wholesaler's cost.
State taxation of cigars and cigarettes began in 1923. The rate on cigarettes increased gradually to 5 cents per pack in 1955. By 1971, it was 12 cents per pack. Effective July 1, 2003, the state Excise Tax on a pack of 20 cigarettes increased to the present rate of 37 cents. On a scale of 1 to 50 with the former representing the highest rate of tax, Georgia currently ranks 41st nationwide.
In July 2003, the state began imposing an Excise Tax on loose and smokeless tobacco. It is based upon 10 percent of the wholesale cost price. Effective July 2003, the tax rate on "little cigars" (weighing not more than 3 pounds per thousand) increased from 2 mills to 2.5 mills each. The tax on all other cigars increased from 13 percent to 23 percent of the wholesale cost price.
Table 30
Tax and Fee Collections by the Enforcement Unit of the Alcohol and Tobacco Division (Thousands)
Delinquent Tax Collections
Fee Collections
Executive Orders / Administrative Penalties / Fines
Total Collections and Fines Paid
FY2007
$ 10,385
$
118
$
520
$ 11,023
FY2008
$ 11,631
$
137
$
528
$ 12,296
Source: Alcohol and Tobacco Division, Georgia Department of Revenue
FY2009
$ 11,377
$
138
$
966
$ 12,481
FY2010
$ 9,501
$
168
$
641
$ 10,310
FY2011 $ 7,423 $ 371 $ 839 $ 8,633
117
Alcohol and Tobacco Division
Georgia Department of Revenue | Statistical Report FY2011
Table 31
Alcohol and Tobacco Division Performance Figures
Number of Alcohol Agents Alcohol Inspections Alcohol Investigations Alcohol Citations Underage Alcohol Investigations Underage Alcohol Citations Liquor License Investigations Still Seizures Tobacco Inspections Tobacco Investigations Tobacco Citations Underage Tobacco Investigations Executive Orders Game Inspections Felony Arrests Misdemeanor Arrests Dyed Fuel Inspections Dyed Fuel Violations
FY2007 30
3,561 1,499 1,716 2,556
774 2,652
2,456
9 23 1,568 1,372 2,130
3 196 4,349 158
FY2008 28
4,085 1,523 2,094 4,202 1,154 1,523
2,902
11 22 2,095 1,505 1,743
1 211 5,253 151
Source: Alcohol and Tobacco Division, Georgia Department of Revenue
FY2009 24
4,192 1,469 1,603 3,641
615 1,469
3,178
13 37 1,782 2,137 1,482 19 221 6,252 158
FY2010 24
3,820 1,280 2,061 4,289
699 1,280
3,126
36 123 3,372 1,749 1,413
31 140 4,990 112
FY2011 42
4,749 1,336 1,979 4,331
753 1,336
7 3,939
15 138 2,284 2,053 4,271
29 228 6,760 167
118
Alcohol and Tobacco Division
Georgia Department of Revenue | Statistical Report FY2011
Table 32.1
Revenue from Selective Excise Taxes (Thousands)
Beer Beer Taxes Fines and Forfeitures Refunds Total Tobacco Stamp Sales Fines and Forfeitures Refunds Total Liquor Liquor Taxes Fines and Forfeitures Refunds Pre-License Investigations Total Motor Fuel Total Wine Wine Taxes Fines and Forfeitures Refunds Total Selective Excise Taxes Total
FY2007
FY2008
FY2009
FY2010
$ 85,956
$
603
$
(3)
$ 86,556
$ 88,260
$
293
$
(8)
$ 88,545
$ 87,821
$
62
$
(7)
$ 87,876
$ 85,180
$
1
$
(5)
$ 85,176
$ 242,805
$
150
$
(6)
$ 242,949
$ 239,796
$
5
$ (178)
$ 239,623
$ 229,704
$
577
$
(31)
$ 230,250
$ 226,863
$
413
$
(89)
$ 227,187
$ 48,385
$
58
$
(1)
$
289
$ 48,731
$ 47,602
$
251
$
(8)
$
69
$ 47,914
$ 49,485
$
27
$
(18)
$
104
$ 49,598
$ 50,565
$
14
$
(4)
$
86
$ 50,661
$ 493,449
$ 473,046
$ 438,329
$ 443,384
$ 25,733
$
13
$
(2)
$ 25,744
$ 897,429
$ 28,880
$
-
$
(7)
$ 28,873
$ 878,001
$ 29,344
$
-
$
(6)
$ 29,338
$ 835,391
$ 32,073
$
-
$
(9)
$ 32,064
$ 838,472
Source: Alcohol and Tobacco, Taxpayer Services and Information Technology Divisions, Georgia State Department of Revenue
FY2011
$ 83,205
$
156
$
(5)
$ 83,356
$ 222,161
$
376
$
(3)
$ 222,534
$ 50,245
$
40
$
(6)
$
74
$ 50,352
$ 441,189
$ 31,879
$
149
$
(9)
$ 32,020
$ 829,451
119
Alcohol and Tobacco Division
Georgia Department of Revenue | Statistical Report FY2011
Table 32.2
Revenue from Business License Fees (Thousands)
Beer Dealers License and Brand Registration Wholesaler Licenses Retailer Licenses (i) Special Permits Total Cigar and Cigarette Dealers Wholesaler, Manufacturer and Importer Licenses Manufacturer Representative Licenses Total Liquor Dealers License and Brand Registration Wholesaler Licenses and Permits Retailer Licenses (i) Special Permits Retail In-Room Service License Fees Total Wine Dealers License and Brand Registration Wholesaler Licenses and Permits Retailer Licenses (i) Special Permits Special Order Shipping Total
FY2007
$
1
$
21
$
397
$
26
$
445
$
11
$
-
$
11
$
20
$
47
$
486
$
32
$
2
$
587
$
1
$
31
$
349
$
-
$
14
$
395
FY2008
$
-
$
31
$
441
$
1
$
473
$
18
$
-
$
18
$
20
$
31
$
880
$
-
$
-
$
931
$
-
$
38
$
481
$
-
$
16
$
535
FY2009
$
-
$
48
$
502
$
-
$
550
$
15
$
-
$
15
$
-
$
73
$
896
$
-
$
-
$
969
$
-
$
47
$
442
$
-
$
27
$
516
FY2010
$
-
$
28
$
191
$
-
$
219
$
14
$
-
$
14
$
33
$
33
$
7
$
5
$
-
$
78
$
-
$
36
$
11
$
2
$
37
$
86
FY2011
$
-
$
29
$
495
$
37
$
561
$
21
$
-
$
21
$
24
$
56
$ 1,035
$
122
$
4
$ 1,242
$
-
$
44
$
441
$
103
$
37
$
625
120
Alcohol and Tobacco Division
Georgia Department of Revenue | Statistical Report FY2011
Table 32.2 Continued
Revenue from Business License Fees (Thousands)
FY2007
Coin-Operated Amusement Machines
Annual Licenses and Permit Fees
$ 1,855
Refunds
$
-
Total
$ 1,855
Commercial Business Licenses (ii)
Licenses
$ 39,733
Refunds
$ (9,870)
Total
$ 29,863
Non Profit Special Events
Total
N/A
Business Licenses Fees Total
$ 33,156
FY2008
$ 1,862
$
(10)
$ 1,852
$
-
$
-
$
-
N/A $ 3,809
FY2009
$ 1,930
$
(4)
$ 1,926
$
-
$
-
$
-
N/A $ 3,976
FY2010
$ 2,275
$
-
$ 2,275
$
-
$
-
$
-
N/A $ 2,672
FY2011
$ 13,231 $ (376) $ 12,855
$
-
$
-
$
-
$
18
$ 15,322
Note: (i) Retailer Licenses have been restated to include multiple licenses sold, now broken out into their respective alcohol types for ease of reference. (ii) Commercial Business Licenses figures were unavailable for FY2008 and FY2009. Selective Taxes have been adjusted for fines, penalties, forfeiture receipts and refunds.
Source: Alcohol and Tobacco, Taxpayer Services and Information Technology Divisions, Georgia State Department of Revenue
121
Alcohol and Tobacco Division
Georgia Department of Revenue | Statistical Report FY2011
122
Compliance Division
Georgia Department of Revenue | Statistical Report FY2011
Compliance Division
The Compliance Division is responsible for ensuring taxpayer compliance with Georgia's tax laws. It is comprised of three units: Audit, Collection and Special Collections. The Division also oversees the Department's 11 regional offices and conducts education seminars designed to educate taxpayers so they have a better understanding of Georgia's tax laws.
Audit Unit
Performs audits within and outside the state of Georgia. The types of tax audits include: Individual and Corporate Income, International Fuel Tax Agreement, Motor Fuel, Sales and Use, Unclaimed Property and Withholding.
Collection Unit
Continually examines taxpayer registrations, compliance with filing deadlines and collects delinquent accounts. The Unit is responsible for tax compliance for special events which often involve out-of-state-based or other businesses that are not registered in Georgia for the collection of Sales and Use Tax. Each regional office monitors events within its region to ensure that Sales and Use Tax is being properly collected and remitted.
Special Collections
Responsible for installment payment agreements, processing, offer in compromise applications, problem resolution, bankruptcy, and the Compliance Call Center. The Unit also provides taxpayer assistance with free income tax return preparations at various locations during the tax season.
Compliance Division Highlights:
The 11 Regional Offices answered 481,494 taxpayer assistance calls and assisted over 72,000 walk-in taxpayers.
The Audit Unit has successfully 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.
The Audit Unit has also been successful in training audit staff regarding the new tax laws for Streamlined Sales Tax which became effective January 1, 2011.
40 new Revenue Agents collected over $30 million dollars as part of a Levy Team located in the Compliance Division at Century Center.
The Compliance Data Warehouse added Individual Income Tax to its campaign to identify non filing and under reporting taxpayers.
123
Compliance Division
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
Table 33
Delinquent Tax Collections by Compliance Division Compared to Number of Delinquent Accounts Processed
FY2007
FY2008
FY2009
FY2010
FY2011
Number of Accounts Processed (Actual)
637,948
582,499
526,919
390,161
335,870
Collections by Compliance (Thousands)
$ 231,296
$ 211,226
$ 186,021
$ 156,649
$ 243,212
Source: Compliance Division, Georgia Department of Revenue
124
Compliance Division
Georgia Department of Revenue | Statistical Report FY2011
Table 34
Revenue from Collection Initiatives (Millions): September 2003 thru June 2011
Treasury (IRS) Offset Program $212.5
Alcohol and Automobile Dealer License
Renewal Programs $122.4
Private Collection Agencies $128.6
Tax Incentive Examination Program
$190.4
Individual Income Tax Deliquent Program $35.9
Private Collection Agency Center $55.9
Internet List Collections
$86.1
Source: Compliance Division, Georgia Department of Revenue
The Compliance Division coordinates specialized initiatives designed to increase compliance utilizing the various collection tools available to the Department of Revenue. The program(s) began in June 2004 and as of June 30, 2011, these initiatives have collected $831.8 million. These initiatives include:
Alcohol and Automobile Dealer License Renewal Programs - Money collected as a result of holding liquor license and automobile dealer license renewals until any outstanding tax obligation is satisfied.
Treasury Offset Program - The Department of Revenue forwards a list of delinquent taxpayers to the US Department of Treasury, which manages the program. Treasury in turn sends the Department all or part of an individual's federal income tax refund to satisfy the outstanding Georgia tax obligation.
Private Collection Agencies - Companies under contract with the Department of Revenue collect delinquent liabilities.
Private Collection Agency Call Center - Responsible for taking calls from taxpayer accounts assigned to a private collection agency. A series of notices are mailed which is the last action taken prior to forwarding the receivable to a private collection agency.
Internet List Collections - Money collected as a result of posting names of delinquent taxpayers (individuals and businesses) on the Department's website.
