2013 statistical report [Aug. 2014]

Department of Revenue Statistical Report FY2013 ------------------------------
August 2014
Georgia Department of Revenue 1800 Century Boulevard, NE, Atlanta, GA 30345 https://etax.dor.ga.gov
1

The Honorable Nathan Deal, Governor Members of the Georgia Legislature 100 State Capitol Atlanta, Georgia 30334

August 15, 2014

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, 2013. Net collections for the past fiscal year totaled $17,003,992,000 compared to $16,052,536,000 for fiscal year 2012, a 5.9% 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

2

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
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 2013, the Department collected approximately $24.1 billion in gross tax revenues and distributed $4.6 billion in Sales Tax revenues to counties and municipalities. Utilizing advanced technology, the Department processed approximately 4.4 million Individual Income Tax returns and issued more than 2.8 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.
3

Table of Contents

Organization Chart

6

Integrated Tax Solution

7

Directory

8

Regional Offices

11

FY2013 Sources of Tax Revenue

12

Results and Performance Measures

12

Administrative Division

20

Finance Office

20

Office of Human Resources

20

Table 1: Number of Department of Revenue Employees by Category

21

Office of Special Investigations

21

Legal Affairs & Tax Policy

21

Taxpayer Services Division

22

Customer Contact Center

22

Business Operations

23

Electronic Services / Registration Unit

24

Table 2: Net Sales and Use Tax Collections by Month

25

Table 3: Sales and Use Tax Revenues by Business Group - Gross Collections

26

Table 4.1: CY2011 Corporation Income Tax Returns by Taxable Income Class

27

Table 4.2: CY2012 Corporation Income Tax Returns by Taxable Income Class

28

Table 5: Net Corporate Tax Collections and Returns Processed Annually

30

Table 6: Number of Individual Income Tax Returns Processed and Net Tax Collections

30

Table 7: Comparative Trends in Georgia's Individual Income and State Income Tax Receipts

31

Table 8: Growth Trend of Individual Income Tax

32

Table 9.1: CY2011 Georgia Individual Income - Returns by Income Class

33

Table 9.2: CY2012 Georgia Individual Income - Returns by Income Class

34

Table 10: Georgia, Southeast and United States Per Capita Personal Income

35

Table 11: Electronic Filing Results vs. Paper Returns

35

Local Government Services Division

36

Property Tax

36

Table 12: Summary of Net Property Tax Collections by Category

36

Table 13: Taxable Values and Tax Rates, State of Georgia for General Property and Public Utilities

37

Table 14: Values of General Property, Public Utilities Dollars by Class of Property

38

Table 15: Selected Tax Statistics and Estimates by County

39

4

Table 16: Two Economic Indicators by County

46

Table 17.1: Millage Rates by County - Alphabetical

49

Table 17.2: Millage Rates by County - Numerical

53

Motor Vehicle Division

54

Table 18: Active Registrations for Georgia Specialty Plates

55

Table 19: Number of Motor Vehicle Registrations and Tags Issued

55

Table 20: Number of Motor Vehicle Registrations Sold by Major Category

56

Table 21: Summary of Revenues from Motor Vehicle Tag, Title and Related Items

56

Table 22: Lobby Customers at Southmeadow Facility

57

Processing Center

58

Table 23: Tax Returns Processed in Department of Revenue

59

Alcohol and Tobacco Division

60

Alcohol Taxes

60

Tobacco Taxes

61

Table 24: Tax and Fee Collections by the Enforcement Unit of the Alcohol and Tobacco Division

62

Table 25: Alcohol and Tobacco Division Performance Figures

62

Table 26: Revenue from Selective Excise Taxes

63

Table 27: Revenue from Business License Fees

64

Compliance Division

65

Audit Unit

65

Collection Unit

65

Integrated Tax Solution

65

Table 28: Tax Compliance Division Expenditures and Benefits

66

State Revenue Collections and Trends

67

Table 29: Comparison of Sales Tax Paid to the State Treasury and Sales Tax Distribution

67

Table 30: Refund History by Month

67

Table 31: Net Revenue Collections by Georgia Department of Revenue

68

Table 32: Actual Department of Revenue Spending by Funding Source

68

Table 33.1: Changes in Major State Tax Revenues: Collections

69

Table 33.2: Changes in Major State Tax Revenues: Percentage Changes

69

Table 34: Revenue Collections

70

Table 35: Trend in Georgia's State Tax Revenues by Major Sources

74

Georgia Taxpayer Bill of Rights

75

FY2012 and FY2013 Table Comparison

78

5

Organizational Chart
6

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, view account balances and make payments. Phase V implemented electronic processing of Alcohol and Tobacco taxes, permit requests and license renewals.
Since the project completion in November 2012, the Department has focused on improving processes, increasing collections and enhancing security through the self-service portal, Georgia Tax Center (GTC). Through secure logon to GTC, tax professionals now have the ability to opt-in/out to receive notification when an account receives correspondence. Additionally, individual taxpayers may opt-in/out to receive notification when a return is filed with their social security number, ability to receive their 1099G on-line, request a payment statement and request pre-approval for the Qualified Education Expense credit.
7

Directory

Administrative Division 1800 Century Boulevard, NE, Atlanta, Georgia 30345-3205 Commissioner, Douglas J. MacGinnitie Deputy Commissioner for Administration, Mack Chandler Assistant Deputy Commissioner, Sean Casey 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 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

Suite 15308 Suite 15300 Suite 14200 Suite 14200 Suite 14223 Suite 14100 Suite 14100 Suite 14100 Suite 14100 Suite 11230 Suite 15300
Suite 4235 Suite 4235 Suite 4235 Suite 4235
Suite 18100 Suite 18200 Suite 18104 Suite 18300 Suite 16222 Suite 9200 Suite 18204

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
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 770-732-5840 478-751-6112 706-295-6688 912-353-3001
404-417-6458 404-417-6491 404-417-6400 404-417-2282 404-417-6340 404-417-2428 404-417-6752
8

Information Technology Division 1800 Century Boulevard, NE, Atlanta, Georgia 30345-3205 Director, Michael Long Assistant Director, Jeff Dalrymple Assistant Director, Michael From Infrastructure Security Officer, Steve Hodges
Legal Affairs & Tax Policy 1800 Century Boulevard, NE, STE 15107 Atlanta, Georgia 30345-3205 Director, Frank O'Connell
Local Government Services Division 4125 Welcome All Road, Atlanta, Georgia 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
Motor Vehicle Division 4125 Welcome All Road, Atlanta, Georgia 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
Processing Center 4125 Welcome All Road, Atlanta, Georgia 30349 Director, Tim Shields Assistant Director, Albert Burt Assistant Director, Christopher Sanders

Suite 6305 Suite 6228 Suite 5300 Suite 5200
Suite 15202
Suite 717 Suite 716 Suite 522
Suite 1175
Suite 603 Suite 910 Suite 809

404-417-6211 404-417-6155 404-417-6265 404-417-6143
404-417-6649
404-724-7015 404-724-7032 404-417-2212 404-417-2212 404-724-7814 404-724-7058 404-724-7050 404-724-7004 404-724-7042
404-724-7015 404-724-7682 404-724-7680 404-968-3800
404-417-2180
404-724-7510 404-724-7540 404-724-7564

9

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 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

10

Regional Offices
1. Rome Regional Office Jill Smith, Manager 1401 Dean Street, Suite E Rome, GA 30161-6494 Telephone: (706) 295-6061
2. Gainesville Regional Office Carlton Askew, Manager 528 Broad Street, NE Gainesville, GA 30501 Telephone: (770) 718-3700
3. South Metro Regional Office Allen Johnson, Manager 4125 Welcome All Road, Suite 914 Atlanta, GA 30349 Telephone: (404) 724-7200
4. Atlanta Regional Office Gary Brantley, Manager 1800 Century Blvd. NE, Suite 12000 Atlanta, GA 30345-3205 Telephone: (404) 417-6605

5. Athens Regional Office Kerry Herndon, Manager 3700 Atlanta Highway, Suite 268 Athens, GA 30606-7428 Telephone: (706) 389-6977
6. Columbus Regional Office Taryn Parker, Manager 1501 13th Street, Suite A Columbus, GA 31902-2344 Telephone: (706) 649-7451
7. Macon Regional Office Scott Purvis, Manager 6055 Lakeside Commons Drive, Suite 220 Macon, GA 31210 Telephone: (478) 471-3350
8. Augusta Regional Office David Toulson, Manager 130 Davis Road Martinez, GA 30907-2386 Telephone: (706) 651-7600
9. Albany Regional Office James Cox, Manager 1105-D West 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
11. Savannah Regional Office Felicia Smith, Manager 6606 Abercorn Street, Suite 220 Savannah, GA 31405-5831 Telephone: (912) 356-2140
11

FY2013 Sources of Tax Revenue
Tax Type Property Tax Miscellaneous 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) $ 53,492 $ 260,185 $ 175,018 $ 211,448 $ 453,351 $ 547,172 $ 428,278 $ 797,255 $ 5,324,081 $ 8,753,712 $ 17,003,992

Results and Performance Measures
Office of Special Investigations

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)

$

FY2009 44,389 28,887 40.0 $

FY2010 117,380 52,077
41.0 $

FY2011 172,908 109,884
71.6 $

FY2012 534,739 162,427
117.3 $

FY2013 569,880 106,949
53.8

Source: Office of Special Investigations, Georgia Department of Revenue
12

Results and Performance Measures (Continued)
Legal Affairs & Tax Policy

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 Coin Operated Amusement hearings

FY2009 120 73 106 859 66 33
1,681 5,920 14,878
*
N/A

Note: *Number not compiled. (i) Number is estimated. Source: Legal Affairs & Tax Policy, Georgia Department of Revenue

FY2010 156 90 59 710 42 77
2,224 6,000 15,000
6
N/A

FY2011 120 151 49 767 311 77
2,122 35,000 24,500
36
85

FY2012 161 91 36 463 42 81
2,130 55,000 38,500
9
31

FY2013 170 92 60 256 31 62 761
45,000 31,500
170
30(i)

13

Results and Performance Measures (Continued)
Taxpayer Services Division

Call Handling and Tracking Number of inbound calls (Thousands)

FY2009 FY2010 FY2011 FY2012 FY2013

1,160 1,053 1,108 1,005

783

Number of calls answered (Thousands)

557

370

581

737

652

Number of individual refund calls received (Thousands)

295

131

136 538

161

Number of individual refund calls answered (Thousands)
Correspondence Management
Number of protests received in response to Individual Income Tax assessment notices (Thousands)

182

65

27 1,334

98 391

132

14

8

37

Percent of unresolved protests 120 days after filing Education and Assistance Number of education seminars held

15%

9%

17% 12%

14%

15

23

18

14

0

Source: Taxpayer Services Division, Georgia Department of Revenue

14

Results and Performance Measures (Continued)
Local Government Services Division

Unclaimed Property

Value of unclaimed property re-

turned to rightful owners or

$

heirs (Millions)

Grants and Distribution

Local Sales Tax Distribution

Total Local Sales Tax type (All counties combined)

FY2009 14.0 $
470

FY2010 25.6 $
471

FY2011 24.7 $
471

FY2012 18.0 $
467

FY2013 16.4
468

Distribution of Sales Tax revenues to local governments in- $ cluding MARTA (Billions)

4.6 $

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

4.4 $

4.4 $

4.6 $

4.6

N/A $

10.2 $

13.4 $

14.6

N/A

295

281

281

N/A

3,946

5,423

8,184

Note: FY2009 figure for unclaimed property value has been restated. Source: Local Government Services Division, Georgia Department of Revenue

15

Results and Performance Measures (Continued)
Motor Vehicle

Salvage Inspection
Number of rebuilt salvage vehicle re-inspections
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 vehi- $ cle tags and titles (Millions)

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

FY2013

21,609

19,175

44,407 20,560

48,934 11,399

8.6

8.7

589,956

640,980

288 $

237

Note: (i) Intrastate Registration under UCR began March 2010. Source: Motor Vehicle, Georgia Department of Revenue

16

Results and Performance Measures (Continued)
Processing Center

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)

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%

FY2011
179 9.6%
63
2.1 2.8 17.7 $
7.3 50.3 76.0%

FY2012

FY2013

127 8.4%
60

99 7.6%
55

2.1

2.1

2.2

2.5

19.9 $

20.1

7.2 36.0 79.0%

7.4 32.7 79.0%

Source: Processing Center and Accounts Unit, Finance Department, Georgia Department of Revenue

17

Results and Performance Measures (Continued)
Alcohol and Tobacco Division

Industry Regulations
Amusement Machines
Number of amusement machines reviewed annually for compliance
Law Enforcement
Number of alcohol 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

FY2009
1,482 1,603
8% 1,469 2,137
659 8%

FY2010
3,126 2,061
14% 1,280 1,749
699 10%

FY2011
4,271 1,979
15% 1,336 2,053
753 12%

FY2012
3,201 2,270
19% 1,350 2,437
617 11%

FY2013
2,191 962 9%
1,219 1,039
300 5%

Source: Alcohol and Tobacco Division, Georgia Department of Revenue

18

Results and Performance Measures (Continued)

Compliance Division

Auditor FTE

FY2009 (i) 0

FY2010 135

FY2011 211

FY2012 174

FY2013 153

Revenue Agent FTE

0

224

222

311

275

Cash Collections Per Auditor

$

- $ 975,900 $ 512,094 $ 58,751 $ 743,874

Assessments & Disallowances Per Auditor

$

- $ 570,310 $ 1,070,261 $ 484,047 $ 534,888

Cash Collections Per Revenue Agent

$

- $ 697,956 $ 591,689 $ 649,873 $ 738,525

Note: (i) Figures for 2009 unavailable. All numbers are reported based on a full-time equivalent auditor/revenue agent. Financial benefits may be overstated because some portion of cash collection includes assessments made in the current year or prior fiscal years.
Source: Compliance Division, Georgia Department of Revenue

19

Administrative Division

The Administrative Division provides administrative services for all department divisions including:

Commissioner's Office Training Unit Office of Human Resources

Finance Office Accounting Budget Financial Analysis Procurement Contracts Management Office Real Estate Officer

Finance Office
The Finance Office is responsible for the accounting, reporting and transferring annual gross tax revenues of $24 billion to the Office of the State Treasurer. Additionally, the Budget Office administers the agency's $188 million budget, prepares the agency's Strategic Plan, tracks Key Performance Metrics (KPIs) and provides various expense reports and projections to the Governor's Office and the Legislature. Procurement supports the purchasing needs of the agency, including writing and issuing requests for proposal (RFPs), contract renewals and sourcing of supplies and services unique to the divisions within DOR.

