- Collection:
- Georgia Government Publications
- Serial:
- Statistical report of the Department of Revenue of the State of Georgia.
- Title:
- 2012 statistical report [Aug. 2013]
- Creator:
- Georgia. Department of Revenue
- Contributor to Resource:
- Georgia. Department of Revenue
- Publisher:
- Atlanta, Ga. : Georgia. Department of Revenue
- Date of Original:
- 2013-08
- 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 2012
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-br400-b-pa1-bs78-b2012-belec-p-btext
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-br400-b-pa1-bs78-b2012-belec-p-btext
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
Department of Revenue Statistical Report FY2012
August 2013
Georgia Department of Revenue 1800 Century Boulevard, NE, Atlanta, GA 30345
(404) 417-2400 | https://etax.dor.ga.gov
Douglas J. MacGinnitie
Commissioner
State of Georgia Department of Revenue 1800 Century Boulevard, Suite 15300
Atlanta, Georgia 30345 (404) 417-2100
August 2013
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, 2012. Net collections for the past fiscal year totaled $16,052,536,000 compared to $15,310,413,000 for fiscal year 2011, a 4.8% 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
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
Organization Chart.................................................................................1 Foreword................................................................................................ 3 Integrated Tax Solution...........................................................................4 Directory................................................................................................. 5 Regional Offices.....................................................................................8 FY2012 Sources of Tax Revenue...........................................................9 Results and Performance Measures......................................................9 Administrative Services Division..........................................................17
Office of Human Resources................................................................................................................. 17 Table 1: Number of Department of Revenue Employees by Category................................................. 17
Office of Special Investigations............................................................18 Office of Tax Policy...............................................................................18 Taxpayer Services Division..................................................................19
Customer Contact Center (CCC).......................................................................................................... 19 Business Operations............................................................................................................................ 20 Electronic Services / Registration Unit................................................................................................. 21 Table 2: Net Sales and Use Tax Collections by Month......................................................................... 22 Table 3: Sales and Use Tax Revenues by Business Group - Net Collections...................................... 23 Table 4: CY2010 Corporation Income Tax Returns by Taxable Income Class..................................... 24 Table 5: Net Corporate Tax Collections and Returns Processed Annually........................................... 25 Table 6: Number of Individual Income Tax Returns Processed and Net Individual Income Tax Collections ........................................................................................................................................... 26 Table 7: Comparative Trends in Georgia's Individual Income and State Income Tax Receipts............ 26 Table 8: Growth Trend of Individual Income Tax................................................................................... 27 Table 9: CY2010 Georgia Individual Income - Returns by Income Class............................................. 28 Table 10: Georgia, Southeast and United States Per Capita Income................................................... 30 Table 11: CY2012 Electronic Filing Results vs. Paper Returns............................................................ 30
Local Government Services Division....................................................31
Property Tax......................................................................................................................................... 31 Table 12: Summary of Net Property Tax Collections by Category........................................................ 32 Table 13: Taxable Values and Tax Rates, State of Georgia for General Property and Public Utilities.. 32 Table 14: Values of General Property, Public Utilities Dollars by Class of Property............................. 33
Table 15: CY2011 Selected Tax Statistics and Estimates by County................................................... 34 Table 16: Two Economic Indicators by County with Rankings............................................................. 44 Table 17: Millage Rates by County - Alphabetical................................................................................ 49 Table 18: Millage Rates by County - Numerical.................................................................................... 55
Motor Vehicle Division..........................................................................57
Table 19: Active Registrations for Georgia Specialty Plates................................................................. 58 Table 20.1: Number of Motor Vehicle Registrations and Tags Issued.................................................. 59 Table 20.2: Number of Motor Vehicle Registrations Sold by Major Category....................................... 59 Table 21: Summary of Revenues from Motor Vehicle Tag, Title, and Related Items............................ 60 Table 22: FY2012 Motor Vehicle Production Report - Southmeadow Facility...................................... 61 Table 23: Lobby Customers at Southmeadow Facility.......................................................................... 62
Processing Center................................................................................63
Table 24: Tax Returns Processed in Department of Revenue.............................................................. 64
Alcohol and Tobacco Division...............................................................65
Alcohol Taxes....................................................................................................................................... 66 Tobacco Taxes...................................................................................................................................... 67 Table 25: Tax and Fee Collections by the Enforcement Unit of the Alcohol and Tobacco Division...... 67 Table 26: Alcohol and Tobacco Division Performance Figures............................................................. 68 Table 27.1: Revenue from Selective Excise Taxes .............................................................................. 69 Table 27.2: Revenue from Business License Fees.............................................................................. 70
Compliance Division.............................................................................72
Audit Unit.............................................................................................................................................. 72 Collection Unit...................................................................................................................................... 72 Special Collections............................................................................................................................... 72 Table 28: Delinquent Tax Collections by Compliance Division Compared to Number of Delinquent Accounts Processed............................................................................................................................. 73 Table 29: Revenue from Collection Initiatives: September 2003 thru June 2012................................. 73
State Revenue Collections and Trends................................................74
Table 30: Cost of Collection Fees Collected......................................................................................... 74 Table 31: Comparison of Sales Tax Paid to the State Treasury and Sales Tax Distribution................. 74 Table 32: CY2012 Refund History by Months....................................................................................... 75 Table 33: Net Revenue Collections by Georgia Department of Revenue............................................. 76 Table 34: Actual Department of Revenue Spending by Funding Source.............................................. 77 Table 35.1: Changes in Major State Tax Revenues.............................................................................. 77 Table 35.2: Changes in Major State Tax Revenues ............................................................................. 78 Table 36: Revenue Collections ............................................................................................................ 79 Table 37: Trend in Georgia's State Tax Revenues by Major Sources.................................................. 83
Legislative Analysis for Enacted Legislation.........................................84 Georgia Taxpayer Bill of Rights..........................................................106 FY2011 and FY2012 Table Comparison............................................. 110
Organization Chart
Pete Donnelly
Deputy Commissioner for Tax
Audits Collections
Administration & Operations
Douglas J. MacGinnitie State Revenue Commissioner
Sean Casey
Assistant Deputy Commissioner
Public Information
Function
Tim Shields Processing Center
Imaging Depositing Tax Data Capture &
Verification
Staci Guest Office of
Special Investigation
Fraud Detection Criminal Investigation Auto Crime - Title Fraud Building Operations Mail Services
Ron Johnson, Jr. Taxpayer Services
Division
Customer Service/ Call Center
Return Examination, Refunds & Notices
Licensing & Registration E-file Administration Georgia Tax Center Protest & Appeals Taxpayer Advocate
Howard Tyler Alcohol & Tobacco
Division
Compliance Citations Licensing
Frank O'Connell Office of Tax Policy
Research & Analysis Letter Rulings/
Written Tax Guidance Protest Conferences &
Administrative Hearings Regulations
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
Mack Chandler
Deputy Commissioner for Administration
Legislation/External Affairs Training Customer Service
Administrative Support
Support
Ellie Cimaglia Office of
Human Resources
Human Resources Payroll EEO Training
Greg Peacock Finance & Accounting
Facilities Controller
- Accounting - Banking - Asset Management Budget - Procurement
Michael Long Information Technology
Infrastructure/Security Application Development &
Support
1
First Row: Sean Casey, Assistant Deputy Commissioner Vicki Lambert, Director of the Local Government Services Division & Motor Vehicle Division Pete Donnelly, Deputy Commissioner for Tax & Director of the Compliance Division
Second Row: Ron Johnson, Jr. Director of the Taxpayer Services Division Ellie Cimaglia, Director of the Office of Human Resources
Mack Chandler, Deputy Commissioner for Administration
Third Row: Michael Long, Director of the Information Technology Division
Staci Guest, Director of the Office of Special Investigations
Fourth Row: Douglas J. MacGinnitie, State Revenue Commissioner Howard Tyler, Director of the Alcohol & Tobacco Division
Fifth Row: Greg Peacock, Director of Finance & Accounting Frank O'Connell, Director of the Office of Tax Policy
Fifth Row:
Tim Shields, Director of the Processing Center
2
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 2012, the Department collected approximately $23.3 billion in gross tax revenues and distributed $4.6 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 3.1 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
Integrated Tax Solution
The Integrated Tax Solution has transformed the Department's 23 disparate legacy tax systems into a consolidated platform, which provides agents with instant access to a taxpayer's total tax picture. Instead of having to check various systems, employees have all pertinent information instantly available, which results in more economical and comprehensive service to taxpayers when they need to interact with the Department.
This initiative has enhanced the Department's customer service to taxpayers. Coupled with the data warehouse initiative, the Integrated Tax Solution will significantly upgrade the Department's compliance across tax types efforts.
The Sales and Use Tax module of the Integrated Tax Solution became operational May 2009. Withholding became operational December 2009, Corporate and International Fuel Tax in October 2010. Individual Income Tax began operations in November 2011. Alcohol and Tobacco Licensing and Taxing, Coin Operated Amusement Machines (COAM), Motor Fuel upgrade from version 6 to version 8 and Sales Tax Contractor Licensing and Bonding became operational September 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, automobile billing process. In 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; 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, submit 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. Phase V implemented electronic processing of Alcohol and Tobacco taxes, permit requests and license renewals.
4
Directory
Administrative Services Division 1800 Century Boulevard, NE, Atlanta, Georgia 30345-3205
Commissioner, Douglas J. MacGinnitie Deputy Commissioner for Administration, Mack Chandler Assistant Deputy Commissioner, Sean Casey Finance and Accounting Chief Financial Officer, Greg Peacock
Budget and Accounting Electronic Funds Transfer Office of Human Resources Director, Ellie Cimaglia Office of Human Resources Assistant Director, Ann Raines Williamson Payroll Training Facilities and Staff Services, Dorothy Little Public Information
Alcohol and Tobacco Division 1800 Century Boulevard, NE, Atlanta, Georgia 30345-3205
Director, Howard Tyler Chief of Enforcement, Malcolm Bennett 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, Jeff Clutter Atlanta - Special Agent in Charge, Malcolm S. Bennett Augusta - Assistant Special Agent in Charge, Katrina Calderon Columbus - Special Agent in Charge, Eric Knox Douglas - Assistant Special Agent in Charge, Jeremy Thompson Gainesville - Special Agent in Charge, Courtney Edwards
Suite 15308 Suite 15300 Suite 14200 Suite 14200 Suite 14223 Suite 14100 Suite 14100 Suite 14100 Suite 14100 Suite 11230 Suite 15300
404-417-2100 404-417-2100 404-417-2171 404-417-2222 404-417-2222 404-417-2220 404-417-2233 404-417-2150 404-417-2140 404-417-2262 404-417-2194 404-417-2171
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 770-649-7329 912-389-4965 404-417-4882
5
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
Deputy Commissioner - Tax, Pete Donnelly Assistant Director - Collections, Jim Sowell Assistant Director - Audits, Anita DeGumbia Accounts Receivable Collections Manager, Merrill Jacobson Regional Office Program Manager, John Coleman Income Tax Resolution Unit Manager, Joyce McClendon Compliance Research Unit Manager, Steven Alvarez
Information Technology Division 1800 Century Boulevard, NE, Atlanta, Georgia 30345-3205
Director, Michael Long Manager Business Operations, Darcy Pyle Manager Business Operations, Deloris Maxwell
Local Government Services Division 4125 Welcome All Road, Atlanta, GA 30349
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, Steve Harbin Public Utility, Charles Nazerian Sales Tax Distribution, Jonathan Ussery Tax Officials Training, Burt Manning
770-732-5840 478-751-6112 706-295-6688 912-353-3001
Suite 18100 Suite 18200 Suite 18104 Suite 18300 Suite 16222 Suite 9200 Suite 18204
404-417-6458 404-417-6491 404-417-6400 404-417-2282 404-417-6340 404-417-2428 404-417-6752
Suite 6305 Suite 10300 Suite 10308
404-417-6211 404-417-6634 404-417-2109
404-724-7015 404-968-0708 404-417-2212 404-417-2212 404-724-7814 404-724-7058 404-968-0750 404-724-7004 404-724-7042
6
Motor Vehicle Division 4125 Welcome All Road, Atlanta, GA 30349
Director, Vicki Lambert Assistant Director, Robert Worle Assistant Director, Georgia Steel Tag and Title Information
Office of Special Investigations 1800 Century Boulevard, NE, Atlanta, Georgia 30345-3205
Director, Staci Guest
Office of Tax Policy 1800 Century Boulevard, NE, Atlanta, Georgia 30345-3205
Director, Frank O'Connell Hearing Officer, Leisa Phillips
Processing Center 4125 Welcome All Road, Atlanta, GA 30349
Director, Tim Shields Assistant Director, Albert Burt Assistant Director, Christopher Sanders
Taxpayer Services Division 1800 Century Boulevard, NE, Atlanta, Georgia 30345-3205
Director, Ronald Johnson Jr. Business Operations Manager 2
Individual Review, Christopher Luncheon Withholding and Corporate Review, Tonya Zellner Sales Tax and Motor Fuel Review, Monique Williams Operations Manager 2, Nixie Gumbs Customer Contact Center Manager, Rhonda Stuldivant E-Services Unit and Registration Unit Manager 1, Hester Howard (Acting) Taxpayer Advocate, Janis Carmichael
Suite 717 Suite 716 Suite 522
404-724-7015 404-724-7682 404-724-7680 404-968-3800
Suite 1175
404-417-2180
Suite 15202 Suite 15118
404-417-6649 404-417-2211
Suite 603 Suite 910 Suite 809
404-724-7510 404-724-7540 404-724-7564
Suite 7100 Suite 7100 Suite 7300 Suite 8100 Suite 8200 Suite 3100 Suite 3300 Suite 7229 Suite 7229
404-417-4201 404-417-4201 404-417-2363 404-417-2332 404-417-6687 404-417-4283 404-417-4262 404-417-4385 404-417-2297
7
Regional Offices
1. Rome Regional Office Jill Smith, Manager 1401 Dean Street, Suite E Rome, GA 30161-6494 Telephone: (706) 295-6061
5. Athens Regional Office Kerry Herndon, Manager 3700 Atlanta Highway, Suite 268 Athens, GA 30606-7428 Telephone: (706) 389-6977
2. Gainesville Regional Office Carlton Askew, Manager 528 Broad St. NE Gainesville, GA 30501 Telephone: (770) 718-3700
6. Columbus Regional Office Taryn Parker, Manager 1501 13th Street, Suite A Columbus, GA 31902-2344 Telephone: (706) 649-7451
3. Lithia Springs Regional Office Allen Johnson, Manager 351 Thornton Road, Suite 101 Lithia Springs, GA 30122-1589 Telephone: (770) 732-5812
7. Macon Regional Office Scott Purvis, Manager 6055 Lakeside Commons Dr., Suite 220 Macon, GA 31210 Telephone: (478) 471-3550
4. Atlanta Regional Office Gary Brantley, Manager 1800 Century Blvd. NE, Suite 12000 Atlanta, GA 30345-3205 Telephone: (404) 417-6605
8. Augusta Regional Office David Toulson, Manager 130 Davis Road Martinez, GA 30907-2386 Telephone: (706) 651-7600
12 34 5
67
8 11
9. Albany Regional Office James Cox, Manager 1105-D W. Broad Avenue Albany, GA 31707 Telephone: (229) 430-4241
10. Douglas Regional Office Marsha Gilliard, Manager North Point Plaza, Suite I 1214 North Peterson Douglas, GA 31533-2835 Telephone: (912) 389-4094
9 10
11. Savannah Regional Office Felicia Smith, Manager 6606 Abercorn Street, Suite 220 Savannah, GA 31405-5831 Telephone: (912) 356-2140
8
FY2012 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)
$
67,417
$
208,625
$
173,635
$
227,123
$
308,171
$
573,047
$
431,564
$
589,915
$ 5,330,347
$ 8,142,692
$ 16,052,536
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)
$
FY2008 52,030 15,884
16.5 $
FY2009 44,389 28,887
40.0 $
Source: Office of Special Investigations, Georgia Department of Revenue
FY2010 117,380 52,077
41.0 $
FY2011 172,908 109,884
71.6 $
FY2012 534,739 162,427
117.3
9
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
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 Administrative Hearings
Number of Offer in Compromise hearings
Number of Coin Operated Amusement hearings
FY2008 141 145 42 826 115 54
2,192 5,920 14,878
* N/A N/A
Note: *Numbers not compiled. Source: Office of Tax Policy, Georgia Department of Revenue
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
FY2012 161 91 36 463 42 81
2,130 55,000 38,500
9 133
31
10
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
FY2008 1,210 640 316 122
17 13%
28
Source: Taxpayer Services Division, Georgia Department of Revenue
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
FY2012 1,005 737 538 391
8 12%
14
11
Local Government Services Division Results and Performance Measures
FY2008
Unclaimed Property
Value of unclaimed property
returned to rightful owners or
$
heirs (Millions)
14.0 $
Grants and Distribution
Local Sales Tax Distribution
Total Local Sales Tax type (All counties combined)
Total returns (SUT) processed (Millions) (i)
Distribution of Sales Tax revenues to local governments $ including MARTA (Billions)
465 1.3 4.8 $
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
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
FY2012 20.9
467 1.4 4.6
14.1 319 5,423
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
12
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)
FY2008 17,437
43,751 N/A 8.5
459,361 295 $
Note: (i) Intrastate Registration under UCR began March 2010. Source: Motor Vehicle, Georgia Department of Revenue
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 $
FY2012 21,609
44,407 20,560
8.6 589,956
288
13
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)
FY2008
636 46.9%
78
2.0 8.0 17.7 $
8.7 80.0 60.9%
FY2009
458 36.1%
68
3.5 5.4 17.3 $
7.7 62.0 72.5%
FY2010
461 30.2%
67
2.5 3.4 17.1 $
8.9 65.8 62.1%
Note: (i) Reduction in documents processed and images created due to reduction in Processing Center staff in FY2009. (ii) Percentages for FY2008 and FY2009 have been restated. Source: Processing Center and Accounts Unit, Finance Department, Georgia Department of Revenue
FY2011
179 9.6%
63
2.1 2.8 17.7 $
7.3 50.3 76.0%
FY2012
127 8.4%
60
2.1 2.2 19.9
7.2 36.0 79%
14
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
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%
FY2012
3,201 443
2,270 19%
1,350 2,437
617 11%
15
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)
$
FY2008 329,535
134
1,139 $ 39%
165 387 $
Source: Compliance Division, Georgia Department of Revenue
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 $
FY2012 433,640
133
911 58%
165 411
16
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
Procurement Training Unit
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
FY2008 255
1,265 1,520
FY2009 194
1,211 1,405
Source: Office of Human Resources, Georgia Department of Revenue
FY2010 100
1,092 1,192
FY2011 45
1,240 1,285
FY2012 13
1,179 1,192
17
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.