Individual Income Tax Delinquent Program - Phase three of the Initiative Program concentrates on increasing Individual Income Tax delinquent investigations.
Tax Incentive Examination Program - Phase four of the Initiative Program that increases Corporate Income Tax audits focusing on tax credit.
125
Compliance Division
Georgia Department of Revenue | Statistical Report FY2011
126
State Revenue Collections and Trends
127
Georgia Department of Revenue | Statistical Report FY2011
State Revenue Collections and Trends
Table 35
Cost of Collection Fees Collected (Thousands)
$15,000 $12,000
$9,000 $6,000 $3,000
$-
FY2007
FY2008
FY2009
FY2010
FY2011
Cost of Collection Fees Collected
FY2007 $ 12,012
FY2008 $ 11,806
FY2009 $ 11,298
FY2010 $ 12,340
Note: FY2009 figure has been restated. Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
Table 36
Comparison of Sales Tax Paid to the State Treasury and Sales Tax Distribution (Millions)
FY2011 $ 11,974
$10,000 $8,000 $6,000 $4,000 $2,000 $-
FY2007
FY2008
FY2009
FY2010
FY2011
Net State Collection Distributions
FY2007 $ 5,949 $ 4,725
FY2008 $ 5,781 $ 4,832
FY2009 $ 5,342 $ 4,360
FY2010 $ 4,779 $ 4,357
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
FY2011 $ 5,098 $ 4,408
State Revenue Collections and Trends
Georgia Department of Revenue | Statistical Report FY2011
Table 37
CY2011 Refund History by Month
Month
January February March April May June July August September October November December Grand Total
Individual
Corporate
Sales Taxes
Refunds (Thousands)
Number of Accounts
Refunds (Thousands)
Number of Accounts
Refunds (Thousands)
Number of Accounts
$ 83,396
188,916 $
2,279
226 $ 11,898
173
$ 546,822
961,346 $
6,197
227 $
6,194
278
$ 499,673
679,035 $ 18,767
604 $
1,881
238
$ 568,123
685,219 $ 22,233
1,006 $
8,872
258
$ 139,773
189,869 $ 23,754
835 $
6,918
350
$ 62,270
62,924 $ 44,653
770 $
4,445
231
$ 39,355
37,537 $ 51,778
506 $ 15,586
289
$ 48,018
40,145 $ 36,573
650 $
6,598
380
$ 39,172
26,970 $ 15,331
1,446 $
7,591
301
$ 96,333
72,523 $ 37,053
1,206 $
7,608
377
$ 36,231
17,344 $
6,109
295 $
2,906
215
$ 15,958
6,520 $ 13,224
422 $ 31,493
2,418
$ 2,175,124
2,968,348 $ 277,951
8,193 $ 111,990
5,508
Source: Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
128
State Revenue Collections and Trends
Georgia Department of Revenue | Statistical Report FY2011
Table 38
Net Revenue Collections by Georgia Department of Revenue (Unaudited and Thousands)
Fiscal Year Collections Total Monthly Collections July August September October November December January February March April May June
FY2007
FY2008
FY2009
FY2010
FY2011
$ 17,639,834 $ 17,449,859 $ 15,619,041 $ 14,198,824 $ 15,310,413
$ 1,176,085 $ 1,275,942 $ 1,564,037 $ 1,360,901 $ 1,278,362 $ 1,634,397 $ 1,978,077 $ 961,225 $ 1,174,222 $ 1,309,159 $ 2,140,232 $ 1,787,195
$ 1,299,683 $ 1,353,788 $ 1,561,749 $ 1,388,598 $ 1,408,993 $ 1,624,867 $ 1,837,297 $ 965,846 $ 1,155,087 $ 1,761,180 $ 1,473,892 $ 1,618,879
$ 1,213,291 $ 1,259,631 $ 1,632,334 $ 1,386,860 $ 1,419,543 $ 1,489,148 $ 1,575,265 $ 629,448 $ 987,986 $ 1,399,047 $ 1,262,138 $ 1,364,350
$ 1,096,238 $ 1,052,466 $ 1,371,956 $ 1,140,095 $ 1,188,879 $ 1,402,181 $ 1,438,319 $ 567,251 $ 998,239 $ 1,340,542 $ 1,186,660 $ 1,415,998
$ 1,147,262 $ 1,185,849 $ 1,449,813 $ 1,233,074 $ 1,268,524 $ 1,555,061 $ 1,555,438 $ 715,277 $ 1,105,278 $ 1,375,573 $ 1,215,773 $ 1,503,491
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
129
State Revenue Collections and Trends
Georgia Department of Revenue | Statistical Report FY2011
Table 39
Net Trends in Georgia's State Tax Revenues by Major Sources (Thousands)
$10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $-
FY2007
FY2008
FY2009
FY2010
FY2011
Other Sources Selective Sales Tax General Sales and Use Tax Individual and Corporate Tax Total Taxes/Other Revenues
FY2007 $ 968,045 $ 918,288 $ 5,915,519 $ 9,837,982 $ 17,639,834
FY2008 $ 1,003,093 $ 877,381 $ 5,780,867 $ 9,788,518 $ 17,449,859
FY2009 $ 945,952 $ 834,621 $ 5,342,569 $ 8,495,899 $ 15,619,041
FY2010 $ 875,401 $ 837,996 $ 4,778,811 $ 7,706,616 $ 14,198,824
FY2011 $ 1,053,482 $ 828,670 $ 5,098,137 $ 8,330,124 $ 15,310,413
Note: Selective Sales Taxes includes Motor Fuel Excise Tax and all Tobacco and Alcohol Taxes. The above figures have been restated. They are extracted from the Department of Revenue's annual Revenue Collection Press Releases published during the relevant years.
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
130
State Revenue Collections and Trends
Georgia Department of Revenue | Statistical Report FY2011
Table 40
Comparison of Net Collections and Population
GA Population (Thousands)
10,000 8,000 6,000 4,000 2,000 -
FY2007
FY2008
FY2009
FY2010
FY2011
$20,000 $16,000 $12,000
$8,000 $4,000
$-
Net Collections (Millions)
FY2007
FY2008
FY2009
FY2010
FY2011
GA Population (Thousands) Net Collections (Millions)
FY2007 9,330
$ 17,640
FY2008 9,534
$ 17,450
FY2009 9,698
$ 15,619
FY2010 9,829
$ 14,199
FY2011 9,688
$ 15,310
Note: Population figures are estimated and restated each year; the United States Census Bureau publishes annually estimates of each state's residential population. The FY2011 population figure is per the 2010 Census conducted by the U.S. Census Bureau.
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections; Population data gleaned from Governor's Office of Planning and Budget (georgia.gov) under the heading Census Data.
131
State Revenue Collections and Trends
Georgia Department of Revenue | Statistical Report FY2011
Table 41
Actual Department of Revenue Spending by Funding Source (Thousands)
Other Funds Collection Fees Modernization State Funds
FY2007
$ 11,141
$ 10,938
$
-
$ 111,523
FY2008
$ 4,164
$ 10,039
$
-
$ 114,545
FY2009
$ 18,033
$ 10,299
$
-
$ 114,448
Source: Budget Unit, Finance Department, Georgia Department of Revenue - Expenditure Summary
FY2010
$ 17,940
$ 11,226
$
-
$ 96,227
FY2011
$ 28,868
$ 8,648
$
-
$ 77,859
Table 42.1
Changes in Major State Tax Revenues (Millions) - Collections
Net Revenue Collections General Sales and Use Tax Motor Fuel Tax Prepaid Motor Fuel Sales Tax Individual Income Tax Corporate Tax Liquor, Beer, and Wine Tax Cigar and Cigarette Tax Motor Vehicle Fees (i) Other Revenues
FY2007
$ 17,640
$ 5,916
$
493
$
446
$ 8,821
$ 1,017
$
182
$
243
$
290
$
232
FY2008
$ 17,460
$ 5,781
$
473
$
538
$ 8,889
$
943
$
165
$
240
$
296
$
135
FY2009
$ 15,619
$ 5,343
$
438
$
423
$ 7,801
$
695
$
167
$
230
$
287
$
235
FY2010
$ 14,199
$ 4,779
$
443
$
385
$ 7,022
$
685
$
168
$
227
$
285
$
205
FY2011
$ 15,310
$ 5,098
$
441
$
480
$ 7,659
$
671
$
159
$
229
$
295
$
278
Note: The above figures have been restated. They are extracted from the Department of Revenue's annual Revenue Collection Press Releases published during the relevant years.
The Georgia Department of Revenue began collecting and reporting Motor Vehicle Tags, Title and Fees on July 1, 2005. These revenues were previously reported by the now disbanded Department of Motor Vehicle Safety (DMVS).
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
132
State Revenue Collections and Trends
Georgia Department of Revenue | Statistical Report FY2011
Table 42.2
Changes in Major State Tax Revenues - Percentage Changes
Net Revenue Collections General Sales and Use Tax Motor Fuel Tax Prepaid Motor Fuel Sales Tax Individual Income Tax Corporate Tax Liquor, Beer, and Wine Tax Cigar and Cigarette Tax Motor Vehicle Fees (i) Other Revenues
FY06-07 7.62% 2.53%
13.86% 21.20%
9.70% 17.84% 15.92% -0.08% -3.01%
6.91%
FY07-08 -1.02% -2.28% -4.06% 20.63% 0.77% -7.28% -9.34% -1.23% 2.07%
-41.81%
FY08-09 -10.54%
-7.58% -7.40% -21.38% -12.24% -26.30% 1.21% -4.17% -3.04% 74.07%
FY09-10 -9.09%
-10.56% 1.14% -8.98% -9.99% -1.44% 0.60% -1.30% -0.70%
-12.77%
FY10-11 7.82% 6.68% -0.45%
24.68% 9.07% -2.04% -5.36% 0.88% 3.51%
35.61%
Note: The above figures have been restated. They are extracted from the Department of Revenue's annual Revenue Collection Press Releases published during the relevant years.
The Georgia Department of Revenue began collecting and reporting Motor Vehicle Tags, Title and Fees on July 1, 2005. These revenues were previously reported by the now disbanded Department of Motor Vehicle Safety (DMVS).
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
133
State Revenue Collections and Trends
Georgia Department of Revenue | Statistical Report FY2011
Table 42.3
Changes in Major State Tax Revenues (Millions) - Absolute Changes
Net Revenue Collections General Sales and Uses Tax Motor Fuel Tax Prepaid Motor Fuel Sale Tax Individual Income Tax Corporate Tax Liquor, Beer, and Wine Tax Cigar and Cigarette Tax Motor Vehicle Fees (i) Other Revenues
FY06-07
$ 1,249
$
146
$
60
$
78
$
780
$
154
$
25
$
-
$
(9)
$
15
FY07-08
$ (180)
$ (135)
$
(20)
$
92
$
68
$
(74)
$
(17)
$
(3)
$
6
$
(97)
FY08-09
$ (1,841)
$ (438)
$
(35)
$ (115)
$ (1,088)
$ (248)
$
2
$
(10)
$
(9)
$
100
FY09-10
$ (1,420)
$ (564)
$
5
$
(38)
$ (779)
$
(10)
$
1
$
(3)
$
(2)
$
(30)
FY10-11
$ 1,111
$
319
$
(2)
$
95
$
637
$
(14)
$
(9)
$
2
$
10
$
73
Note: The above figures have been restated. They are extracted from the Department of Revenue's annual Revenue Collection Press Releases published during the relevant years.
(i) The Georgia Department of Revenue began collecting and reporting Motor Vehicle Tags, Title and Fees on July 1, 2005. These revenues were previously reported by the now disbanded Department of Motor Vehicle Safety (DMVS).