The Finance Office created two new supporting functions last year, the Contracts Management Office and the Real Estate Management Office. Contracts management works in conjunction with Procurement and is charged with writing, amending and compliance of all agency contracts. The Real Estate Office oversees all 10 regional properties of the department which includes sourcing locations, lease negotiations and reprogramming of space to improve operational efficiencies.

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, this office administering payroll, benefits, and manages the Department's time and leave keeping functions. The Office administers Department-wide certifications to every employee annually for Conduct and Ethics, Anti-Harassment, and Federal Tax Information. HR also delivers training programs for tax system navigation, customer service, and management development. Finally, the Office of Human Resources directs and executes numerous strategic initiatives each year designed to increase employee engagement, improve retention, facilitate knowledge transfer, and develop a stronger workforce to lead DOR into the future. Some recent highlights of these initiatives include the Leadership Mentoring Program, an onsite Toastmasters group, an Employee and Manager Recognition program, and the DOR Advanced Leadership Program. The ALP, a development program for high potential/high performing employees, was identified by name in a recent audit of State of Georgia government by Ernst and Young as a program of excellence.

20

Administrative Division (Continued)
Table 1 Number of Department of Revenue Employees by Category

Temporary Employees Full-Time Employees Total Employees

FY2009 194
1,211 1,405

FY2010 100
1,092 1,192

FY2011 45
1,240 1,285

FY2012 13
1,179 1,192

FY2013 12
1,089 1,101

Source: Office of Human Resources, Georgia Department of Revenue
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 fifty-one 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: 106,949 detected prior to release of funds
Legal Affairs & Tax Policy
The Tax Policy unit provides both individual and generalized tax guidance for each of the tax types and regulatory areas administered by DOR. This unit holds conferences for taxpayers who wish to protest a Proposed Assessment or refund claim denial and responds to letter ruling requests from taxpayers seeking DOR's position on that taxpayer's specific facts. Tax Policy issues broader guidance in the form of rules and regulations, which require formal notice, a comment period, and a public hearing. This unit issues policy statements and bulletins setting out DOR's position on matters that do not rise to the level of formal regulations. Tax Policy also participates in the legislative process by drafting and reviewing proposed tax legislation and providing testimony as requested by Legislative Committees considering changes to Georgia's Public Revenue Code.
Legislative Bills: 170 analyzed and summarized
21

Legal Affairs & Tax Policy (Continued)
Legal Affairs & Tax Policy (LATP) provides general in-house legal guidance for the Department of Revenue (DOR) and issues written guidance to assist taxpayers in complying with Georgia's tax laws, motor vehicle tag and title laws, and regulatory and licensing requirements for the alcohol, tobacco and coin-operated amusement machine industries. LATP also participates in the legislative process by analyzing more than 200 tax and regulatory bills filed by state legislators each Legislative Session.
The attorneys in the Legal Affairs unit advise the State Revenue Commissioner and internal DOR divisions on the day-to-day legal matters of DOR. This unit also serves as the primary liaison with the Office of the Attorney General, which is the exclusive representative of DOR in courts and other tribunals. Legal Affairs' responsibilities include: ensuring compliance with federal and state privacy and taxpayer confidentiality laws; drafting and review of external correspondence, forms, and general taxpayer guidance and communications; advising on collections and bankruptcy issues; liaison with the Georgia Tax Tribunal; review of complex Open Records Act issues; drafting and review of regulations, proposed legislation, contracts and other procurement documents.
The Tax Policy unit provides both individual and generalized tax guidance for each of the tax types and regulatory areas administered by DOR. This unit holds conferences for taxpayers who wish to protest a Proposed Assessment or refund claim denial and responds to letter ruling requests from taxpayers seeking DOR's position on that taxpayer's specific facts. Tax Policy issues broader guidance in the form of rules and regulations, which require formal notice, a comment period, and a public hearing. This unit issues policy statements and bulletins setting out DOR's position on matters that do not rise to the level of formal regulations. Tax Policy also participates in the legislative process by drafting and reviewing proposed tax legislation and providing testimony as requested by Legislative Committees considering changes to Georgia's Public Revenue Code.
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 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 783,000 calls.
22

Taxpayer Services Division (Continued)
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: 783,000 inbound calls
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 - Responsible for making necessary adjustments to ensure accurate processing of returns that report taxes withheld by employers and payers 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.
23

Taxpayer Services Division (Continued)
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 - 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 - Responsible for making account adjustments to ensure that Motor Fuel and IFTA Tax returns are processed accurately. The unit also reviews and processes requests for refunds, taxpayer protests, requests for penalty waivers; and responds to taxpayer inquiries.
Individual Review - Reviews and examines Individual Income Tax returns, returns claiming net operating loss, and composite returns. The unit reviews and monitors pre-audit (special review), high dollar refunds, and fraudulent returns and filers. The unit also reviews and examines amended Individual Income Tax returns.
Problem Resolution Specialists - Responsible for resolving complex taxpayer issues that are not resolved through normal channels. The specialists provide high-level support to all Department business units and the Call Center. Assists with taxpayer education through seminars, classes and meetings, and manages the CPA hotline.
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.
24

Taxpayer Services Division (Continued)
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 email, written and telephone record retrieval inquiries, and other requests.
Table 2
Net Sales and Use Tax Collections by Month (Thousands)

January February March April May June July August September October November December Total

CY2009

CY2010

CY2011

CY2012

CY2013

$ 494,189 $ 496,181 $ 502,244 $ 518,348 $ 518,821

$ 388,811 $ 341,984 $ 374,721 $ 412,184 $ 446,312

$ 401,555 $ 354,791 $ 413,137 $ 428,282 $ 427,402

$ 402,302 $ 450,555 $ 460,254 $ 482,423 $ 416,813

$ 448,748 $ 413,785 $ 431,971 $ 448,739 $ 418,386

$ 430,046 $ 393,955 $ 438,807 $ 428,945 $ 414,536

$ 444,173 $ 451,419 $ 446,481 $ 460,311 $ 430,087

$ 402,935 $ 419,042 $ 433,382 $ 446,798 $ 407,914

$ 345,787 $ 412,019 $ 441,071 $ 459,625 $ 21,407

$ 397,960 $ 427,288 $ 437,185 $ 439,250 $ 417,435

$ 389,261 $ 393,109 $ 451,248 $ 435,061 $ 423,373

$ 347,443 $ 374,128 $ 402,059 $ 440,766 $ 414,384

$ 4,893,210 $ 4,928,256 $ 5,232,560 $ 5,400,732 $ 5,156,870

Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
25

Table 3 Sales and Use Tax Revenues by Business Group - Gross Collections (Thousands)

Accommodations Car & Automotive Construction Food & Grocery General Merchandise Home Furnishings Manufacturing Miscellaneous Services Other Retail Other Services Utilities Wholesale Total

FY2010 (i)

$ 181,437

$ 831,936

$

43,217

$ 1,387,058

$ 1,339,806

$ 692,166

$ 553,695

$ 900,789

$ 1,090,584

$ 531,718

$ 1,012,472

$ 633,194

$ 9,198,072

FY2011

$ 201,754

$ 924,001

$

49,459

$ 1,472,134

$ 1,359,914

$ 685,867

$ 514,814

$ 923,651

$ 1,118,443

$ 518,969

$ 1,039,326

$ 810,195

$ 9,618,527

FY2012

$

208,044

$ 1,020,368

$

60,352

$ 1,562,526

$ 1,396,157

$

699,906

$

538,874

$

932,264

$ 1,169,833

$

560,363

$ 1,006,630

$

924,923

$ 10,080,240

FY2013

$

221,699

$

896,701

$

62,098

$ 1,646,232

$ 1,434,235

$

710,677

$

536,355

$

985,155

$ 1,190,265

$

484,620

$

963,917

$

919,177

$ 10,051,131

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

26

Table 4.1 CY2011 Domestic Corporation Income Tax Returns by Taxable Income Class

Taxable Income Class
$0 or Less $1 - $5,000 $5,001 - $10,000 $10,001 - $25,000 $25,001 - $50,000 $50,001 - $100,000 $100,001 - $250,000 $250,001 - $500,000 $500,001 - $1,000,000 Over $1,000,000 Total

Number of Returns
197,553 5,203 1,741 2,479 1,806 1,427 1,099 535 349 589
212,781

Percent of Returns

Georgia Net Taxable Income (i)

92.84%

2.45% $

8,341,166

Percent of Net Taxable Income
0.15%

0.82% $

12,675,730

0.22%

1.17% $

40,573,417

0.71%

0.85% $

64,898,672

1.14%

0.67% $

101,292,033

1.78%

0.52% $

172,572,651

3.03%

0.25% $

187,903,995

3.30%

0.16% $

249,010,795

4.37%

0.28% $ 100.00% $

4,861,697,981 5,698,966,440

85.31% 100.00%

CY2011 Foreign Corporation Income Tax Returns by Taxable Income Class

Taxable Income Class
$0 or Less $1 - $5,000 $5,000 - $10,000 $10,000 - $25,000 $25,000 - $50,000 $50,000 - $100,000 $100,000 - $250,000 $250,000 - $500,000 $500,000 - $1,000,000 Over $1,000,000 Total

Number of Returns
32,056 2,253
695 1,145
957 849 1,187 745 606 1,136 41,629

Percent of Returns

Georgia Net Taxable Income (i)

77.00%

Percent of Net Taxable Income

5.41% $

3,662,807

0.04%

1.67% $

5,072,807

0.05%

2.75% $

19,113,266

0.18%

2.30% $

34,525,702

0.33%

2.04% $

61,033,140

0.59%

2.85% $

193,031,084

1.86%

1.79% $

263,783,494

2.54%

1.46% $

426,802,075

4.11%

2.73% $ 9,368,920,587 100.00% $ 10,375,944,962

90.29% 100.00%

27

Table 4.1 Continued

CY2011 Corporation Income Tax Returns by Taxable Income Class

Taxable Income Class

Number of Returns

Percent of Returns

Georgia Net Taxable Income (i)

$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

229,609 7,456 2,436 3,624 2,763 2,276 2,286 1,280 955 1,725
254,410

90.25%

2.93% $

12,003,973

0.96% $

17,748,537

1.42% $

59,686,683

1.09% $

99,424,374

0.89% $

162,325,173

0.90% $

365,603,735

0.50% $

451,687,489

0.38% $

675,812,870

0.68% $ 14,230,618,568

100.00% $ 16,074,911,402

Percent of Net Taxable Income
0.07% 0.11% 0.37% 0.62% 1.01% 2.27% 2.81% 4.20% 88.53% 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 4.2

CY2012 Domestic Corporation Income Tax Returns by Taxable Income Class

Taxable Income Class

Number of Returns

Percent of Returns

Georgia Net Taxable Income (i)

$0 or Less

193,144

93.04%

$1 - $5,000

4,598

2.21% $

7,655,508

Percent of Net Taxable Income
0.17%

$5,000 - $10,000

1,595

0.77% $

11,499,925

0.26%

$10,000 - $25,000

2,503

1.21% $

41,363,184

0.94%

$25,000 - $50,000

1,845

0.89% $

66,372,721

1.51%

$50,000 - $100,000

1,407

0.68% $

99,575,772

2.27%

$100,000 - $250,000

1,100

0.53% $

172,110,718

3.92%

$250,000 - $500,000

513

0.25% $

179,766,240

4.10%

$500,000 - $1,000,000 Over $1,000,000 Total

366 525 207,596

0.18% $ 0.25% $ 100.00% $

259,536,893 3,551,046,712 4,388,927,673

5.91% 80.91% 100.00%

28

Table 4.2 Continued CY2012 Foreign Corporation Income Tax Returns by Taxable Income Class

Taxable Income Class
$0 or Less $1 - $5,000 $5,000 - $10,000 $10,000 - $25,000 $25,000 - $50,000 $50,000 - $100,000
$100,000 - $250,000
$250,000 - $500,000
$500,000 - $1,000,000
Over $1,000,000 Total

Number of Returns
32,110 2,470
730 1,156
963 955
1,164
764
630
1,102 42,044

Percent of Returns

Georgia Net Taxable Income (i)

76.37% 5.87% $ 1.74% $ 2.75% $ 2.29% $ 2.27% $

3,940,077 5,303,471 19,226,682 35,034,138 69,268,988

2.77% $ 189,187,048

Percent of Net Taxable Income
0.05% 0.06% 0.23% 0.43% 0.84% 2.30%

1.82% $ 270,253,060

3.29%

1.50% $ 444,949,175
2.62% $ 7,189,331,258 100.00% $ 8,226,493,897

5.41%
87.39% 100.00%

CY2012 Corporation Income Tax Returns by Taxable Income Class

Taxable Income Class
$0 or Less $1 - $5,000 $5,000 - $10,000 $10,000 - $25,000 $25,000 - $50,000 $50,000 - $100,000
$100,000 - $250,000
$250,000 - $500,000
$500,000 - $1,000,000
Over $1,000,000 Total

Number of Returns
225,254 7,068 2,325 3,659 2,808 2,362
2,264
1,277
996
1,627 249,640

Percent of Returns

Georgia Net Taxable Income (i)

90.23% 2.83% $ 0.93% $ 1.47% $ 1.12% $ 0.95% $

11,595,585 16,803,396 60,589,866 101,406,859 168,844,760

0.91% $ 361,297,766

Percent of Net Taxable Income
0.09% 0.13% 0.48% 0.80% 1.34% 2.86%

0.51% $ 450,019,300

3.57%

0.40% $ 704,486,068
0.65% $ 10,740,377,970 100.00% $ 12,615,421,570

5.58%
85.14% 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
29

Table 5 Net Corporate Tax Collections and Returns Processed Annually
Note: Return and collection figures for FY2009 to FY2011 are unaudited. FY2012 numbers have been restated. Source: Processing Center and Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
Table 6 Number of Individual Income Tax Returns Processed and Net Individual Income Tax Collections
Note: Return and collection figures for FY2009 and FY2010 are unaudited. Source: Processing Center and Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
30

Table 7 Comparative Trends in Georgia's Individual Income and State Income Tax Receipts

CY2009 Total Individual Personal Income (i)

Amount (Millions) $

330,287 $

Change from Prior Year (%)

-2.83%

Individual Income Tax Receipts

Net Amount (Millions)

$

7,307 $

Change from Prior Year (%)

-16.56%

Income Elasticity Ratio (ii)

Income Elasticity Ratio

5.85

CY2010 333,633 $
1.01% 7,323 $ 0.22%
0.22

CY2011 356,836 $
6.95% 7,952 $ 8.59%
1.24

CY2012 371,488 $
4.11% 8,380 $ 5.38%
1.31

CY2013 380,780
2.50% 8,879 5.95%
2.38

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 four-quarter averages, where as CY2013 is an average of the first 3 quarters of 2013.
(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, 2013.