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.
Fraudulent Returns: 162,427
detected prior to release of funds
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
Manage grants
Legislative Bills: 161
analyzed and summarized
18
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.
Customer Contact Center (CCC)
The Customer Contact Center (CCC) is responsible for answering taxpayer telephone inquiries, face-to-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.
Call Handling and Tracking: 1,005,000 inbound calls 19
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.
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.
20
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.
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.
21
Table 2
Net Sales and Use Tax Collections by Month (Thousands)
January February March April May June July August September October November December Total
CY2007
CY2008
CY2009
CY2010
CY2011
$
607,350 $
596,595 $
494,189 $
496,181 $
518,348
$
524,128 $
511,639 $
388,811 $
341,984 $
412,184
$
451,125 $
426,586 $
401,555 $
354,791 $
428,282
$
529,955 $
532,842 $
402,302 $
450,555 $
482,423
$
489,126 $
448,416 $
448,748 $
413,785 $
448,739
$
561,206 $
463,871 $
430,046 $
393,955 $
428,945
$
519,220 $
491,732 $
444,173 $
451,419 $
460,334
$
521,027 $
460,509 $
402,935 $
419,042 $
446,798
$
402,902 $
445,535 $
345,787 $
412,019 $
459,624
$
416,407 $
486,744 $
397,960 $
427,288 $
439,250
$
459,477 $
457,142 $
389,261 $
393,109 $
435,061
$
481,885 $
435,256 $
347,443 $
374,128 $
440,684
$ 5,963,808 $ 5,756,867 $ 4,893,210 $ 4,928,256 $ 5,400,672
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
22
Table 3
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
FY2008 N/A
FY2009 N/A $
FY2010 (i) 113,732 $
FY2011 108,976 $
FY2012 115,011
$
207,470 $
194,325
N/A
N/A
N/A
$
847,972 $
627,651 $
543,577 $
515,773 $
629,192
N/A
N/A $
26,494 $
27,115 $
29,583
$
845,618 $
815,033 $
785,318 $
797,396 $
776,618
$
759,189 $
766,099 $
750,503 $
734,556 $
747,417
$
500,312 $
424,237 $
420,406 $
370,534 $
419,098
$
471,709 $
329,606
N/A
N/A
N/A
$
282,586 $
284,720 $
305,279 $
281,270 $
305,874
$
625,189 $
535,641
N/A
N/A
N/A
$
484,621 $
504,260 $
549,547 $
497,189 $
526,328
N/A
N/A $
625,018 $
616,280 $
599,425
N/A
N/A $
92,597 $
268,248 $
184,524
$
760,253 $
816,291 $
589,090 $
561,271 $
572,623
N/A
N/A $
266,451 $
432,306 $
296,254
$ 5,784,919 $ 5,297,863 $ 5,068,012 $ 5,210,914 $ 5,201,947
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 system of commodity codes used in previous fiscal years.
Source: State Accounting Office of Georgia, Local Government Services Division and Finance Department, Georgia Department of Revenue
23
Table 4
CY2010 Corporation Income Tax Returns by Taxable Income Class
Type of Corporation
Domestic
Foreign
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 $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
197,772 5,337 1,655 2,415 1,780 1,318 1,107 498 356 582
212,820 29,818 2,251 673 991 851 821 995 661 560 1,025 38,646
Percent of Returns
Georgia Net Taxable
Income (i)
Percent of Net Taxable
Income
92.93%
2.51% $
8,562,360
0.78% $ 12,007,659
1.13% $ 39,652,892
0.84% $ 64,747,249
0.62% $ 92,528,950
0.52% $ 173,714,619
0.23% $ 174,404,851
0.17% $ 254,109,462
0.27% $ 3,694,069,115
100.00% $ 4,513,797,157
77.16%
5.82% $
3,460,396
1.74% $
4,932,839
2.56% $ 16,378,590
2.20% $ 30,673,454
2.12% $ 59,522,197
2.57% $ 163,603,754
1.71% $ 237,150,711
1.45% $ 398,676,281
2.65% $ 6,722,157,923
100.00% $ 7,636,556,145
0.19% 0.27% 0.88% 1.43% 2.05% 3.85% 3.86% 5.63% 81.84% 100.00%
0.05% 0.06% 0.21% 0.40% 0.78% 2.14% 3.11% 5.22% 88.03% 100.00%
(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 - Integrated Tax System Corporate Returns Reporting
24
Table 4 Continued
CY2010 Corporation Income Tax Returns by Taxable Income Class
Type of Corporation
All
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
227,590 7,588 2,328 3,406 2,631 2,139 2,102 1,159 916 1,607
251,466
Percent of Returns
Georgia Net Taxable
Income (i)
Percent of Net Taxable
Income
90.51% $
-
3.02% $ 12,022,756
0.93% $ 16,940,498
1.35% $ 56,031,482
1.05% $ 95,420,703
0.85% $ 152,051,147
0.84% $ 337,318,373
0.46% $ 411,555,562
0.36% $ 652,785,743
0.64% $ 10,416,227,038
100.00% $ 12,150,353,302
0.10% 0.14% 0.46% 0.79% 1.25% 2.78% 3.39% 5.37% 85.73% 100.00%
(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 - Integrated Tax System Corporate Returns Reporting
Table 5
Net Corporate Tax Collections and Returns Processed Annually
Corporate Tax Returns (Thousands)
365
239
258
203
189
Corporate Tax Net Collections (Millions)
$943
$695
$685
$671
$590
FY2008 FY2009 FY2010 FY2011 FY2012
FY2008 FY2009 FY2010 FY2011 FY2012
Note: Return and collection figures for FY2008 to FY2011 are unaudited. Source: Processing Center and Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
25
Table 6
Number of Individual Income Tax Returns Processed and Net Individual Income Tax Collections
Number of Individual Returns Processed (Thousands) (i)
4,360
3,993
4,925
4,427
4,484
Net Individual Income Tax Collections (Millions)
$8,845 $7,801 $7,022 $7,659 $8,143
FY2008 FY2009 FY2010 FY2011 FY2012
FY2008 FY2009 FY2010 FY2011 FY2012
Note: Return and collection figures of 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
Table 7
Comparative Trends in Georgia's Individual Income and State Income Tax Receipts
CY2008
Total Individual Personal Income (i)
Amount (Millions)
$
340,819 $
Change from Prior Year (%)
3.06%
Individual Income Tax Receipts
Net Amount (Millions)
$
8,757 $
Change from Prior Year (%)
-3.43%
Income Elasticity Ratio (ii) Income Elasticity Ratio
(1.12)
CY2009
326,022 $ -4.34%
7,307 $ -16.56%
3.81
CY2010
335,371 $ 2.87%
7,323 $ 0.22%
0.08
CY2011
353,142 $ 5.30%
7,952 $ 8.59%
1.62
CY2012
363,521 2.94%
8,380 5.38%
1.83
Note: A ratio of 1.0 would indicate an identical rate of change for income and tax yield. All data gleaned from BEA website using the "Interactive" tab provided; a link to BEA's interactive data tables provided to the right: http://www.bea.gov/itable
(i) Individual Income amounts are calculated each quarter, then averaged together to produce a seasonally adjusted yearly average; all years shown are fourquarter averages, where as CY2012 is an average of the first 3 quarters of 2012.
(ii) Ratio of the percentage change in tax receipts to the percentage change in personal income. This measures the sensitivity of individual income tax revenue to changes in total 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 on December 19, 2012.
26
Table 8
Growth Trend of Individual Income Tax (Thousands)
CY2006
CY2007
CY2008
CY2009
CY2010
Number of Returns
4,046
4,272
4,230
4,166
4,266
Adjusted Gross Income (i) $ 193,127,039 $ 202,746,890 $ 192,294,583 $ 180,120,449 $ 189,682,692
Taxable Net Income
$ 144,979,004 $ 151,026,390 $ 140,015,944 $ 129,686,253 $ 138,514,245
Tax Liability
$ 8,026,610 $ 8,373,269 $ 7,716,095 $ 7,079,021 $ 7,670,024
Annual Numerical Increase/Decrease
Number of Returns
210
226
(42)
(64)
100
Adjusted Gross Income (i)
$ 20,151,927 $
9,619,851 $ (10,452,307) $ (12,174,134) $
9,562,243
Taxable Net Income
$ 15,918,608 $ 6,047,386 $ (11,010,446) $ (10,329,691) $ 8,827,992
Tax Liability
$
925,686 $
346,659 $
(657,174) $
(637,074) $
591,003
Annual Percentage Increase/Decrease
Number of Returns
5.47%
5.59%
-0.98%
-1.51%
2.40%
Adjusted Gross Income (i) Taxable Net Income
11.65% 12.33%
4.98% 4.17%
-5.16% -7.29%
-6.33% -7.38%
5.31% 6.81%
Tax Liability
13.04%
4.32%
-7.85%
-8.26%
8.35%
Note: (i) Georgia Adjusted Gross Income from returns filed by full-year resident only. Source: Information Technology Division, Georgia Department of Revenue (CY2010 data generated in November 2012)
27
Table 9
CY2010 Georgia Individual Income - Returns by Income Class
Georgia AGI
Over Million Over 500,000 Over 100,000 Over 50,000 Over 30,000 Over 25,000 Over 20,000 Over 15,000 Over 14,000 Over 13,000 Over 12,000 Over 11,000 Over 10,000 Over 9,000 Over 8,000 Over 7,000 Over 6,000 Over 5,000 Over 4,000
Number of Returns
5,732 13,235 390,512 681,511 632,967 243,416 288,183 344,746 74,311 77,931 86,808 75,873 77,377 93,316 77,201 68,815 67,752 65,425 60,132
Percent of Total Returns
Net Taxable Income
(Thousands)
Percent of Net Taxable
Income
Average Net Taxable
Income (Dollars)
Total Tax (Thousands)
Number of Returns with no Net
Taxable Income
0.13% $ 13,086,928
9.45%
2,283,135 $ 783,779
12
0.31% $ 7,640,073
5.52%
577,263 $ 455,064
20
9.15% $ 49,314,939
35.60%
126,283 $ 2,860,595
506
15.97% $ 33,444,775
24.15%
49,074 $ 1,843,763
2,719
14.84% $ 15,787,357
11.40%
24,942 $ 807,098
10,978
5.71% $ 3,922,091
2.83%
16,113 $ 183,613
8,920
6.75% $ 3,495,647
2.52%
12,130 $ 151,403
15,853
8.08% $ 2,846,146
2.05%
8,256 $ 109,346
28,714
1.74% $ 433,331
0.31%
5,831 $
14,867
7,703
1.83% $ 388,102
0.28%
4,980 $
12,722
14,138
2.03% $ 357,712
0.26%
4,121 $
10,948
14,455
1.78% $ 297,938
0.22%
3,927 $
8,792
11,340
1.81% $ 262,558
0.19%
3,393 $
7,186
21,385
2.19% $ 255,831
0.18%
2,742 $
6,244
20,713
1.81% $ 167,964
0.12%
2,176 $
3,802
18,460
1.61% $ 117,352
0.08%
1,705 $
2,397
26,361
1.59% $
79,131
0.06%
1,168 $
1,438
23,700
1.53% $
38,031
0.03%
581 $
662
23,022
1.41% $
14,817
0.01%
246 $
342
56,398
Percent of Total Returns
Average Tax Liability
(Dollars)
0.00% 0.00% 0.01% 0.06% 0.26% 0.21% 0.37% 0.67% 0.18% 0.33% 0.34% 0.27% 0.50% 0.49% 0.43% 0.62% 0.56% 0.54% 1.32%
136,737 34,383 7,325 2,705 1,275 754 525 317 200 163 126 116 93 67 49 35 21 10 6
28
Table 9 Continued
CY2010 Georgia Individual Income - Returns by Income Class
Georgia AGI
Over 3,000 Over 2,000 Over 1,000 Under 1,000 Totals
Number of Returns
56,912 55,570 52,274 676,319 4,266,318
Percent of Total Returns
Net Taxable Income
(Thousands)
Percent of Net Taxable
Income
Average Net Taxable
Income (Dollars)
Total Tax (Thousands)
Number of Returns with no Net
Taxable Income
1.33% $
11,774
0.01%
207 $
249
53,542
1.30% $
8,630
0.01%
155 $
148
52,077
1.23% $
5,896
0.00%
113 $
83
48,301
15.85% $ 6,537,222
4.72%
9,666 $ 405,483
370,596
100.00% $ 138,514,245
100.00% $
32,467 $ 7,670,024
829,913
Percent of Total Returns
Average Tax Liability
(Dollars)
1.25% 1.22% 1.13% 8.69% 19.45%
4 3 2
1,798
Source: Information Technology
Title of Field (i)
D(ivToishfiNooRnuu,emGsteuabonrerngdrisasD) epar(tTmheAnomtuoofsRuaennvdetnsu)e
(CY2010
date collected November 2012)
Returns Received
for Other Years (iv)
Number of Returns (Thousands)
Amount (Thousands)
Federal AGI
4,037 $ 290,499,348
Total Returns
186
ADJ to FED (ii)
ADJ to FED (ii)
Georgia AGI (ii)
Itemized Deductions (ii) Standard Deductions
(ii)(iii)
Withheld
106 $ 996,797 775 $ (19,265,000) 3,682 $ 189,682,692 1,432 $ 33,994,431 2,342 $ 5,762,664 3,497 $ 7,768,599
Total Tax Total Withheld Other Penalty
Filing Status (v)
Head of Household
Full Year Resident (Thousands)
833
46
119
17
Non Resident
(Thousands)
31
622,108 304,460
2,060
Totals
(Thousands)
864
CR from EST
136 $ 840,690
Married Filing Joint
1,464
142
1,606
Low Income Credit
1,069 $
23,461
Married Filing Separate
75
9
84
Total Credit
4,703 $
8,609
Single
1,613
100
1,713
Taxpayer over 65
401
Total
3,985
282
4,266
Note: (i) Numbers only reflect returns with non zero amounts.
(ii) Numbers only reflect data from full- year returns.
(iii) Does not include the additional standard deduction for those 65 and older or blind.
(iv) Prior year returns filed during current year.
(v) Past-year resident filers are added to the non-resident column if they left the state or to the full-year resident column if they entered the state during the tax year.
Source: Information Technology Division, Georgia Department of Revenue (CY2010 data collected in November 2012)
29
Table 10 Georgia, Southeast and United States Per Capita Personal Income (Dollars)
Georgia
35,857 35,369
35,979
33,887
34,531
Southeast
35,848
36,906
34,992
36,047
37,473
CY2007 CY2008 CY2009 CY2010 CY2011
CY2007 CY2008 CY2009 CY2010 CY2011
United States
40,947
41,560
39,506
38,637
39,791
CY2007 CY2008 CY2009 CY2010 CY2011
Note: All data gleaned from BEA website using the "Interactive" tab provided at http://www.bea.gov/itable Source: US Department of Commerce, Bureau of Economic Analysis - per Capita Personal Income Summary (SA1-3) generated using "Interactive" tab on BEA website
Table 11
CY2012 Electronic Filing Results vs. Paper Returns (Thousands)
Filing Type E-filing Paper returns Total
Individual Income Tax
3,576
1,000
4,576
Withholding Tax
907
202
1,109
Corporate Tax
158
122
280
Sales and Use Tax
1,134
191
1,325
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
5,775
1,515
7,290
30
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 2012 Property Tax Administration Annual Report.