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
134
State Revenue Collections and Trends
Georgia Department of Revenue | Statistical Report FY2011
135
Table 43.1
Revenue Collections (Thousands) - Corporate Tax
Corporate Net Worth Tax (i)(ii)
Corporate Income Tax Corporate Income Tax Refunds (iii) Financial Institution Business Occupation Tax (iv) Total Corporate Tax
FY2007 $ 31,872 $ 1,174,181 $ (205,215) $ 16,347 $ 1,017,185
FY2008 $ 41,733 $ 1,048,669 $ (163,789) $ 16,429 $ 943,042
FY2009 $ 30,944 $ 881,267 $ (234,219) $ 16,722 $ 694,714
FY2010 $ 41,725 $ 827,680 $ (199,198) $ 14,556 $ 684,763
FY2011 $ 31,003 $ 857,668 $ (244,431) $ 26,932 $ 671,172
Note: (i) Georgia Department of Revenue collects Corporate Net Worth Tax in conjunction with Corporate Returns and Estimated Corporate payments on a daily basis. This is done with the intention to ease the burden on taxpayers and the Georgia Department of Revenue Processing Center.
(ii) At the time of this report, most of the returns have been processed. A projection is made to determine the net worth for all returns based on prior year returns. This projection is based on returns filed in the fiscal year and not on actual collections. Beginning with FY2011, the Integrated Tax System specifically accounts for networth based on actual collections,
(iii) Corporate Income Tax Refunds are net total that include voided corporate refunds. (iv) The Integrated Tax System, implemented in FY2011, greatly improved the tracking of this tax. Source: Information Technology Division, Georgia Department of Revenue Integrated Tax System as of November 2011.
Table 43.2
Revenue Collections (Thousands) - Individual Tax
Individual Tax Returns
Individual Income Tax Assessments
Individual Estimated Payments
Individual Withholding
Non-Resident Composite Income Tax
Estimate Non-Resident Composite Income Tax Individual Income Tax Refunds (i) Fiduciary
Total Individual Tax
FY2007 $ 712,367
FY2008 $ 719,081
FY2009 $ 521,716
FY2010 $ 472,418
FY2011 $ 467,608
$ 167,640 $ 208,527 $ 145,918 $ 156,681 $ 137,621
$ 1,500,497 $ 8,128,838
$ 1,434,783 $ 8,400,700
$ 996,155 $ 8,132,199
$ 723,542 $ 8,014,530
$ 807,712 $ 8,335,632
$ 61,026 $ 75,654 $ 71,454 $ 99,153 $ 142,610
$ 21,389 $
(55) $
-$
-$
-
$ (1,801,914) $ (2,031,471) $ (2,081,539) $ (2,449,123) $ (2,242,299)
$ 30,954 $ 38,257 $ 15,282 $
4,654 $ 10,069
$ 8,820,797 $ 8,845,476 $ 7,801,185 $ 7,021,855 $ 7,658,953
Note: (i) Individual Income Tax Refunds are net total that include voided individual refunds. Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
State Revenue Collections and Trends
Georgia Department of Revenue | Statistical Report FY2011
Table 43.3
Revenue Collections (Thousands) - Other Taxes
Estate Tax (i) Property Tax Sales and Use Taxes - Gross Local Distributions Sales Tax Refunds/Adjustments Prepaid Motor Fuel Tax Motor Fuel Excise Tax Malt Beverage Excise Tax Liquor Excise Tax Wine Excise Tax Tobacco Taxes Motor Vehicle - Tag, Title, Fees Total Other Taxes
FY2007
FY2008
FY2009
FY2010
FY2011
$
1,426 $
12 $
83 $
-$
-
$ 77,842 $ 81,218 $ 82,764 $ 85,744 $ 76,286
$ 10,770,909 $ 10,693,537 $ 9,752,210 $ 9,198,072 $ 9,618,527
$ (4,757,333) $ (4,831,802) $ (4,359,855) $ (4,356,688) $ (4,407,612)
$ (98,057) $ (80,868) $ (49,786) $ (62,572) $ (112,777)
$ 445,586 $ 538,156 $ 422,827 $ 385,241 $ 479,881
$ 493,449 $ 473,046 $ 438,329 $ 443,386 $ 441,189
$ 85,953 $ 88,251 $ 87,814 $ 85,175 $ 83,205
$ 69,877 $ 47,593 $ 49,467 $ 50,561 $ 50,245
$ 25,732 $ 28,872 $ 29,338 $ 32,065 $ 31,879
$ 243,277 $ 239,619 $ 229,673 $ 226,810 $ 222,161
$ 289,932 $ 295,568 $ 287,528 $ 285,237 $ 295,338
$ 7,648,593 $ 7,573,202 $ 6,970,392 $ 6,373,031 $ 6,778,322
Note: (i) Estate Tax beginning n FY2010 was not separately accounted for due to materiality. Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
136
State Revenue Collections and Trends
Georgia Department of Revenue | Statistical Report FY2011
Table 43.4
Revenue Collections (Thousands) - Business License Fees
Malt Beverage Licenses Liquor Licenses Undistributed Liquor Licenses Wine Licenses Tobacco Licenses Coin Operated Amusement Machines Total Business License Fees
FY2007
FY2008
FY2009
FY2010
FY2011
$
445 $
594 $
550 $
518 $
561
$
585 $
933 $
969 $
905 $
1,242
$
-$
-$
-$
-$
-
$
396 $
535 $
516 $
479 $
625
$
11 $
16 $
15 $
18 $
21
$
1,857 $
1,852 $
1,926 $
1,974 $ 12,855
$
3,294 $
3,930 $
3,976 $
3,894 $ 15,304
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
Table 43.5
Revenue Collections (Thousands) - Earnings - General Government
Real Estate Transfer Tax Collection Costs
Railroad Equipment Car Tax Collection Costs
Income Tax Checkoffs Collection Costs
Out of State Contractors
Liquor Pre-License Investigation Fees
Public Service Commission Fees
Total Earnings General Government
FY2007
FY2008
FY2009
$
658 $
362 $
267 $
FY2010
FY2011
201 $
200
$
-$
-$
-$
-$
-
$
-$
$
-$
$
288 $
$
1,048 $
$
1,994 $
-$ 7$ 69 $ -$ 438 $
-$ 2$ 104 $ 1,050 $ 1,423 $
-$ -$ 86 $ 1,052 $ 1,339 $
2 74 1,056 1,331
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
137
State Revenue Collections and Trends
Georgia Department of Revenue | Statistical Report FY2011
Table 43.6
Revenue Collections (Thousands) - Other Fees
Fines and Penalties - Motor Carrier Citations
Fines and Penalties - Tobacco Citations
Fines and Penalties - Alcohol Citations
Forfeitures - Alcohol and Tobacco
Unclaimed Property
Motor Vehicle Licenses and Permits
Penalties and Interest - Property Tax
Penalties and Interest - FiFa
Penalties & Interest - Individual Income Tax
Penalties & Interest - Sales & Use Tax
Penalties & Interest - Corporate Income Tax
Penalties and Interest - Motor Fuel
Penalties and Interest - Alcoholic Beverages
Penalties and Interest - Cigarette
Delinquent Tax Collections Fees
Motor Vehicle Tags and Titles
Unallocated Tax
Unallocated Fees
Other
Total Other Fees
FY2007
$
-$
$ 54,702 $
$
234 $
$
408 $
$ 84,222 $
$
372 $
$
267 $
$ 26,286 $
N/A
N/A
N/A
$
443 $
$
31 $
$
-$
$ (12,011) $
$
-$
$ (10,309) $
$
1,394 $
$
1,932 $
$ 147,971 $
FY2008
FY2009
FY2010
FY2011
-$
-$
-$
-
5$
577 $
407 $
234
251 $
62 $
14 $
233
257 $ 76,433 $
-$ 86,150 $
-$ 91,430 $
636 84,033
494 $
337 $
628 $
2,099
226 $
341 $
485 $
538
23,234 $ 16,190 $ 11,406 $ 15,154
N/A
N/A
N/A $ 73,378
N/A
N/A
N/A $ 47,832
N/A
N/A
N/A $
7,883
880 $
329 $
328 $
92
36 $
27 $
41 $
53
-$
-$
-$
35
(11,805) $ (9,135) $ (12,343) $ (11,974)
-$
-$
-$
-
(7,653) $ 51,465 $ 10,820 $ (33,647)
1,413 $
1,008 $
659 $
1,673
-$
- $ 10,069 $ (2,921)
83,771 $ 147,351 $ 113,944 $ 185,331
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
138
State Revenue Collections and Trends
Georgia Department of Revenue | Statistical Report FY2011
Table 43.7
Revenue Collections (Thousands) - Total Revenue Collections
Taxes Corporate Tax Individual Tax Other Taxes Total Taxes Funds and Other Fees Business License Fees Earnings - General Government Other Fees Total Funds and Other Fees Revenue Collections Total Revenue Collections
FY2007
FY2008
FY2009
FY2010
FY2011
$ 1,017,185 $ 8,820,797 $ 7,648,593 $ 17,486,575
$ 943,042 $ 8,845,476 $ 7,573,202 $ 17,361,720
$ 694,714 $ 7,801,185 $ 6,970,392 $ 15,466,291
$ 684,761 $ 7,021,855 $ 6,373,031 $ 14,079,647
$ 671,172 $ 7,658,953 $ 6,778,322 $ 15,108,447
$
3,294 $
$
1,994 $
$ 147,971 $
$ 153,259 $
3,930 438
83,771 88,139
$
3,976
$
1,423
$ 147,351
$ 152,750
$
3,894
$
1,339
$ 113,944
$ 119,177
$ 15,304
$
1,331
$ 185,331
$ 201,966
$ 17,639,834 $ 17,449,859 $ 15,619,041 $ 14,198,824 $ 15,310,413
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
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State Revenue Collections and Trends
Georgia Department of Revenue | Statistical Report FY2011
Table 44
Trends in Georgia's State Tax Revenues by Major Sources (Unaudited and Millions)
Department of Revenue Other Agencies Grand Total General Sales and Use Selective Sales Taxes (i) Individual Income Taxes Other Taxes or Fees Contribution of Department of Revenue to Total State Revenue Contribution of Other Agencies Total State Revenue
FY2007
$ 17,640
$
342
$ 17,982
$ 5,916
$
918
$ 8,821
$ 1,985
98%
FY2008
$ 17,450
$
348
$ 17,798
$ 5,781
$
877
$ 8,889
$ 1,903
99%
FY2009
FY2010
FY2011
$ 15,619 $ 14,199 $ 15,310
$
314 $
274 $
361
$ 15,933 $ 14,473 $ 15,671
$ 5,343 $
4,779 $
5,098
$
835 $
838 $
829
$ 7,801 $
7,022 $
7,659
$ 1,640 $
1,560 $
1,724
98%
98%
98%
2%
2%
2%
2%
2%
Note: The figures above have been restated. (i) Selective Sales Taxes includes Motor Fuel Excise and all Tobacco and Alcohol Taxes.
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections and State of Georgia, Office of the State Treasurer - Selected Summary of Financial Information.
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State Revenue Collections and Trends
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141
Legislative Summary for Enacted Legislation
Georgia Department of Revenue | Statistical Report FY2011
Legislative Summary for Enacted Legislation
For a more detailed summary please see our website at: https://etax.dor.ga.gov/legislation/index.aspx
Administrative
HB 87 (O.C.G.A. 50-36-2) A portion of this bill provides for a definition of a "Secure and Verifiable Identity Document." The attorney general shall provide a list of all acceptable secure and verifiable documents that may be presented as identification. As of January 1, 2012, agencies may only accept forms of identification provided for on the list. This bill became effective July 1, 2011.
Alcohol
SB 10 (O.C.G.A. 3-3-7) This bill provides for the local authorization and regulation of sales of alcoholic beverages on Sunday after approval by the voters in a local referendum. This bill became effective upon its approval by the Governor on April 28, 2011.