31

Table 8

Growth Trend of Individual Income Tax (Thousands)

CY2008

CY2009

Number of Returns

4,230

4,166

CY2010 4,266

CY2011 4,266

CY2012 4,225

Adjusted Gross Income (i) $ 192,294,583 $ 180,120,449 $ 189,682,692 $ 188,777,221 $ 196,194,573

Taxable Net Income

$ 140,015,944 $ 129,686,253 $ 138,514,245 $ 129,682,496 $ 133,493,844

Tax Liability

$ 7,716,095 $

Annual Numerical Increase/Decrease

Number of Returns

(42)

7,079,021 $ 7,670,024 $

(64)

100

8,007,391 $ -

8,515,779 226

Adjusted Gross Income (i) $ (10,452,307) $ (12,174,134) $ 9,562,243 $ (905,471) $ 7,417,352

Taxable Net Income

$ (11,010,446) $ (10,329,691) $ 8,827,992 $ (8,831,749) $ 3,811,348

Tax Liability

$ (657,174) $

Annual Percentage Increase/Decrease

Number of Returns

-0.98%

Adjusted Gross Income (i)

-5.16%

(637,074) $
-1.51% -6.33%

591,003 $
2.40% 5.31%

337,367 $
0.00% -0.48%

508,388
-0.96% 3.93%

Taxable Net Income Tax Liability

-7.29% -7.85%

-7.38% -8.26%

6.81% 8.35%

-6.38% 4.40%

2.94% 6.35%

Note: (i) Georgia Adjusted Gross Income from returns filed by full-year resident only. Source: Information Technology Division, Georgia Department of Revenue

32

Table 9.1
CY2011 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 Over 3,000 Over 2,000 Over 1,000 Under 1,000 Non-Res/Partial Totals

Number of Returns

Percent of Total Returns

6,286 14,065 413,136 692,468 635,860 238,253 283,819 338,090 72,869 76,178 78,779 71,066 71,334 89,409 67,781 62,955 62,182 60,764 57,840 56,836 55,891 53,344 322,105 384,070 4,265,380

0% 0% 10% 16% 15% 6% 7% 8% 2% 2% 2% 2% 2% 2% 2% 1% 1% 1% 1% 1% 1% 1% 8% 9% 100%

Net Taxable Income (Dollars)

Percent of Net Taxable
Income

$ 14,020,751,746

$ 7,952,317,275

$ 51,695,670,626

$ 34,075,652,806

$ 15,628,722,685

$ 3,696,260,173

$ 3,253,651,702

$ 2,499,878,347

$ 368,740,836

$ 321,247,923

$ 273,199,440

$ 216,124,031

$ 177,266,303

$ 155,494,374

$

84,636,234

$

30,663,886

$

(1,961,277)

$

(44,932,204)

$

(81,022,362)

$ (103,513,836)

$ (134,658,903)

$ (167,128,480)

$ (8,294,790,216)

$ 3,909,091,023

$ 129,531,362,132

11% 6%
40% 26% 12% 3% 3% 2% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% -6% 3% 100%

Average Net Taxable
Income (Dollars)
$ 2,230,473

$

565,398

$

125,130

$

49,209

$

24,579

$

15,514

$

11,464

$

7,394

$

5,060

$

4,217

$

3,468

$

3,041

$

2,485

$

1,739

$

1,249

$

487

$

(32)

$

(739)

$

(1,401)

$

(1,821)

$

(2,409)

$

(3,133)

$

(25,752)

$

10,178

$

30,368

Total Tax (Dollars)

Number of Returns with NO Net
Taxable Income

$ 840,502,760

15

$ 473,788,016

29

$ 3,060,307,323

585

$ 1,883,406,735

2,923

$ 803,906,482

11,561

$ 174,330,295

9,120

$ 142,632,608

16,134

$ 97,848,327

29,839

$ 13,191,335

7,618

$ 11,159,475

14,140

$ 9,078,997

13,252

$ 7,187,720

11,392

$ 5,620,568

21,082

$ 4,545,395

21,465

$ 2,707,130

17,681

$ 1,658,346

25,316

$

860,610

22,562

$

205,595

21,803

$

4,392

57,248

$

718

56,737

$

277

55,875

$

69

53,345

$

843

322,106

$ 470,179,809

102,316

$ 8,003,123,825

894,144

Percent of Total Returns

Average Tax Liability
(Dollars)

0% 0% 0% 0% 0% 0% 0% 1% 0% 0% 0% 0% 0% 1% 0% 1% 1% 1% 1% 1% 1% 1% 8% 2% 21%

$ 133,710

$ 33,686

$ 7,408

$ 2,720

$ 1,264

$

732

$

503

$

289

$

181

$

146

$

115

$

101

$

79

$

51

$

40

$

26

$

14

$

3

$

0

$

0

$

0

$

0

$

0

$ 1,224

$ 1,876

33

Note: Previous statistical report data included non-resident and partial year returns in the Under 1,000 AGI category. For a more accurate representation, such return data has been broken out. Source: Information Technology Division, Georgia Department of Revenue

Table 9.2
CY2012 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 Over 3,000 Over 2,000 Over 1,000 Under 1,000 Non-Res/Partial Totals

Number of Returns

Percent of Total Returns

7,847 16,164 423,569 677,972 619,820 231,608 272,190 324,352 69,734 75,982 70,426 67,179 68,431 86,645 63,188 59,784 59,406 57,827 55,926 54,668 54,115 51,756 376,620 380,903 4,226,112

0% 0% 10% 16% 15% 5% 6% 8% 2% 2% 2% 2% 2% 2% 1% 1% 1% 1% 1% 1% 1% 1% 9% 9% 100%

Net Taxable Income (Dollars)

Percent of Net Taxable
Income

$ 18,937,228,717

$ 9,267,897,047

$ 55,206,329,049

$ 33,780,867,723

$ 15,357,057,995

$ 3,595,638,662

$ 3,106,720,484

$ 2,343,299,179

$ 332,971,006

$ 290,761,118

$ 230,328,356

$ 184,886,265

$ 138,881,242

$ 112,586,101

$

37,735,259

$ (130,812,207)

$

(58,679,089)

$ (362,095,114)

$ (154,842,644)

$ (201,681,872)

$ (253,037,876)

$ (309,244,806)

$ (12,135,308,587)

$ 5,392,393,290

$ 134,709,879,298

14% 7%
41% 25% 11% 3% 2% 2% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% -5% 0% 100%

Average Net Taxable
Income
(Dollars)

$ 2,413,308

$ 573,367

$ 130,336

$

49,826

$

24,777

$

15,525

$

11,414

$

7,225

$

4,775

$

3,827

$

3,271

$

2,752

$

2,030

$

1,299

$

597

$

(2,188)

$

(988)

$

(6,262)

$

(2,769)

$

(3,689)

$

(4,676)

$

(5,975)

$ (32,222)

$

14,157

$

31,876

Total Tax (Dollars)

Number of Returns with NO Net
Taxable Income

$ 1,135,114,086

18

$ 552,239,470

27

$ 3,208,545,861

495

$ 1,872,358,924

2,593

$ 795,214,063

10,394

$ 172,151,148

8,001

$ 140,212,672

13,913

$ 95,143,621

25,948

$ 12,706,600

6,712

$ 10,967,178

12,971

$ 8,807,682

10,701

$ 7,127,690

9,953

$ 5,556,639

18,091

$ 4,535,868

18,658

$ 2,691,072

15,221

$ 1,648,200

22,617

$

855,599

20,206

$

198,049

19,403

$

4,059

55,392

$

590

54,588

$

228

54,102

$

38

51,754

$

582

376,621

$ 521,374,090

94,902

$ 8,547,454,009

903,281

Percent Average of Total Tax Liability Returns (Dollars)

0% $ 0% $ 0% $ 0% $ 0% $ 0% $ 0% $ 1% $ 0% $ 0% $ 0% $ 0% $ 0% $ 0% $ 0% $ 1% $ 0% $ 0% $ 1% $ 1% $ 1% $ 1% $ 9% $ 2% $ 21% $

144,656 34,165
7,575 2,762 1,283
743 515 293 182 144 125 106
81 52 43 28 14 3 0 0 0 0 0 1,369 2,023

Note: Previous statistical report data included non-resident and partial year returns in the Under 1,000 AGI category. For a more accurate representation, such return data has been broken out. Source: Information Technology Division, Georgia Department of Revenue

34

Table 10

Georgia, Southeast and United States Per Capita Personal Income (Dollars)

45,000 43,000 41,000 39,000 37,000 35,000 33,000 31,000 29,000 27,000 25,000
Georgia Southeast United States

CY2008 35,761 36,825 40,873

CY2009 34,330 35,598 39,357

CY2010 34,343 36,324 40,163

CY2011 36,366 37,908 42,298

CY2012 37,449 39,137 43,735

Note: All data gleaned from BEA website using the "Interactive" tab provided at http://www.bea.gov/
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 CY2013 Electronic Filing Results vs. Paper Returns (Thousands)

Filing Type
E-filing Paper returns Total

Individual Withholding

Income Tax

Tax

Corporate Tax

Sales and Use Tax

3,527

933

194

1,182

830

157

115

107

4,357

1,090

309

1,289

Total Returns
5,836
1,209
7,045

Note: Individual Income Tax includes Amended returns. Source: Information Technology Division, Georgia Department of Revenue - electronic returns

35

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
For this reporting period the state millage rate was 1/5th (.20) 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 governments

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

$

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 $

FY2012 65,569 $
10 $ 963 $ 875 $
1,048 $ 68,465 $

FY2013 51,993
1,098
401
1,050 54,542

Source: Accounting Unit, Finance Department and Local Government Services Division, Georgia Department of Revenue

36

Table 13

Taxable Values and Tax Rates, State of Georgia for General Property and Public Utilities (Thousands)

Net Taxable Values

FY2009

FY2010

FY2011

FY2012

FY2013

State Rate (per $1,000 value)

0.25

0.25

0.25

0.25

0.20

Grand Total

$ 351,151,399 $ 349,525,150 $ 328,433,850 $ 303,278,456 $ 291,638,396

Public Utilities

$ 12,094,511 $ 12,396,086 $ 12,247,352 $ 12,745,600 $ 13,296,436

General Property (Net of Exemptions)

Total

$ 339,056,888 $ 337,129,064 $ 316,186,498 $ 290,532,856 $ 278,341,960

Real Property

$ 284,700,317 $ 281,570,471 $ 265,713,437 $ 248,310,208 $ 235,100,476

Personal Property

$ 54,356,572 $ 55,558,593 $ 50,473,061 $ 42,222,648 $ 43,241,484

Source: Local Government Services Division, Georgia Department of Revenue

37

Table 14

Values of General Property, Public Utilities Dollars by Class of Property (Thousands)

General Property

FY2009

FY2010

FY2011

FY2012

Net Change FY2013 FY12 to FY13

Real Estate

$801,315,889 $800,613,893 $761,882,372 $715,637,889 $680,375,148 $ (35,262,741)

Motor Vehicles $ 58,969,872 $ 61,254,833 $ 54,108,023 $ 53,920,356 $ 56,532,220 $ 2,611,864

Other Personal Tangible Proper- $100,348,960 $101,335,464 $ 94,586,464 $ 96,305,728 $100,223,743 $ 3,918,015 ty

Total, Gross Value

$960,634,721

$963,204,190

$910,576,859

$865,863,973

$837,131,111

$ (28,732,862)

Exemptions, Homestead

Agriculture and Freeport

$112,992,501 $120,381,530 $120,110,614 $139,531,833 $141,276,210 $

1,744,377

Total Net Taxable General Prop- $847,642,220 $842,822,660 $790,466,245 $726,332,140 $695,854,901 $ (30,477,239) erty

Public Utilities

Railroads

$ 2,076,573 $ 2,007,982 $ 2,059,177 $ 2,375,897 $ 2,435,233 $

59,336

Telephones

$ 5,190,390 $ 4,904,921 $ 4,760,227 $ 4,757,364 $ 4,341,717 $ (415,647)

Electric

$ 20,036,908 $ 21,048,513 $ 22,627,758 $ 24,196,894 $ 25,671,702 $ 1,474,808

Gas

$ 1,322,460 $ 1,376,028 $ 1,354,041 $ 1,398,781 $ 1,451,508 $

52,727

Pipeline
Flight Equipment
Total Taxable Public Utilities

$ 950,705 $ 1,194,813 $ 1,267,440 $ 1,321,775 $ 1,375,700 $

53,925

$ 1,959,534 $ 2,067,154 $ 1,889,867 $ 1,663,305 $ 52,763 $ (1,610,542)

$ 31,536,570 $ 32,599,411 $ 33,958,510 $ 35,714,016 $ 35,328,623 $ (385,393)

Grand Total Taxable Value

$879,178,790 $875,422,071 $824,424,755 $762,046,156 $731,183,524 $ (30,862,632)

Source: Local Government Services Division, Georgia Department of Revenue
38

39

Table 15

CY2012 Selected Tax Statistics and Estimates by County

County Appling

Assessed Value (Thousands) (i)

General Property

Gross

Net

Net Public Utility

LOST

$ 337,078 $ 297,096 $ 375,130 $ 3,747

Atkinson

$ 150,220 $ 119,969 $ 7,046 $ 751

Bacon

$ 215,774 $ 188,473 $ 11,121 $ 1,300

Baker

$ 159,805 $ 115,787 $ 7,731 $ 253

Baldwin

$ 1,070,925 $ 876,763 $ 79,477 $ 6,339

Banks

$ 689,475 $ 470,652 $ 23,180 $ 3,056

Barrow

$ 1,658,741 $ 1,329,730 $ 59,688 $ 8,426

Bartow

$ 2,937,799 $ 2,360,094 $ 308,299 $ 20,724

Ben Hill

$ 383,967 $ 317,989 $ 16,307 $ 2,354

Berrien

$ 433,372 $ 295,742 $ 15,387 $ 1,598

Bibb

$ 4,423,137 $ 3,783,123 $ 132,674 $ 32,288

Bleckley

$ 300,675 $ 229,176 $ 9,890 $ 1,089

Brantley

$ 339,082 $ 270,002 $ 31,427 $ 1,227

Brooks

$ 601,071 $ 367,222 $ 16,004 $ 1,147

Bryan

$ 1,276,862 $ 1,135,574 $ 29,464 $ 5,371

Bulloch

$ 1,822,061 $ 1,555,297 $ 53,213 $ 10,430

Burke

$ 700,620 $ 488,516 $ 1,497,802 $ 5,708

Butts

$ 673,938 $ 493,580 $ 54,132 $ 4,019

Calhoun

$ 158,363 $ 100,051 $ 10,024 $ 450

Camden

$ 1,597,117 $ 1,372,715 $ 43,852 $ 7,253

Candler

$ 252,700 $ 194,226 $ 11,139 $ 1,349

Carroll

$ 2,777,730 $ 2,215,958 $ 97,696 $ 16,479

Catoosa

$ 1,694,638 $ 1,352,769 $ 39,858 $ 9,595

Charlton

$ 280,207 $ 236,379 $ 25,082 $ 1,147

Chatham

$ 13,028,822 $ 10,623,241 $ 226,234 $ 63,405

County 1% Tax Distribution (Thousands)