Grants and Distributions: $4.6 billion
distributed in Sales and Use Tax to local government
31
Table 12
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
$
FY2008 76,445 $
(7) $ 1,466 $
227 $ -$
78,131 $
FY2009 81,377 $
-$ 1,086 $
343 $ 1,050 $ 83,856 $
FY2010 82,111 $ 7$ 916 $ 484 $ 1,052 $ 84,570 $
FY2011 77,788 $
10 $ 952 $ 1,248 $ 1,052 $ 81,050 $
Source: Accounting Unit, Finance Department and Local Government Services Division, Georgia Department of Revenue
FY2012 65,569
10 963 875 1,048 68,465
Table 13
Taxable Values and Tax Rates, State of Georgia for General Property and Public Utilities (Thousands)
FY2007
FY2008
FY2009
FY2010
FY2011
Net Taxable Values
State Rate (per $1,000 value)
0.25
0.25
0.25
0.25
0.25
Grand Total
$ 332,356,035 $ 351,151,399 $ 349,525,150 $ 328,433,850 $ 303,278,456
Public Utilities
$ 11,962,961 $ 12,094,511 $ 12,396,086 $ 12,247,352 $ 12,745,600
General Property (Net of Exemptions)
Total
$ 320,393,073 $ 339,056,888 $ 337,129,064 $ 316,186,498 $ 290,532,856
Real Property
$ 265,769,931 $ 284,700,317 $ 281,570,471 $ 265,713,437 $ 248,310,208
Personal Property
$ 54,623,142 $ 54,356,572 $ 55,558,593 $ 50,473,061 $ 42,222,648
Source: Local Government Services Division, Georgia Department of Revenue
32
Table 14
Values of General Property, Public Utilities Dollars by Class of Property (Thousands)
FY2008
FY2009
FY2010
FY2011
FY2012
Net Change FY11 to FY12
General Property
Real Estate
$ 748,722,398 $ 801,315,889 $ 800,613,893 $ 761,882,372 $ 715,637,889 $ (46,244,483)
Motor Vehicles $ 56,323,768 $ 58,969,872 $ 61,254,833 $ 54,108,023 $ 53,920,356 $ (187,667)
Other Personal Tangible Property
$ 97,559,908 $ 100,348,960 $ 101,335,464 $ 94,586,464 $ 96,305,728 $
1,719,264
Total, Gross Value
$ 902,606,074 $ 960,634,721 $ 963,204,190 $ 910,576,859 $ 865,863,973 $ (44,712,886)
Exemptions, Homestead
Agriculture and Freeport
$ 101,623,390 $ 112,992,501 $ 120,381,530 $ 120,110,614 $ 139,531,833 $ 19,421,219
Total Net Taxable General $ 800,982,684 $ 847,642,220 $ 842,822,660 $ 790,466,245 $ 726,332,140 $ (64,134,105) Property
Public Utilities
Railroads
$ 2,041,327 $ 2,076,573 $ 2,007,982 $ 2,059,177 $ 2,375,897 $
316,720
Telephones
$ 6,086,477 $ 5,190,390 $ 4,904,921 $ 4,760,227 $ 4,757,364 $
(2,863)
Electric
$ 19,186,975 $ 20,036,908 $ 21,048,513 $ 22,627,758 $ 24,196,894 $ 1,569,136
Gas
$ 1,317,335 $ 1,322,460 $ 1,376,028 $ 1,354,041 $ 1,398,781 $
44,740
Pipeline
$
868,704 $
950,705 $ 1,194,813 $ 1,267,440 $ 1,321,775 $
54,335
Flight Equipment
$ 2,241,622 $ 1,959,534 $ 2,067,154 $ 1,889,867 $ 1,663,305 $ (226,562)
Total Taxable Public Utilities
$ 31,742,440 $ 31,536,570 $ 32,599,411 $ 33,958,510 $ 35,714,016 $
1,755,506
Grand Total Taxable Value
$ 832,725,124 $ 879,178,790 $ 875,422,071 $ 824,424,755 $ 762,046,156 $ (62,378,599)
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
33
Table 15
CY2011 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
Assessed Value (Thousands) (i)
General Property
Gross
Net
Net Public Utility
LOST
County 1% Tax Distribution (Thousands)
SPLOST
ELOST
HOST
OTHER LOST
Total
$ 320,859 $ 282,737 $ 376,140 $
3,733 $
3,733 $
3,731 $
-$
-$
11,196
$ 146,019 $ 118,523 $
7,096 $
730 $
730 $
729 $
-$
-$
2,188
$ 211,653 $ 185,217 $
11,217 $
1,233 $
1,233 $
1,233 $
-$
-$
3,698
$ 160,044 $ 115,586 $
7,355 $
264 $
264 $
264 $
-$
-$
792
$ 1,117,354 $ 910,678 $
79,400 $
6,606 $
6,605 $
6,606 $
-$
-$
19,817
$ 689,230 $ 479,336 $
23,180 $
2,980 $
2,979 $
2,979 $
-$
-$
8,939
$ 1,884,323 $ 1,519,828 $
61,631 $
8,061 $
8,060 $
8,061 $
-$
-$
24,181
$ 3,004,730 $ 2,461,659 $ 287,212 $
22,119 $
22,116 $
22,118 $
-$
-$
66,353
$ 383,488 $ 321,924 $
16,955 $
2,317 $
2,317 $
2,317 $
-$
-$
6,952
$ 394,820 $ 263,239 $
15,653 $
1,588 $
1,588 $
1,588 $
-$
-$
4,764
$ 4,596,928 $ 3,937,953 $ 131,371 $
37,527 $
53 $
37,514 $
-$
-$
75,094
$ 295,980 $ 229,801 $
9,913 $
1,065 $
1,065 $
1,065 $
-$
-$
3,194
$ 327,679 $ 268,810 $
26,252 $
1,171 $
1,168 $
1,171 $
-$
-$
3,509
$ 633,025 $ 385,886 $
16,035 $
1,114 $
1,114 $
1,114 $
-$
-$
3,342
$ 1,279,352 $ 1,143,628 $
26,724 $
5,216 $
5,216 $
5,216 $
-$
-$
15,649
$ 1,863,318 $ 1,599,732 $
49,944 $
10,167 $
10,167 $
10,163 $
-$
-$
30,497
$ 698,685 $ 485,256 $ 1,326,505 $
4,529 $
4,530 $
-$
-$
-$
9,059
34
Table 15 Continued
CY2011 Selected Tax Statistics and Estimates by County
County
Assessed Value (Thousands) (i)
General Property
Gross
Net
Net Public Utility
LOST
County 1% Tax Distribution (Thousands)
SPLOST
ELOST
HOST
OTHER LOST
Total
Butts
$ 706,586 $ 524,532 $
55,358 $
3,997 $
3,997 $
3,997 $
-$
-$
11,990
Calhoun
$ 156,635 $
99,425 $
8,982 $
524 $
524 $
524 $
-$
-$
1,573
Camden
$ 1,757,802 $ 1,544,821 $
40,591 $
6,961 $
6,961 $
6,971 $
-$
-$
20,893
Candler
$ 261,111 $ 195,563 $
10,561 $
1,302 $
1,302 $
1,302 $
-$
-$
3,906
Carroll
$ 2,852,829 $ 2,291,421 $ 105,409 $
15,922 $
15,922 $
15,922 $
-$
-$
47,766
Catoosa
$ 1,677,678 $ 1,350,747 $
38,484 $
9,264 $
9,263 $
9,262 $
-$
-$
27,789
Charlton
$ 325,267 $ 249,277 $
25,082 $
1,138 $
1,138 $
1,138 $
-$
-$
3,414
Chatham
$ 12,978,759 $ 10,675,473 $ 227,978 $
60,192 $
60,192 $
60,042 $
-$
- $ 180,426
Chattahoochee $
66,519 $
55,674 $
5,656 $
1,274 $
1,274 $
1,274 $
-$
-$
3,823
Chattooga
$ 528,757 $ 370,972 $
15,743 $
2,464 $
2,464 $
2,463 $
-$
-$
7,391
Cherokee
$ 7,613,401 $ 6,505,018 $ 146,613 $
-$
29,014 $
28,987 $
-$
-$
58,001
Clarke
$ 3,644,780 $ 3,034,399 $
73,500 $
19,866 $
19,866 $
19,867 $
-$
-$
59,600
Clay
$ 144,454 $
98,169 $
4,767 $
281 $
280 $
281 $
-$
-$
842
Clayton
$ 6,559,922 $ 5,397,582 $ 856,786 $
48,294 $
46,699 $
48,301 $
-$
- $ 143,294
Clinch
$ 265,012 $ 220,916 $
18,077 $
785 $
785 $
785 $
-$
-$
2,356
Cobb
$ 28,997,024 $ 24,943,658 $ 713,662 $
- $ 127,275 $ 127,484 $
-$
- $ 254,759
Coffee
$ 995,020 $ 722,441 $
32,089 $
5,664 $
5,664 $
5,663 $
-$
-$
16,991
35
Table 15 Continued
CY2011 Selected Tax Statistics and Estimates by County
County
Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur Dekalb Dodge Dooly Dougherty Douglas Early Echols Effingham
Assessed Value (Thousands) (i)
General Property
Gross
Net
Net Public Utility
LOST
County 1% Tax Distribution (Thousands)
SPLOST
ELOST
HOST
OTHER LOST
Total
$ 1,032,632 $ 771,731 $
32,078 $
5,699 $
5,699 $
5,699 $
-$
-$
17,097
$ 4,407,050 $ 4,060,214 $
58,547 $
19,077 $
19,077 $
19,077 $
-$
-$
57,231
$ 423,805 $ 286,961 $
17,186 $
1,881 $
1,881 $
1,881 $
-$
-$
5,644
$ 4,274,657 $ 3,431,896 $ 179,878 $
19,690 $
19,688 $
19,689 $
-$
-$
59,067
$ 342,713 $ 266,582 $
14,274 $
598 $
598 $
598 $
-$
-$
1,795
$ 614,340 $ 472,969 $
11,292 $
3,783 $
3,783 $
3,783 $
-$
-$
11,350
$ 475,619 $ 373,373 $
17,485 $
2,479 $
2,479 $
2,479 $
-$
-$
7,438
$ 1,445,309 $ 1,159,557 $
24,595 $
6,035 $
6,035 $
6,035 $
-$
-$
18,105
$ 971,879 $ 704,168 $
32,813 $
4,829 $
4,829 $
4,829 $
-$
-$
14,486
$ 22,339,693 $ 20,000,527 $ 377,204 $
-$
- $ 104,426 $ 103,296 $
- $ 207,722
$ 442,229 $ 343,947 $
20,121 $
2,166 $
2,166 $
2,166 $
-$
-$
6,498
$ 293,260 $ 226,234 $
20,398 $
1,624 $
1,624 $
1,624 $
-$
-$
4,871
$ 2,132,396 $ 1,755,601 $
63,191 $
17,289 $
17,289 $
17,288 $
-$
-$
51,866
$ 3,914,377 $ 3,262,303 $ 112,092 $
21,585 $
21,519 $
21,585 $
-$
-$
64,689
$ 480,745 $ 338,437 $
19,298 $
1,975 $
1,975 $
1,981 $
-$
-$
5,930
$ 104,438 $
91,392 $
7,463 $
192 $
192 $
192 $
-$
-$
576
$ 1,724,054 $ 1,417,134 $ 166,060 $
8,321 $
8,321 $
8,321 $
-$
-$
24,963
36
Table 15 Continued
CY2011 Selected Tax Statistics and Estimates by County
County
Elbert Emanuel Evans Fannin Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham
Assessed Value (Thousands) (i)
General Property
Gross
Net
Net Public Utility
LOST
County 1% Tax Distribution (Thousands)
SPLOST
ELOST
HOST
OTHER LOST
Total
$ 608,197 $ 443,001 $
35,960 $
2,034 $
2,034 $
2,034 $
-$
-$
6,102
$ 504,141 $ 393,385 $
18,481 $
2,700 $
2,700 $
2,700 $
-$
-$
8,099
$ 252,257 $ 219,564 $
7,234 $
1,361 $
1,361 $
1,361 $
-$
-$
4,083
$ 1,309,703 $ 1,059,101 $
20,836 $
3,541 $
3,541 $
3,541 $
-$
-$
10,623
$ 5,005,416 $ 4,094,792 $
72,840 $
19,569 $
47 $
19,554 $
-$
-$
39,170
$ 2,761,483 $ 2,486,600 $ 342,835 $
14,961 $
14,966 $
14,960 $
-$
-$
44,887
$ 9,132,644 $ 7,721,596 $ 106,646 $
29,156 $
29,129 $
29,129 $
-$
-$
87,414
$ 838,089 $ 529,494 $
22,722 $
3,283 $
3,283 $
3,284 $
-$
-$
9,850
$ 52,460,787 $ 47,809,209 $ 1,067,474 $ 223,809 $
- $ 223,959 $
- $ 116,976 $ 564,744
$ 1,390,666 $ 1,066,056 $
24,382 $
3,634 $
3,633 $
3,634 $
-$
-$
10,900
$ 100,541 $
67,171 $
11,713 $
212 $
212 $
212 $
-$
-$
637
$ 5,247,105 $ 4,381,970 $
88,042 $
17,999 $
17,999 $
17,961 $
-$
-$
53,959
$ 1,814,668 $ 1,385,843 $
43,182 $
8,409 $
8,408 $
8,409 $
-$
-$
25,226
$ 669,109 $ 464,874 $
17,661 $
2,637 $
2,635 $
2,636 $
-$
-$
7,908
$ 1,646,063 $ 1,298,977 $
27,898 $
3,279 $
3,275 $
3,276 $
-$
-$
9,830
$ 28,876,806 $ 24,635,074 $ 465,326 $
- $ 134,288 $ 134,339 $
-$
- $ 268,627
$ 1,431,380 $ 1,025,241 $
53,806 $
5,652 $
5,651 $
5,652 $
-$
-$
16,954
37
Table 15 Continued
CY2011 Selected Tax Statistics and Estimates by County
County
Hall Hancock Haralson Harris Hart Heard Henry Houston Irwin Jackson Jasper Jeff Davis Jefferson Jenkins Johnson Jones Lamar
Assessed Value (Thousands) (i)
General Property
Gross
Net
Net Public Utility
LOST
County 1% Tax Distribution (Thousands)
SPLOST
ELOST
HOST
OTHER LOST
Total
$ 6,927,615 $ 5,685,994 $ 133,327 $
25,994 $
25,993 $
25,993 $
-$
-$
77,980
$ 430,748 $ 326,509 $
40,574 $
477 $
478 $
474 $
-$
-$
1,429
$ 795,667 $ 631,276 $
42,499 $
3,614 $
3,615 $
3,614 $
-$
-$
10,843
$ 1,353,683 $ 1,150,876 $
91,666 $
2,673 $
2,673 $
2,673 $
-$
-$
8,020
$ 1,270,124 $ 977,513 $
31,267 $
2,994 $
2,994 $
2,993 $
-$
-$
8,980
$ 291,220 $ 202,380 $ 200,480 $
5,923 $
5,923 $
5,923 $
-$
-$
17,769
$ 6,458,656 $ 5,080,234 $ 130,175 $
28,728 $
28,763 $
28,730 $
-$
-$
86,221
$ 3,850,770 $ 3,411,311 $
96,563 $
21,842 $
21,841 $
21,840 $
-$
-$
65,523
$ 294,279 $ 193,074 $
17,948 $
710 $
710 $
710 $
-$
-$
2,130
$ 2,542,560 $ 1,941,135 $
72,904 $
8,528 $
8,528 $
8,528 $
-$
-$
25,584
$ 463,474 $ 319,678 $
25,738 $
881 $
881 $
881 $
-$
-$
2,644
$ 295,023 $ 233,935 $
14,454 $
2,035 $
2,035 $
2,035 $
-$
-$
6,104
$ 503,003 $ 352,879 $
40,502 $
2,083 $
2,082 $
2,084 $
-$
-$
6,248
$ 235,623 $ 170,216 $
15,376 $
831 $
831 $
831 $
-$
-$
2,492
$ 219,704 $ 149,185 $
7,684 $
597 $
597 $
597 $
-$
-$
1,791
$ 805,962 $ 648,880 $
49,831 $
2,457 $
2,457 $
2,457 $
-$
-$
7,370
$ 533,113 $ 404,672 $
18,798 $
1,717 $
1,717 $
1,717 $
-$
-$
5,150
38
Table 15 Continued
CY2011 Selected Tax Statistics and Estimates by County
County
Lanier Laurens Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion McDuffie McIntosh Meriwether Miller Mitchell Monroe
Assessed Value (Thousands) (i)
General Property
Gross
Net
Net Public Utility
LOST
County 1% Tax Distribution (Thousands)
SPLOST
ELOST
HOST
OTHER LOST
Total
$ 198,205 $ 151,735 $
6,886 $
542 $
542 $
542 $
-$
-$
1,626
$ 1,251,523 $ 1,011,681 $
48,522 $
8,527 $
8,523 $
8,527 $
-$
-$
25,577
$ 941,205 $ 805,443 $
19,687 $
3,611 $
3,611 $
3,611 $
-$
-$
10,832
$ 1,288,322 $ 1,106,618 $
57,067 $
8,763 $
8,763 $
8,763 $
-$
-$
26,288
$ 319,984 $ 257,696 $
8,577 $
741 $
741 $
741 $
-$
-$
2,222
$ 273,539 $ 233,753 $
11,550 $
569 $
569 $
569 $
-$
-$
1,707
$ 3,037,245 $ 2,508,771 $
80,884 $
21,939 $
21,937 $
21,939 $
-$
-$
65,814
$ 1,321,210 $ 942,578 $
22,117 $
3,065 $
3,064 $
3,065 $
-$
-$
9,194
$ 356,723 $ 266,915 $
26,522 $
1,262 $
1,262 $
1,262 $
-$
-$
3,785
$ 757,966 $ 570,383 $
44,661 $
1,946 $
1,946 $
1,946 $
-$
-$
5,837
$ 264,543 $ 191,587 $
10,789 $
546 $
546 $
546 $
-$
-$
1,638
$ 642,903 $ 502,320 $
37,551 $
3,485 $
3,485 $
3,485 $
-$
-$
10,455
$ 470,256 $ 414,658 $
14,157 $
1,352 $
1,352 $
1,351 $
-$
-$
4,054
$ 731,805 $ 483,506 $
23,972 $
1,719 $
1,718 $
1,719 $
-$
-$
5,157
$ 183,616 $ 140,727 $
6,158 $
685 $
685 $
683 $
-$
-$
2,053
$ 666,959 $ 493,835 $
27,562 $
2,802 $
2,802 $
2,802 $
-$
-$
8,406
$ 969,921 $ 769,256 $ 532,824 $
5,223 $
5,222 $
5,223 $
-$
-$
15,668
39
Table 15 Continued
CY2011 Selected Tax Statistics and Estimates by County
County
Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun
Assessed Value (Thousands) (i)
General Property
Gross
Net
Net Public Utility
LOST
County 1% Tax Distribution (Thousands)
SPLOST
ELOST
HOST
OTHER LOST
Total
$ 239,492 $ 182,687 $
7,364 $
601 $
600 $
601 $
-$
-$
1,802
$ 1,011,011 $ 652,563 $
23,740 $
3,628 $
3,628 $
3,627 $
-$
-$
10,883
$ 889,375 $ 706,636 $
34,544 $
4,450 $
4,450 $
4,450 $
-$
-$
13,350
$ 5,096,053 $ 4,551,650 $ 116,086 $
36,888 $
114 $
37,043 $
-$
34,097 $ 108,142
$ 2,483,242 $ 2,067,532 $
58,649 $
10,289 $
10,289 $
10,288 $
-$
-$
30,865
$ 1,698,362 $ 1,356,171 $
34,383 $
5,363 $
5,363 $
5,363 $
-$
-$
16,088
$ 519,377 $ 378,454 $
11,527 $
758 $
758 $
758 $
-$
-$
2,273
$ 3,184,094 $ 2,713,436 $
88,174 $
13,934 $
13,934 $
13,935 $
-$
-$
41,803
$ 692,518 $ 583,694 $
17,893 $
3,751 $
3,751 $
3,752 $
-$
-$
11,254
$ 1,509,389 $ 1,268,473 $
32,149 $
3,975 $
3,973 $
3,974 $
-$
-$
11,922
$ 446,849 $ 357,315 $
16,346 $
1,755 $
1,755 $
1,755 $
-$
-$
5,266
$ 574,935 $ 427,484 $
11,022 $
1,073 $
448 $
1,073 $
-$
-$
2,595
$ 966,111 $ 754,081 $
77,874 $
4,972 $
4,972 $
4,972 $
-$
-$
14,916
$ 266,064 $ 224,827 $
9,091 $
930 $
930 $
930 $
-$
-$
2,789
$ 1,497,448 $ 1,238,782 $ 160,300 $
4,405 $
4,405 $
4,404 $
-$
-$
13,214
$ 109,020 $
66,470 $
3,182 $
162 $
161 $
162 $
-$
-$
486
$ 1,274,843 $ 1,145,438 $ 396,276 $
3,283 $
3,283 $
3,283 $
-$
-$
9,850
40
Table 15 Continued
CY2011 Selected Tax Statistics and Estimates by County
County
Randolph Richmond Rockdale Schley Screven Seminole Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas
Assessed Value (Thousands) (i)
General Property
Gross
Net
Net Public Utility
LOST
County 1% Tax Distribution (Thousands)
SPLOST
ELOST
HOST
OTHER LOST
Total
$ 222,446 $ 157,552 $
11,367 $
880 $
880 $
878 $
-$
-$
2,639
$ 4,999,395 $ 4,069,541 $ 140,306 $
37,528 $
37,536 $
37,537 $
-$
- $ 112,601