SB 121 (O.C.G.A. 3-8-2) This bill extends sales of alcoholic beverages to distilled spirits and wine on public golf courses and golf courses owned by the Department of Natural Resources; currently only sales of malt beverages are permitted. This bill became effective upon its approval by the Governor on May 12, 2011.
Income Tax
HB 117 (O.C.G.A. 48-7-128) The income tax portion of this bill (see Section 2-1) provides, with respect to the nonresident withholding on the sale or transfer of real estate, that the person or entity identified as the seller on the settlement statement shall be considered the seller for all purposes regarding Code Section 48-7-128. This bill became effective upon its approval by the Governor on May 13, 2011.
HB 168 (O.C.G.A. 48-1-2) The income tax portion of this bill (see Section 1), for taxable years beginning on or after January 1, 2010, adopts certain provisions of all federal acts (as they relate to the computation of Federal Adjusted Gross Income (AGI) or federal taxable income for non-individuals) that were enacted on or before January 1, 2011.
HB 325 (O.C.G.A. 20-2A-1 through 20-2A-7, and 48-7-29.16). This bill makes changes to the Qualified Education Expense Credit. The principal changes are as follows:
Changes various provisions relating to the Student Scholarship Organizations (SSO).
Provides that the annual maximum amount (amount of tax credits allowed per tax year) shall be adjusted annually for inflation until January 1, 2018.
Specifies that the Department shall provide written notice to the taxpayer and the SSO of the taxpayer's preapproval or denial which shall not require any signed release or notarized approval by the taxpayer.
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Legislative Summary for Enacted Legislation
Georgia Department of Revenue | Statistical Report FY2011
Changes the number of days the taxpayer has to make the contribution after receiving preapproval from 30 days to 60 days but the contribution must still be made before the end of the calendar year in which the contribution is made.
Provides that the Department shall establish a web-based donation approval process. Specifies that the Department shall maintain an ongoing, current list on its website of the amount
of tax credits available. Provides that the Department shall not take any adverse action against donors to SSOs if the
Commissioner preapproved a donation for a tax credit prior to the date the SSO is removed from the DOE list, and all such donations shall remain as preapproved tax credits subject to the donors compliance with Code Section 48-7-29.16(f)(3).
This bill became effective on July 1 and is applicable to taxable years beginning on or after January 1, 2011.
HB 346 (O.C.G.A. 48-2-15, 48-7-1, 48-7-29.12, 48-7-29.14, 48-7-60) Sections 1 and 4 amend the Code Sections 48-2-15(e) and 48-7-60(d) provisions that provide that such Code sections shall not be construed to prohibit persons or groups of persons other than employees of the Department from having access to tax information when necessary to carry out the mission and operations of the Department. Any access to such tax information by persons or groups of persons other than employees of the Department shall be pursuant to a written agreement that shall include terms and conditions for the security, maintenance, and confidentiality of such tax information to be disclosed. These sections of the bill became effective upon their approval by the Governor on May 11, 2011.
Section 2 amends the provisions of Code Section 48-7-1(11)(E) relating to deferred compensation and stock option income received by nonresidents. Section 2 became effective upon its approval by the Governor on May 11, 2011 and is applicable to taxable years beginning on or after January 1, 2011.
Section 3 amends Code Section 48-7-29.12 (the conservation tax credit) by specifying that any tax credits earned by a taxpayer and previously claimed but not used by such taxpayer against such taxpayer's income tax may be transferred or sold in whole or in part by such taxpayer to another Georgia taxpayer, subject to the certain conditions. Section 3 is effective on January 1, 2012 and is applicable to taxable years beginning on or after January 1, 2012.
Section 3A amends Code Section 48-7-29.14 (the Clean Energy Property and Wood Residuals Credit) as follows: Extends the clean energy property tax credit to clean energy property placed into service by December
31, 2014 (current law provides the credit is allowed for clean energy property placed into service between July 1, 2008 and December 31, 2012).
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Legislative Summary for Enacted Legislation
Georgia Department of Revenue | Statistical Report FY2011
Specifies that the clean energy property tax credit allowed for calendar years 2012, 2013, and 2014 must be taken in four equal installments over four successive taxable years beginning with the taxable year in which the credit is allowed.
Specifies that in no event shall the total amount of tax credits approved by the Commissioner for credits earned in calendar years 2012, 2013, and 2014 exceed $5 million.
Provides that if a taxpayer is denied all or part of the credit amount because the credit cap has been reached, the Commissioner shall add the taxpayer to a waiting list, prioritized by the date of the taxpayer's application. Taxpayers on the waiting list shall have priority over other taxpayers who apply for the credit for an installation in the subsequent years. (Current law provides for a reapplication process where taxpayers that are denied because the credit cap has been reached can reapply and have priority in the year of such reapplication; the bill removes this reapplication process.)
Section 3A became effective upon its approval by the Governor on May 11, 2011 and is applicable to taxable years beginning on or after January 1, 2011.
HB 509 (O.C.G.A. 48-7-161) The income tax portion of this bill (see Section 5) changes the name of the "State Medical Education Board" to the "Georgia Board of Physician Workforce" for purposes of setoff debt collection. This bill became effective on July 1, 2011.
Motor Vehicle
HB 112 (Various Sections in Title 40) Part I - This bill provides for new code sections referring to the safe operation of motor carriers and commercial motor vehicles: Requires all motor carriers to attend an educational seminar and provide certification to DOR on
motor carrier operations and safety regulations. Requires that a non-resident motor carrier designate a Georgia service agent to DOR.
Part II Amends code section 40-2-8 relating to the issuance of a dealer temporary license plate: The Department shall provide the temporary license plates to registered distributors. Dealers will be required to report the issuance of a dealer temporary license plate:
-- On the Electronic Title and Registration System (ETR); -- On the web service provided by one of the dealer associations; and -- At the County Tag Office
Part I of this bill became effective July 1, 2011 and Part II became effective November 1, 2011.
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Legislative Summary for Enacted Legislation
Georgia Department of Revenue | Statistical Report FY2011
HB 114 (O.C.G.A. 40-11-1, 40-11-5, and 40-11-10) This bill amends Title 40 regarding abandoned motor vehicles: This bill sets the court filing fee on an abandoned vehicle at $10. Requires the research for the owner's information to extend to the vehicle's state of registration, if
there is no Georgia registration. Provides for additional items that are considered "contents" of the vehicle that may be claimed by the
owner of the vehicle prior to the sale of such vehicle. If the owner does not claim the "contents," they must be turned over to a local law enforcement
agency prior to final sale or disposition of the abandoned vehicle.
This bill became effective upon its approval by the Governor on May 13, 2011.
HB 142 (Various Sections in Title 40) This bill modernizes and corrects drafting and grammatical errors contained in the code. No substantive changes are made by this bill. This bill became effective upon its approval by the Governor on May 13, 2011.
HB 269 (O.C.G.A. 40-3-36 and 40-3-90) This bill amends code section 40-3-36 relating to reporting the cancellation of a certificate of title: Changes the value of a scrap vehicle's worth from $750.00 to $850.00, when the owner or authorized
agent of the owner has not obtained a title or has lost the title and completes an application to cancel the Certificate of Title on a Scrap Vehicle (form MV-1SP). Requires the business to report within 48 hours a list of such vehicles to DOR. Requires the business acquiring the scrap vehicle to provide to DOR the identification number required by the National Motor Vehicle Title Information System (NMVTIS) in addition to their name and address. Requires DOR to provide a mechanism for reporting the cancellation of the Certificate of Title on Form MV-1SP and reporting the vehicle to NMVTIS. Any person who, with fraudulent intent, knowingly falsifies any information required shall be guilty of a felony.
This bill became effective on January 1, 2012.* *Some provisions of this bill only become effective upon appropriation of full funding.
HB 323 (O.C.G.A. 40-3-50) This bill extends the period for making an application for a certificate of title in order to perfect the security interest from 20 days to 30 days. This bill became effective on July 1, 2011.
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Legislative Summary for Enacted Legislation
Georgia Department of Revenue | Statistical Report FY2011
Property Tax
HB 95 (O.C.G.A. 48-5-7.7) This bill amends and clarifies the penalty provisions regarding the Forest Land Protection Act:
If a single tract is required to have more than one covenant because the tract crosses county lines, the total acreage of the single tract can be combined to meet the 200 acre minimum requirement for the FLPA covenant in each of the counties.
After partial conveyance of a tract under a FLPA covenant, if either the owner of the retained portion or the transferred portion breaches the covenant, only the owner of the portion in breach is liable for the penalty and interest; the portion not in breach continues under the original covenant. A breach no longer implicates the entire original tract.
This bill became effective upon its approval of the Governor on May 11, 2011.
Sales and Use Tax
HB 117 (O.C.G.A. 31-8-152.1, 48-8-2, and 48-8-30) The Sales and Use Tax portion of the bill amends Titles 31 and 48 of O.C.G.A. relating to health and to revenue and taxation. This bill provides for state Sales and Use taxation of certain health care services for a limited period of time. The Sales Tax portion of the bill became effective on July 1, 2011, provided, however that collection of tax shall not commence until the Centers for Medicare and Medicaid Services of the United States Department of Health and Human Services has approved the state plan amendments described in subsection (b) of O.C.G.A. 31-8-152.1.
HB 168 (Numerous Sections) The Sales and Use Tax portion of the bill provides for the revision of certain sections of Title 48 of O.C.G.A. to conform such provisions to the Streamlined Sales and Use Tax Agreement. This bill became effective upon its approval by the Governor on April 27, 2011.
HB 234 (Numerous Sections) This bill extends for a limited time the exemption relating to sales of engines, parts, equipment or other tangible personal property used in the maintenance or repair of aircraft, and provides for a program of tax refunds for companies creating new tourism attractions or expanding existing tourism attractions. A new article known as the `Georgia Tourism Development Act' was added, providing definitions and providing for approved companies to be granted a Sales and Use Tax refund from the incremental Sales and Use Tax on sales generated by such approved companies operating tourism attractions. This bill became effective on July 1, 2011.
HB 240 (O.C.G.A. Title 48, Chapter 8, Article 3) This bill adds a code section relating to county Sales and Use Taxes to establish a procedure for modifying projects approved in a referendum that have become infeasible in connection with the county special purpose local option Sales and Use Tax. This bill provides referendum procedures for a governing authority to determine that a project is infeasible and
146
Legislative Summary for Enacted Legislation
Georgia Department of Revenue | Statistical Report FY2011
to designate a new modified purpose for which the balance of the tax proceeds are to be used. This bill became effective upon its approval by the Governor on May 11. 2011. HB 256 (O.C.G.A. Title 46, Chapter 5, Article 2, Part 4) This bill repeals section O.C.G.A 46-5-134.2 relating to 911 charges for prepaid wireless service, and provides for the imposition, collection and distribution of a new 911 charge on prepaid wireless services. The new 911 charge is 75 cents per retail transaction and will be collected at the retail point of sale. This bill became effective on various dates, but in no event shall a fee and charge be imposed prior to January 1, 2012. HB 322 (O.C.G.A. 48-8-3(33.1) and 48-8-67) This bill amends the exemption for Sales and Use of jet fuel by qualifying airlines at a qualifying airport and also repeals the sunset on the revenue commissioner's authority to make distributions of unidentifiable Sales and Use Tax proceeds. Section one of this bill, regarding the jet fuel exemption, became effective July 1, 2011. Section two, regarding the distribution of unidentifiable Sales and Use Tax proceeds, became effective upon its approval by the Governor on April 27, 2011.
147
Georgia Taxpayers' Bill of Rights
Georgia Department of Revenue | Statistical Report FY2011
Georgia Taxpayers' Bill of Rights
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.