SPLOST ELOST

HOST

OTHER LOST

$ 3,748 $ 3,748 $

- $

-

$ 751 $ 750 $

- $

-

$ 1,300 $ 1,301 $

- $

-

$ 253 $ 253 $

- $

-

$ 6,338 $ 6,339 $

- $

-

$ 3,056 $ 3,056 $

- $

-

$ 8,424 $ 8,426 $

- $

-

$ 20,710 $ 20,718 $

- $

-

$ 2,354 $ 2,351 $

- $

-

$ 1,598 $ 1,598 $

- $

-

$ 20,075 $ 32,262 $

- $

-

$ 1,089 $ 1,089 $

- $

-

$ 1,226 $ 1,228 $

- $

-

$ 1,147 $ 1,147 $

- $

-

$ 5,371 $ 5,372 $

- $

-

$ 10,429 $ 10,428 $

- $

-

$ 5,707

$

- $

-

$ 4,019 $ 4,020 $

- $

-

$ 450 $ 450 $

- $

-

$ 7,250 $ 7,213 $

- $

-

$ 1,349 $ 1,349 $

- $

-

$ 16,481 $ 16,482 $

- $

-

$ 9,596 $ 9,592 $

- $

-

$ 1,146 $ 1,147 $

- $

-

$ 63,385 $ 63,179 $

- $

-

Total
$ 11,242 $ 2,251 $ 3,902 $ 760 $ 19,016 $ 9,168 $ 25,277 $ 62,152 $ 7,059 $ 4,795 $ 84,626 $ 3,267 $ 3,681 $ 3,442 $ 16,114 $ 31,287 $ 11,415 $ 12,057 $ 1,349 $ 21,716 $ 4,046 $ 49,442 $ 28,783 $ 3,441 $ 189,969

40

Table 15 Continued

CY2012 Selected Tax Statistics and Estimates by County

County
Chattahoochee

Assessed Value (Thousands) (i)

General Property

Net Public

Gross

Net

Utility

$ 66,716 $ 55,381 $

7,131

Chattooga $ 515,015 $ 351,805 $ 16,631

Cherokee $ 7,059,158 $ 6,028,720 $ 137,171

Clarke

$ 3,551,509 $ 2,941,151 $ 77,606

Clay

$ 146,732 $ 98,866 $

4,986

Clayton

$ 6,098,233 $ 4,803,018 $ 872,445

Clinch

$ 280,117 $ 225,072 $ 18,779

Cobb

$ 28,216,707 $ 24,296,058 $ 783,321

Coffee

$ 999,056 $ 728,689 $ 31,464

Colquitt

$ 1,063,262 $ 801,430 $ 32,078

Columbia $ 4,508,146 $ 4,144,198 $ 70,100

Cook

$ 457,084 $ 295,357 $ 17,501

Coweta

$ 4,144,362 $ 3,279,806 $ 179,671

Crawford $ 347,581 $ 268,476 $ 14,288

Crisp

$ 686,020 $ 534,587 $ 10,027

Dade

$ 484,936 $ 377,401 $ 18,320

Dawson

$ 1,242,841 $ 981,151 $ 26,199

Decatur

$ 1,010,863 $ 718,310 $ 36,265

DeKalb

$ 20,648,830 $ 18,285,295 $ 368,612

Dodge

$ 468,807 $ 355,332 $ 20,120

Dooly

$ 342,437 $ 235,905 $ 21,002

Dougherty $ 2,179,154 $ 1,768,877 $ 65,784

Douglas

$ 3,767,430 $ 3,138,671 $ 112,121

Early

$ 494,729 $ 345,603 $ 20,352

Echols

$ 107,743 $ 95,267 $

7,921

LOST

County 1% Tax Distribution (Thousands)

SPLOST ELOST

HOST

OTHER LOST

Total

$ 1,111 $ 1,110 $ 1,111 $

- $

- $ 3,332

$ 2,430 $ 2,430 $ 2,430 $

- $

$ 30,792 $ 30,808 $

- $

$ 20,704 $ 20,693 $ 20,693 $

- $

$

264 $ 264 $

264 $

- $

$ 49,693 $ 46,098 $ 49,699 $

- $

$

718 $ 718 $

717 $

- $

$ 131,647 $ 131,719 $

- $

$ 5,776 $ 5,774 $ 5,773 $

- $

$ 5,831 $ 5,831 $ 5,831 $

- $

$ 19,699 $ 19,688 $ 19,688 $

- $

$ 1,929 $ 1,929 $ 1,929 $

- $

$ 20,635 $ 20,635 $ 20,637 $

- $

$

600 $ 600 $

600 $

- $

$ 4,090 $ 4,090 $ 4,090 $

- $

$ 2,464 $ 2,464 $ 1,841 $

- $

$ 6,506 $ 6,506 $ 6,509 $

- $

$ 4,781 $ 4,781 $ 4,781 $

- $

$ 108,358 $ 108,260 $

$ 2,135 $ 2,135 $ 2,135 $

- $

$ 1,666 $ 1,666 $ 1,666 $

- $

$ 17,118 $ 17,117 $ 17,117 $

- $

$ 22,238 $ 22,285 $ 22,235 $

- $

$ 1,885 $ 1,885 $ 1,885 $

- $

$

182 $ 182 $

182 $

- $

- $ 7,290

- $ 61,600

- $ 62,089

- $

793

- $ 145,490

- $ 2,153

- $ 263,366

- $ 17,323

- $ 17,494

- $ 59,076

- $ 5,786

- $ 61,907

- $ 1,800

- $ 12,271

- $ 6,770

- $ 19,521

- $ 14,343

- $ 216,618

- $ 6,405

- $ 4,998

- $ 51,351

- $ 66,757

- $ 5,654

- $

546

41

Table 15 Continued

CY2012 Selected Tax Statistics and Estimates by County

County

Assessed Value (Thousands) (i)

General Property

Net Public

Gross

Net

Utility

Effingham $ 1,516,222 $ 1,248,547 $ 182,207

Elbert

$ 606,747 $ 441,649 $ 35,958

Emanuel

$ 528,616 $ 392,795 $ 17,921

Evans

$ 253,078 $ 218,015 $

7,303

Fannin

$ 1,328,038 $ 1,071,141 $ 19,189

Fayette

$ 4,524,189 $ 3,677,248 $ 72,396

Floyd

$ 2,722,676 $ 2,442,589 $ 361,402

Forsyth

$ 8,810,802 $ 7,387,855 $ 116,372

Franklin

$ 701,867 $ 475,629 $ 22,802

Fulton

$ 50,845,757 $ 46,154,534 $ 1,147,265

Gilmer

$ 1,229,833 $ 941,769 $ 26,066

Glascock

$ 85,987 $ 63,694 $ 11,999

Glynn

$ 4,794,431 $ 3,881,220 $ 96,047

Gordon

$ 1,828,123 $ 1,257,067 $ 41,514

Grady

$ 664,384 $ 457,285 $ 15,821

Greene

$ 1,538,516 $ 1,194,036 $ 28,821

Gwinnett

$ 27,757,464 $ 23,276,210 $ 416,689

Habersham $ 1,321,668 $ 938,927 $ 54,123

Hall

$ 6,527,966 $ 5,269,011 $ 140,196

Hancock

$ 420,649 $ 310,193 $ 43,492

Haralson

$ 793,918 $ 624,063 $ 44,026

Harris

$ 1,363,608 $ 1,136,582 $ 90,522

Hart

$ 1,010,365 $ 742,211 $ 53,749

Heard

$ 312,207 $ 215,838 $ 185,994

Henry

$ 5,770,185 $ 4,442,948 $ 124,884

County 1% Tax Distribution (Thousands)

LOST

SPLOST ELOST

HOST

OTHER LOST

Total

$ 7,516 $ 7,516 $ 7,517 $

- $

- $ 22,550

$ 2,047 $ 2,047 $ 2,047 $

- $

- $ 6,141

$ 2,820 $ 2,819 $ 2,819 $

- $

- $ 8,458

$ 1,395 $ 1,395 $ 1,395 $

- $

- $ 4,184

$ 3,759 $ 3,759 $ 3,758 $

- $

- $ 11,275

$ 20,048 $

- $ 20,006 $

- $

- $ 40,054

$ 15,050 $ 15,034 $ 15,049 $

- $

- $ 45,132

$ 30,829 $ 30,811 $ 30,829 $

- $

- $ 92,469

$ 3,449 $ 3,449 $ 3,449 $

- $

- $ 10,348

$ 237,490

$ 237,852 $

- $ 118,353 $ 593,695

$ 3,752 $ 3,752 $ 3,752 $

- $

- $ 11,257

$

202 $ 202 $

202 $

- $

- $

607

$ 18,807 $ 1,798 $ 18,780 $

- $

- $ 39,385

$ 8,823 $ 8,820 $ 8,821 $

- $

- $ 26,463

$ 2,645 $ 2,644 $ 2,647 $

- $

- $ 7,936

$ 3,515 $ 3,522 $

328 $

- $

- $ 7,364

$ 142,165 $ 142,210 $

- $

- $ 284,375

$ 5,573 $ 5,571 $ 5,573 $

- $

- $ 16,717

$ 27,079 $ 27,071 $ 27,075 $

- $

- $ 81,225

$

464 $ 463 $

465 $

- $

- $ 1,392

$ 3,626 $ 3,625 $ 3,626 $

- $

- $ 10,878

$ 2,651 $ 2,651 $ 2,651 $

- $

- $ 7,953

$ 2,697 $ 2,697 $ 2,697 $

- $

- $ 8,092

$ 4,893 $ 4,893 $ 4,893 $

- $

- $ 14,678

$ 30,092 $ 30,058 $ 30,076 $

- $

- $ 90,227

42

Table 15 Continued

CY2012 Selected Tax Statistics and Estimates by County

County

Assessed Value (Thousands) (i)

General Property

Net Public

Gross

Net

Utility

Houston

$ 3,836,285 $ 3,414,311 $ 99,535

Irwin

$ 301,406 $ 199,346 $ 18,666

Jackson

$ 2,435,876 $ 1,827,090 $ 77,897

Jasper

$ 431,086 $ 295,889 $ 25,376

Jeff Davis $ 313,016 $ 242,155 $ 15,260

Jefferson

$ 495,551 $ 345,514 $ 44,387

Jenkins

$ 266,541 $ 202,616 $ 15,376

Johnson

$ 218,424 $ 146,853 $

8,032

Jones

$ 796,654 $ 635,089 $ 48,059

Lamar

$ 504,599 $ 374,786 $ 19,415

Lanier

$ 199,560 $ 152,554 $

6,749

Laurens

$ 1,269,677 $ 1,030,851 $ 51,321

Lee

$ 976,364 $ 819,658 $ 19,687

Liberty

$ 1,287,634 $ 1,095,938 $ 56,717

Lincoln

$ 307,646 $ 244,484 $ 11,101

Long

$ 289,918 $ 244,948 $ 11,728

Lowndes

$ 3,108,237 $ 2,527,554 $ 80,745

Lumpkin

$ 1,160,799 $ 822,777 $ 21,837

Macon

$ 383,641 $ 284,129 $ 27,955

Madison

$ 682,380 $ 508,020 $ 24,917

Marion

$ 264,287 $ 189,073 $

9,860

McDuffie $ 661,296 $ 515,130 $ 37,953

McIntosh $ 551,327 $ 471,636 $ 14,157

Meriwether $ 725,185 $ 472,787 $ 24,106

Miller

$ 190,251 $ 147,169 $

6,395

LOST

$ 22,540

$

742

$ 9,300

$

883

$ 2,074

$ 2,244

$

753

$

623

$ 2,423

$ 1,681

$

592

$ 8,649

$ 3,641

$ 8,379

$

733

$

610

$ 21,778

$ 3,044

$ 1,243

$ 2,083

$

520

$ 3,539

$ 1,380

$ 1,705

$

709

County 1% Tax Distribution (Thousands)

SPLOST ELOST

HOST

OTHER LOST

$ 22,539 $ 22,540 $

- $

-

$ 742 $

742 $

- $

-

$ 9,299 $ 9,304 $

- $

-

$ 881 $

881 $

- $

-

$ 2,074 $ 2,074 $

- $

-

$ 2,243 $ 2,244 $

- $

-

$ 753 $

755 $

- $

-

$ 623 $

623 $

- $

-

$ 2,422 $ 2,422 $

- $

-

$ 1,681 $ 1,681 $

- $

-

$ 592 $

592 $

- $

-

$ 8,648 $ 8,649 $

- $

-

$ 3,641 $ 3,641 $

- $

-

$ 8,378 $ 8,380 $

- $

-

$ 733 $

733 $

- $

-

$ 610 $

610 $

- $

-

$ 21,777 $ 21,777 $

- $

-

$ 3,043 $ 3,044 $

- $

-

$ 1,243 $ 1,243 $

- $

-

$ 2,083 $ 2,083 $

- $

-

$ 520 $

520 $

- $

-

$ 3,539 $ 3,539 $

- $

-

$ 1,380 $ 1,380 $

- $

-

$ 1,705 $ 1,705 $

- $

-

$ 709 $

708 $

- $

-

Total
$ 67,619 $ 2,227 $ 27,904 $ 2,646 $ 6,222 $ 6,731 $ 2,262 $ 1,869 $ 7,267 $ 5,044 $ 1,776 $ 25,946 $ 10,923 $ 25,137 $ 2,199 $ 1,830 $ 65,332 $ 9,131 $ 3,730 $ 6,248 $ 1,559 $ 10,618 $ 4,141 $ 5,116 $ 2,126

43

Table 15 Continued CY2012 Selected Tax Statistics and Estimates by County

County

Assessed Value (Thousands) (i)