$ 2,720,245 $ 2,316,091 $
64,262 $
-$
13,596 $
13,597 $
13,444 $
-$
40,637
$ 147,387 $ 101,829 $
3,798 $
328 $
327 $
327 $
-$
-$
982
$ 460,981 $ 345,900 $
39,974 $
1,340 $
1,340 $
1,340 $
-$
-$
4,021
$ 338,122 $ 210,736 $
8,902 $
1,241 $
1,229 $
1,241 $
-$
-$
3,711
$ 1,626,771 $ 1,266,857 $
31,295 $
8,588 $
8,587 $
8,588 $
-$
-$
25,763
$ 766,349 $ 594,093 $
30,490 $
3,321 $
3,321 $
3,321 $
-$
-$
9,963
$ 141,369 $ 118,371 $
8,108 $
378 $
378 $
378 $
-$
-$
1,135
$ 803,263 $ 653,436 $
35,021 $
4,413 $
4,411 $
4,413 $
-$
-$
13,236
$ 302,119 $ 181,748 $
21,639 $
597 $
598 $
598 $
-$
-$
1,793
$ 106,386 $
51,347 $
3,350 $
106 $
110 $
110 $
-$
-$
325
$ 466,175 $ 366,943 $
24,099 $
1,963 $
1,963 $
1,963 $
-$
-$
5,890
$ 277,492 $ 181,188 $
19,109 $
858 $
858 $
858 $
-$
-$
2,573
$ 292,156 $ 231,753 $
11,695 $
1,166 $
1,166 $
1,166 $
-$
-$
3,498
$ 302,977 $ 219,331 $
13,083 $
978 $
978 $
978 $
-$
-$
2,934
$ 1,719,081 $ 1,311,672 $
23,877 $
7,419 $
7,416 $
7,415 $
-$
-$
22,250
41
Table 15 Continued
CY2011 Selected Tax Statistics and Estimates by County
County
Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington Wayne Webster Wheeler
Assessed Value (Thousands) (i)
General Property
Gross
Net
Net Public Utility
LOST
County 1% Tax Distribution (Thousands)
SPLOST
ELOST
HOST
OTHER LOST
Total
$ 1,120,877 $ 835,571 $
34,204 $
8,380 $
8,380 $
8,380 $
-$
-$
25,141
$ 650,935 $ 542,193 $
27,042 $
4,515 $
4,515 $
4,515 $
-$
-$
13,545
$ 880,996 $ 743,618 $
15,326 $
1,755 $
780 $
974 $
-$
1,755 $
5,264
$ 138,857 $
98,188 $
7,544 $
488 $
488 $
487 $
-$
-$
1,464
$ 2,080,943 $ 1,631,945 $
48,330 $
10,956 $
10,953 $
10,957 $
-$
-$
32,867
$ 255,044 $ 165,880 $
15,069 $
888 $
888 $
888 $
-$
-$
2,663
$ 331,943 $ 209,589 $
17,732 $
745 $
745 $
745 $
-$
-$
2,236
$ 1,327,362 $ 1,068,687 $
18,682 $
3,378 $
3,378 $
3,377 $
-$
-$
10,132
$ 749,116 $ 551,175 $
26,231 $
3,142 $
2,327 $
3,142 $
-$
-$
8,610
$ 1,478,549 $ 1,211,541 $
37,963 $
5,430 $
5,430 $
5,430 $
-$
-$
16,290
$ 2,625,570 $ 2,105,430 $
81,366 $
9,439 $
9,438 $
9,440 $
-$
-$
28,317
$ 686,627 $ 569,473 $
77,922 $
7,008 $
7,008 $
7,008 $
-$
-$
21,023
$ 181,142 $ 122,608 $
20,073 $
569 $
569 $
569 $
-$
-$
1,708
$ 811,009 $ 659,768 $
47,940 $
3,163 $
3,163 $
3,164 $
-$
-$
9,491
$ 895,538 $ 665,095 $
31,363 $
3,839 $
3,838 $
3,852 $
-$
-$
11,529
$ 106,873 $
68,464 $
4,688 $
192 $
194 $
194 $
-$
-$
580
$ 155,503 $ 109,578 $
9,826 $
466 $
311 $
466 $
-$
-$
1,243
42
Table 15 Continued
CY2011 Selected Tax Statistics and Estimates by County
County
White Whitfield Wilcox Wilkes Wilkinson Worth State Total
Assessed Value (Thousands) (i)
General Property
Gross
Net
Net Public Utility
LOST
County 1% Tax Distribution (Thousands)
SPLOST
ELOST
HOST
OTHER LOST
Total
$ 1,116,161 $ 913,816 $
23,907 $
3,416 $
3,416 $
3,416 $
-$
-$
10,249
$ 3,225,711 $ 2,538,100 $
70,643 $
17,388 $
1,788 $
17,385 $
-$
-$
36,561
$ 154,526 $ 128,366 $
8,681 $
486 $
486 $
486 $
-$
-$
1,459
$ 445,512 $ 300,682 $
27,998 $
1,142 $
1,142 $
1,142 $
-$
-$
3,426
$ 404,006 $ 318,733 $
22,550 $
1,862 $
1,862 $
1,862 $
-$
-$
5,585
$ 706,417 $ 443,174 $
19,339 $
1,715 $
1,715 $
1,715 $
-$
-$
5,144
$ 346,634,557 $ 290,821,819 $ 12,745,600 $ 1,188,351 $ 1,155,078 $ 1,591,950 $ 116,740 $ 152,828 $ 4,204,947
Note: (i) Net Digest amounts reflect state homestead exemption requirements only. Some counties have expanded homestead exemptions for local taxing purposes. Source: Local Government Services Division, Georgia Department of Revenue
43
Table 16
Two Economic Indicators by County with Rankings
County
Appling Atkinson Bacon Baker Baldwin Banks Barrow Bartow Ben Hill Berrien Bibb Bleckley Brantley Brooks Bryan Bulloch Burke
2011 County 1% Distribution
2011 Net Property and Utility Digest
(Thousands) Rank (Thousands) Rank
$
11,196
66 $
658,877
76
$
2,188
135 $
125,619
147
$
3,698
116 $
196,434
136
$
792
154 $
122,941
148
$
19,817
45 $
990,078
59
$
8,939
83 $
502,516
88
$
24,181
41 $
1,581,459
37
$
66,353
13 $
2,748,871
23
$
6,952
92 $
338,879
111
$
4,764
108 $
278,892
117
$
75,094
12 $
4,069,324
16
$
3,194
122 $
239,714
124
$
3,509
117 $
295,062
114
$
3,342
121 $
401,921
98
$
15,649
54 $
1,170,352
51
$
30,497
31 $
1,649,676
34
$
9,059
81 $
1,811,761
32
Table 16 Continued
Two Economic Indicators by County with Rankings
County
Butts Calhoun Camden Candler Carroll Catoosa Charlton Chatham Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee
2011 County 1% Distribution
2011 Net Property and Utility Digest
(Thousands) Rank (Thousands) Rank
$
11,990
61 $
579,890
81
$
1,573
146 $
108,407
150
$
20,893
44 $
1,585,412
35
$
3,906
112 $
206,124
132
$
47,766
23 $
2,396,830
26
$
27,789
33 $
1,389,231
42
$
3,414
120 $
274,359
118
$
180,426
5 $ 10,903,451
5
$
3,823
113 $
61,330
158
$
7,391
90 $
386,715
103
$
58,001
19 $
6,651,631
7
$
59,600
17 $
3,107,899
20
$
842
153 $
102,936
153
$
143,294
6 $
6,254,368
8
$
2,356
131 $
238,993
125
$
254,759
3 $ 25,657,320
2
$
16,991
49 $
754,530
67
44
Table 16 Continued
Two Economic Indicators by County with Rankings
County
Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur Dekalb Dodge Dooly Dougherty Douglas Early Echols Effingham
2011 County 1% Distribution
2011 Net Property and Utility Digest
(Thousands) Rank (Thousands) Rank
$
17,097
48 $
803,809
65
$
57,231
20 $
4,118,761
15
$
5,644
100 $
304,147
113
$
59,067
18 $
3,611,774
17
$
1,795
139 $
280,856
116
$
11,350
64 $
484,261
89
$
7,438
89 $
390,858
101
$
18,105
46 $
1,184,152
50
$
14,486
56 $
736,981
69
$
207,722
4 $ 20,377,731
4
$
6,498
93 $
364,068
107
$
4,871
107 $
246,632
121
$
51,866
22 $
1,818,792
31
$
64,689
16 $
3,374,395
19
$
5,930
97 $
357,735
108
$
576
157 $
98,855
154
$
24,963
40 $
1,583,194
36
Table 16 Continued
Two Economic Indicators by County with Rankings
County
Elbert Emanuel Evans Fannin Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham
2011 County 1% Distribution
2011 Net Property and Utility Digest
(Thousands) Rank (Thousands) Rank
$
6,102
96 $
478,961
91
$
8,099
86 $
411,866
96
$
4,083
109 $
226,798
129
$
10,623
71 $
1,079,937
55
$
39,170
27 $
4,167,632
14
$
44,887
24 $
2,829,435
21
$
87,414
9 $
7,828,242
6
$
9,850
76 $
552,216
84
$
564,744
1 $ 48,876,683
1
$
10,900
67 $
1,090,438
53
$
637
155 $
78,884
155
$
53,959
21 $
4,470,012
12
$
25,226
38 $
1,429,025
39
$
7,908
88 $
482,535
90
$
9,830
78 $
1,326,875
44
$
268,627
2 $ 25,100,400
3
$
16,954
50 $
1,079,047
56
45
Table 16 Continued
Two Economic Indicators by County with Rankings
County
Hall Hancock Haralson Harris Hart Heard Henry Houston Irwin Jackson Jasper Jeff Davis Jefferson Jenkins Johnson Jones Lamar
2011 County 1% Distribution
2011 Net Property and Utility Digest
(Thousands) Rank (Thousands) Rank
$
77,980
11 $
5,819,321
9
$
1,429
149 $
367,083
106
$
10,843
69 $
673,775
75
$
8,020
87 $
1,242,542
49
$
8,980
82 $
1,008,780
58
$
17,769
47 $
402,860
97
$
86,221
10 $
5,210,409
10
$
65,523
15 $
3,507,874
18
$
2,130
136 $
211,022
131
$
25,584
36 $
2,014,039
30
$
2,644
126 $
345,416
109
$
6,104
95 $
248,389
120
$
6,248
94 $
393,381
99
$
2,492
130 $
185,592
138
$
1,791
141 $
156,869
142
$
7,370
91 $
698,711
71
$
5,150
105 $
423,470
95
Table 16 Continued
Two Economic Indicators by County with Rankings
County
Lanier Laurens Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion McDuffie McIntosh Meriwether Miller Mitchell Monroe
2011 County 1% Distribution
2011 Net Property and Utility Digest
(Thousands) Rank (Thousands) Rank
$
1,626
145 $
158,621
141
$
25,577
37 $
1,060,203
57
$
10,832
70 $
825,130
64
$
26,288
34 $
1,163,685
52
$
2,222
134 $
266,273
119
$
1,707
143 $
245,303
122
$
65,814
14 $
2,589,655
25
$
9,194
80 $
964,695
60
$
3,785
114 $
293,437
115
$
5,837
99 $
615,044
79
$
1,638
144 $
202,376
134
$
10,455
72 $
539,871
85
$
4,054
110 $
428,815
94
$
5,157
104 $
507,478
87
$
2,053
137 $
146,885
143
$
8,406
85 $
521,397
86
$
15,668
53 $
1,302,080
45
46
Table 16 Continued
Two Economic Indicators by County with Rankings
County
Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun
2011 County 1% Distribution
2011 Net Property and Utility Digest
(Thousands) Rank (Thousands) Rank
$
1,802
138 $
190,051
137
$
10,883
68 $
676,303
74
$
13,350
58 $
741,180
68
$
108,142
8 $
4,667,736
11
$
30,865
30 $
2,126,181
29
$
16,088
52 $
1,390,554
41
$
2,273
132 $
389,981
102
$
41,803
25 $
2,801,610
22
$
11,254
65 $
601,587
80
$
11,922
62 $
1,300,622
46
$
5,266
102 $
373,661
105
$
2,595
128 $
438,506
93
$
14,916
55 $
831,955
63
$
2,789
124 $
233,918
126
$
13,214
60 $
1,399,082
40
$
486
158 $
69,652
157
$
9,850
77 $
1,541,714
38
Table 16 Continued
Two Economic Indicators by County with Rankings
County
Randolph Richmond Rockdale Schley Screven Seminole Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas
2011 County 1% Distribution
2011 Net Property and Utility Digest
(Thousands) Rank (Thousands) Rank
$
2,639
127 $
168,919
140
$
112,601
7 $
4,209,847
13
$
40,637
26 $
2,380,353
27
$
982
152 $
105,627
152
$
4,021
111 $
385,874
104
$
3,711
115 $
219,638
130
$
25,763
35 $
1,298,152
47
$
9,963
75 $
624,583
78
$
1,135
151 $
126,479
146
$
13,236
59 $
688,457
73
$
1,793
140 $
203,387
133
$
325
159 $
54,697
159
$
5,890
98 $
391,042
100
$
2,573
129 $
200,297
135
$
3,498
118 $
243,448
123
$
2,934
123 $
232,414
127
$
22,250
42 $
1,335,549
43
47
Table 16 Continued
Two Economic Indicators by County with Rankings
County
Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington Wayne Webster Wheeler
2011 County 1% Distribution
2011 Net Property and Utility Digest
(Thousands) Rank (Thousands) Rank
$
25,141
39 $
869,775
62
$
13,545
57 $
569,235
83
$
5,264
103 $
758,944
66
$
1,464
147 $
105,732
151
$
32,867
29 $
1,680,275
33
$
2,663
125 $
180,949
139
$
2,236
133 $
227,321
128
$
10,132
74 $
1,087,369
54
$
8,610
84 $
577,406
82
$
16,290
51 $
1,249,504
48
$
28,317
32 $
2,186,796
28
$
21,023
43 $
647,395
77
$
1,708
142 $
142,681
144
$
9,491
79 $
707,708
70
$
11,529
63 $
696,458
72
$
580
156 $
73,152
156
$
1,243
150 $
119,404
149
Table 16 Continued
Two Economic Indicators by County with Rankings
County
White Whitfield Wilcox Wilkes Wilkinson Worth Other Total
2011 County 1% Distribution
2011 Net Property and Utility Digest
(Thousands) Rank (Thousands) Rank
$
10,249
73 $
937,723
61
$
36,561
28 $
2,608,743
24
$
1,459
148 $
137,047
145
$
3,426
119 $
328,680
112
$
5,585
101 $
341,283
110
$
5,144
106 $
462,513
92
$
4,204,947
$ 303,567,419
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.
48
Table 17
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
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
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
CY2012 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
49
Table 17 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
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
CY2012 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
50
Table 17 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
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
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
CY2012 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
51
Table 17 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
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
CY2012 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
52
Table 17 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
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
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
CY2012 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
53
Table 17 Continued
Millage Rates by County - Alphabetical
Walker Walton Ware Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth
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
CY2012 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.
54
Table 18
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
CY2012 -
10.824 17.066 17.400 17.467 17.906 18.246 18.310 19.538 20.067 21.090 21.550 21.700 22.030 22.174 22.250 22.361 22.388 22.408 22.460 22.480 22.489 22.497 22.565 22.570
CY2012
Habersham
23.119
Decatur
23.150
Marion
23.466
Franklin
23.502
Baker
23.650
Bryan
23.687
Jenkins
23.846
Harris
23.950
Dawson
24.334
Oconee
24.436
Lowndes
24.510
Treutlen
24.607
Colquitt
24.614
Monroe
24.668
Houston
24.720
Morgan
24.785
Coffee
24.811
Montgomery
24.946
Washington
25.032
Baldwin
25.100
Chattahoochee 25.286
Candler
25.315
Worth
25.353
White
25.370
Brooks
25.553
Chattooga
25.580
Gilmer Hall Bartow Jeff Davis Cook Lamar Screven Grady Crawford Glascock Forsyth Pierce Jefferson Early Tattnall McDuffie Emanuel Camden Columbia Elbert Upson Oglethorpe Polk Clay Bleckley Stewart
CY2012 25.583 25.820 25.880 25.880 25.965 25.992 26.044 26.220 26.280 26.530 26.624 26.680 26.798 26.830 26.867 26.930 26.934 26.950 26.977 27.046 27.270 27.301 27.380 27.437 27.476 27.517
McIntosh Tift Lee Haralson Pulaski Effingham Carroll Webster Coweta Appling Bacon Johnson Macon Cherokee Irwin Gordon Madison Telfair Pike Long Crisp Ben Hill Sumter Chatham Troup Barrow
CY2012 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
55
Table 18 Continued
Millage Rates by County - Numerical
Richmond Floyd Stephens Clinch Cobb Turner Talbot Paulding Fayette Wayne Peach Seminole Lincoln Hancock
CY2012 29.821 29.938 29.970 29.991 30.260 30.269 30.449 30.629 30.702 30.750 30.805 30.928 31.251 31.252
Calhoun Jones Meriwether Terrell Quitman Wheeler Schley Ware Warren Berrien Jackson Wilkinson Atkinson Twiggs
CY2012 31.320 31.348 31.498 31.534 31.610 31.863 31.880 31.898 31.900 32.250 32.258 32.350 32.422 32.450
Bibb Liberty Douglas Lanier Mitchell Gwinnett Wilcox Clarke Walton Jasper Newton Miller Dooly Randolph
CY2012 32.847 32.980 33.100 33.260 33.573 33.820 33.949 33.950 34.225 34.515 34.676 35.069 35.082 35.091
Echols Butts Dougherty Charlton Fulton Spalding Henry Taliaferro Brantley Clayton Muscogee Rockdale Dekalb
CY2012 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.