As a Georgia taxpayer, you have the right to expect the Department to honor its mission and uphold your rights every time you contact or are contacted by the Department. This includes fair and courteous treatment in all dealings with the Department, prompt and accurate responses to all questions and requests for tax assistance, and a fair and timely hearing on a dispute of any tax liability as provided for by law.
The following is a summary of your rights and the Department of Revenue's responsibilities to you as a Georgia taxpayer.
Rights of a Taxpayer
Privacy. You have the right to privacy with regard to information you provide pertaining to returns, reports, or the affairs of your business, except under certain circumstances further detailed under the Georgia Public Revenue Code (O.C.G.A. 48-2-15, 48-7-60).
Assistance. You have the right to advice and assistance from the Department of Revenue in complying with state tax laws.
Explanation. You have the right to a clear explanation of: the basis of any audit activities performed by an agent of the State Revenue Commissioner; the basis of an assessment of additional taxes, interest and penalties, or the denial or reduction of
any refund or credit claim; the procedure for a protest of a proposed assessment or refund denial; the procedure for an appeal of an official assessment; the basis of any enforcement activities performed by an agent of the State Revenue Commissioner; state tax law and any amendments to the law.
Protest and Appeal. You have the right to protest or appeal an adverse decision of the State Revenue Commissioner if you disagree with an assessment of tax or penalty or a reduction or denial of a refund. Please see below for the procedures to file a protest or appeal.
Representation. You have the right to representation by your authorized agent in any hearing or conference with the Department, whether it is an attorney, accountant, or any other person with a properly completed power of attorney. A Power of Attorney form can be downloaded from the Department's website at www.dor.ga.gov.
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Georgia Taxpayers' Bill of Rights
Georgia Department of Revenue | Statistical Report FY2011
Obligations of the State Revenue Commissioner
The State Revenue Commissioner has the obligation to: estimate your tax liability and issue an assessment based on the best information available if you
fail to preserve and maintain records suitable to determine the amount of tax due or to support the accuracy of a return; perform audits, conduct conferences and hearings with you at reasonable times and places; furnish copies of the agent's audit workpapers that explain the basis for the assessment; resolve tax controversies fairly and equitably at the administrative level whenever possible.
Protest and Appeal Procedure
To Protest a Notice of Proposed Assessment: Complete a Protest of Proposed Assessment or Refund Denial form by downloading the form
from the Department's website at www.dor.ga.gov. Return the form along with any documentation in support of your protest to the Department within
30 days of the proposed assessment's notice date by mailing to:
Georgia Department of Revenue Taxpayer Services Division - Protest Section
P.O. Box 105596 Atlanta, GA 30348 The Department will notify you that the protest has been either granted or denied. If the protest is granted, the proposed assessment will be withdrawn. If the protest is denied, the Commissioner will proceed to make an Official Assessment and notify you of the assessment amount, subject to the right of appeal as provided by law.
Appealing an Official Assessment and Demand for Payment. An official assessment is legally sufficient to establish your obligation to pay the tax liability contained within the assessment unless your appeal points out with particularity the items claimed to be erroneous. A general denial will not be adequate. To appeal an Official Assessment and Demand for Payment, you may file an appeal with either the Georgia Office of State Administrative Hearings or the Superior Court of Georgia.
Office of State Administrative Hearings The Georgia Office of State Administrative Hearings (OSAH) is a state tribunal whose purpose is to resolve disputes between the public and state agencies. A hearing gives you an opportunity to present
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Georgia Taxpayers' Bill of Rights
Georgia Department of Revenue | Statistical Report FY2011
witnesses or evidence in support of your case or explain any mitigating circumstances. To file an appeal with the OSAH: Complete a Request for Administrative Appeal form by downloading the form from the Department's
website at www.dor.ga.gov. Return the form to the Department within 30 days of the official assessment's notice date by mailing
to:
Georgia Department of Revenue Appeals Section P.O. Box 105665
Atlanta, GA 30348-5665
It is not necessary to have an attorney to request a hearing. The appeal will be forwarded to the Office of Attorney General, who will represent the State Revenue Commissioner in the hearing, and the Office of State Administrative Appeals, who will appoint a hearing officer to conduct the hearing. The hearing officer will serve a notice of hearing upon all parties that will include the date, time, and location for the matter to be heard and other important procedural information.
Superior Court of Georgia You can also appeal the assessment to the Superior Court of Georgia. To do so, your appeal must satisfy certain legal procedural requirements and be accompanied by either a surety bond in an amount that equals the amount in dispute, or evidence of your owning an equity in real estate in Georgia in an amount that equals or exceeds the amount in dispute. It is highly recommended that you retain legal counsel for an appeal to Superior Court.
Enforcement Procedure
An official assessment becomes final if you do not pay or file a written appeal with the Commissioner within 30 days of the assessment notice date. After 30 days, the Commissioner can issue a tax execution against you for the collection of any tax, interest, and penalty due the state. Interest will continue to accumulate at a rate of 1% per month on any unpaid balance. The Department will also impose a collection fee against you equaling 20% of the total amount due. The tax execution is usually recorded in the public records of any county in the state where you live or own real property and constitutes a lien covering all property in which you have any interest.
After the issuance of the tax execution, the Commissioner can utilize all lawful processes to collect the tax, including garnishment of your wages and other property as well as the levy and sale of your property and rights to property. Any additional costs that arise from such collection actions are added to the amount due as indicated on the state tax execution.
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Georgia Taxpayers' Bill of Rights
Georgia Department of Revenue | Statistical Report FY2011
Affidavit of Illegality If the State Revenue Commissioner issues a tax execution, you may still seek a judicial determination of whether the tax is legally due by filing an affidavit of illegality with the levying officer assigned to your case. Depending on the tax type, the affidavit of illegality must be accompanied by either payment of the tax or providing a bond in an amount to adequately cover the total of any adverse judgment plus costs. The Department will then discontinue any collection activities against you.
The affidavit of illegality will be given to the Office of the Attorney General, who will file it with the Superior Court in the county where the taxpayer resides. The affidavit of illegality will then be heard and decided by the court. It is highly recommended that you retain legal counsel for an appeal to Superior Court.
Jeopardy Assessment The State Revenue Commissioner is authorized to issue a jeopardy assessment against you for the immediate collection of any tax if there is evidence that you intend to leave Georgia, remove your property, conceal yourself or your property, discontinue your business without making adequate provisions for the payment of state taxes, or if you do anything which would tend to prejudice or jeopardize the Department's ability to assess or collect state taxes that you owe. A jeopardy assessment may be appealed in the same manner as an official assessment; however, collection activities will continue unless you file a bond with the Department that adequately secures payment of the tax.
Refund Procedure
You may file a tax refund claim at any time within three years after the date of the payment of the tax to the Department of Revenue or, in the case of income taxes, the later of (i) the date the taxes were paid or (ii) the due date for filing the applicable Income Tax return, including any extensions which have been granted. The claim must be in writing and include a summary statement of the grounds upon which the taxpayer relies and an identification of the transactions that form the basis of the refund being claimed. Forms to file a claim are available on the Department's website at www.dor.ga.gov.
A taxpayer can contest any denied refund claim by filing a written protest within 30 days from the notice date of the refund denial. To protest a denial of a refund claim:
Complete a Protest of Proposed Assessment or Refund Denial form by downloading the form from the Department's website at www.dor.ga.gov.
Return the form along with any documentation in support of your protest to the Department within 30 days of the refund denial date by mailing to:
Georgia Department of Revenue Taxpayer Services Division - Protest Section
P.O. Box 105596 Atlanta, GA 30348
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Georgia Taxpayers' Bill of Rights
Georgia Department of Revenue | Statistical Report FY2011
If the claim is either denied or not decided by the Commissioner within one year from the date of filing the claim, you have the right to bring an action for a refund in the appropriate Superior Court of Georgia. Again, it is highly recommended that you retain legal counsel for an appeal to Superior Court.
Office of the Taxpayer Advocate
The Office of the Taxpayer Advocate was created to ensure that your rights as a taxpayer are protected and that you receive timely and courteous service from the Department of Revenue. The Taxpayer Advocate also submits recommendations for procedural and systemic changes to state tax law and regulations in order to remedy undue taxpayer confusion or hardship. If you feel you have been treated unfairly or had no response to previous requests for service, the Taxpayer Advocate's Office will intercede on your behalf to facilitate a timely and equitable resolution. Please direct any suggestions for improvements that the Department should consider, or complaints concerning a particular tax-related issue, to:
Georgia Department of Revenue Office of the Taxpayer Advocate
P.O. Box 49708 Atlanta, Georgia 30348
404-417-2100 404-417-2101 (fax) taxadv@dor.ga.gov
The information in this document summarizes your rights as a Georgia taxpayer and the responsibilities of the Department of Revenue. The Georgia Taxpayers' Bill of Rights may be found in the Georgia Public Revenue Code codified in the Official Code of Georgia (O.C.G.A.) at Title 48, Chapter 1, Section 9.
152
Historical Timeline
Georgia Department of Revenue | Statistical Report FY2011
Historical Timeline
1938 Population:
3,123,723
1938 DOR Collections:
$58,347,067
1938 Department of Revenue (DOR) created and DOR Commissioner appointed
1951 Sales and Use Tax - Georgia is the 30th state to implement at a rate of 3%
1952 State Ad Valorem tax rate reduced from 5 mills to 0.25 mills per $1.00
1955 Motor Vehicle Licenses Counties are authorized to register and issue licenses
1959 Univac Computers installed and Fraud Unit Organized
1965 Metropolitan Atlanta Rapid Transit Authority (MARTA) created and DOR Data Bank System installed
1967 DOR Regional Offices are created
1968 DOR moves from State Capital Building to Trinity - Washington Building
1971 MARTA tax enacted
1972 New Property Tax System implemented and Regional Offices are combined
1973 Unclaimed Property Act established
1976 Local Option Sales Tax authorized for counties
1985 Special Purpose Local Option Sales Tax initiated
1989 State Sales Tax Rate increased from 3% to 4%
1990 Unclaimed Property Taxes moves to DOR
1991 Motor Vehicle International Registration Plan implemented
1992 Electronic Funds Transfer System implemented
1994 Georgia Business Expansion Support Act enacted
1996 DOR website launched
1997 DOR accepts Electronic Returns for Individual Income Tax
1999
DOR Compliance Department created, Homestead Tax Relief Grants issued and Unclaimed Property website launched
2000 DOR Worldwide Customer Service website launched
2001 Motor Vehicle Division merged into newly created Department of Motor Vehicle Safety
2002 DOR relocates to Century Center and Sales Tax Holiday implemented
2003 Smokeless Excise Tax implemented
153
Historical Timeline
Georgia Department of Revenue | Statistical Report FY2011
2004 DOR Advisory Committee formed with the business community, Tax Law and Policy Section created
2005
DOR begins accepting credit card payments for personal income tax liabilities, Litigation and Investigations Division created
2006 Motor Vehicle Division moves back to DOR
2007
Amendment exempting residents 65 years and older from paying state Ad Valorem Tax on property, credit card, electronic check payment added for motor vehicle services
2008 Check payments with coupons outsourced to local bank
2009 Integrated Tax System, Compliance Data Warehouse, and Check 21 processing system initiated
2010 Expanded Integrated Tax System, Compliance Division, and increased Employee Outreach Program
2011
Revamped Customer Contact Center practices to better service Georgia Taxpayers & streamlined Alcohol renewal process.