General Property

Net Public

Gross

Net

Utility

Mitchell

$ 691,695 $ 504,795 $

Monroe

$ 981,058 $ 770,186 $

Montgomery $ 223,297 $ 179,746 $

Morgan

$ 785,903 $ 550,460 $

Murray

$ 982,283 $ 779,791 $

Muscogee $ 5,259,569 $ 4,700,232 $

Newton

$ 2,246,117 $ 1,847,531 $

Oconee

$ 1,595,782 $ 1,292,629 $

Oglethorpe $ 495,789 $ 356,792 $

Paulding

$ 2,923,917 $ 2,468,667 $

Peach

$ 697,341 $ 575,129 $

Pickens

$ 1,472,079 $ 1,227,721 $

Pierce

$ 504,976 $ 381,904 $

Pike

$ 568,095 $ 417,638 $

Polk

$ 1,007,962 $ 786,510 $

Pulaski

$ 264,840 $ 221,445 $

Putnam

$ 1,403,517 $ 1,150,066 $

Quitman

$ 107,824 $ 68,904 $

Rabun

$ 1,230,854 $ 1,098,878 $

Randolph $ 231,969 $ 156,468 $

Richmond $ 5,103,755 $ 4,130,218 $

Rockdale $ 2,604,225 $ 2,187,886 $

Schley

$ 147,902 $ 100,168 $

Screven

$ 443,253 $ 328,730 $

Seminole $ 357,807 $ 220,227 $

29,539 558,480
7,364 25,739 34,674 111,893 55,958 34,973 12,150 88,174 18,170 31,886 16,869 11,869 78,333 9,280 176,505 4,501 485,504 11,377 150,294 64,521 4,417 40,006 9,008

County 1% Tax Distribution (Thousands)

LOST SPLOST ELOST

HOST

OTHER LOST

Total

$ 2,892 $ 2,893 $ 2,893 $

- $

- $ 8,677

$ 4,192 $ 4,192 $ 4,192 $

- $

- $ 12,576

$

668 $ 667 $

668 $

- $

- $ 2,002

$ 3,617 $ 3,613 $ 3,612 $

- $

- $ 10,843

$ 4,347 $ 4,339 $ 4,342 $

- $

- $ 13,028

$ 37,044 $

65 $ 36,958 $

- $ 34,287 $ 108,354

$ 11,088 $ 11,087 $ 11,087 $

- $

- $ 33,263

$ 5,582 $ 5,582 $ 5,583 $

- $

- $ 16,747

$

779 $ 779 $

779 $

- $

- $ 2,338

$ 14,545 $ 14,542 $ 14,555 $

- $

- $ 43,642

$ 3,857 $ 3,857 $ 3,859 $

- $

- $ 11,573

$ 4,082 $ 4,080 $ 4,086 $

- $

- $ 12,248

$ 1,812 $ 1,812 $ 1,814 $

- $

- $ 5,437

$ 1,115 $ 1,113 $

386 $

- $

- $ 2,614

$ 4,941 $ 4,941 $ 4,944 $

- $

- $ 14,827

$

975 $ 975 $

975 $

- $

- $ 2,925

$ 3,758 $ 3,758 $ 3,758 $

- $

- $ 11,273

$

199 $ 199 $

199 $

- $

- $

598

$ 3,337 $ 3,337 $ 3,337 $

- $

- $ 10,011

$

937 $ 937 $

938 $

- $

- $ 2,812

$ 37,788 $ 37,776 $ 37,784 $

- $

- $ 113,348

$ 13,995 $ 14,000 $ 13,990 $

- $ 41,986

$

353 $ 351 $

353 $

- $

- $ 1,057

$ 1,298 $ 1,298 $ 1,298 $

- $

- $ 3,895

$ 1,343 $ 1,344 $ 1,343 $

- $

- $ 4,031

44

Table 15 Continued

CY2012 Selected Tax Statistics and Estimates by County

County

Assessed Value (Thousands) (i)

General Property

Net Public

Gross

Net

Utility

Spalding

$ 1,583,602 $ 1,216,784 $ 34,641

Stephens

$ 731,108 $ 555,731 $ 30,049

Stewart

$ 139,315 $ 115,485 $

8,033

Sumter

$ 803,751 $ 647,089 $ 37,452

Talbot

$ 302,926 $ 175,024 $ 22,525

Taliaferro $ 89,459 $ 49,466 $

3,621

Tattnall

$ 465,754 $ 364,753 $ 24,374

Taylor

$ 274,919 $ 180,891 $ 20,492

Telfair

$ 306,508 $ 237,459 $ 12,135

Terrell

$ 307,150 $ 222,330 $ 13,294

Thomas

$ 1,683,257 $ 1,273,580 $ 23,877

Tift

$ 1,218,031 $ 842,012 $ 36,996

Toombs

$ 664,513 $ 553,674 $ 27,642

Towns

$ 823,174 $ 696,669 $ 15,344

Treutlen

$ 134,701 $ 98,342 $

7,334

Troup

$ 2,248,809 $ 1,704,985 $ 48,516

Turner

$ 253,493 $ 166,226 $ 16,650

Twiggs

$ 304,183 $ 208,139 $ 17,734

Union

$ 1,328,723 $ 1,054,841 $ 20,940

Upson

$ 708,967 $ 538,441 $ 26,231

Walker

$ 1,459,032 $ 1,178,666 $ 34,462

Walton

$ 2,326,699 $ 1,877,203 $ 83,515

Ware

$ 756,736 $ 599,982 $ 73,570

Warren

$ 183,893 $ 125,231 $ 23,140

Washington $ 762,649 $ 635,171 $ 49,821

LOST

$ 8,667

$ 3,324

$

356

$ 4,400

$

532

$

91

$ 2,007

$

850

$ 1,235

$ 1,015

$ 7,328

$ 8,707

$ 4,836

$ 1,729

$

486

$ 11,211

$

949

$

804

$ 3,427

$ 3,185

$ 5,643

$ 9,737

$ 7,084

$

544

$ 3,135

County 1% Tax Distribution (Thousands)

SPLOST ELOST

HOST

OTHER LOST

$ 8,664 $ 8,665 $

- $

-

$ 3,324 $ 3,324 $

- $

-

$ 356 $

356 $

- $

-

$ 4,399 $ 4,400 $

- $

-

$ 531 $

531 $

- $

-

$

91 $

91 $

- $

-

$ 2,007 $ 2,006 $

- $

-

$ 850 $

850 $

- $

-

$ 1,235 $ 1,235 $

- $

-

$ 1,015 $ 1,015 $

- $

-

$ 7,319 $ 7,320 $

- $

-

$ 8,707 $ 8,707 $

- $

-

$ 4,831 $ 4,832 $

- $

-

$ 1,717 $

12 $

- $ 1,729

$ 172 $

485 $

- $

-

$ 11,211 $ 11,212 $

- $

-

$ 949 $

949 $

- $

-

$ 798 $

800 $

- $

-

$ 3,427 $ 3,427 $

- $

-

$ 3,177 $ 3,185 $

- $

-

$ 5,643 $ 5,643 $

- $

-

$ 9,723 $ 9,740 $

- $

-

$ 7,083 $ 7,085 $

- $

-

$ 544 $

544 $

- $

-

$ 3,134 $ 3,137 $

- $

-

Total

$ 25,997

$ 9,972

$ 1,069

$ 13,199

$ 1,594

$

273

$ 6,020

$ 2,549

$ 3,704

$ 3,045

$ 21,967

$ 26,122

$ 14,499

$ 5,187

$ 1,143

$ 33,634

$ 2,846

$ 2,402

$ 10,281

$ 9,546

$ 16,930

$ 29,200

$ 21,252

$ 1,631

$ 9,406

Table 15 Continued

CY2012 Selected Tax Statistics and Estimates by County

Assessed Value (Thousands) (i)

County

General Property

Net Public

Gross

Net

Utility

Wayne

$ 898,131 $ 646,905 $ 33,838

Webster

$ 107,795 $ 68,032 $

4,994

Wheeler

$ 158,823 $ 112,521 $ 10,293

White

$ 996,849 $ 794,033 $ 24,311

Whitfield $ 3,310,794 $ 2,558,010 $ 68,701

Wilcox

$ 155,803 $ 129,903 $

8,861

Wilkes

$ 413,558 $ 292,105 $ 27,997

Wilkinson $ 400,166 $ 315,391 $ 27,667

Worth

$ 715,163 $ 452,586 $ 20,161

State Total $ 7,157,082 $ 5,369,486 $ 226,823

LOST

County 1% Tax Distribution (Thousands)

SPLOST ELOST

HOST

OTHER LOST

Total

$ 3,980 $ 3,979 $ 4,188 $

- $

- $ 12,147

$

222 $ 222 $

222 $

- $

- $

665

$

496 $ 512 $

496 $

- $

- $ 1,504

$ 3,460 $ 3,459 $ 3,459 $

- $

- $ 10,378

$ 18,296 $ 196 $ 2,093 $

- $

- $ 20,585

$

524 $ 524 $

524 $

- $

- $ 1,573

$ 1,141 $ 1,141 $ 1,141 $

- $

- $ 3,422

$ 1,701 $ 1,701 $ 1,701 $

- $

- $ 5,102

$ 1,674 $ 1,674 $ 1,674 $

- $

- $ 5,023

$ 31,493 $ 13,409 $ 15,498 $

- $

- $ 60,400

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

45

46

Table 16

Two Economic Indicators by County

2012 County 1%

County

Distribution

(Thousands) Rank

2012 Net Property and Utility Digest (Thousands) Rank

Appling

$

11,242

69 $ 672,226

75

Atkinson

$

2,251 133 $ 127,015

146

Bacon

$

3,902 113 $ 199,594

135

Baker

$

760 154 $ 123,518

147

Baldwin

$

19,016

46 $ 956,240

58

Banks

$

9,168

81 $ 493,832

89

Barrow

$

25,277

38 $ 1,389,418

39

Bartow

$

62,152

16 $ 2,668,393

22

Ben Hill

$

7,059

91 $ 334,296

110

Berrien

$

4,795 108 $ 311,129

115

Bibb

$

84,626

11 $ 3,915,797

15

Bleckley

$

3,267 122 $ 239,066

125

Brantley

$

3,681 117 $ 301,429

116

Brooks

$

3,442 118 $ 383,226

102

Bryan

$

16,114

52 $ 1,165,038

50

Bulloch

$

31,287

30 $ 1,608,510

34

Burke

$

11,415

65 $ 1,986,318

28

Butts

$

12,057

63 $ 547,712

83

Calhoun

$

1,349 149 $ 110,075

150

Camden

$

21,716

42 $ 1,416,567

37

Candler

$

4,046 111 $ 205,365

133

Carroll

$

49,442

22 $ 2,313,654

26

Catoosa

$

28,783

32 $ 1,392,627

38

Charlton

$

3,441 119 $ 261,461

118

Chatham

$ 189,969

5 $ 10,849,475

5

Chattahoochee $

3,332 121 $

62,512 158

Chattooga

$

7,290

89 $ 368,436

106

Two Economic Indicators by County

2012 County 1%

County

Distribution

(Thousands) Rank

Cherokee

$

61,600

16

Clarke

$

62,089

14

Clay

$

793

127

Clayton

$ 145,490

5

Clinch

$

2,153

111

Cobb

$ 263,366

3

Coffee

$

17,323

39

Colquitt

$

17,494

38

Columbia

$

59,076

17

Cook

$

5,786

83

Coweta

$

61,907

15

Crawford

$

1,800

116

Crisp

$

12,271

50

Dade

$

6,770

76

Dawson

$

19,521

37

Decatur

$

14,343

46

DeKalb

$ 216,618

4

Dodge

$

6,405

78

Dooly

$

4,998

91

Dougherty $

51,351

18

Douglas

$

66,757

12

Early

$

5,654

84

Echols

$

546

131

Effingham $

22,550

33

Elbert

$

6,141

81

Emanuel

$

8,458

70

Evans

$

4,184

92

2012 Net Property and Utility Digest

(Thousands) Rank

$ 6,165,891

6

$ 3,018,757

18

$ 103,852

127

$ 5,675,463

7

$ 243,851

104

$ 25,079,379

2

$ 760,153

56

$ 833,508

52

$ 4,214,298

12

$ 312,858

96

$ 3,459,477

16

$ 282,764

98

$ 544,614

71

$ 395,721

84

$ 1,007,350

45

$ 754,575

57

$ 18,653,907

4

$ 375,452

88

$ 256,907

100

$ 1,834,661

27

$ 3,250,792

17

$ 365,955

91

$ 103,188

128

$ 1,430,754

30

$ 477,607

77

$ 410,716

81

$ 225,318

109

47

Table 16 Continued

Two Economic Indicators by County

2012 County 1%

County

Distribution

(Thousands) Rank

Fannin Fayette

$

11,275

39

$

40,054

13

Floyd Forsyth

$

45,132

10

$

92,469

5

Franklin

$

10,348

47

Fulton

$ 593,695

1

Gilmer

$

11,257

41

Glascock

$

607 103

Glynn

$

39,385

14

Gordon

$

26,463

19

Grady

$

7,936

57

Greene

$

7,364

58

Gwinnett

$ 284,375

2

Habersham $

16,717

29

Hall

$

81,225

7

Hancock

$

1,392

98

Haralson

$

10,878

43

Harris Hart

$

7,953

56

$

8,092

55

Heard

$

14,678

31

Henry

$

90,227

6

Houston

$

67,619

8

Irwin

$

2,227

86

Jackson

$

27,904

18

Jasper

$

2,646

80

Jeff Davis $

6,222

62

Jefferson

$

6,731

60

2012 Net Property and Utility Digest (Thousands) Rank

Two Economic Indicators by County

County

2012 County 1% (Thousands) Rank

$ 1,090,330

32 Jenkins

$

2,262

61

$ 3,749,644

9 Johnson

$

1,869

65

$ 2,803,991

11 Jones

$

7,267

38

$ 7,504,227

3 Lamar

$

5,044

45

$ 498,431

59 Lanier

$

1,776

67

$ 47,301,799

1 Laurens

$

25,946

11

$ 967,835

36 Lee

$

10,923

27

$

75,693

102 Liberty

$

25,137

12

$ 3,977,267

8 Lincoln

$

2,199

62

$ 1,298,581

24 Long

$

1,830

66

$ 473,106

62 Lowndes

$

65,332

3

$ 1,222,857

29 Lumpkin

$

9,131

36

$ 23,692,899

2 Macon

$

3,730

50

$ 993,050

35 Madison

$

6,248

39

$ 5,409,207

4 Marion

$

1,559

71

$ 353,685

72 McDuffie

$

10,618

29

$ 668,089

50 McIntosh

$

4,141

47

$ 1,227,104

28 Meriwether $

5,116

43

$ 795,960

43 Miller

$

2,126

63

$ 401,832

65 Mitchell

$

8,677

37

$ 4,567,832

6 Monroe

$

12,576

22

$ 3,513,846

10 Montgomery $

2,002

64

$ 218,012

85 Morgan

$

10,843

28

$ 1,904,987

17 Murray

$

13,028

21

$ 321,265

74 Muscogee

$ 108,354

2

$ 257,415

77 Newton

$

33,263

7

$ 389,901

68 Oconee

$

16,747

17

2012 Net Property

(Thousands)
$ 217,992 $ 154,885 $ 683,148 $ 394,201 $ 159,303 $ 1,082,172 $ 839,345 $ 1,152,655 $ 255,585 $ 256,676 $ 2,608,299 $ 844,614 $ 312,084 $ 532,937 $ 198,933 $ 553,083 $ 485,793 $ 496,893 $ 153,564 $ 534,334 $ 1,328,666 $ 187,110 $ 576,199 $ 814,465 $ 4,812,125 $ 1,903,489 $ 1,327,602