56
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.
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.
Motor Vehicle Registrations: 8.6 million
tags processed
57
Table 19
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)
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
FY2012 109,178
67,334 28,117 32,832 26,757 25,631 25,541
18,452
18,588
9,814
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
58
Table 20.1
Number of Motor Vehicle Registrations and Tags Issued
Registrations Issued Tags Issued
FY2008 8,528,319 2,692,263
Source: Motor Vehicle Division, Georgia Department of Revenue
FY2009 8,515,900 1,673,948
FY2010 8,530,981 1,712,390
FY2011 8,581,400 1,943,324
FY2012 8,686,939 1,843,323
Table 20.2
Number of Motor Vehicle Registrations Sold by Major Category
Passenger Cars Motorcycles Trucks Trailers Bus Other Total
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
Source: Motor Vehicle Division, Georgia Department of Revenue
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
FY2012 5,531,795
201,206 1,854,488 1,058,038
41,227 185
8,686,939
59
Table 21
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)
FY2008
FY2009
FY2010
FY2011
FY2012
$ 193,437,010.13 $ 186,574,202.78 $ 171,522,696.21 $ 206,785,947.69 $ 200,745,747.89
$ 1,078,096.00 $ 1,220,741.00 $
970,534.50 $
871,200.75 $
959,845.00
$ (157,417.85) $ (248,339.22) $ (396,715.31) $ (387,748.03) $ (361,040.57) $ 194,357,688.28 $ 187,546,604.56 $ 172,096,515.40 $ 207,269,400.41 $ 201,344,552.32
$ 40,525,048.00 $ 34,269,752.50 $ 32,652,432.00 $ 37,463,308.00 $ 37,570,840.00 $ 9,497,026.00 $ 8,886,193.00 $ 8,740,792.00 $ 9,160,418.00 $ 9,141,956.00
$
668,560.00 $ 1,817,410.00 $ 1,658,790.00 $ 1,791,620.00 $ 1,648,240.00
$ 50,690,634.00 $ 44,973,355.50 $ 43,052,014.00 $ 48,415,346.00 $ 48,361,036.00 $ 245,048,322.28 $ 232,519,960.06 $ 215,148,529.40 $ 255,684,746.41 $ 249,705,588.32
Note: (i) Net revenue amounts take into account refunds, commissions retained by county tag agents and other accounting adjustments. Source: Motor Vehicle Division, Georgia Department of Revenue
60
Table 22
FY2012 Motor Vehicle Customer Service Report - Southmeadow 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
Number of Written Correspondence
Received and/or Sent
N/A
44,075
Number of Email Correspondence Received and/or Sent
N/A
N/A
-
N/A
N/A 395,370
2,200
14,000 -
250
N/A -
21,500
N/A
-
-
397,570 795,140
58,325
21,500
Note: (i) Incorporated Motor Vehicle "contact us" usage. Source: Motor Vehicle Division, Georgia Department of Revenue
61
Table 23
Lobby Customers at Southmeadow 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 Division, Georgia Department of Revenue
87,060 20 4
25,952 412 N/A
1,516 8,644 14,956 4,872
N/A N/A 1,695 6,540
52 151,723
Served
Workload Hours
86,368 16 4
25,784 408 N/A
1,468 8,552 14,736 4,752
N/A N/A 1,532 6,476
48 150,144
11013:16:56 0:22:24 0:01:36
6832:30:16 60:01:12 N/A
210:47:12 769:25:36 2143:01:28 853:46:20
N/A N/A 120:19:12 1880:49:04 3:19:04 23887:40:20
62
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.
The Processing Center has a staff of 110 employees and augments staffing during peak periods with seasonal temporary labor.
The Processing Center's functions are performed in the following business units:
Mail Center receiving incoming mail and processing outgoing mail.
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.
Returns Processing: 7.2 million
documents processed
63
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, twodimensional 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.
Table 24
Tax Returns Processed in Department of Revenue (Thousands)
Individual Income Tax
4,196
4,226
4,299
4,311
4,442
CY2008 CY2009 CY2010 CY2011 CY2012
Individual Amended Tax
183
134
101
96
85
3,238
Withholding Tax
2,737
3,438
2,962
1,109
CY2008 CY2009 CY2010 CY2011 CY2012
Corporate Tax
311
280
239
239
248
CY2008 CY2009 CY2010 CY2011 CY2012
Sales and Use Tax
1,267
1,198
1,060
1,548
1,325
CY2008 CY2009 CY2010 CY2011 CY2012
Total of all Tax Types
9,123
8,501
9,204
9,154
7,290
CY2008 CY2009 CY2010 CY2011 CY2012
CY2008 CY2009 CY2010 CY2011 CY2012
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
64
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 enforcement agencies in related investigative matters. The Licenses and Permits Section is charged with receiving, processing, collecting, and maintaining Excise Tax reports for malt beverages, wines, 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.
Industry Regulations: 1,350
alcohol license investigations conducted
65
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.
66
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 25
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
$
FY2008 11,631 $ 137 $ 528 $
12,296 $
FY2009 11,377 $ 138 $ 966 $
12,481 $
Source: Alcohol and Tobacco Division, Georgia Department of Revenue
FY2010 9,501 $ 168 $ 641 $
10,310 $
FY2011 7,423 $ 371 $ 839 $
8,633 $
FY2012 9,091 565 1,075
10,731
67
Table 26
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
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
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
Source: Alcohol and Tobacco Division, Georgia Department of Revenue
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
FY2012 41
7,556 1,350 7,556 5,343
617 1,350
2 6,187
7 206 2,065 2,437 3,201
26 162 6,958 155
68
Table 27.1
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
$
FY2008
88,260 $ 293 $ (8) $
88,545 $
239,796 $ 5$
(178) $ 239,623 $
47,602 $ 251 $ (8) $ 69 $
47,914 $
473,046 $
28,880 $ -$
(7) $ 28,873 $ 878,001 $
FY2009
87,821 $ 62 $ (7) $
87,876 $
229,704 $ 577 $ (31) $
230,250 $
49,485 $ 27 $ (18) $
104 $ 49,598 $
438,329 $
29,344 $ -$
(6) $ 29,338 $ 835,391 $
FY2010
85,180 $ 1$ (5) $
85,176 $
226,863 $ 413 $ (89) $
227,187 $
50,565 $ 14 $ (4) $ 86 $
50,661 $
443,384 $
32,073 $ -$
(9) $ 32,064 $ 838,472 $
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 $
Source: Alcohol and Tobacco, Taxpayer Services and Information Technology Divisions, Georgia State Department of Revenue
FY2012
84,935 (45) (44)
84,846
227,205 23 (81)
227,147
54,738 99
(1,172)
53,665
431,564
35,328 20
(224) 35,124 832,346
69
Table 27.2
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
$
FY2008
-$ 31 $ 441 $
1$ 473 $
18 $ -$
18 $
20 $ 31 $ 880 $
-$ -$ 931 $
FY2009
-$ 48 $ 502 $
-$ 550 $
15 $ -$
15 $
-$ 73 $ 896 $
-$ -$ 969 $
FY2010
-$ 28 $ 191 $
-$ 219 $
14 $ -$
14 $
33 $ 33 $
7$ 5$ -$ 78 $
FY2011
-$ 29 $ 495 $ 37 $ 561 $
21 $ -$
21 $
24 $ 56 $ 1,035 $ 122 $
4$ 1,242 $
FY2012
26 844
4 874
15 -
15
14 35 623
2 11 685
70
Table 27.2 Continued
Revenue from Business License Fees (Thousands)
FY2008
Wine Dealers
License and Brand Registration
$
-$
Wholesaler Licenses and Permits
$
38 $
Retailer Licenses (i)
$
Special Permits
$
481 $ -$
Special Order Shipping
$
16 $
Total
$
535 $
Coin-Operated Amusement Machines
Annual Licenses and Permit Fees
$
1,862 $
Refunds
$
(10) $
Total
$
1,852 $
Commercial Business Licenses (ii)
Licenses
$
-$
Refunds
$
-$
Total
$
-$
Non Profit Special Events
Total
N/A
Business Licenses Fees Total
$
3,809 $
FY2009
-$ 47 $ 442 $
-$ 27 $ 516 $
1,930 $ (4) $
1,926 $
-$ -$ -$
N/A 3,976 $
FY2010
-$ 36 $ 11 $
2$ 37 $ 86 $
2,275 $ -$
2,275 $
-$ -$ -$
N/A $ 2,672 $
FY2011
-$ 44 $ 441 $ 103 $ 37 $ 625 $
13,231 $ (376) $
12,855 $
-$ -$ -$
18 $ 15,322 $
FY2012
35 760 15 40 850
9,593 -
9,593
-
12,017
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
71
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.
Collections: $411 million
collected on delinquent and deficient accounts
72
Table 28
Delinquent Tax Collections by Compliance Division Compared to Number of Delinquent Accounts Processed
FY2008
FY2009
FY2010
FY2011
FY2012
Number of Accounts Processed (Actual)
582,499
526,919
390,161
335,870
248,125
Collections by Compliance (Thousands)
$
211,226 $
186,021 $
156,649 $
243,212 $
269,117
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, 2012, these initiatives have collected $783.7 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.
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.
Table 29
Revenue from Collection Initiatives (Millions): September 2003 thru June 2012
$196.0
$124.6
Alcohol and Automobile Dealer License Renewal Programs Treasury (IRS) Offset Program Private Collection Agencies Private Collection Agency Center Individual Income Tax Delinquent Program Tax Incentive Examination Program
$37.4 $57.8
$131.2
$236.7
Source: Compliance Division, Georgia Department of Revenue
73
State Revenue Collections and Trends
Table 30
Cost of Collection Fees Collected (Thousands)
$16,808 $11,806 $11,298 $12,340 $11,974
FY2008 FY2009 FY2010 FY2011 FY2012
Note: FY2009 figure has been restated. Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
Table 31
Comparison of Sales Tax Paid to the State Treasury and Sales Tax Distribution to Local Government (Millions)
Net State Collection
$
Change from Prior Year (%)
Local Distributions
$
Change from Prior Year (%)
Total Sales Tax
$
Change from Prior Year (%)
FY2008 5,781 $ -2.8% 4,832 $ 2.3%
10,613 $ -0.6%
FY2009 5,342 $ -7.6% 4,360 $ -9.8% 9,702 $ -8.6%
FY2010 4,779 $ -10.5% 4,357 $ -0.1% 9,136 $ -5.8%
FY2011 5,098 $ 6.7% 4,408 $ 1.2% 9,506 $ 4.1%
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
FY2012 5,330 4.6% 4,623 4.9% 9,953 4.7%
74
Table 32
CY2012 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
$
55,581
110,131 $
36,896
496 $
4,314
237
$
578,017
1,089,568 $
54,815
995 $
10,875
279
$
472,468
648,548 $
25,499
792 $
4,271
398
$
535,678
663,840 $
23,251
1,110 $
18,861
266
$
184,171
256,306 $
20,242
752 $
13,070
411
$
50,917
59,286 $
13,773
604 $
5,546
487
$
46,432
41,207 $
14,042
552 $
4,006
278
$
48,392
42,612 $
16,231
756 $
7,116
416
$
31,912
23,355 $
16,116
1,425 $
7,062
298
$
101,723
64,779 $
34,613
896 $
7,419
321
$
31,251
16,812 $
31,119
1,084 $
3,039
209
$
31,814
12,026 $
28,547
561 $
11,386
286
$ 2,168,356
3,028,470 $
315,144
10,023 $
96,965
3,886
Source: Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
75
Table 33
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
FY2008
FY2009
FY2010
FY2011
FY2012
$ 17,449,859 $ 15,619,041 $ 14,198,824 $ 15,310,413 $ 16,052,536
$ 1,299,683 $ 1,213,291 $ 1,096,238 $ 1,147,262 $ 1,230,984
$ 1,353,788 $ 1,259,631 $ 1,052,466 $ 1,185,849 $ 1,293,779
$ 1,561,749 $ 1,632,334 $ 1,371,956 $ 1,449,813 $ 1,530,424
$ 1,388,598 $ 1,386,860 $ 1,140,095 $ 1,233,074 $ 1,300,052
$ 1,408,993 $ 1,419,543 $ 1,188,879 $ 1,268,524 $ 1,356,812
$ 1,624,867 $ 1,489,148 $ 1,402,181 $ 1,555,061 $ 1,536,217
$ 1,837,297 $ 1,575,265 $ 1,438,319 $ 1,555,438 $ 1,566,803
$
965,846 $
629,448 $
567,251 $
715,277 $
765,206
$ 1,155,087 $
987,986 $
998,239 $ 1,105,278 $ 1,160,222
$ 1,761,180 $ 1,399,047 $ 1,340,542 $ 1,375,573 $ 1,527,561
$ 1,473,892 $ 1,262,138 $ 1,186,660 $ 1,215,773 $ 1,241,816
$ 1,618,879 $ 1,364,350 $ 1,415,998 $ 1,503,491 $ 1,542,660
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
76
Table 34
Actual Department of Revenue Spending by Funding Source (Thousands)
Other Funds Collection Fees Modernization State Funds
FY2008
FY2009
FY2010
$
4,164 $
18,033 $
17,940 $
$
10,039 $
10,299 $
11,226 $
$
-$
-$
-$
$
114,545 $
114,448 $
96,227 $
Source: Budget Unit, Finance Department, Georgia Department of Revenue - Expenditure Summary
FY2011 28,868 $
8,648 $ -$
77,859 $
FY2012 32,283 16,809
133,623
Table 35.1
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
$
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 $
FY2012 16,052
5,330 432
573
8,143 590 174 227 308 276
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
77
Table 35.2
Changes in Major State Tax Revenues - Percentage and Absolute Changes
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
Absolute Changes
Net Revenue Collections $
General Sales and Use 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
$
FY07-08
-1.02% -2.28% -4.06% 20.63% 0.77% -7.28% -9.34% -1.23% 2.07% -41.81%
(180) $ (135) $
(20) $ 92 $ 68 $ (74) $ (17) $ (3) $
6$ (97) $
FY08-09
-10.54% -7.58% -7.40%
-21.38% -12.24% -26.30%
1.21% -4.17% -3.04% 74.07%
(1,841) $ (438) $ (35) $ (115) $
(1,088) $ (248) $ 2$ (10) $ (9) $ 100 $
FY09-10
-9.09% -10.56%
1.14% -8.98% -9.99% -1.44% 0.60% -1.30% -0.70% -12.77%
(1,420) $ (564) $ 5$ (38) $ (779) $ (10) $ 1$ (3) $ (2) $ (30) $
FY10-11
7.82% 6.68% -0.45% 24.68% 9.07% -2.04% -5.36% 0.88% 3.51% 35.61%
1,111 $ 319 $ (2) $ 95 $ 637 $ (14) $ (9) $ 2$ 10 $ 73 $
FY11-12
4.8% 4.6% -2.2% 19.4% 6.3% -12.1% 9.1% -0.7% 4.2% -0.7%
742 232 (10)
93 484 (81)
15 (2) 13 (2)
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
78
Table 36
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
$
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 (v)
$
Fiduciary
$
Total Individual Tax
$
FY2008
41,733 $ 1,048,669 $ (163,789) $
16,429 $ 943,042 $
719,081 $ 208,527 $ 1,434,783 $ 8,400,700 $
75,654 $ (55) $
(2,031,471) $ 38,257 $
8,845,476 $
FY2009
30,944 $ 881,267 $ (234,219) $
16,722 $ 694,714 $
521,716 $ 145,918 $ 996,155 $ 8,132,199 $
71,454 $ -$
(2,081,539) $ 15,282 $
7,801,185 $
FY2010
41,725 $ 827,680 $ (199,198) $
14,556 $ 684,763 $
472,418 $ 156,681 $ 723,542 $ 8,014,530 $
99,153 $ -$
(2,449,123) $ 4,654 $
7,021,855 $
FY2011
31,003 $ 857,668 $ (244,431) $
26,932 $ 671,172 $
467,608 $ 137,621 $ 807,712 $ 8,335,632 $ 142,610 $
-$ (2,242,299) $
10,069 $ 7,658,953 $
FY2012
30,174 856,468 (323,008)
26,272 589,906
571,033 142,750 730,999 8,640,857 146,742
(2,098,295)
8,606 8,142,692
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 net worth 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. (v) 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
79
Table 36 Continued
Revenue Collections (Thousands)
FY2008
Other Taxes
Estate Tax (vi) Property Tax
$
12 $
$
81,218 $
Sales and Use Taxes Gross
$ 10,693,537 $
Local Distributions
$ (4,831,802) $
Sales Tax Refunds/ Adjustments
$
(80,868) $
Prepaid Motor Fuel Tax
$
538,156 $
Motor Fuel Excise Tax
$
473,046 $
Malt Beverage Excise Tax $
88,251 $
Liquor Excise Tax
$
47,593 $
Wine Excise Tax
$
28,872 $
Tobacco Taxes
$
239,619 $
Motor Vehicle - Tag, Title, Fees
$
295,568 $
Total Other Taxes
$ 7,573,202 $
Business License Fees
Malt Beverage Licenses
$
594 $
Liquor Licenses
$
933 $
Wine Licenses
$
535 $
Tobacco Licenses
$
16 $
Coin Operated Amusement Machines
$
1,852 $
Total Business License Fees
$
3,930 $
FY2009
83 $ 82,764 $ 9,752,210 $ (4,359,855) $ (49,786) $ 422,827 $ 438,329 $ 87,814 $ 49,467 $ 29,338 $ 229,673 $ 287,528 $ 6,970,392 $
550 $ 969 $ 516 $
15 $ 1,926 $
3,976 $
FY2010
-$ 85,744 $ 9,198,072 $ (4,356,688) $ (62,572) $ 385,241 $ 443,386 $ 85,175 $ 50,561 $ 32,065 $ 226,810 $ 285,237 $ 6,373,031 $
518 $ 905 $ 479 $
18 $ 1,974 $
3,894 $
FY2011
FY2012
-$ 76,286 $
28 67,417
9,618,527 $ 10,080,239
(4,407,612) $ (4,622,932)
(112,777) $
(126,960)
479,881 $ 441,189 $
83,205 $ 50,245 $ 31,879 $ 222,161 $
573,047 431,564
84,846 53,665 35,124 227,123
295,338 $
308,171
6,778,322 $ 7,111,332
561 $ 1,242 $
625 $ 21 $
12,855 $
15,304 $
129 885 179
20 9,417
10,630
Note: (vi) Estate Tax beginning in 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
80
Table 36 Continued
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
$
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
FY2008
362 $ -$ -$ 7$
69 $ -$
438 $
-$ 5$ 251 $ 257 $ 76,433 $ 494 $ 226 $ 23,234 $ N/A
FY2009
267 $ -$ -$ 2$
104 $ 1,050 $ 1,423 $
-$ 577 $
62 $ -$
86,150 $ 337 $ 341 $
16,190 $ N/A
FY2010
201 $ -$ -$ -$
86 $ 1,052 $ 1,339 $
-$ 407 $
14 $ -$
91,430 $ 628 $ 485 $
11,406 $ N/A $
FY2011
200 $ -$ -$ 2$
74 $ 1,056 $ 1,331 $
-$ 234 $ 233 $ 636 $ 84,033 $ 2,099 $ 538 $ 15,154 $ 73,378 $
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
FY2012
219 2
68 1,048 1,337
2 74 88,221 4,096 465 5,153 68,773
81
Table 36 Continued
Revenue Collections (Thousands)
FY2008
FY2009
FY2010
FY2011
FY2012
Other Fees Continued
Penalties & Interest - Sales & Use Tax
N/A
N/A
N/A $
47,832 $
53,318
Penalties & Interest - Corporate Income Tax
N/A
N/A
N/A $
7,883 $
6,891
Penalties and Interest - Motor Fuel
$
880 $
329 $
328 $
92 $
683
Penalties and Interest - Alcoholic Beverages
$
36 $
27 $
41 $
53 $
30
Penalties and Interest - Cigarette
$
-$
-$
-$
35 $
74
Delinquent Tax Collections Fees
$
(11,805) $
(9,135) $
(12,343) $
(11,974) $
(16,965)
Motor Vehicle Tags and Titles
$
-$
-$
-$
-$
-
Unallocated Tax
$
(7,653) $
51,465 $
10,820 $
(33,647) $
(16,622)
Unallocated Fees
$
1,413 $
1,008 $
659 $
1,673 $
2,436
Other
$
-$
-$
10,069 $
(2,921) $
-
Total Other Fees
$
83,771 $
147,351 $
113,944 $
185,331 $
196,629
Total Taxes
Corporate Tax
$
943,042 $
694,714 $
684,761 $
671,172 $
589,906
Individual Tax
$ 8,845,476 $ 7,801,185 $ 7,021,855 $ 7,658,953 $ 8,142,692
Other Taxes
$ 7,573,202 $ 6,970,392 $ 6,373,031 $ 6,778,322 $ 7,111,332
Total Taxes
$ 17,361,720 $ 15,466,291 $ 14,079,647 $ 15,108,447 $ 15,843,930
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
82
Table 36 Continued
Revenue Collections (Thousands)
FY2008
FY2009
FY2010
FY2011
FY2012
Total Funds and Other Fees
Business License Fees
$
3,930 $
3,976 $
3,894 $
15,304 $
10,630
Earnings - General Government
$
438 $
1,423 $
1,339 $
1,331 $
1,337
Other Fees
$
83,771 $
147,351 $
113,944 $
185,331 $
196,629
Total Funds and Other Fees $
88,139 $
152,750 $
119,177 $
201,966 $
208,596
Total Revenue Collections
Total Revenue Collections $ 17,449,859 $ 15,619,041 $ 14,198,824 $ 15,310,413 $ 16,052,526
Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
Table 37
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
FY2008 17,450 $
348 $ 17,798 $
5,781 $ 877 $
8,889 $ 1,903 $
98.0%
2.0%
FY2009 15,619 $
314 $ 15,933 $
5,343 $ 835 $
7,801 $ 1,640 $
98.0%
2.0%
FY2010 14,199 $
274 $ 14,473 $
4,779 $ 838 $
7,022 $ 1,560 $
98.1%
1.9%
FY2011 15,310 $
361 $ 15,671 $
5,098 $ 829 $
7,659 $ 1,724 $
97.7%
2.3%
FY2012 16,053
309 16,362
5,330 832
8,143 1,748
98.1%
1.9%
Note: The figures above have been restated. (i) Selective Sales Taxes are made up of Motor Fuel Excise, Tobacco Excise and Alcoholic Beverage 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.