2011 Estimated Population:
9,815,210
Source: U.S. Census Bureau, www.census.gov accessed March 2012
2011 DOR Collections:
$15,310,413,000
154
Revenue Commissioners
Georgia Department of Revenue | Statistical Report FY2011
Revenue Commissioners
Commissioner T. Grady Head J. M. Forrester Eugene Cook M.E. Thompson Charles Redwine Glenn Phillips Downing Musgrove Charles D. Redwine T.V. Williams Curtis Dixon Oxford Hiram K. Undercofler John Stith Peyton S. Hawes John A. Blackmon Nick P. Chilivis W.E. Strickland Marcus E. Collins, Sr. T. Jerry Jackson Robert J. Lenihan, Jr. (Acting Commissioner) Bart L. Graham Douglas J. MacGinnitie
Dates Served February 2, 1938 - January 14, 1941 January 14, 1941 - January 26, 1943 February 18, 1943 - August 22, 1945 August 22, 1945 - January 14, 1947 January 14, 1947 - March 20, 1947 March 23, 1947 - June 10, 1948 June 10, 1948 - November 18, 1948 November 18, 1948 - December 31, 1954 January 12, 1955 - January 13, 1959 January 13, 1959 - January 15, 1963 January 15, 1963 - December 31, 1966 January 1, 1967 - January 12, 1967 January 13, 1967 - March 31, 1970 April 1, 1970 - January 14, 1975 January 15, 1975 - November 7, 1977 November 7, 1977 - August 31, 1983 September 1, 1983 - August 31, 1996 September 1, 1996 - April 30, 2003 May 1, 2003 - June 11, 2003 June 12, 2003 - January 10, 2011 January 11, 2011 - Present
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Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Appendix: Historical Data
Table 1
Number of Department of Revenue Employees by Category
Fiscal Year
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Temporary Employees
464 334 285 340 453 408 255 194 100 45
Source: Office of Human Resources, Georgia Department of Revenue
Full-Time Employees
979 1,010 943 936 1,214 1,267 1,265 1,211 1,092 1,240
Total Employees
1,443 1,344 1,228 1,276 1,667 1,675 1,520 1,405 1,192 1,285
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Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 6
Net Corporate Tax Collections and Returns Processed Annually
Fiscal Year
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Corporate Tax Returns Processed 167 188 205 207 216 219 229 234 237 241 250 239 365 258 203
Net Corporate Tax Collections $ 707 $ 749 $ 800 $ 667 $ 690 $ 565 $ 470 $ 495 $ 712 $ 890 $ 1,017 $ 943 $ 695 $ 685 $ 671
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
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Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 8
Number of Individual Income Tax Returns Processed and Net Individual Income Tax Collections
Fiscal Year
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Number of Individual Returns Processed
(Thousands) (i) 3,130 3,337 3,526 3,629 3,650 3,659 3,690 3,776 3,816 3,861 4,084 4,360 3,993 4,925 4,427
Net Individual Income Tax Collections (Millions) $ 4,755 $ 5,334 $ 5,701 $ 6,364 $ 6,923 $ 6,714 $ 6,272 $ 6,583 $ 7,281 $ 8,041 $ 8,821 $ 8,845 $ 7,801 $ 7,022 $ 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
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Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 9
Comparative Trends in Georgia's Individual Income and State Income Tax Receipts
Fiscal Year
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Total Individual Personal Income (i)
Amount (Millions)
Change from Prior Year (%)
$ 159,800
9.92%
$ 172,935
8.22%
$ 183,757
6.26%
$ 200,104
8.90%
$ 212,081
5.99%
$ 230,356
8.62%
$ 240,616
4.45%
$ 244,957
6.34%
$ 264,854
5.60%
$ 284,216
7.31%
$ 300,891
5.87%
$ 318,950
6.00%
$ 329,555
3.32%
$ 326,970
-0.78%
$ 342,406
4.72%
$ 352,719
2.56%
Individual Income Tax Receipts
Net Amount (Millions)
Change from Prior Year (%)
$ 4,233
10.30%
$ 4,755
12.30%
$ 5,334
12.20%
$ 5,701
6.88%
$ 6,364
11.64%
$ 6,923
8.77%
$ 6,714
-3.01%
$ 6,272
-9.41%
$ 6,785
8.90%
$ 7,281
7.31%
$ 8,041
10.44%
$ 8,821
9.70%
$ 8,845
0.27%
$ 7,801
-11.80%
$ 7,022
-9.99%
$ 7,659
9.07%
Income Elasticity Ratio (ii)
1.037 1.499 1.946 0.773 1.945 1.018 -0.677 -1.484 1.589 1.000 1.779 1.616 0.082 15.048 -2.115 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.
159
Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 10
Growth Trend of Individual Income Tax (Thousands)
Calendar Year
Number of Returns
Adjusted Gross Income Reported (I)
Taxable Net Income Reported
1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
2,410 2,529 2,606 2,663 2,702 2,714 2,722 2,855 2,964 3,076 3,166 3,130 3,337 3,526 3,629 3,650 3,659 3,690 3,776 3,836 4,045 4,273 4,230 4,166
$ 54,170,564 $ 60,131,052 $ 65,628,920 $ 68,617,272 $ 71,753,093 $ 75,329,837 $ 83,090,468 $ 87,961,434 $ 96,300,663 $ 104,219,482 $ 112,437,195 $ 118,870,445 $ 132,507,265 $ 152,855,648 $ 157,455,921 $ 150,635,841 $ 149,204,721 $ 153,771,193 $ 165,421,204 $ 172,975,112 $ 193,127,039 $ 202,746,898 $ 192,294,583 $ 180,120,449
$ 37,169,975 $ 39,798,725 $ 44,424,149 $ 46,207,194 $ 48,231,107 $ 51,311,323 $ 57,098,987 $ 60,798,369 $ 65,123,187 $ 69,551,937 $ 79,372,476 $ 84,667,727 $ 93,022,750 $ 107,079,738 $ 117,845,448 $ 111,049,521 $ 108,276,684 $ 112,028,551 $ 122,448,097 $ 129,060,396 $ 144,979,006 $ 151,026,391 $ 140,015,944 $ 129,686,253
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)
Tax Liability
$ 1,984,217 $ 2,202,662 $ 2,552,989 $ 2,611,699 $ 2,750,736 $ 2,855,977 $ 3,061,836 $ 3,336,851 $ 3,559,131 $ 3,899,805 $ 4,357,859 $ 4,665,720 $ 5,125,991 $ 5,829,915 $ 6,361,264 $ 6,043,449 $ 5,879,892 $ 6,104,844 $ 6,712,680 $ 7,100,396 $ 8,026,610 $ 8,373,271 $ 7,716,095 $ 7,079,021
160
Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
161
Table 10 Continued
Growth Trend of Individual Income Tax (Thousands) - Annual Numerical Increase
Calendar Year
Number of Returns
Adjusted Gross Income Reported (I)
Taxable Net Income Reported
1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
100
$ 5,142,525
$ 1,724,776
119
$ 5,960,488
$ 2,628,750
77
$ 5,497,868
$ 4,625,424
57
$ 2,988,352
$ 1,783,045
39
$ 3,135,821
$ 2,023,913
12
$ 3,576,744
$ 3,080,216
8
$ 7,760,631
$ 5,787,664
133
$ 4,870,966
$ 3,699,382
109
$ 8,339,229
$ 4,324,818
112
$ 7,918,819
$ 4,428,750
90
$ 8,217,713
$ 9,820,539
(36)
$ 6,433,250
$ 5,295,251
207
$ 13,636,820
$ 8,355,023
189
$ 20,348,383
$ 14,056,988
103
$ 4,600,273
$ 10,765,710
21
$ (6,820,080)
$ (6,795,927)
9
$ (1,431,120)
$ (2,772,837)
31
$ 4,566,472
$ 3,751,867
86
$ 11,650,011
$ 10,419,546
60
$ 7,553,908
$ 6,612,299
209
$ 20,151,927
$ 15,918,610
228
$ 9,619,859
$ 6,047,385
(43)
$ (10,452,315)
$ (11,010,447)
(64)
$ (12,174,134)
$ (10,329,691)
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)
Tax Liability
$ 242,705
$ 218,445
$ 350,327
$
58,710
$ 139,037
$ 105,241
$ 205,859
$ 275,015
$ 222,280
$ 340,674
$ 458,054
$ 307,861
$ 460,271
$ 703,924
$ 531,349
$ (317,815)
$ (163,557)
$ 224,952
$ 607,836
$ 387,716
$ 926,214
$ 346,661
$ (657,176)
$ (637,074)
Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 10 Continued
Growth Trend of Individual Income Tax (Thousands) - Annual Percentage Increase/Decrease
Calendar Year
Number of Returns
Adjusted Gross Income Reported (I)
Taxable Net Income Reported
1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
0.00% 4.94% 3.04% 2.19% 1.46% 0.44% 0.29% 4.89% 3.82% 3.78% 2.93% -1.14% 6.61% 5.66% 2.92% 0.58% 0.25% 0.85% 2.35% 1.57% 5.47% 5.64% -1.01% -1.51%
0.01% 11.00% 9.14% 4.55% 4.57% 4.98% 10.30% 5.86% 9.48% 8.22% 7.89% 5.72% 11.47% 15.36% 3.01% -4.33% -0.95% 3.06% 7.58% 4.57% 11.65% 4.98% -5.16% -6.33%
0.09% 7.07% 11.62% 4.01% 4.38% 6.39% 11.28% 6.48% 7.11% 6.80% 14.12% 6.67% 9.87% 15.11% 10.05% -5.77% -2.50% 3.47% 9.30% 5.40% 12.33% 4.17% -7.29% -7.38%
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)
Tax Liability
0.01% 11.01% 15.90% 2.30% 5.32% 3.83% 7.21% 8.98% 6.66% 9.57% 11.75% 7.06% 9.86% 13.73% 9.11% -5.00% -2.71% 3.83% 9.96% 5.78% 13.04% 4.32% -7.85% -8.26%
162
Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 12
Georgia, Southeast and United States Per Capita Income (Thousands)
Calendar Year
Georgia
Southeast
United States
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
23.1 23.9 25.4 26.4 28.0 30.6 28.5 28.3 29.9 31.3 33.2 33.4 34.0 34.0 34.8
22.1 23.0 24.2 25.0 26.5 27.3 27.7 28.7 29.6 31.1 32.0 34.8 35.7 36.0 36.1
24.3 25.4 26.9 27.9 29.8 30.6 30.8 31.5 33.1 34.7 36.6 38.6 40.0 39.6 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.