Rank
60 68 30 46 67 19 24 18 54 53 4 23 52 40 62 38 42 41 69 39 11 64 36 26 1 8 12

48

Table 16 Continued

Two Economic Indicators by County

2012 County 1% Distribu-

County

tion

(Thousands) Rank

2012 Net Property and Utility Digest (Thousands) Rank

Oglethorpe $

2,338

41 $ 368,942

30

Paulding

$

43,642

2 $ 2,556,841

3

Peach

$

11,573

17 $ 593,299

22

Pickens

$

12,248

15 $ 1,259,607

10

Pierce

$

5,437

26 $ 398,773

28

Pike

$

2,614

38 $ 429,507

27

Polk

$

14,827

12 $ 864,843

15

Pulaski

$

2,925

35 $ 230,725

36

Putnam

$

11,273

18 $ 1,326,571

8

Quitman

$

598

50 $

73,405

49

Rabun

$

10,011

21 $ 1,584,382

7

Randolph

$

2,812

37 $ 167,845

42

Richmond

$ 113,348

1 $ 4,280,512

1

Rockdale

$

41,986

3 $ 2,252,407

4

Schley

$

1,057

48 $ 104,585

48

Screven

$

3,895

31 $ 368,736

31

Seminole

$

4,031

30 $ 229,235

37

Spalding

$

25,997

7 $ 1,251,425

11

Stephens

$

9,972

22 $ 585,780

23

Stewart

$

1,069

47 $ 123,518

45

Sumter

$

13,199

14 $ 684,541

19

Talbot

$

1,594

43 $ 197,549

40

Taliaferro

$

Tattnall

$

Taylor

$

Telfair

$

Terrell

$

273 6,020 2,549 3,704 3,045

51 $

53,087

51

25 $ 389,127

29

39 $ 201,383

39

32 $ 249,594

34

34 $ 235,624

35

Two Economic Indicators by County

2012 County 1% Distribu-

County

tion

(Thousands) Rank

2012 Net Property and Utility Digest (Thousands) Rank

Thomas

$

Tift

$

Toombs

$

Towns

$

Treutlen

$

Troup

$

Turner

$

Twiggs

$

Union

$

Upson

$

Walker

$

Walton

$

Ware

$

Warren

$

Washington $

Wayne

$

Webster

$

Wheeler

$

White

$

Whitfield $

Wilcox

$

Wilkes

$

Wilkinson $

Worth

$

Total

$

21,967 26,122 14,499 5,187
1,143 33,634
2,846 2,402 10,281 9,546 16,930 29,200 21,252 1,631 9,406 12,147
665 1,504 10,378 20,585 1,573 3,422 5,102 5,023 266,445

4 $ 1,297,457

4

3 $ 879,008

7

8 $ 581,316

13

14 $ 712,013

9

23 $ 105,676

23

1 $ 1,753,501

3

18 $ 182,876

19

19 $ 225,873

18

11 $ 1,075,781

6

12 $ 564,672

14

7 $ 1,213,128

5

2 $ 1,960,718

2

5 $ 673,552

12

20 $ 148,371

20

13 $ 684,992

10

9 $ 680,743

11

24 $

73,026

24

22 $ 122,814

22

10 $ 818,344

8

6 $ 2,626,711

1

21 $ 138,764

21

17 $ 320,102

17

15 $ 343,058

16

16 $ 472,747

15

$ 17,655,243

Note: Population figures gleaned from Governor's Office of Planning & Budget website (opb.georgia.gov)

Sources: Local Government Services and Information Technology Division, Georgia Department of Reve-

Table 17.1

Millage Rates by County - Alphabetical

CY2009

Appling

28.340

Atkinson

32.422

Bacon

28.738

Baker

20.765

Baldwin

24.960

Banks

22.548

Barrow

28.088

Bartow

25.950

Ben Hill Berrien Bibb Bleckley

29.360 32.250 30.347 22.902

Brantley

36.760

Brooks

23.601

Bryan

23.687

Bulloch

20.590

Burke

22.826

Butts

35.669

Calhoun

27.836

Camden

26.700

Candler Carroll Catoosa Charlton Chatham

23.693 26.850 22.397 36.870 28.486

Chattahoochee

25.287

Chattooga

18.333

Cherokee

26.803

Clarke

33.450

Clay

27.377

Clayton

35.586

Clinch

30.241

Cobb Coffee Colquitt Columbia Cook

28.750 23.311 24.614 26.977 25.965

Coweta

28.740

Crawford

26.284

Crisp

28.789

Dade

19.100

Dawson

22.434

Decatur

21.520

DeKalb

40.090

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 35.480 25.472 23.687 21.090 23.826 37.663 29.896 26.950 23.714 26.850 22.409 40.110 29.213 25.286 24.231 28.398 33.950 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

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 23.826 37.163 31.320 26.950 25.315 28.350 22.408 38.260 29.580 25.286 25.580 29.235 33.950 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

CY2012 28.620 32.372 28.688 23.585 26.040
23.687
32.209 25.830 30.772 30.910 32.797 27.426 35.470 26.558 23.637 21.040 23.776 33.613 30.513 27.400 25.191 28.200 22.345 37.550 29.530 25.236 26.234 30.049 33.900 27.387 39.512 29.941 30.210 24.761 24.384 26.581 28.165 28.410 26.230 29.768 20.478 24.284 26.100 45.390

CY2013 28.355 32.322 29.638 23.547 26.050
23.638
31.909 27.730 30.629 30.860 32.747 29.363 34.653 27.138 24.837 20.540 23.726 33.313 30.730 27.350 25.691 28.150 25.159 37.830 32.069 25.786 27.186 29.947 34.100 28.773 39.211 29.883 29.960 24.711 25.339 27.377 28.115 28.240 28.680 29.496 21.763 25.534 27.800 45.340
49

Table 17.1 Continued

Millage Rates by County - Alphabetical

CY2009

Dodge

22.000

Dooly

33.082

Dougherty

37.861

Douglas

29.532

Early

26.950

Echols

35.185

Effingham

28.083

Elbert

25.916

Emanuel

28.731

Evans

20.600

Fannin

18.310

Fayette

31.609

Floyd

29.938

Forsyth

23.934

Franklin

23.502

Fulton

36.192

Gilmer

21.500

Glascock

27.530

Glynn

22.648

Gordon

24.331

Grady

23.650

Greene

15.853

Gwinnett

34.050

Habersham

21.870

Hall

24.430

Hancock

30.488

Haralson

27.600

Harris

23.450

Hart

18.246

Heard

22.460

Henry

37.279

Houston

25.220

Irwin

29.266

Jackson

32.172

Jasper

28.140

Jeff Davis

25.880

Jefferson

26.764

Jenkins

23.846

Johnson

21.926

Jones

31.368

Lamar

24.992

Lanier

31.490

Laurens

22.550

Lee

28.416

CY2010 22.250 35.082 37.861 34.250 26.690 35.185 28.118 26.902 26.932 20.600 18.310 29.839 29.938 24.719 23.502 37.192 22.278 27.530 22.648 24.780 23.650 16.170 34.050 22.510 24.430 30.499 28.100 23.450 20.348 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 28.016

CY2011 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 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 21.590 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 28.016

CY2012 21.988 34.447 39.811 32.050 27.650 33.835 29.632 26.171 26.599 21.690 18.260 30.982 29.888 26.574 25.452 39.722 26.168 27.860 23.273 29.309 26.290 21.976 33.770 24.830 26.590 32.207 28.050 23.900 19.105 22.410 36.700 24.670 29.216 32.250 35.486 25.830 28.847 23.796 28.414 31.298 27.221 33.210 22.520 28.366

CY2013 22.214 34.292 39.761 32.250 27.490 33.785 29.602 27.283 26.547 22.590 19.210 31.050 29.838 26.524 25.402 41.602 25.594 29.280 24.223 29.356 27.600 21.179 35.750 26.283 28.050 32.763 28.000 24.850 19.401 22.360 40.275 24.620 29.166 32.936 35.436 28.280 29.271 23.746 29.471 29.554 27.263 32.956 22.460 30.816
50

Table 17.1 Continued

Millage Rates by County - Alphabetical

CY2009

Liberty

32.930

Lincoln

26.697

Long

31.074

Lowndes

24.510

Lumpkin

20.597

Macon

28.900

Madison

30.155

Marion

22.916

McDuffie

25.240

McIntosh

29.423

Meriwether

30.467

Miller

37.067

Mitchell

31.573

Monroe

23.381

Montgomery

23.196

Morgan

20.889

Murray

21.550

Muscogee

41.530

Newton

31.633

Oconee

24.436

Oglethorpe

26.619

Paulding

32.372

Peach

30.805

Pickens

22.480

Pierce

23.520

Pike

26.075

Polk

26.380

Pulaski

27.063

Putnam

15.900

Quitman

28.440

Rabun

17.326

Randolph

28.925

Richmond

30.148

Rockdale

35.980

Schley

30.980

Screven

25.759

Seminole

25.871

Spalding

37.160

Stephens

29.970

Stewart

25.447

Sumter

30.612

Talbot

29.979

Taliaferro

39.620

Tattnall

24.791

CY2010 32.830 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 23.900 29.094 26.380 28.063 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

CY2011 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 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

CY2012 34.030 31.201 29.410 24.494 25.874 28.501 29.252 23.361 25.190 26.774 32.759 34.448 35.473 24.873 25.027 26.891 21.500 41.450 35.453 25.386 27.251 32.553 30.755 22.950 26.185 29.326 27.330 28.130 17.350 31.562 16.889 34.275 30.332 41.850 31.480 26.534 30.379 38.850 29.920 29.450 29.458 30.313 38.807 26.959

CY2013 34.260 38.475 32.010 23.428 26.292 28.415 29.103 23.309 25.140 26.724 32.960 36.304 35.423 25.323 27.364 27.853 21.450 41.400 36.033 25.336 27.200 32.569 30.705 22.937 25.890 29.264 27.280 28.644 21.935 32.173 17.390 34.660 31.095 47.160 31.432 26.693 30.897 39.800 29.870 26.805 30.908 30.263 38.689 26.922
51

Table 17.1 Continued

Millage Rates by County - Alphabetical

CY2009

Taylor

20.510

Telfair

29.439

Terrell

31.534

Thomas

21.130

Tift

27.707

Toombs

22.341

Towns

11.069

Treutlen

24.607

Troup

29.660

Turner

30.269

Twiggs

32.450

Union

14.588

Upson

27.270

Walker

22.072

Walton

31.582

Ware

31.844

Warren

31.400

Washington

24.809

Wayne

31.220

Webster

28.521

Wheeler

32.115

White

24.429

Whitfield

20.067

Wilcox

33.610

Wilkes

25.649

Wilkinson

32.350

Worth

25.353

CY2010 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 22.572 32.082 31.860 31.900 25.029 31.220 28.544 32.095 24.429 20.067 33.610 25.445 32.350 25.353

CY2011 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 22.489 34.225 31.898 31.900 25.032 30.750 28.544 31.863 25.370 20.067 33.949 26.309 32.350 25.353

CY2012 21.980 29.391 30.684 22.206 27.659 22.333 11.470 24.505 29.610 30.219 33.400 17.408 23.270 22.439 35.410 32.727 32.600 25.137 32.700 28.494 31.751 26.320 25.017 33.560 26.402 32.300 25.286

CY2013 23.870 29.493 30.134 24.782 27.614 24.466 12.777 24.455 30.310 30.169 33.350 17.356 31.990 22.259 36.062 32.847 32.508 26.130 31.650 28.492 32.642 26.863 26.967 33.510 27.157 32.250 26.496

Source: Local Government Services Division, Georgia Department of Revenue Formula: Reported millage rates include: (1) State levy: Before 2012 the state millage rate was .25 mill. In 2012 the state millage rate is .20 mill and will decrease each year by .05 till the rate is zero.
(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 and Jackson 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) Hart County millage rate was restated for 2010 - 2012 Disclaimer: Use of the county governing authority Unincorporated area millage is for general summary purpose. Millage rates set by county governing authorites for Incorporated areas may be higher or lower and may or may not include additional millage rates set by municipal governing authorities.
52

Table 17.2

Millage Rates by County - Numerical

CY2013

CY2013

Towns 12.777 Coffee

24.711 Whitfield

Union 17.356 Thomas

24.782 Brooks

Rabun 17.390 Bryan

24.837 Wilkes

Fannin 19.210 Harris

24.850 Chattooga

Hart

19.401 McDuffie

25.140 Oglethorpe

Bulloch 20.540 Catoosa

25.159 Lamar

Greene 21.179 Monroe

25.323 Polk

Murray 21.450 Oconee

25.336 Elbert

Dade

21.763 Colquitt

25.339 Camden

Putnam 21.935 Franklin

25.402 Montgomery

Dodge 22.214 Dawson

25.534 Columbia

Walker 22.259 Gilmer

25.594 Early

Heard 22.360 Candler

25.691 Grady

Laurens 22.460 Chattahoochee 25.786 Tift

Evans 22.590 Pierce

25.890 Bartow

Pickens 22.937 Baldwin

26.050 Decatur

Marion 23.309 Washington 26.130 Morgan

Lowndes 23.428 Habersham

26.283 Haralson

Baker

23.547 Lumpkin

26.292 Hall

Banks 23.638 Worth

26.496 Cook

Burke 23.726 Forsyth

26.524 Carroll

Jenkins 23.746 Emanuel

26.547 Coweta

Taylor 23.870 Screven

26.693 Jeff Davis

Glynn 24.223 McIntosh

26.724 Appling

Treutlen 24.455 Stewart

26.805 Macon

Toombs 24.466 White

26.863 Webster

Houston 24.620 Tattnall

26.922 Pulaski

Source: Local Government Services Division, Georgia Department of Revenue

CY2013 26.967 Crawford 27.138 Clay 27.157 Madison 27.186 Irwin 27.200 Pike 27.263 Jefferson 27.280 Glascock 27.283 Gordon 27.350 Bleckley 27.364 Johnson 27.377 Telfair 27.490 Crisp 27.600 Jones 27.614 Effingham 27.730 Bacon 27.800 Floyd 27.853 Stephens 28.000 Clinch 28.050 Cherokee 28.115 Cobb 28.150 Terrell 28.240 Turner 28.280 Talbot 28.355 Troup 28.415 Ben Hill 28.492 Peach 28.644 Calhoun