83
Legislative Analysis for Enacted Legislation
Administrative
HB 100 (Numerous Sections) This bill creates the Georgia Tax Tribunal which is an independent and autonomous division within the Office of State Administrative Hearings operating under the sole direction of the chief tribunal judge. The Tribunal will also have a small claims division. Although appeals to the Office of State Administrative Hearings that were previously provided pursuant to O.C.G.A. 50-13-12 are eliminated, the taxpayer will retain the option of appealing directly to Superior Court instead of the Georgia Tax Tribunal. Petitions for appeal of Tribunal decisions will be heard by the Superior Court of Fulton County, sitting as a reviewing court.
Taxpayers can file petitions in the Georgia Tax Tribunal beginning January 1, 2013.
House Bill 100 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127645.pdf
HB 846 (O.C.G.A. 48-2-15.2, 48-2-55, and 48-3-7) Section 1 authorizes the publication of redacted letter rulings, effective for letter rulings requested after May 1, 2012. Section 2 of the bill modernizes the provisions governing the Commissioner's levy and sale of personal property. Section 3 of the bill authorizes the commissioner to electronically store, retrieve, and transmit tax executions.
House Bill 846 became effective upon its approval by the Governor on May 1, 2012.
House Bill 846 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127246.pdf
SB 428 (O.C.G.A. 50-13-4) This bill provides that every agency shall submit a report concerning federal government mandates that require agency promulgation of rules and regulations as opposed to state legislative action. Additionally, if duplication of state and federal regulations is involved, that fact must be included in the report. The report is to be provided by each agency to the Governor, the Secretary of State, and to other state officials as listed in the bill.
Senate Bill 428 is effective July 1, 2012.
Senate Bill 428 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127870.pdf
Alcohol, Tobacco, and Coin Operated Amusement Machines
HB 472 (O.C.G.A. 3-1-2, 3-5-36) This bill modifies the definition of "brewpub" such that in determining whether an eating establishment qualifies as a brewpub due to its percentage of sales from food and beverages respectively, barrels of beer sold to licensed wholesale dealers for distribution to retailers and 84
retail consumption dealers are not included when determining the total annual gross food and beverage sales for purposes of the 50% food requirement. This bill also changes certain provisions related to brewpubs by increasing the annual manufacture limitation from 5,000 barrels to 10,000 barrels, increasing the maximum annual amount of barrels that may be sold to a wholesaler from 500 barrels to 5,000 barrels, and removing the limitation that beer is to be sold on the premises at retail solely in draft form.
House Bill 472 is effective on July 1, 2012.
House Bill 472 can be viewed at the following link: http://www1.legis.ga.gov/legis/2011_12/pdf/hb472.pdf
HB 514 (O.C.G.A 3-4-180) This bill authorizes the commissioner to issue annual permits to licensed distillers for educational and promotional tours which may include free tastings of samples of distilled spirits. The bill restricts the free tastings to no more than one sample of one-half ounce of distilled spirits per person per calendar day, requires that the tastings be held in a designated tasting area on the premises of the distiller, and requires that all open bottles must be visible at all times.
House Bill 514 is effective on July 1, 2012.
House Bill 514 can be viewed at the following link: http://www1.legis.ga.gov/legis/2011_12/pdf/hb514.pdf
HB 1066 (Numerous Sections) This bill changes certain provisions for alcohol regulation and alcoholic beverage licenses. Beginning on July 1, 2013, licenses for retailers and retail dealers will be issued for a 12 month period on a staggered renewal basis instead of a calendar year basis. The renewal applications must be made between 60 to 90 days prior to the license expiration date. The bill further provides that any distilled spirits sold, possessed, or bought from anyone other than a wholesale dealer are considered contraband and will be seized. Additionally, the bill repeals the tax bond requirement for retail consumption dealers and clarifies that an annual occupational license tax is imposed on each place of business. The bill also allows the Commissioner to issue special event use permits for the sale of alcoholic beverages for events that would otherwise require a retailer or retail dealer's license, and provides for occupational license taxes to be imposed on the special event use permits.
House Bill 1066 is effective on July 1, 2012.
House Bill 1066 can be viewed at the following link: http://www1.legis.ga.gov/legis/2011_12/pdf/hb1066.pdf.
HB 1071 (Numerous Sections) This bill changes certain provisions for tobacco regulation and licensing. The bill defines a "little cigar" as any cigar weighing not more than three pounds per thousand. The bill imposes tobacco excise taxes on any dealer or distributor (instead of the current imposition only on distributors) upon the first transaction within Georgia, whether or not it involves the ultimate purchaser
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or consumer. The bill further provides that tobacco products cannot be received, sold, or shipped into Georgia unless they were lawfully obtained from a person properly licensed under Georgia law or from an importer with a valid permit issued under federal law.
Section 3 prescribes an annual renewal period for a tobacco license with a $10 annual license renewal fee for a manufacturer, importer, distributor, or dealer license. This is in addition to the current $250 first year registration fee imposed on new manufacturing, importing, or distributing businesses. This section also adds language that license renewal applications must be filed in the 30 day period prior to the license's expiration date.
The bill further provides that any dealer with an alcohol license can arrange to have both their tobacco and alcohol licenses annually renewed at the same time.
Section 5 allows records pertaining to the manufacture, production, and purchase of tobacco products to be kept electronically. This section also provides that invoices sufficient to cover current inventories at a licensed location must be maintained at that licensed location and made available for immediate inspection. All other records may be kept at a location other than the licensed location but shall be provided for inspection within two days upon a request by the commissioner or his authorized agent. The bill expands penalties for tax evasion based on the volume of tobacco in question. Finally, the bill increases certain existing fines and imposes additional fines and penalties for various unlawful activities related to the sale of tobacco.
House Bill 1071 is effective on January 1, 2013.
House Bill 1071 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127655.pdf
SB 114 (O.C.G.A. 3-4-24, 3-4-24.1) This bill provides for the issuance of a manufacturer's or distiller's license to a fruit grower for the manufacture of distilled spirits in any county or municipality that has approved either the package sale of distilled spirits or the sale of distilled spirits by the drink. The bill also provides that a licensee may not sell or transfer distilled spirits or alcohol to any person not holding an importer, broker, or wholesaler license. Further, the bill provides that a licensee may provide educational and promotional tours. Finally, this bill authorizes the Commissioner to issue licenses for the manufacture of distilled spirits from agricultural products other than perishable fruits grown in Georgia. Such authorization may be subject to further state and local restrictions.
Senate Bill 114 is effective on July 1, 2012.
Senate Bill 114 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127606.pdf
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SB 431 (O.C.G.A. 10-1-393) This bill provides that, with certain exceptions, any promotion involving an element of chance which involves the playing of a game on a computer, mechanical device, or electronic device at a place of business in Georgia will be considered an unlawful lottery. Section 2 expands the definition of lottery to include certain instances of playing a no skill game or certain instances of games played by lot or in a finite pool on a computer, mechanical device, or electronic device for a cash or noncash prize. Section 2 also provides, however, that a lottery does not include a promotion, contest, or sweepstakes conducted by certain corporate entities. Section 3 clarifies the definition of a Class A coin operated amusement machine, providing that it cannot allow a successful player to carry points in a play over to any subsequent play. Section 3 also further specifies the types of rewards that may be provided in Class A and Class B coin operated amusement machines. Finally, Section 4 grants the governing authority of any county or municipal corporation the authority to enact and enforce certain ordinances for coin operated amusement machines in addition to the state regulatory provisions.
Senate Bill 431 became effective upon its approval by the Governor on May 2, 2012.
Senate Bill 431 can be viewed at the following link: http://www1.legis.ga.gov/legis/2011_12/pdf/sb431.pdf.
Income Tax
HB 386 (O.C.G.A. 48-7-26, 48-7-27, and 48-7-29.12) The income tax portions of this bill provide as follows:
Section 2-1 amends Code Section 48-7-26 by raising the personal exemption for married taxpayers filing a joint return from $5,400 to $7,400 and for a married taxpayer filing a separate return from $2,700 to $3,700.
Section 2-2 caps the retirement exclusion at $65,000 for 2012 and later for a taxpayer who is age 65 or more (it was previously slated to gradually rise to an unlimited amount by tax year 2016 for a taxpayer who is age 65 or more).
Section 3-1 amends Code Section 48-7-29.12 (conservation tax credit):
Specifies that for each application for certification, DNR shall require submission of an appraisal of the qualified donation by the taxpayer along with a nonrefundable $5,000 application fee; provided, however, that the nonrefundable application fee for property donated to the state shall be 1 percent of the total value of the donation, unless such donation is being made to qualify the state for a federal or state grant.
Specifies that appraisals received by DNR shall be forwarded to the State Properties Commission for review. The State Properties Commission shall approve the appraisal amount submitted or recommend a lower amount based on its review and inform DNR of its
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determination. Upon receipt of the State Properties Commission's determination, DNR may proceed with the certification process.
Specifies that "fair market value" is as determined by the State Properties Commission. Current law states that fair market value means the value of the donated property established by a property appraisal or appraisals meeting the requirements of Section 170 of Title 26 of the United States Code, to be submitted in such manner as the Commissioner may by regulation require.
Requires the taxpayer to file a copy of the State Property Commission's determination with their tax return to claim the credit.
Changes the definition of "qualified donation" to specify that beginning on January 1, 2014, the bona fide charitable nonprofit organization must be accredited by the Land Trust Accreditation Commission; to specify that the qualified donation must be for use in a manner consistent with at least two conservation purposes which are now defined in the law; and to eliminate the requirement that the conservation easement must meet the requirements under paragraph (4) of Code Section 12-6A-2.
Changes the per property credit limitation for partners in a partnership from $1 million to $500,000 (note the per taxpayer limitations still apply).
Requires that the certification issued by the Department of Natural Resources (DNR) specify that the donated property meets certain additional requirements which are now specified in the law.
Provides that the appraisal required shall be a full narrative appraisal and include:
A certification page, as established by the Uniform Standards of Professional Appraisal Practice, signed by the appraiser; and
An affidavit signed by the appraiser which includes a statement specifying:
The value of the unencumbered property, the total value of the qualified donation in gross, and an accompanying statement identifying the methods used to determine such values;
Whether a subdivision analysis was used in the appraisal; Whether the landowner or related persons own any other property, the value of
which is increased as a result of the donation; and That the appraiser is certified pursuant to Chapter 39A of Title 43.
Specifies that a final determination by DNR or the State Properties Commission shall be subject to review and appeal under Chapter 13 of Title 50, the Georgia Administrative Procedure Act.
Changes the qualified donation limitation from stating that only one qualified donation may be made with respect to any real property that was, in the year prior to donation, within the same tax
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parcel of record, to stating that only one qualified donation may be made with respect to any real property that was, in the five years prior to the donation, within the same tax parcel of record (but retains the exception for a donation by a person who is not a related person with respect to any prior eligible donors of any portion of such tax parcel).
Provides any tax credits earned by a taxpayer in a taxable year beginning on or after January 1, 2013, previously claimed and not used, may be transferred or sold in whole or in part by the taxpayer to another Georgia taxpayer but the transferor may make only a single transfer or sale of tax credits earned in a taxable year; however the transfer or sale may involve one or more transferees.
Changes the penalty relating to an appraisal that has a substantial valuation misstatement.
Specifies that no credit shall be allowed with respect to any amount deducted from taxable net income by the taxpayer as a charitable contribution.
The income tax portions of House Bill 386 will become effective on January 1, 2013 and are applicable to taxable years beginning on or after January 1, 2013.
House Bill 386 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/126282.pdf
HB 729 (O.C.G.A. 48-1-2) The income tax portion of this bill (Section 1) is applicable to taxable years beginning on or after January 1, 2011. With exceptions discussed below, the bill adopts the provisions of all federal laws related to the computation of Federal Adjusted Gross Income (Federal Taxable Income for non-individuals) that were enacted on or before January 1, 2012. For 2011, the I.R.C. Section 179 deduction is $250,000 and the related phase out is $800,000. For 2012, the I.R.C. Section 179 deduction decreases to $139,000 and the related phase out is $560,000. Georgia has not adopted the Section 179 deduction for certain real property.
Exceptions
Georgia has not adopted I.R.C. Section 168(k) (the 30%, 50% and 100% bonus depreciation rules) except for I.R.C. Section 168(k)(2)(A)(i) (the definition of qualified property), I.R.C. Section 168(k)(2) (D)(i) (exceptions to the definition of qualified property), and I.R.C. Section 168(k)(2)(E) (special rules for qualified property) and Georgia has not adopted I.R.C. Section 199 (federal deduction for income attributable to domestic production activities).
Georgia has also not adopted the following:
The exclusion of $2,400 of unemployment income for 2009. I.R.C. Section 85(c).
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Additional itemized deduction for the sales tax on the purchase of a new vehicle in 2009. I.R.C. Sections 164(a)(6) and 164(b)(6). Please note: Georgia also does not allow the increased standard deduction for sales tax on the purchase of a new vehicle in 2009 because Georgia has its own standard deduction.
The election to increase the normal two year net operating loss carryback to 3, 4, or 5 years for tax years 2008 and 2009. I.R.C. Sections 172(b)(1)(H) and 810(b)(4).
The transition rule that would allow a taxpayer to revoke a prior election to forego the net operating loss carryback period.
Deferral of debt discharge income from reacquisitions of business debt at a discount in 2009 and 2010 which is federally deferred for up to five years, then included ratably over five years. I.R.C. Section 108(i).
Modified rules for high yield original issue discount obligations. I.R.C. Sections 163(e)(5)(F) and 163(i)(1).
New York Liberty Zone Benefits. I.R.C. Section 1400L.
50% first year depreciation for post 8/28/2006 Gulf Opportunity Zone property. I.R.C. Section 1400N(d)(1).
50% bonus depreciation for most tangible property and computer software bought after May 4, 2007 and placed in service in the Kansas Disaster Area. I.R.C. Section 1400N(d)(1).
50% bonus depreciation for "qualified reuse and recycling property". I.R.C. Section 168(m).
50% bonus depreciation in connection with disasters federally declared after 2007. I.R.C. Section 168(n).
Increased ($8,000) first-year depreciation limit for passenger automobiles if the passenger automobile is "qualified property". I.R.C. Section 168(k).