163
Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 14
Georgia, Southeast Total Individual Income as a Percentage of United States
Calendar Year
Georgia
Southeast
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
2.6% 2.7% 2.7% 2.7% 2.7% 2.8% 2.8% 2.7% 2.7% 2.8% 2.7% 2.7% 2.7% 2.7% 2.7%
22.1% 22.1% 22.1% 22.0% 21.9% 22.1% 22.2% 22.3% 22.5% 22.6% 22.7% 22.7% 22.6% 23.0% 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
164
Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 19
Taxable Values and Tax Rates, State of Georgia for General Property and Public Utilities
Fiscal Year
1910 1920 1930 1940 1950 1960 1970 1980 1990 2000 2003 2004 2005 2006 2007 2008 2009 2010
Net Taxable Values (Thousands)
State Rate (Per $1000 value)
Grand Total
Grand Total
10 Yr Growth
Rate
20 Yr Growth
Rate
Public Utilities
Public Utilities
10 Yr Growth
Rate
20 Yr Growth
Rate
5.00
$
766,889 77%
-
$
124,337 175%
-
5.00
$ 1,346,889 76% 212% $
165,410 33% 266%
5.00
$ 1,303,462 -3%
70% $
216,232 31%
74%
5.00
$
917,612 -30% -32% $
165,146 -24%
0%
5.00
$ 1,487,323 62%
14% $
247,148 50%
14%
0.25
$ 3,031,881 104% 230% $
423,707 71% 157%
0.25
$ 9,148,736 202% 515% $ 1,157,333 173% 368%
0.25
$ 39,169,215 328% 1192% $ 3,834,604 231% 805%
0.25
$ 104,270,104 166% 1040% $ 8,068,762 110% 597%
0.25
$ 201,251,237 93% 414% $ 10,313,948 28% 169%
0.25
$ 256,965,131
-
-
$ 10,451,760 0%
0%
0.25
$ 272,207,115 111% 381% $ 11,330,385 20% 118%
0.25
$ 291,219,580 114% 360% $ 11,549,924 21%
98%
0.25
$ 318,095,398 116% 343% $ 12,135,793 24%
71%
0.25
$ 332,356,035 111% 306% $ 11,962,961 21%
50%
0.25
$ 351,151,399 104% 285% $ 12,094,511 22%
39%
0.25
$ 349,525,150 87% 273% $ 12,396,086 25%
69%
0.25
$ 328,433,850
-
-
$ 12,247,352
-
-
Source: Local Government Services Division, Georgia Department of Revenue
165
Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 19 Continued
Taxable Values and Tax Rates, State of Georgia for General Property and Public Utilities
General Property (Net of exemptions) (Thousands)
Fiscal Year
Total
10 Yr 20 Yr Growth Growth
Rate Rate
Real Property
10 Yr 20 Yr Growth Growth
Rate Rate
Personal Property
10 Yr 20 Yr Growth Growth
Rate Rate
1910 1920 1930 1940 1950 1960 1970 1980 1990 2000 2003 2004 2005 2006 2007 2008 2009 2010
$ 642,551 66%
- $ 389,394 64%
- $ 253,156 69%
-
$ 1,181,476 84% 205% $ 714,151 83% 201% $ 467,322 85%
-
$ 1,087,229 -8% 69% $ 776,073 9% 99% $ 311,155 -33%
-
$ 752,466 -31% -36% $ 500,610 -35% -30% $ 251,857 -19%
-
$ 1,240,174 65% 14% $ 669,405 34% -14% $ 570,769 127%
-
$ 2,608,171 110% 247% $ 1,560,867 133% 212% $ 1,047,301 83%
-
$ 7,991,398 206% 544% $ 6,945,928 345% 938% $ 1,045,457 0%
-
$ 35,334,601 342% 1255% $ 25,323,247 265% 1522% $ 10,011,336 858%
-
$ 96,201,335 172% 1104% $ 71,614,692 183% 931% $ 24,586,632 146%
-
$190,937,287 98% 440% $146,053,491 104% 477% $ 44,883,790 83%
-
$246,513,371
-
-
$201,816,877
-
-
$ 44,696,494
-
-
$260,876,732 118% 408% $217,607,321 140% 490% $ 43,269,408 49% 199%
$279,669,656 121% 386% $236,646,531 149% 476% $ 43,023,125 36% 162%
$305,959,605 122% 373% $251,602,699 146% 428% $ 54,356,906 55% 220%
$320,393,073 117% 333% $265,769,931 142% 400% $ 54,623,142 45% 163%
$339,056,888 110% 311% $284,700,317 135% 376% $ 54,356,572 34% 138%
$337,129,064 90% 291% $281,570,471 109% 344% $ 55,558,593 32% 143%
$316,186,498
-
-
$265,713,437
-
-
$ 50,473,061
-
-
Source: Local Government Services Division, Georgia Department of Revenue
166
Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 30
Tax and Fee Collections by Enforcement Unit of the Alcohol and Tobacco Division (Thousands)
Fiscal Year
Delinquent Tax Collections
Fee Collections
2003 2004 2005 2006 2007 2008 2009 2010 2011
$ 5,181 $ 9,169 $ 6,900 $ 5,869 $10,385 $11,631 $11,377 $ 9,501 $ 7,423
$ 284 $ 278 $ 142 $ 123 $ 118 $ 137 $ 138 $ 168 $ 371
Source: Alcohol and Tobacco Division, Georgia Department of Revenue
Executive Orders / Administrative
Penalties / Fines $ 508 $ 600 $ 733 $ 576 $ 520 $ 528 $ 966 $ 641 $ 839
Total Collections and Fines Paid
$ 5,973 $10,047 $ 7,775 $ 6,568 $11,023 $12,296 $12,481 $10,310 $ 8,633
167
Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 31
Alcohol and Tobacco Division Performance Figures
Calendar Year
Number of
Alcohol
Alcohol Agents Inspections
Alcohol Investigations
2002
32
4,761
1,203
2003
33
4,921
1,351
2004
28
3,761
1,184
2005
32
3,247
1,334
2006
30
3,630
1,377
2007
30
3,561
1,499
2008
28
4,085
1,523
2009
24
4,192
1,469
2010
24
3,820
1,280
2011
42
4,749
1,336
Alcohol Citations
1,066 1,320 1,691 1,861 1,659 1,716 2,094 1,603 2,061 1,979
Underage Alcohol
Investigations 1,944 1,982 1,970 1,851 2,530 2,556 4,202 3,641 4,289 4,331
Underage Alcohol Citations 502 396 306 284 537 774 1,154 615 699 753
Calendar Year
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Liquor License Investigations 1,344 2,145 2,096 1,921 2,530 2,652 1,523 1,469 1,280 1,336
Still Seizures
2 4 7 2 4 7
Tobacco Inspections
Tobacco Investigations
3,261
29
3,612
10
2,773
12
2,049
4
2,552
9
2,456
9
2,902
11
3,178
13
3,126
36
3,939
15
Tobacco Citations
42 34 27 18 25 23 22 37 123 138
Underage Tobacco Investigations
937 1,232 717 553 1,008 1,568 2,095 1,782 3,372 2,284
168
Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 31 Continued
Alcohol and Tobacco Division Performance Figures
Calendar Year
Executive Orders
Game Inspections
Felony Arrests
2002
914
16,356
5
2003
1,355
11,803
7
2004
1,469
9,676
5
2005
1,663
8,764
13
2006
1,658
8,312
9
2007
1,372
2,130
3
2008
1,505
1,743
1
2009
2,137
1,482
19
2010
1,749
1,413
31
2011
2,053
4,271
29
Source: Alcohol and Tobacco Division, Georgia Department of Revenue
Misdemeanor Arrests
Dyed Fuel Inspections
380
-
325
-
239
-
202
-
260
2,006
196
4,349
211
5,253
221
6,252
140
4,990
228
6,760
Dyed Fuel Violations
115 158 151 158 112 167
169
Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 33
Delinquent Tax Collections by Compliance Division Compared to Number of Delinquent Accounts Processed
Fiscal Year
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Number of Accounts Processed (Actual) 387,306 326,478 418,467 596,097 667,053 661,193 637,948 582,499 526,919 390,161 335,870
Source: Compliance Division, Georgia Department of Revenue
Collections by Compliance (Thousands) $138,998 $150,019 $169,848 $194,086 $216,972 $225,353 $231,296 $211,226 $186,021 $156,649 $243,212
170
Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 35
Cost of Collection Fees Collected (Thousands)
Fiscal Year
Cost of Collection Fees
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
$ 4,113 $ 3,558 $ 4,687 $ 8,038 $ 9,697 $10,989 $12,012 $11,806 $10,298 $11,226 $11,974
Note: FY2009 figure has been restated. Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
171
Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 36
Comparison of Sales Tax Paid to the State Treasury and Sales Tax Distribution (Millions)
Fiscal Year
Net State Collections
Distributions
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
$ 4,079 $ 4,143 $ 4,486 $ 4,814 $ 5,126 $ 5,026 $ 4,985 $ 5,081 $ 5,282 $ 5,745 $ 5,949 $ 5,781 $ 5,342 $ 4,779 $ 5,098
$ 1,571 $ 2,245 $ 2,843 $ 3,105 $ 3,242 $ 3,181 $ 3,175 $ 3,398 $ 3,745 $ 4,311 $ 4,725 $ 4,832 $ 4,360 $ 4,357 $ 4,408
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
172
Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 38
Net Revenue Collections by Georgia Department of Revenue - Monthly Collections (Unaudited and Thousands)
Fiscal Year
2003 2004 2005 2006 2007 2008 2009 2010 2011
July
$ 898,993 $ 821,081 $ 870,867 $1,093,198 $1,176,085 $1,299,683 $1,213,291 $1,096,238 $1,147,262
August
$ 962,576 $ 980,455 $1,237,074 $1,296,959 $1,275,942 $1,353,788 $1,259,631 $1,052,466 $1,185,849
September
$1,138,661 $1,240,684 $1,343,923 $1,460,918 $1,564,037 $1,561,749 $1,632,334 $1,371,956 $1,449,813
October
$1,034,960 $1,095,874 $1,153,479 $1,304,776 $1,360,901 $1,388,598 $1,386,860 $1,140,095 $1,233,074
November
$1,064,161 $1,085,952 $1,148,740 $1,208,629 $1,278,362 $1,408,993 $1,419,543 $1,188,879 $1,268,524
December
$1,106,994 $1,106,290 $1,377,758 $1,539,857 $1,634,397 $1,624,867 $1,489,148 $1,402,181 $1,555,061
Fiscal Year
January
February
March
April
May
June
2003 2004 2005 2006 2007 2008 2009 2010 2011
$1,362,525 $1,466,917 $1,578,151 $1,795,724 $1,978,077 $1,837,297 $1,575,265 $1,438,319 $1,555,438
$ 990,809 $ 929,078 $ 705,841 $ 886,113 $ 961,225 $ 965,846 $ 629,448 $ 567,251 $ 715,277
$ 833,900 $ 865,798 $1,110,105 $1,200,704 $1,174,222 $1,155,087 $ 987,986 $ 998,239 $1,105,278
$ 956,831 $1,311,030 $1,270,517 $1,334,743 $1,309,159 $1,761,180 $1,399,047 $1,340,542 $1,375,573
$1,293,337 $1,399,883 $1,451,619 $1,673,929 $2,140,232 $1,473,892 $1,262,138 $1,186,660 $1,215,773
$1,272,147 $1,279,347 $1,445,140 $1,598,202 $1,787,195 $1,618,879 $1,364,350 $1,415,998 $1,503,491
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
173
Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 38 Continued
Net Revenue Collections by Georgia Department of Revenue - Fiscal Collections (Unaudited and Thousands)
Fiscal Year
Amount
Fiscal Year
Amount
Fiscal Year
Amount
1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963
$
40,891
$
44,170
$
40,380
$
57,062
$
55,259
$
56,906
$
58,347
$
75,483
$
92,519
$ 101,588
$ 102,947
$ 117,894
$ 145,305
$ 220,505
$ 210,038
$ 216,092
$ 226,226
$ 283,154
$ 300,953
$ 303,953
$ 321,702
$ 352,008
$ 374,423
$ 383,718
$ 422,533
1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988
$ 468,243 $ 523,599 $ 585,584 $ 641,167 $ 703,270 $ 795,125 $ 904,279 $ 949,146 $ 1,145,094 $ 1,298,984 $ 1,454,888 $ 1,485,597 $ 1,607,948 $ 1,826,490 $ 2,094,166 $ 2,353,857 $ 2,624,813 $ 2,911,453 $ 3,161,548 $ 3,389,303 $ 3,818,550 $ 4,373,972 $ 4,739,023 $ 5,090,622 $ 5,532,660
1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
$ 6,086,781 $ 6,802,402 $ 6,861,631 $ 6,992,517 $ 7,826,861 $ 8,444,864 $ 9,115,243 $ 9,928,508 $ 10,543,106 $ 11,090,777 $ 12,068,478 $ 13,041,655 $ 13,934,126 $ 13,044,947 $ 12,709,799 $ 13,582,389 $ 14,693,214 $ 16,393,752 $ 17,639,834 $ 17,449,859 $ 15,619,041 $ 14,198,824 $ 15,310,413
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
174
Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 39
Net Trends in Georgia's State Tax Revenues by Major Sources (Thousands)
Fiscal Year
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Other Sources
$ 353,339 $ 442,444 $ 536,347 $ 450,760 $ 385,028 $ 188,636 $ 467,665 $ 557,883 $ 883,973 $ 968,045 $ 1,003,093 $ 945,952 $ 875,401 $ 1,053,482
Selective Sales Tax
$ 648,072 $ 645,645 $ 666,627 $ 701,107 $ 717,364 $ 746,438 $ 913,377 $ 860,319 $ 833,010 $ 918,288 $ 877,381 $ 834,621 $ 837,996 $ 828,670
General Sales and Use
Tax $ 4,006,162 $ 4,479,223 $ 4,806,932 $ 5,139,314 $ 4,620,883 $ 4,991,882 $ 4,921,569 $ 5,281,884 $ 5,745,409 $ 5,915,519 $ 5,780,867 $ 5,342,569 $ 4,778,811 $ 5,098,137
Individual and Corporate Income Tax
$ 6,083,204 $ 6,501,165 $ 7,031,749 $ 7,642,945 $ 7,321,671 $ 6,782,842 $ 7,279,778 $ 7,993,128 $ 8,931,360 $ 9,837,982 $ 9,788,518 $ 8,495,899 $ 7,706,616 $ 8,330,124
Total Taxes / Other Revenues
$ 11,090,777 $ 12,068,477 $ 13,041,655 $ 13,934,126 $ 13,044,946 $ 12,709,798 $ 13,582,389 $ 14,693,214 $ 16,393,752 $ 17,639,834 $ 17,449,859 $ 15,619,041 $ 14,198,824 $ 15,310,413
Note: Selective Sales Taxes includes Motor Fuel Excise Tax and all Tobacco and Alcohol Taxes. The above figures have been restated. They are extracted from the Department of Revenue's annual Revenue Collection Press Releases published during the relevant years.