CY2013 28.680 28.773 29.103 29.166 29.264 29.271 29.280 29.356 29.363 29.471 29.493 29.496 29.554 29.602 29.638 29.838 29.870 29.883 29.947 29.960 30.134 30.169 30.263 30.310 30.629 30.705 30.730

Lee Berrien Seminole Sumter Fayette Richmond Schley Wayne Barrow Upson Long Chatham Quitman Douglas Wilkinson Atkinson Warren Paulding Wheeler Bibb Hancock Ware Jackson Lanier Meriwether Butts Twiggs

CY2013 30.816 Wilcox 30.860 Echols 30.897 Clarke 30.908 Liberty 31.050 Dooly 31.095 Brantley 31.432 Randolph 31.650 Mitchell 31.909 Jasper 31.990 Gwinnett 32.010 Newton 32.069 Walton 32.173 Miller 32.250 Charlton 32.250 Lincoln 32.322 Taliaferro 32.508 Clayton 32.569 Dougherty 32.642 Spalding 32.747 Henry 32.763 Muscogee 32.847 Fulton 32.936 DeKalb 32.956 Rockdale 32.960 33.313 33.350

CY2013 33.510 33.785 34.100 34.260 34.292 34.653 34.660 35.423 35.436 35.750 36.033 36.062 36.304 37.830 38.475 38.689 39.211 39.761 39.800 40.275 41.400 41.602 45.340 47.160

53

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 quality control of title applications and examines documents supporting issuance of Georgia titles. The Unit also transmits vehicle information to the National Motor Vehicle Title Information System.
Dealer Registration Unit Processes Motor Vehicle Dealer license plates and registrations. The Unit also issues Motor Vehicle temporary site permits to 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 "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
54

Table 18

Active Registrations for Georgia Specialty Plates

Top Ten Specialty Plates

FY2009

Wildlife (O.C.G.A. 40-2-86)

293,382

FY2010 273,914

FY2011 156,660

FY2012 109,178

FY2013 82,176

Bobwhite Quail ( 40-2-86)

185,351

174,602

96,420 67,334 52,920

Hobby Antique ( 40-2-86)

104,580

101,897

40,182 28,117 23,409

Educators ( 40-2-86)

51,911

52,901

39,792 32,832 27,689

Wildflower ( 40-2-86)

64,203

59,966

36,651 26,757 20,314

Hummingbird ( 40-2-86)

54,019

56,471

35,368 25,631 19,629

Breast Cancer Awareness ( 40-2-86)

41,839

39,870

31,302 25,541 20,958

Dog & Cat Sterilization ( 40-2-86)

41,216

37,878

24,490 18,452 20,314

Golden Labrador Retriever ( 40-2-86)

34,801

35,569

23,834 18,588 15,354

Certified Firefighter ( 40-3-86.1)

11,111

11,855

10,460

9,814 10,268

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

Table 19 Number of Motor Vehicle Registrations and Tags Issued

Registrations Issued Tags Issued

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

FY2013 8,785,922 1,563,322

Source: Motor Vehicle Division, Georgia Department of Revenue

55

Table 20

Number of Motor Vehicle Registrations Sold by Major Category

FY2009

FY2010

FY2011

Passenger Cars

5,372,048

5,394,530

5,441,975

Motorcycles

195,776

195,647

199,253

Trucks

1,901,475

1,877,499

1,860,938

Trailers

1,008,660

1,024,073

1,038,902

Bus

37,743

39,035

40,148

Other

198

197

184

Total

8,515,900

8,530,981

8,581,400

Source: Motor Vehicle Division, Georgia Department of Revenue

FY2012 5,531,795
201,206 1,854,488 1,058,038
41,227 185
8,686,939

FY2013 5,619,161
199,287 1,851,983 1,074,232
41,064 195
8,785,922

Table 21 Summary of Revenues from Motor Vehicle Tag, Title and Related Items

FY2009

FY2010

FY2011

FY2012

FY2013

Registration

County collected

Registration and $186,574,202.78 $171,522,696.21 $206,785,947.69 $200,745,747.89 $ 192,022,095.73

Fees

DOR collected

Registration and $ 1,220,741.00 $ 970,534.50 $ 871,200.75 $ 959,845.00 $ 952,530.00

Fees

Refunds from

Registration and $ (248,339.22) $ (396,715.31) $ (387,748.03) $ (361,040.57) $ (302,293.98)

Title Fees

Sub-Total

$187,546,604.56 $172,096,515.40 $207,269,400.41 $201,344,552.32 $ 192,672,331.75

Titles

County collected Title Fees

$ 34,269,752.50

$ 32,652,432.00

$ 37,463,308.00 $ 37,570,840.00

$

DOR collected Title Fees

$ 8,886,193.00 $ 8,740,792.00 $ 9,160,418.00 $ 9,141,956.00 $

Tag and Title

Compliance Pen- $ 1,817,410.00 $ 1,658,790.00 $ 1,791,620.00 $ 1,648,240.00 $

alties

34,525,690.56 8,483,368.00 1,538,705.00

Sub-Total

$ 44,973,355.50 $ 43,052,014.00 $ 48,415,346.00 $ 48,361,036.00 $ 44,547,763.56

Total Amount of Net Revenue (i)

$232,519,960.06

$215,148,529.40

$255,684,746.41

$249,705,588.32

$ 237,220,095.31

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
56

Table 22

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 Park - Research Park - Commercial Vehicles Commercial Vehicles DOT Dealer Tags Stop Files Grand Totals
Source: Motor Vehicle Division, Georgia Department of Revenue

65,135 624 7
22,262 435 1
1,804 7,162 13,794 6,639
26 1,810
206 6,704
446 127,055

Served

Workload Hours

64,619 622 6
22,106 430 -
1,759 7,093 13,605 6,479
26 1,627
175 6,592
374 125,513

8727:50:14 94:23:50 0:08:40
6612:13:50 74:33:32 0:00:00 238:40:58 766:48:22
2295:27:04 1060:52:58
6:02:00 152:59:38 14:37:14 1922:23:54 46:40:34 22013:42:48

57

Processing Center
The Processing Center performs frontline processing of all tax documents and paper check payments. The Processing Center has a staff of 90 employees and augments staffing during peak periods with seasonal temporary labor. On an annual basis, over 6 million tax returns are received and processed, 32 million pages of documents have images created, and approximately $2.7 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's functions are performed in the following business units: Mail Center receiving of incoming mail and processing of outgoing mail. Mail Processing opening, sorting, extracting and scanning of mail. Imaging high speed scanning of incoming mail. Data Processing remittance processing and depositing of all paper check payments, data capture of
all tax returns via keying from paper and image. Individual Verification verification and error correction of individual tax returns. Business Verification verification and error correction of business 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, purchas-
ing, equipment maintenance, etc.
The processing of taxpayer payments, the capturing of data, and the imaging of documents are the primary responsibilities of the Processing Center. The images and data captured are made available in various databases to the Department's customer service representatives. Processing Center technology includes optical and intelligent character recognition, two-dimensional bar code, automated mail extraction and scanning equipment, high speed scanners, magnetic ink character recognition and encoding scanners, multi-line optical character reader mail sorting equipment, and electronic image cash letter depositing via Check21 software. In addition, the Processing Center receives and processes all electronically filed returns.
Returns Processing: 7.7 million documents processed
58

Table 23 Tax Returns Processed in Department of Revenue (Thousands)

Individual Income Tax Individual Amended Tax Withholding Tax
Corporate Tax
Sales and Use Tax
Total of all Tax Types

CY2009 4,299
96 3,438
311 1,060 9,204

CY2010 4,311 85 2,962 248 1,548 9,154

CY2011 4,348 56 1,038 180 1,591 7,213

Note: Withholding Tax includes all payments and monthly and quarterly returns processed. Source: Information Technology Division, Georgia Department of Revenue - electronic returns

CY2012 4,442 134 1,109 280 1,325 7,290

CY2013 4,288 69 1,090 309 1,289 7,045

59

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. 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.
60

Alcohol and Tobacco Division (Continued)
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.
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.
Industry Regulations: 1,219 alcohol license investigation conducted
61

Table 24

Tax and Fee Collections by the Enforcement Unit of the Alcohol and Tobacco Division (Thousands)

FY2009 FY2010 FY2011 FY2012 FY2013

Delinquent Tax Collections

$ 11,377 $ 9,501 $ 7,423 $ 9,091 $ 5,221

Fee Collections

$

138 $

Executive Orders / Administrative Penalties / Fines
Total Collections and Fines Paid

$

966 $

$ 12,481 $

Source: Alcohol and Tobacco Division, Georgia Department of Revenue

168 $ 641 $ 10,310 $

371 $

565 $

839 $ 8,633 $

1,075 $ 10,731 $

265 394 5,880

Table 25

Alcohol and Tobacco Division Performance Figures

FY2009

FY2010

Number of Alcohol Agents

24

24

Alcohol Inspections

4,192

3,820

Alcohol Investigations

1,469

1,280

Alcohol Citations

1,603

2,061

Underage Alcohol Investigations

3,641

4,289

Underage Alcohol Citations

615

699

Liquor License Investigations

1,469

1,280

Still Seizures

-

-

Tobacco Inspections

3,178

3,126

Tobacco Investigations

13

36

Tobacco Citations

37

123

Underage Tobacco Investigations

1,782

3,372

Executive Orders

2,137

1,749

Game Inspections

1,482

1,413

Felony Arrests

19

31

Misdemeanor Arrests

221

140

Dyed Fuel Inspections

6,252

4,990

Dyed Fuel Violations

158

112

Source: Alcohol and Tobacco Division, Georgia Department of Revenue

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

FY2013 40
5,398 1,219
962 3,816
300 1,219
3,954
37 114 1,339 1,039 2,191 16 125 7,111 50

62

Table 26 Revenue from Selective Excise Taxes (Thousands)

Beer Beer Taxes Fines and Forfeitures Refunds

FY2009

FY2010

FY2011

FY2012

$

87,821 $

85,180 $

83,205 $

84,935 $

$

62 $

1 $

156 $

(45) $

$

(7) $

(5) $

(5) $

(44) $

Total Tobacco Stamp Sales

$

87,876 $

85,176 $

83,356 $

84,846 $

$ 229,704 $ 226,863 $ 222,161 $ 227,205 $

Fines and Forfeitures

$

577 $

413 $

376 $

23 $

Refunds

$

(31) $

(89) $

(3) $

(81) $

Total Liquor Liquor Taxes

$ 230,250 $ 227,187 $ 222,534 $ 227,147 $

$

49,485 $

50,565 $

50,245 $

54,738 $

Fines and Forfeitures

$

27 $

14 $

40 $

99 $

Refunds

$

Pre-License Investigations $

Total

$

Motor Fuel

Total

$

Wine

Wine Taxes

$

(18) $ 104 $ 49,598 $
438,329 $
29,344 $

(4) $ 86 $ 50,661 $
443,384 $
32,073 $

(6) $ 74 $ 50,353 $
441,189 $
31,879 $

(1,172) $ 68 $
53,733 $
431,564 $
35,328 $

Fines and Forfeitures

$

- $

- $

149 $

20 $

Refunds

$

6 $

9 $

9 $

(224) $

Total

$

29,338 $

32,064 $

32,020 $

35,124 $

Selective Excise Taxes Total

$ 835,391 $ 838,472 $ 829,452 $ 832,414 $

Source: Alcohol and Tobacco, Taxpayer Services and Information Technology Divisions, Georgia State Department of Revenue

FY2013
85,545 309 -
85,854
211,448 76 -
211,524
53,646 1,816
110 55,572
428,278
35,827 13 -
35,840 817,068
63

Table 27

Revenue from Business License Fees (Thousands)

FY2009

FY2010

Beer Dealers

Wholesaler Licenses

$

48 $

28 $

Retailer Licenses (i)

$

502 $

191 $

Special Permits

$

- $

- $

Total

$

550 $

219 $

Cigar and Cigarette Dealers

Wholesaler, Manufacturer and Importer Licenses

$

15 $

14 $

FY2011
29 $ 495 $ 37 $ 561 $
21 $

FY2012
26 $ 129 $
4 $ 159 $
20 $

Total

$

15 $

14 $

21 $

20 $

Liquor Dealers

License and Brand Registration

$

Wholesaler Licenses and Permits

$

Retailer Licenses (i)

$

- $ 73 $ 896 $

33 $ 33 $
7 $

24 $ 56 $ 1,035 $

14 $ 35 $ 885 $

Special Permits

$

- $

5 $

122 $

2 $

Retail In-Room Service License Fees

$

- $

- $

4 $

11 $

Total

$

969 $

78 $

1,241 $

947 $

Wine Dealers

Wholesaler Licenses and Permits

$

Retailer Licenses (i)

$

47 $ 442 $

36 $ 11 $

44 $ 441 $

35 $ 179 $

Special Permits

$

- $

2 $

103 $

15 $

Special Order Shipping $

27 $

37 $

37 $

40 $

Total

$

516 $

86 $

625 $

269 $

Business Licenses Fees Total

$

2,050 $

397 $

2,448 $

1,395 $

Note:

(i) Retailer Licenses have been restated to include multiple licenses sold, now broken out into their respective alcohol types for ease of reference. FY2013 numbers were grouped by larger category and should be compared by totals.