15 year straight-line cost recovery period for certain improvements to retail space. I.R.C. Sections 168(e)(3)(E)(ix), 168(e)(8), and 168(b)(3)(I).
Modified rules relating to the 15 year straight-line cost recovery for qualified restaurant property (allowing buildings to now be included). I.R.C. Section 168(e)(7).
5 year depreciation life for most new farming machinery and equipment. I.R.C. Section 168(e)(3) (B)(vii).
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Special rules relating to Gulf Opportunity Zone public utility casualty losses. I.R.C. Section 1400N(j).
5 year carryback of NOLs attributable to Gulf Opportunity Zone losses. I.R.C. Section 1400N(k).
5 year carryback of NOLs incurred in the Kansas disaster area after May 3, 2007. I.R.C. Section 1400N(k).
5 year carryback of certain disaster losses. I.R.C. Sections 172(b)(1)(J) and 172(j).
The election to deduct public utility property losses attributable to May 4, 2007 Kansas storms and tornadoes in the fifth tax year before the year of the loss. I.R.C. Section 1400N(o).
Special rules relating to a financial institution being able to use ordinary gain or loss treatment for the sale or exchange of certain preferred stock after Dec. 31, 2007. I.R.C. Section 1221.
Temporary tax relief provisions relating to the Midwestern disaster area. I.R.C. Sections 1400N(f) and 1400N(k).
The income tax portion of House Bill 729 became effective upon its approval by the Governor on May 1, 2012 and is applicable to taxable years beginning on or after January 1, 2011.
House Bill 729 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127603.pdf
HB 808 (O.C.G.A. 48-7-27) This bill provides an exclusion for disability income received by a disabled veteran who is a citizen and resident of Georgia to the extent the income is included in Federal Adjusted Gross Income. "Disabled veteran" means:
Any wartime veteran who was discharged under honorable conditions and who has been adjudicated by the United States Department of Veterans Affairs as being at least 90 percent totally and permanently disabled and entitled to receive service connected benefits; or
Any veteran who is receiving or who is entitled to receive a statutory award from the United States Department of Veterans Affairs for:
1. Loss or permanent loss of use of one or both feet; 2. Loss or permanent loss of use of one or both hands; 3. Loss of sight in one or both eyes; or 4. Permanent impairment of vision of both eyes of the following status: central visual acuity
of 20/200 or less in the better eye, with corrective glasses, or central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted to such an extent that the widest diameter of visual field subtends on angular distance no greater than 20 degrees in the better eye.
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House Bill 808 became effective upon its approval by the Governor on April 16, 2012 and is applicable to taxable years beginning on or after January 1, 2013.
House Bill 808 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127236.pdf
HB 868 (O.C.G.A. 48-7-40, 48-7-40.1, 48-7-40.12, 48-7-40.15, 48-7-40.17, and 48-7-40.24) This bill changes certain provisions regarding the following state income tax credits.
The bill amends Code Section 48-7-40 (job tax credit):
Adds "the manufacturing of alternative energy products for use in solar, wind, battery, bioenergy, biofuel, and electric vehicle enterprises" and "biomedical manufacturing" to the definitions of a "business enterprise" and "existing business enterprise".
Changes the job creation requirement for a tier 1 county from five jobs to two jobs.
Allows the existing business enterprise tax credit to be carried forward.
Specifies that taxpayers that initially claimed this credit for any taxable year beginning before January 1, 2012 shall be governed, for purposes of all such credits claimed as well as any credits claimed in subsequent taxable years related to such initial claim, by this Code section as it was in effect for the taxable year in which the taxpayer made such initial claim.
The bill amends Code Section 48-7-40.1 (job tax credit for business enterprises in less developed areas):
Adds "the manufacturing of alternative energy products for use in solar, wind, battery, bioenergy, biofuel, and electric vehicle enterprises" and "biomedical manufacturing" to the definition of a "business enterprise".
Specifies that taxpayers that initially claimed this credit for any taxable year beginning before January 1, 2012 shall be governed, for purposes of all such credits claimed as well as any credits claimed in subsequent taxable years related to such initial claim, by this Code section as it was in effect for the taxable year in which the taxpayer made such initial claim.
The bill amends Code Section 48-7-40.12 (research tax credit):
Provides that where the amount of credit exceeds 50 percent of the business enterprise's remaining Georgia net income tax liability after all other credits have been applied in a taxable year, the excess credit can be used against payroll withholding.
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The bill amends Code Section 48-7-40.15 (port activity tax credit):
Changes the NAICS Code for broadcasting from 516 to 519 in the definition of "broadcasting".
Adds "the manufacturing of alternative energy products for use in solar, wind, battery, bioenergy, biofuel, and electric vehicle enterprises" and "biomedical manufacturing" to the definition of a "business enterprise".
Allows a business enterprise under Code Section 48-7-40.1 (job tax credit for business enterprises in less developed areas) to claim the port activity tax credit.
The bill amends Code Section 48-7-40.17 (quality jobs tax credit):
Eliminates the requirement that a new quality job have no predetermined end date from the definition of "new quality job."
Specifies that taxpayers that initially claimed this credit for any taxable year beginning before January 1, 2012 shall be governed, for purposes of all such credits claimed as well as any credits claimed in subsequent taxable years related to such initial claim, by this Code section as it was in effect for the taxable year in which the taxpayer made such initial claim.
The bill amends Code Section 48-7-40.24 (mega tax credit):
Clarifies that when there is a merger or acquisition of another company by a business enterprise whose application for a qualified project has been approved, the existing jobs in this state shall not be counted in calculating the job creation requirement and the credit calculation necessary to qualify for the tax credit. Only additional jobs added in this state that meet the requirements of this credit shall be counted for purposes of calculating the job creation requirement and the credit calculation.
Adds to the definition of "job creation requirement" that if at the close of the sixth taxable year following the withholding start date a minimum of $600 million in qualified investment property has been purchased or acquired by the business enterprise to be used with respect to a qualified project, the deadline for the job creation requirement shall be extended for an additional two-year period, and that if at the close of the eighth taxable year following the withholding start date a minimum of $800 million in qualified investment property has been purchased or acquired by the business enterprise to be used with respect to a qualified project, the deadline for the job creation requirement shall be extended for an additional four year period after the sixth taxable year following the withholding start date.
Extends the time frame in which a new full-time job must be created to qualify for the credit from the close of the seventh taxable year following the business enterprise's withholding start date to the close of the eighth taxable year following the withholding start date if the purchase 93
or acquisition of $600 million in qualified investment property is made, or to the end of the tenth taxable year if the purchase or acquisition of $800 million in qualified investment property is made.
Extends the time frame for submission of the report in subparagraph (k) to coincide with the extended job creation requirement (described above).
Changes the maximum number of new full-time employee jobs that can be created by any one project from 3,300 to 4,500.
House Bill 868 became effective upon its approval by the Governor on May 3, 2012 and is applicable to taxable years beginning on or after January 1, 2012.
House Bill 868 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/125427.pdf
HB 965 (O.C.G.A. 48-7-114 and 48-7-129) This bill makes the following changes: Section 1 amends O.C.G.A. 48-7-114(e) to provide that fiduciaries shall not be required to pay estimated tax with respect to any taxable year ending before the date two years after the date of the decedent's death in the case of:
1. The estate of such decedent; or 2. A testamentary trust as defined in IRC Section 6654(l)(2)(B).
Section 2 amends O.C.G.A. 48-7-129, relating to nonresident withholding for partnerships, Subchapter 'S' corporations, and limited liability companies. Currently withholding is required on any monthly "distributions paid" and on annual "distributions credited but not paid". This bill changes the requirement such that withholding will only be required annually on the nonresident member's share of the taxable income sourced to this state, whether distributed or not. The payment is due on or before the due date (without extensions) for filing the income tax return for the entity.
House Bill 965 became effective upon its approval by the Governor on May 1, 2012. Section 2 is applicable to taxable years beginning on or after January 1, 2012.
House Bill 965 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127712.pdf
HB 1027 (O.C.G.A. 48-7-40.24 and 48-7-40.26) This bill makes the following changes: Section 1 amends Code Section 48-7-40.24 (mega tax credit):
Defines the term "affiliate".
Includes the term "taxpayer", and adds the phrase "and its affiliates" to the definition of "business enterprise". 94
Section 2 amends Code Section 48-7-40.26 (film tax credit):
Changes the definition of "multimarket commercial distribution" to specify that the term means "paid" commercial distribution.
Includes expenditures (excluding license fees) incurred with Georgia companies for sound recordings and musical compositions in the definition of "production expenditures".
Eliminates the requirement that a travel agency or travel company must be "based" in Georgia from the definition of "production expenditures"; eliminates the requirement that an insurance agency or company must be "based" in Georgia from the definition of "production expenditures".
Specifies that the term "production expenditures" shall not include postproduction expenditures for footage shot outside of Georgia, marketing, story rights, or distribution, but shall not affect other qualified story rights; and specifies that payments to a loan-out company that have met their withholding tax obligations as newly specified in the law are included in the definition of "production expenditures".
Changes the definition of "qualified Georgia promotion" to specify that it includes a qualified movie production which includes a five-second long static or animated logo that promotes Georgia in the end credits before the below-the-line crew crawl for the life of the project and which includes a link to Georgia on the project's web page; and to specify that it includes a qualified TV production which includes an embedded five-second long Georgia promotion during each broadcast worldwide for the life of the project and which includes a link to Georgia on the project's web page. Defines the term "qualified interactive entertainment production company". Changes the definition of "qualified production activities" to specify that commercials must be televised; to add a comma between "series" and "pilot"; to include video on demand, direct to DVD, digital platforms designed for the distribution of interactive games, and advertiser supported sites as part of multimarket commercial distribution; to eliminate corporations, live venues, the internet, or any other channel of exhibition from multimarket commercial distribution; and to specify that local interest programming, instructional videos, corporate videos, or projects not shot, recorded or originally created in Georgia shall not be included in the definition of "qualified production activities".
Adds to the definition of "state certified production" by providing that, in the instance of a "work for hire" in which one production company or qualified interactive entertainment production company hires another production company or qualified interactive entertainment production company to produce a project or contribute elements of a project for pay, the hired company shall be considered a service provider for the hiring company, and the hiring company shall be entitled to the film tax credit.
Allows a qualified interactive entertainment production company to claim the film tax credit.
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Specifies that in lieu of the inclusion of the Georgia promotional logo, the production company or qualified interactive production company may offer alternative marketing opportunities to be evaluated by the Georgia Department of Economic Development (DECD) to ensure that they offer equal or greater promotional value to the state of Georgia.
Provides that DECD shall prepare an annual report detailing the marketing opportunities it has approved and specifies what must be included in the report and when the report must be submitted.
Specifies that in no event shall the aggregate amount of tax credits allowed for qualified interactive entertainment production companies and affiliates exceed $25 million. The maximum credit for any qualified interactive entertainment production company and its affiliates shall be $5 million.
Provides that the Commissioner shall allow the tax credits for qualified interactive entertainment production companies on a first come, first served basis based on the date the credits are claimed. When the $25 million cap is reached, the tax credit for qualified interactive entertainment production companies shall expire.
House Bill 1027 became effective upon its approval by the Governor on May 2, 2012. Section 1, amending the mega tax credit, is applicable to taxable years beginning on or after January 1, 2012. Section 2, amending the film tax credit, is applicable to taxable years beginning on or after January 1, 2013.
House Bill 1027 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/126949.pdf
Intangible Recording Tax
HB 851 (O.C.G.A. 48-6-73) This bill concerns reporting and distribution of intangible recording tax, which is administered at the county level in Georgia. It changes the rate of compensation for the collecting officer to a statewide uniform rate of 6 percent. If the collecting officer is on a salary, however, then the 6 percent commission shall be paid into the county treasury and become county property. It deletes the former provision that in counties where the population is more than 650,000 according to the U.S. decennial census of 2000 or any future census, the compensation allowed shall be 4 percent.
House Bill 851 became effective upon its approval by the Governor on May 1, 2012.
House Bill 851 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127704.pdf
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Motor Fuel
HB 743 (O.C.G.A 48-9-3, 48-8-3) The motor fuel tax provisions of this bill extend the motor fuel tax exemption for public mass transit vehicles which are owned by public transportation systems and vehicles operated by a public campus transportation system through June 30, 2015.
The motor fuel tax provisions of House Bill 743 are effective on July 1, 2012.
House Bill 743 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127719.pdf
Motor Vehicle
HB 386 (O.C.G.A. 48-5B-1) The motor vehicle portions of this bill provide as follows:
For motor vehicles titled in Georgia on or after March 1, 2013, this bill will:
Exempt purchases of such vehicles from Georgia sales tax. Exempt such vehicles from annual ad valorem taxes on motor vehicles. Impose a new one-time state and local title ad valorem tax fee (the "New Title Fee").
The combined state and local rate of the New Title Fee will be:
6.5% of the statutory fair market value in 2013; 6.75% of the statutory fair market value in 2014; 7.0% of the statutory fair market value in 2015 and thereafter unless adjusted upward to
account for revenue shortfalls. In 2016, 2018, and 2022, if a state revenue shortfall has occurred, the rate may be
increased by a percentage necessary to offset the shortfall. Under no circumstance can the rate exceed 9.0% of the statutory fair market value.
The New Title Fee is applicable to "casual sales" between private citizens and is collected when the vehicle is titled in the name of the new owner.
The New Title Fee is paid to the county where the purchaser is a resident.
To avoid penalties, purchasers on or after March 1, 2013 must submit within 30 days from the date of purchase:
An application for certificate of title; and Payment of any state and local title ad valorem tax fees.
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A dealership may, on behalf of the purchaser, file the application for title and submit any necessary payments to the county; a dealer providing this service must submit the application and payment within 10 days of the date of purchase.
The proceeds from the New Title Fee will be distributed to local authorities, school boards, and the State in accordance with specific statutory requirements.
A purchaser of a motor vehicle in this state for which a title was issued on or after January 1, 2012 but before March 1, 2013 may opt into the new system, thereby becoming exempt from annual ad valorem tax.
The "opt in" must be done on or after March 1, 2013, but before January 1, 2014. Any sales tax that was paid at the time of purchase and any ad valorem tax paid will be
credited against the New Title Fee. If the sales tax paid plus any ad valorem tax paid is lower than the amount of the New Title Fee, the difference will be due. However, if the sales tax paid plus any ad valorem tax paid is greater than the amount of the New Title Fee, the difference will not be refunded.
Upon the death of an owner of a motor vehicle, the deceased's immediate family members (spouse, parent, child, sibling, grandparent, or grandchild) who inherit a motor vehicle that was subject to the old annual ad valorem tax system and that has not been subject to the New Title Fee can remain on the old annual ad valorem tax system, or the family member can instead opt to pay the New Title Fee. If the family member opts to pay the New Title Fee, the vehicle will no longer be subject to the old annual ad valorem tax system. The New Title Fee, if elected, will be assessed at the full rate in effect at the time the title is transferred.
Immediate family members who inherit a motor vehicle for which a New Title Fee was paid by the deceased owner will pay a New Title Fee at a reduced rate of one-half percent of the fair market value at the time the title is transferred.
A vehicle which was subject to the old annual ad valorem tax system and that has not been subject to the New Title Fee can be transferred between immediate family members with the old annual ad valorem tax system remaining in place. However, the immediate family member receiving the vehicle can instead opt to pay the New Title Fee. If elected, the New Title Fee will be assessed at the full rate in effect at the time the title is transferred.
Vehicles for which a New Title Fee has already been paid can be transferred to an immediate family member of the current owner at a reduced New Title Fee rate of one-half percent of the fair market value of the vehicle at the time the title is transferred.
Disabled veterans who were exempt from sales tax on vehicle purchases prior to the establishment of the New Title Fee will also be exempt from the New Title Fee.
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Motor vehicles subject to the New Title Fee will still be subject to annual registration renewal requirements (with issuance of the annual tag decal) with payment of the nominal registration renewal fee.
The motor vehicle portion of House Bill 386 will become effective on March 1, 2013.
House Bill 386 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/126282.pdf
HB 732 (Numerous Sections) This bill concerns transporter, veteran, military, and special license plates. It allows for a transporter license plate to be issued to trailer manufacturers and dealers. Additionally, the bill provides that the disabled veteran license plate can display the international wheelchair symbol, and that active and reserve duty members of the armed forces who have received certain awards and medals are eligible to apply for certain special license plates. Section 6 creates a new special license plate, with fees to be shared by the Georgia Prostate Cancer Coalition, the Joan Gaeta Lung Cancer Fund, and the Georgia Nurses Foundation. It also removes fees previously imposed for the special license plate for Certified Firefighters.
House Bill 732 is effective on July 1, 2012.
House Bill 732 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127725.pdf
HB 795 (O.C.G.A. 40-1-1, 40-7-3, and 40-8-91.1) This bill clarifies the definitions used for "all-terrain vehicles", "recreational off-highway vehicles", and "off-road vehicles" to make such definitions consistent with industry standards.
House Bill 795 became effective upon its approval by the Governor on May 1, 2012.
House Bill 795 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127062.pdf
HB 865 (Numerous Sections) This bill provides for regulation and enforcement with respect to motor carriers and limousine carriers by the Department of Public Safety. This was previously the responsibility of the Georgia Public Service Commission. The bill conforms certain definitions to those used in various other existing state laws. The bill also sets forth a registration fee schedule, insurance requirements, and a declaration of agent requirement for out-of-state carriers.
This bill further mandates that after January 1, 2013, security interest holders and lien holders will receive notice of recordings of security interests and liens electronically. This requirement may be phased in based on criteria designated by the Commissioner of the Department of Revenue through rules and regulations.
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House Bill 865 is effective on July 1, 2012.
House Bill 865 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127732.pdf
HB 872 (O.C.G.A. 40-3-36, 40-3-56) This bill regulates the purchase and sale of scrap metals by secondary metal recyclers, scrap metal processors, and used motor vehicle parts dealers. For vehicle transactions for models over 12 years old, it requires secondary metal recyclers, scrap metal processors, and used motor vehicle parts dealers to verify that the vehicle is not subject to a security interest or lien. The holder of a security interest or lien is required to execute a release within 10 days to the Commissioner and the owner. For vehicles more than 12 model years old, any security interest or lien shall be considered satisfied after four years from date of issuance of a title on which such security interest or lien is listed.
The above provisions of House Bill 872 are effective on July 1, 2012.