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
175
Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 40
Comparison of Net Collections and Population
Fiscal Year
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Georgia Population (Thousands) 8,424 8,598 8,750 8,935 8,911 9,094 9,319 9,523 9,686 9,829 9,688
Net Collections (Millions) $ 13,934 $ 13,045 $ 12,710 $ 13,582 $ 14,693 $ 16,394 $ 17,640 $ 17,450 $ 15,619 $ 14,199 $ 15,310
Note: Population figures are estimated and restated each year; the United States Census Bureau publishes annually estimates of each state's residential population. The FY2011 population figure is per the 2010 Census conducted by the U.S. Census Bureau.
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections; Population data gleaned from Governor's Office of Planning and Budget (georgia.gov) under the heading Census Data.
176
Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 41
Actual Department of Revenue Spending by Funding Source (Thousands)
Fiscal Year
Other Funds
Collection Fees
Modernization
2003 2004 2005 2006 2007 2008 2009 2010 2011
$ 5,566 $ 5,016 $ 6,687 $ 9,529 $ 11,141 $ 4,164 $ 18,033 $ 17,940 $ 28,868
$ 4,678 $ 8,038 $ 9,706 $ 10,985 $ 10,938 $ 10,039 $ 10,299 $ 11,226 $ 8,648
$ 7,995
$ 7,317
$ 2,121
$
-
$
-
$
-
$
-
$
-
$
-
Source: Budget Unit, Finance Department, Georgia Department of Revenue - Expenditure Summary
State Funds
$ 86,352 $ 82,869 $ 78,941 $ 109,512 $ 111,523 $ 114,545 $ 114,448 $ 96,227 $ 77,859
177
Appendix: Historical Data
Georgia Department of Revenue | Statistical Report FY2011
Table 44
Trend in Georgia's State Tax Revenues by Major Sources (Unaudited and Millions)
Fiscal Year
Department of Revenue
Other Agencies
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
$ 9,929 $ 10,543 $ 11,091 $ 12,068 $ 13,041 $ 13,934 $ 13,128 $ 12,777 $ 13,582 $ 14,693 $ 16,394 $ 17,640 $ 17,450 $ 15,619 $ 14,199 $ 15,310
$ 350 $ 376 $ 393 $ 392 $ 409 $ 411 $ 467 $ 476 $ 435 $ 549 $ 213 $ 341 $ 246 $ 314 $ 274 $ 361
Grand Total
$ 10,279 $ 10,919 $ 11,484 $ 12,460 $ 13,450 $ 14,345 $ 13,595 $ 13,253 $ 14,017 $ 15,242 $ 16,607 $ 17,981 $ 17,696 $ 15,933 $ 14,473 $ 15,671
Breakdown of Grand Total by Major Source
General Sales and
Use
Selective Sales Taxes
(1)
Individual Income Taxes
Other Taxes or
Fees
$ 3,951
$ 827
$ 4,930
$ 571
$ 4,067
$ 849
$ 5,462
$ 541
$ 4,006
$ 871
$ 6,083
$ 524
$ 4,479
$ 876
$ 6,501
$ 834
$ 4,807
$ 958
$ 7,032
$ 653
$ 5,139
$ 957
$ 7,613
$ 636
$ 4,621
$ 1,013
$ 7,279
$ 682
$ 4,992
$ 1,070
$ 6,742
$ 449
$ 4,922
$ 913
$ 7,279
$ 903
$ 5,282
$ 860
$ 7,993
$ 1,107
$ 5,746
$ 833
$ 8,931
$ 1,097
$ 5,916
$ 918
$ 9,838
$ 1,309
$ 5,781
$ 877
$ 9,789
$ 1,249
$ 5,342
$ 835
$ 8,496
$ 1,955
$ 4,779
$ 838
$ 7,707
$ 1,149
$ 5,098
$ 829
$ 7,659
$ 1,724
Note: The State of Georgia Office of Treasury and Fiscal Services (OTFS) figures are stated using the Statutory Basis of accounting. (i) Selective Taxes are made up of Motor Fuel Excise, Tobacco and Alcohol Taxes.
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections and the State of Georgia Office of Treasury and Fiscal Services (OTFS)
178
FY2010 and FY2011 Table Comparison
Georgia Department of Revenue | Statistical Report FY2011
FY2010 and FY2011 Table Comparison
Titles
FY2010 Table Page
FY Sources of Tax Revenue
-
11
Results and Performance Measures
-
12
Number of Department of Revenue Employees by Category
1
20
Office of Special Investigations Results and Performance Measures
-
21
Office of Tax Policy Results and Performance Measures
-
22
Office of Tax Policy Seminars
-
23
Taxpayer Services Division Results and Performance Measures
-
25
Taxpayer Services Division Seminars
-
26
Net Sales and Use Tax Collections by Month
2
29
Sales and Use Tax Revenues by Business Group - Net Collections
3.1
30
Sales and Use Tax Revenues by Business Group - Percentage
3.2
31
Sales and Use Tax Revenues by Business Group - Adjusted Total Revenues
3.3
31
Growth in Sales and Use Tax Distributions to the General Fund and 1% to Counties
4
32
CY Domestic Corporation Income Tax Returns by Taxable Income Class
5.1
33
CY Foreign Corporation Income Tax Returns by Taxable Income Class
5.2
34
CY Corporation Income Tax Returns by Taxable Income Class
5.3
35
Net Corporate Tax Collections and Returns Processed Annually
6
36
FY Motor Fuel and Motor Carrier Detailed Revenue Data
7
37
Number of Individual Income Tax Returns Processed and Net Individual Income Tax Collections
8
38
Comparative Trends in Georgia's Individual Income and State Income Tax Receipts
9
39
Growth Trend of Individual Income Tax
10
40
CY Georgia Individual Income - Returns by Income Class
11
41
Georgia, Southeast and United States Per Capita Income
12
43
Per Capita Individual Income Percent Increase Comparison by Five Year Periods
13
43
FY2011
Table Page
-
12
-
12
1
22
-
23
-
24
-
25
-
27
-
28
2
31
3.1
32
3.2
33
3.3
33
4
34
5.1
35
5.2
36
5.3
37
6
38
7
39
8
40
9
41
10
42
11
44
12
45
13
45
179
FY2010 and FY2011 Table Comparison
Georgia Department of Revenue | Statistical Report FY2011
Titles
Georgia, Southeast Total Individual Income as a Percentage of United States Total Individual Income Percent Increase Comparison by Period CY Individual Income Tax Data by County of Residence CY Electronic Filing Results vs. Paper Returns Local Government Services Division Results and Performance Measures Local Government Services Division Seminars Summary of Net Property Tax Collections by Category Taxable Values and Tax Rates, State of Georgia for General Property and Public Utilities Values of General Property, Public Utilities Dollars by Class of Property CY Selected Tax Statistics and Estimates by County Three Economic Indicators by County with Rankings and Per Capita Amounts Millage Rates by County - Alphabetical Millage Rates by County - Numerical Motor Vehicle Results and Performance Measures Motor Vehicle Seminars Active Registrations for Georgia Specialty Plates Number of Motor Vehicle Registrations and Tags Issued Number of Motor Vehicle Registrations Sold by Major Category Summary of Revenues from Motor Vehicle Tag, Title, and Related Items FY Motor Vehicle Division Production Report - Tradeport Facility Lobby Customers at Tradeport Facility Processing Center Results and Performance Measures Tax Returns Processed in Department of Revenue Alcohol and Tobacco Division Results and Performance Measures Tax and Fee Collections by the Enforcement Unit of the Alcohol and Tobacco Division
FY2010
Table Page
14
44
15
44
16
45
17
59
-
61
-
62
18
67
19
68
20
69
21
70
22
77
23
91
24
97
-
101
-
102
-
102
25.1
103
25.2
103
26
104
27
105
28
106
-
108
29
109
-
111
30
113
FY2011
Table Page
14
46
15
46
16
47
17
61
-
64
-
65
18
70
19
70
20
71
21
72
22
79
23
93
24
99
-
103
-
104
-
104
25.1
105
25.2
105
26
106
27
107
28
108
-
111
29
112
-
115
30
117
180
FY2010 and FY2011 Table Comparison
Georgia Department of Revenue | Statistical Report FY2011
Titles
FY2010 Table Page
Alcohol and Tobacco Division Performance Figures
31
114
Revenue from Selective Excise Taxes
32.1
115
Revenue from Business License Fees
32.2
116
Compliance Division Results and Performance Measures
-
119
Delinquent Tax Collections by Compliance Division Compared to Number of Delinquent Accounts Processed
33
120
Revenue from Collection Initiatives: September 2003 thru June 2009
34
121
Cost of Collection Fees Collected
35
123
Comparison of Sales Tax Paid to the State Treasury and Sales Tax Distribution 36
123
CY Refund History by Months
37
123
Net Revenue Collections by Georgia Department of Revenue
38
124
Net Trends in Georgia's State Tax Revenues by Major Sources
39
125
Comparison of Net Collections and Population
40
126
Actual Department of Revenue Spending by Funding Source
41
127
Changes in Major State Tax Revenues - Collections
42.1
127
Changes in Major State Tax Revenues - Percentage Changes
42.2
128
Changes in Major State Tax Revenues - Absolute Changes
42.3
129
Revenue Collections - Corporate Tax
43.1
130
Revenue Collections - Individual Tax
43.2
130
Revenue Collections - Other Taxes
43.3
131
Revenue Collections - Business License Fees
43.4
132
Revenue Collections - Earnings - General Government
43.5
132
Revenue Collections - Other Fees
43.6
133
Revenue Collections - Total Revenue Collections
43.7
134
Trend in Georgia's State Tax Revenue by Major Sources
44
135
FY2011
Table Page
31
118
32.1
119
32.2
120
-
124
33
124
34
125
35
127
36
127
37
128
38
129
39
130
40
131
41
132
42.1
132
42.2
133
42.3
134
43.1
135
43.2
135
43.3
136
43.4
137
43.5
137
43.6
138
43.7
139
44
140
181
Department of Revenue 1800 Century Boulevard, NE
Atlanta, GA 30345 (404) 417-2400 www.dor.ga.gov