House Bill 872 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127780.pdf
HB 900 (O.C.G.A. 40-3-36) This bill permits the cancellation of the title and registration of a trailer that is more than 12 model years old and is worth $1,700 or less.
House Bill 900 is effective on July 1, 2012.
House Bill 900 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127709.pdf
HB 985 (O.C.G.A. 40-2-8, 40-2-20, 40-2-74.1, and 40-5-2) Section 1 allows a dealer to apply to a County Tag Agent for an extension of time for a temporary permit, and eliminates the requirement that tag agents collect and destroy temporary permits after their expiration. Section 2 provides that a County Tag Agent shall grant an extension of time for the registration of a motor vehicle when a title has not been issued due to a security interest holder failing to timely release a security interest under O.C.G.A. 40-3-56. Section 4 allows the Commissioner to receive certain motor vehicle information for fraud detection and prevention purposes.
House Bill 985 is effective on July 1, 2012.
House Bill 985 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/126292.pdf
SB 293 (O.C.G.A. 40-2-9, 40-2-31, 40-2-60.1) This bill states that the Department must provide a place for an authorized decal on all license plates. Authorized decals include an "In God We Trust" decal or a county name label. The "In God We Trust" decal and county name labels are to be issued at no cost.
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Senate Bill 293 is effective on July 1, 2012.
Senate Bill 293 can be viewed at this link: http://www.legis.ga.gov/Legislation/20112012/127887.pdf
SB 473 (O.C.G.A. 40-2-84) This bill expands eligibility for the Purple Heart license plate to members of the active duty and reserve duty armed forces who are still serving on active duty after being awarded the Purple Heart citation.
Senate Bill 473 is effective on July 1, 2012.
Senate Bill 473 can be viewed at this link: http://www.legis.ga.gov/Legislation/20112012/126988.pdf
Property
HB 48 (O.C.G.A 48-5-48.2) This bill adds a second level to the existing "Freeport exemption" for ad valorem taxation. The Level 2 Freeport exemption covers goods, wares, and merchandise of every character and kind constituting the inventory of a business which would not otherwise qualify for a Level 1 Freeport exemption. The Level 2 exemption is structured in a similar manner as the Level 1 exemption in that the local governing authority has discretion to grant or deny the exemption for the applicable tangible personal property and can determine the percentage of relief (if any) to be granted from ad valorem taxation. With respect to the Level 1 Freeport exemption the bill also provides that certain foreign merchandise in transit may be exempted from ad valorem taxation.
House Bill 48 became effective upon its approval by the Governor on April 17, 2012.
House Bill 48 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/124995.pdf
HB 634 (O.C.G.A. 48-5-24, 48-5-40) This bill updates the applicable census date to 2010 as it pertains to population ranges relevant for the ad valorem tax statutes at O.C.G.A. 48-5-24 (payment of taxes to the county in which returns are made; installment payments, interest, and penalty on delinquent tax payments in certain counties; executions) and O.C.G.A. 48-5-40 (Definitions). The bill institutes the following changes:
The population range in 48-5-24(c)(1) relating to ad valorem taxes and penalties and interest on delinquent taxes owed by taxpayers in applicable counties changes from "800,000 or more" persons to "900,000 or more" persons.
The population range in 48-5-24(b), relating to equal installment payment procedures for ad valorem taxes and penalties and interest on delinquent taxes owed by taxpayers in applicable counties, changes from " not less than 625,000 nor more than 700,000" persons to "not less than 690,000 nor more than 800,000" persons. 101
The population range in 48-5-24(e), relating to payment procedures for ad valorem taxes and penalties and interest on delinquent taxes owed by taxpayers in applicable counties, changes from "not less than 595,000 nor more than 660,000" persons to " not less than 680,000 nor more than 690,000" persons.
The population range in 48-5-40(L), relating to qualifications for homestead property located in counties with a certain population range, changes from "not less than 19,200 nor more than 19,750" persons to "not less than 23,500 nor more than 23,675" persons.
House Bill 634 is effective on July 1, 2012.
House Bill 634 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127599.pdf
HB 729 (O.C.G.A. 48-5-345) This bill updates a reference to the state ad valorem tax levy rate to make the reference consistent with O.C.G.A. 48-5-8 which provides that the state rate will gradually decrease over time until it reaches zero for tax year 2016.
The property tax provisions of House Bill 729 became effective upon the bill's approval by the Governor on May 1, 2012.
House Bill 729 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127603.pdf
HB 916 (O.C.G.A. 48-5-7.4) This bill amends certain qualifications and restrictions for bona fide conservation use property. Specifically, completing IRS Form 4835 Schedule E and F (Farm Rental Income and Expenses) enables taxpayers to qualify for current use assessment without meeting the county's minimum acreage requirement. If Form 4835 Schedule E and F are completed, the taxpayer does not have to submit additional records regarding proof of bona fide conservation use to the county assessor. Finally, the bill allows an owner of qualified property to obtain contiguous property of less than 50 acres and incorporate that property into the original conservation land use covenant.
House Bill 916 became effective upon its approval by the Governor on May 1, 2012.
House Bill 916 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127772.pdf
HB 1089 (O.C.G.A. 36-67) This bill repeals Chapter 67 of Title 36 in its entirety. Repealed Chapter 67 related to mandatory zoning proposal review procedures for counties and municipal corporations. Following repeal, local government planning departments are no longer statutorily required to review zoning proposals and recommend adjustments for suitability.
House Bill 1089 became effective upon its approval by the Governor on April 19, 2012.
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House Bill 1089 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127288.pdf
Sales and Use Tax
HB 386 (O.C.G.A. 48-8-2, 48-8-3, 48-8-3.2, 48-8-3.3, and 48-13-110) The sales and use tax portion of this bill amends Title 48 relating to agriculture, motor vehicles, film production, manufacturing, competitive projects of regional significance, jet fuel, other exemptions, and the definition of a taxable "dealer". This bill:
Repeals the sales and use tax exemption for film production equipment.
Moves the sales and use tax exemptions related to the agriculture industry from O.C.G.A 48-8-3 to O.C.G.A. 48-8-3.3. The newly created section includes exemptions for agricultural production inputs, energy, and agricultural machinery and equipment.
Moves the sales and use tax exemptions related to the manufacturing industry from O.C.G.A 48-8-3 to O.C.G.A. 48-8-3.2. The newly created section includes exemptions for machinery and equipment, industrial materials, packaging supplies, and energy. The energy exemption is phased in except for competitive projects of regional significance, which qualify for an immediate energy exemption.
Provides that counties may impose a phased-in local excise tax on energy that would have been taxable but for the new exemption in O.C.G.A. 48-8-3.2.
Provides a sales and use tax exemption for tangible personal property used for and in the construction of competitive projects of regional significance.
Provides a limited sales and use tax jet fuel exemption for qualifying airlines at qualifying airports.
Provides a sales and use tax exemption for motor vehicles titled in Georgia after March 1, 2013 pursuant to O.C.G.A. 48-5B-1. This exemption does not apply to leases or rentals of motor vehicles or to sales and use tax collected pursuant to O.C.G.A. 48-8-241.
Clarifies and modifies the definition of "dealer".
Establishes sales tax holidays for 2012 for school supplies, clothing, computers, water efficient products, and energy efficient products.
The sales and use tax portions of House Bill 386 have various effective dates.
House Bill 386 can be viewed at the following link: http://www1.legis.ga.gov/legis/2011_12/pdf/hb386.pdf.
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HB 729 (O.C.G.A. 48-8-2 and 48-8-3) The sales and use tax portion of the bill conforms certain language to the Streamlined Sales and Use Tax Agreement and clarifies certain exemptions from sales and use tax. This bill: Clarifies the definition of "lease or rental". Clarifies that insulin is exempt from sales and use tax regardless of whether the insulin is dispensable only by a prescription. Provides an exemption from sales and use tax for the period of July 1, 2012 through December 31, 2013 for sales relating to an organization defined by the Internal Revenue Service as an instrumentality of the states. The exemption relates specifically to the holding of an annual meeting in this state by such organization.
The sales and use tax portion of House Bill 729 became effective upon its approval by the Governor on May 1, 2012.
House Bill 729 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127603.pdf.
HB 743 (O.C.G.A. 48-8-3) This bill modifies the definitions of "qualifying airport" and "qualifying airline" and provides an exemption for single-use packaging material purchased for packaging tangible personal property for shipment or sale, but excludes packaging materials purchased for personal use.
The sales and use tax portion of House Bill 743 is effective on July 1, 2012.
House Bill 743 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127719.pdf.
HB 932 (O.C.G.A. 48-8-63) This bill decreases the withholding requirement for general contractors on contracts exceeding $250,000 with nonresident subcontractors from "up to 4 percent" down to a flat 2 percent.
House Bill 932 is effective on July 1, 2012.
House Bill 932 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127865.pdf.
HB 1049 (O.C.G.A. 46-5-122, 46-5-124.1, 46-5-134 and 46-5-134.2) This bill redefines "prepaid wireless service", imposes registration requirements on voice over internet protocol service providers, and adds a new de minimis exception to the prepaid wireless 911 charge authorized by O.C.G.A. 465-134.2. The new exception allows sellers to elect not to impose the prepaid wireless 911 charge when selling an amount of service denominated as 10 minutes or less or $5.00 or less.
House Bill 1049 is effective on July 1, 2012.
House Bill 1049 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127720.pdf.
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SB 332 (O.C.G.A. 48-8-36 and 48-8-122, and O.C.G.A. Title 48, Chapter 13) This bill allows a retailer to advertise that it will absorb all or part of the sales tax imposed on retail sales, expands the matters that must be reported regarding the expenditure of certain special purpose local option sales tax proceeds, and revises Section 5-4 of HB 386 regarding the procedures to be used to implement a local excise tax on energy. Senate Bill 332 is effective on July 1, 2012. Senate Bill 332 can be viewed at the following link: http://www.legis.ga.gov/Legislation/20112012/127875.pdf.
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Georgia Taxpayer Bill of Rights
The mission of the Department of Revenue (DOR) 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 DOR 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 DOR, 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 DOR'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 prompt and accurate responses from DOR to questions and requests for tax assistance.
Explanation. You have the right to a clear explanation of:
The basis of any audit activities performed by a DOR agent;
The basis of an assessment of additional taxes, interest and penalties, or the denial or decrease of any refund or credit claim;
The basis of any DOR enforcement or collection activities;
The procedure for protesting a Notice of Proposed Assessment or Notice of Refund Denial; and
The procedure for appealing an Official Assessment and Demand for Payment.
Dispute. You have the right to dispute an adverse decision of DOR as further detailed below.
Representation. You have the right to representation by your authorized agent in any hearing or conference with DOR, 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 at www.etax.dor.ga.gov.
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Obligations of the Georgia Department of Revenue
The Department of Revenue has the obligation to:
Perform audits and conduct conferences with you at reasonable times and places;
Furnish copies of the agent's audit documents that explain the basis for an assessment;
Resolve tax controversies fairly and equitably at the administrative level whenever possible; and
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.
Requesting a Tax Refund
You may file a claim for an income tax refund within three years after the date the taxes were paid or the due date for filing the applicable income tax return, including any extensions which have been granted, whichever is later.
You may file a claim for a refund of taxes other than income tax within three years after the date of the tax payment to DOR.
The claim must be in writing and include a summary statement of the grounds upon which the taxpayer relies and must identify the transactions that form the basis of the refund being claimed. Forms to file a refund claim are available at www.etax.dor.ga.gov.
Disputing a Notice of Proposed Assessment or Refund Denial
Complete a Protest of Proposed Assessment or Refund Denial form by downloading the form from at www.etax.dor.ga.gov and following the instructions. Your protest form must be postmarked within 30 days of the notice date.
DOR will notify you that the protest has been either granted or denied. If DOR grants the protest of a proposed assessment, the assessment will be withdrawn. If DOR grants the protest of a refund denial, we will issue the refund.
If DOR denies the protest of a proposed assessment, DOR will issue an Official Assessment and Demand for Payment and notify you of the assessment amount, subject to the right to appeal as provided by law. If DOR denies the protest of a refund denial, you will also have the right to appeal to either the Georgia Tax Tribunal or superior court.
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Disputing an Official Assessment, Refund Denial, or State Tax Execution
To Dispute an Official Assessment: You must file an appeal with either the Georgia Tax Tribunal or in the appropriate superior court within 30 days of the official assessment's issuance date.
Georgia Tax Tribunal (GTT)
The GTT hears and decides certain state tax disputes and is completely separate from and totally independent of DOR. Decisions of the Tribunal (except small claims cases) can be appealed to the Superior Court of Fulton County.
GTT's Small Claims Division handles appeals where the amount of tax and penalties in controversy is less than either $15,000 for income tax cases or $50,000 for all other tax types. Decisions in small claims cases are final and cannot be appealed.
To file an appeal with the GTT, complete a Georgia Tax Tribunal Petition by downloading the form from either www.gataxtribunal.ga.gov or www.etax.dor.ga.gov and follow the instructions.
Superior Court
You can also appeal an official assessment to the appropriate superior court. 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 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.
To Dispute the Denial of a Claim for Refund: If DOR denies your claim for refund, you can file an appeal of the denial with either the Georgia Tax Tribunal or in the appropriate superior court within the later of: (1) two years from the date the refund claim was denied, or (2) thirty days after the date of DOR's notice of its decision if you elected to protest the refund denial before appealing to the GTT or superior court.
To Dispute the Issuance of a State Tax Execution: Failure to either pay or appeal an official assessment within thirty days may result in the issuance of a state tax execution. You can appeal the issuance of a state tax execution to the Georgia Tax Tribunal or in the appropriate superior court.
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Collection Procedures
If you fail to either pay or appeal an official assessment within 30 days, DOR may issue a state tax execution and impose a collection fee equaling 20% of the total tax, interest and penalties due. The tax execution may be recorded in the public records of any county in the state where you live or own real property and will constitute a lien covering all property in which you have any interest.
After the issuance of the tax execution, DOR can utilize all lawful means to collect the amount due, including garnishment, levy, and sale of your property and rights to property. Any additional costs that arise from such collection actions will be added to the amount due as indicated on the state tax execution.
The filing of a petition with the Georgia Tax Tribunal stays any enforcement or collection actions by DOR (except for actions taken due to the issuance of a jeopardy assessment), although the stay may be lifted for good cause by a GTT judge.
DOR 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 provision for the payment of state taxes, or if you do anything which would tend to prejudice or jeopardize DOR'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 DOR that adequately secures payment of the tax.
Taxpayer Advocacy Office
The Taxpayer Advocacy Office was created to ensure that your rights as a taxpayer are protected and that you receive timely and courteous service from DOR. If you feel you have been treated unfairly or had no response to previous requests for service, the Taxpayer Advocacy Office may intercede on your behalf to facilitate a timely and equitable resolution provided you have not yet filed a petition with the Georgia Tax Tribunal or in superior court.
Please direct any suggestions for improvements or complaints concerning a particular taxrelated issue to the following address: Georgia Department of Revenue, Taxpayer Advocacy Office, P.O. Box 49708, Atlanta, Georgia 30348 or to 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 Taxpayer Bill of Rights may be found in the Georgia Public Revenue Code as codified in the Official Code of Georgia (O.C.G.A.) at Title 48, Chapter 1, Section 9.
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FY2011 and FY2012 Table Comparison
Titles
FY2011
Table
Page
FY Sources of Tax Revenue
-
12
Results and Performance Measures
-
12
Number of Department of Revenue Employees by Category
1
22
Net Sales and Use Tax Collections by Month
2
31
Sales and Use Tax Revenues by Business Group - Net Collections
3.1
32
CY Corporation Income Tax Returns by Taxable Income Class
5.1
37
Net Corporate Tax Collections and Returns Processed Annually
6
38
Number of Individual Income Tax Returns Processed and Net Individual Income Tax Collections
8
40
Comparative Trends in Georgia's Individual Income and State Income Tax Receipts
9
41
Growth Trend of Individual Income Tax
10
42
CY Georgia Individual Income - Returns by Income Class
11
43
Georgia, Southeast and United States Per Capita Personal Income
12
45
CY Electronic Filing Results vs. Paper Returns
17
57
Summary of Net Property Tax Collections by Category
18
66
Taxable Values and Tax Rates, State of Georgia for General Property and Public Utilities
19
66
Values of General Property, Public Utilities Dollars by Class of Property
20
67
CY Selected Tax Statistics and Estimates by County
21
68
Three Economic Indicators by County with Rankings and Per Capita Amounts
22
75
Millage Rates by County - Alphabetical
23
84
Millage Rates by County - Numerical
24
90
Active Registrations for Georgia Specialty Plates
-
95
Number of Motor Vehicle Registrations and Tags Issued
25.1
96
Number of Motor Vehicle Registrations Sold by Major Category
25.2
96
FY2012
Table
Page
-
9
-
9
1
17
2
22
3
23
4
24
5
25
6
26
7
26
8
27
9
28
10
30
11
30
12
32
13
32
14
33
15
34
16
44
17
49
18
55
19
58
20.1
59
20.2
59
110
Titles
Summary of Revenues from Motor Vehicle Tag, Title, and Related Items FY Motor Vehicle Division Production Report - Tradeport Facility Lobby Customers at Southmeadow Facility Tax Returns Processed in Department of Revenue Tax and Fee Collections by the Enforcement Unit of the Alcohol and Tobacco Division Alcohol and Tobacco Division Performance Figures Revenue from Selective Excise Taxes Revenue from Business License Fees Delinquent Tax Collections by Compliance Division Compared to Number of Delinquent Accounts Processed Revenue from Collection Initiatives: September 2003 thru June 2009 Cost of Collection Fees Collected Comparison of Sales Tax Paid to the State Treasury and Sales Tax Distribution CY Refund History by Months Net Revenue Collections by Georgia Department of Revenue Actual Department of Revenue Spending by Funding Source Changes in Major State Tax Revenues - Collections Changes in Major State Tax Revenues - Percentage and Absolute Changes Revenue Collections Trend in Georgia's State Tax Revenue by Major Sources
FY2011
Table
Page
26
97
27
98
28
99
29
103
30
108
31
109
32.1
110
32.2
111
33
115
34
116
35
118
36
118
37
119
38
120
41
123
42.1
123
42.2
124
43.1
126
44
131
FY2012
Table
Page
21
60
22
61
23
62
24
64
25
67
26
68
27.1
69
27.2
70
28
73
29
73
30
74
31
74
32
75
33
76
34
77
35.1
77
35.2
78
36
79
37
83
111
112