Source: Alcohol and Tobacco, Taxpayer Services and Information Technology Divisions, Georgia State Department of Revenue

FY2013
-
172 172
3,505 3,505
3,677
64

Compliance Division
The Compliance Division is responsible for ensuring taxpayer compliance with Georgia's tax laws. It is comprised of two units: the Audit Unit and the Collections Unit. The Division also oversees the Department's 11 regional offices located throughout the State of Georgia.
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, International Registration Plan, Motor Fuel, Sales and Use, and Withholding. Additionally, the Audit Unit administers the Voluntary Disclosure Program.
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-statebased or other businesses that are not registered in Georgia for the collection of Sales and Use Tax. Responsible for installment payment agreements, processing, offer in compromise applications, problem resolution, bankruptcy, and the Compliance Call Center. The Unit also oversees the four private collection agencies used by the Department.
Integrated Tax Solution
DOR uses GenTax , a software product used by over 24 states, local tax authorities and several foreign tax administration entities, as its Integrated Tax Solution. With the implementation of GenTax at DOR, dramatic improvements have been cited in data accessibility across divisions and there has been a reduction in lag time for resolving taxpayer problems. The Tax Compliance Division intends to use the system's connectivity to target taxpayers for non-compliance and ensure that refunds are not issued without reviewing taxpayer profiles across multiple tax types. The manufacturer of GenTax, Fast Enterprises, has cited a cost savings impact of anywhere from $10 million to $50 million by states implementing GenTax.
Collections: $ 399 million collected on delinquent and deficient accounts
65

Table 28

Tax Compliance Division Expenditures and Benefits FY2010
Auditor

FY2011

FY2012

FY2013

Cash Collection to Expenditure Ratio (X:$1)

$

9.04 $

5.19 $

5.36 $

5.55

Assessments & Disallowances to Expenditure Ratio (X:$1)

$

5.28 $

10.85 $

4.41 $

3.99

Revenue Agent

Cash Collection to Expenditure Ratio (X:$1)

$

6.76 $

5.63 $

6.47 $

Note: Financial benefits may be overstated because some portion of cash collections includes assessments made in the current year of prior fiscal years. Source: Compliance Division, Georgia Department of Revenue

5.80

$500,000,000 $450,000,000 $400,000,000 $350,000,000 $300,000,000 $250,000,000 $200,000,000 $150,000,000 $100,000,000 $50,000,000
$- $(50,000,000)

$156,649,277

$131,544,339 $107,836,757

$202,331,330

$131,746,519

$225,375,634

$102,339,343

$76,991,847

$84,316,151

$(37,751,627)

$(44,148,957)

$(50,356,416)

2010

2011

2012

Revenue Agents' Cash Collections

Auditors' Cash Collections

Auditors' Assessm ents and Disallowances Expenditures

$203,138,633
$113,931,735 $81,923,397 $(55,591,488)
2013
66

Table 29

Comparison of Sales Tax Paid to the State Treasury and Sales Tax Distribution to Local Government (Millions)

FY2009

FY2010

FY2011

FY2012

FY2013

Net State Collection

$

5,342 $

4,779 $

5,098 $

5,330 $

5,324

Change from Prior Year (%)

-7.59%

-10.54%

6.68%

4.55%

-0.11%

Local Distributions

$

4,360 $

4,357 $

4,408 $

4,623 $

4,633

Change from Prior Year (%)

-9.77%

-0.07%

1.17%

4.88%

0.22%

Total Sales Tax

$

9,702 $

9,136 $

9,506 $

9,953 $

9,957

Change from Prior Year (%)

-8.58%

-5.83%

4.05%

4.70%

Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
Table 30

0.04%

CY2013 Refund History by Month

Month

Individual

Corporate

Sales Taxes

Refunds

Number of Refunds Number of Refunds Number of

(Thousands) Refunds (Thousands) Refunds (Thousands) Refunds

January

$ 30,770

12,503 $ 17,443

833 $ 17,846

167

February

$ 571,677

974,357 $ 32,026

738 $ 6,384

186

March

$ 526,674

755,486 $ 13,322

1,057 $ 15,627

603

April

$ 547,336

620,939 $ 5,943

831 $ 5,751

175

May

$ 163,388

187,054 $

967

198 $

563

115

June

$ 85,766

113,990 $ 13,005

1,647 $ 11,856

601

July

$ 44,870

34,997 $ 10,788

531 $ 8,412

158

August

$ 39,454

25,594 $ 4,630

816 $ 19,838

545

September $ 35,314

22,154 $ 7,852

1,637 $ 4,806

271

October

$ 115,314

66,090 $ 6,855

1,152 $ 11,317

386

November $ 53,149

20,942 $ 26,505

506 $ 1,528

190

December $ 24,210

18,381 $ 28,427

665 $ 5,951

289

Grand Total $ 2,237,922 2,852,487 $ 167,763

10,611 $ 109,879

3,686

Source: Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
67

Table 31

Net Revenue Collections by Georgia Department of Revenue (Unaudited and Thousands)

FY2009

FY2010

FY2011

FY2012

FY2013

Fiscal Year Collections

Total

$ 15,619,041 $ 14,198,824 $ 15,310,413 $ 16,052,536 $ 17,003,992

Monthly Collections

July

$ 1,213,291 $ 1,096,238 $ 1,147,262 $ 1,230,984 $ 1,321,912

August

$ 1,259,631 $ 1,052,466 $ 1,185,849 $ 1,293,779 $ 1,318,415

September

$ 1,632,334 $ 1,371,956 $ 1,449,813 $ 1,530,424 $ 1,589,941

October

$ 1,386,860 $ 1,140,095 $ 1,233,074 $ 1,300,052 $ 1,384,502

November

$ 1,419,543 $ 1,188,879 $ 1,268,524 $ 1,356,812 $ 1,347,711

December

$ 1,489,148 $ 1,402,181 $ 1,555,061 $ 1,536,217 $ 1,686,823

January

$ 1,575,265 $ 1,438,319 $ 1,555,438 $ 1,566,803 $ 1,729,442

February

$ 629,448 $ 567,251 $ 715,277 $ 765,206 $ 796,107

March

$ 987,986 $ 998,239 $ 1,105,278 $ 1,160,222 $ 1,172,846

April

$ 1,399,047 $ 1,340,542 $ 1,375,573 $ 1,527,561 $ 1,728,750

May

$ 1,262,138 $ 1,186,660 $ 1,215,773 $ 1,241,816 $ 1,348,139

June

$ 1,364,350 $ 1,415,998 $ 1,503,491 $ 1,542,660 $ 1,579,404

Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
Table 32

Actual Department of Revenue Spending by Funding Source (Thousands)

FY2009

FY2010

FY2011

FY2012

FY2013

Other Funds

$

18,033 $

17,940 $

28,868 $

32,283 $

29,012

Collection Fees Modernization State Funds

$

10,299 $

$

- $

$ 114,448 $

11,226 $ - $
96,227 $

8,648 $ - $
77,859 $

16,809 $ - $
133,623 $

20,840 -
138,528

Source: Budget Unit, Finance Department, Georgia Department of Revenue - Expenditure Summary
68

Table 33.1

Changes in Major State Tax Revenues (Millions) - Collections

FY2009

FY2010

Net Revenue Collections

$

15,619 $

14,199 $

General Sales and Use Tax

$

5,343 $

4,779 $

Motor Fuel Tax
Prepaid Motor Fuel Sales Tax
Individual Income Tax

$

438 $

443 $

$

423 $

385 $

$

7,801 $

7,022 $

Corporate Tax

$

695 $

685 $

Liquor, Beer, and Wine Tax $

167 $

168 $

Cigar and Cigarette Tax

$

230 $

227 $

Motor Vehicle Fees

$

287 $

285 $

Other Revenues

$

235 $

205 $

Table 33.2

Changes in Major State Tax Revenues - Percentage Changes

FY08-09

FY09-10

Net Revenue Collections

-10.54%

-9.09%

General Sales and Use Tax
Motor Fuel Tax Prepaid Motor Fuel Sales Tax Individual Income Tax
Corporate Tax
Liquor, Beer, and Wine Tax

-7.58% -7.40% -21.38%
-12.24% -26.30%
1.21%

-10.56% 1.14% -8.98%
-9.99% -1.44% 0.60%

Cigar and Cigarette Tax

-4.17%

-1.30%

Motor Vehicle Fees (i) Other Revenues

-3.04% 74.07%

-0.70% -12.77%

FY2011 15,310 $
5,098 $ 441 $ 480 $
7,659 $ 671 $ 159 $ 229 $ 295 $ 278 $
FY10-11 7.82% 6.68% -0.45% 24.68% 9.07% -2.04% -5.36% 0.88% 3.51% 35.61%

FY2012 16,052 $ 5,330 $
432 $ 573 $ 8,143 $ 590 $ 174 $ 227 $ 308 $ 276 $
FY11-12 4.85% 4.55% -2.15% 19.38% 6.32%
-12.07% 9.12% -0.66% 4.23% -0.72%

FY2013 17,004 5,324
428 547 8,754 797 175 211 453 315
FY12-13 5.9% -0.1% -0.8% -4.5% 7.5% 35.1% 0.9% -7.0% 47.1% 14.1%

Note: The above figures ware extracted from the Department of Revenue's annual Revenue Collection Press Releases published during the relevant years. Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
69

Table 34

Revenue Collections (Thousands)

Corporate Tax Corporate Net Worth Tax (i)(ii) $

FY2009 30,944 $

Corporate Tax Assessments $

- $

FY2010
41,725 $ - $

FY2011
31,003 $ - $

FY2012
30,174 $ 9 $

FY2013
46,304 729

Corporate Income Tax

$ 881,267 $ 827,680 $ 857,668 $

Corporate Income Tax Refunds (iii)

$ (234,219) $ (199,198) $ (244,431) $

Financial Institution Business Occupation Tax (iv)

$

16,722 $

14,556 $

26,932 $

856,468 $ (323,008) $
26,272 $

918,980 (187,385)
18,627

Total Corporate Tax

$ 694,714 $ 684,763 $ 671,172 $

Individual Tax

Individual Tax Returns

$ 521,716 $ 472,418 $ 467,608 $

Individual Income Tax Assessments

$

145,918 $

156,681 $

137,621 $

Individual Estimated Payments

$ 996,155 $ 723,542 $ 807,712 $

589,915 $
571,033 $ 142,750 $ 730,999 $

797,255
775,393 195,429 702,729

Individual Withholding

$ 8,132,199 $ 8,014,530 $ 8,335,632 $ 8,640,857 $ 8,994,944

Non-Resident Composite Income Tax

$ 71,454 $ 99,153 $ 142,610 $ 146,742 $ 176,864

Estimate Non-Resident Composite Income Tax

$

- $

- $

- $

- $

-

Individual Income Tax Refunds (v) Fiduciary

$ (2,081,539) $ (2,449,123) $ (2,242,299) $ (2,098,295) $ (2,158,476)

$ 15,282 $

4,654 $ 10,069 $

8,606 $

66,829

Total Individual Tax

$ 7,801,185 $ 7,021,855 $ 7,658,953 $ 8,142,692 $ 8,753,712

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
70

Table 34 Continued

Revenue Collections (Thousands)

Other Taxes

FY2009

Estate Tax (vi)

$

83 $

FY2010 - $

FY2011 - $

FY2012

FY2013

28 $ (15,352)

Property Tax

$ 82,764 $ 85,744 $ 76,286 $

67,417 $

53,492

Sales and Use Taxes - Gross $ 9,752,210 $ 9,198,072 $ 9,618,527 $ 10,080,239 $ 10,051,131

Local Distributions
Sales Tax Refunds/ Adjustments Prepaid Motor Fuel Tax
Motor Fuel Excise Tax
Malt Beverage Excise Tax
Liquor Excise Tax
Wine Excise Tax
Tobacco Taxes Motor Vehicle - Tag, Title, Fees Total Other Taxes
Business License Fees
Malt Beverage Licenses
Liquor Licenses
Wine Licenses
Tobacco Licenses Coin Operated Amusement Machines Total Business License Fees

$ (4,359,855) $ (4,356,688) $ 4,407,612) $ (4,622,932) $ (4,633,195)

$ (49,786) $ (62,572) $ (112,777) $ (126,960) $ (93,855)

$ 422,827 $ 385,241 $ 479,881 $ $ 438,329 $ 443,386 $ 441,189 $ $ 87,814 $ 85,175 $ 83,205 $

573,047 $ 431,564 $
84,846 $

547,172 428,278 85,545

$ 49,467 $ 50,561 $ 50,245 $

53,665 $

53,646

$ 29,338 $ 32,065 $ 31,879 $

35,124 $

35,827

$ 229,673 $ 226,810 $ 222,161 $ 227,123 $ 211,448

$ 287,528 $ 285,237 $ 295,338 $ 308,171 $ 453,351

$ 6,970,392 $ 6,373,031 $ 6,778,322 $ 7,111,332 $ 7,177,488

$

550 $

518 $

561 $

$

969 $

905 $

1,242 $

$

516 $

479 $

625 $

$

15 $

18 $

21 $

$

1,926 $

1,974 $ 12,855 $

129 $ 885 $ 179 $ 20 $ 9,417 $

$

3,976 $

3,894 $ 15,304 $

10,630 $

10 3,505
12 172 3,001
6,700

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
71

Table 34 Continued

Revenue Collections (Thousands)

FY2009

Earnings - General Government

Real Estate Transfer Tax Collection Costs

$

267 $

Out of State Contractors

$

Liquor Pre-License Investigation Fees

$

Public Service Commission Fees

$

Total Earnings General Government

$

2 $ 104 $ 1,050 $ 1,423 $

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

$

577 $ 62 $ - $
86,150 $ 337 $ 341 $

FY2010
201 $ - $
86 $ 1,052 $ 1,339 $
- $ 407 $
14 $ - $
91,430 $ 628 $ 485 $

FY2011
200 $ 2 $ 74 $
1,056 $ 1,332 $
- $ 234 $ 233 $ 636 $ 84,033 $ 2,099 $ 538 $

Penalties and Interest - FiFa $ 16,190 $ 11,406 $ 15,154 $

FY2012

FY2013

219 $

209

2 $

3

68 $

110

1,048 $

-

1,337 $

322

- $

-

2 $

-

74 $ - $
88,221 $ 4,096 $

2,138 -
129,696 221

465 $

-

5,153 $

(3,350)

Penalties & Interest Individual Income Tax

N/A

N/A $ 73,378 $

68,773 $

77,081

Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
72

Table 34 Continued

Revenue Collections (Thousands) FY2009

Other Fees Continued

Penalties & Interest - Sales & Use Tax

N/A

FY2010

FY2011

N/A $ 47,832 $

FY2012 53,318 $

FY2013 45,086

Penalties & Interest Corporate Income Tax

N/A

N/A $

7,883 $

6,891 $

10,465

Penalties and Interest - Motor Fuel

$

329 $

328 $

92 $

683 $

3,022

Penalties and Interest Alcoholic Beverages

$

27 $

41 $

53 $

30 $

32

Penalties and Interest Cigarette

$

Delinquent Tax Collections Fees

$

Unallocated Tax

$

- $

- $

35 $

(9,135) $ (12,343) $ (11,974) $ 51,465 $ 10,820 $ (33,647) $

Unallocated Fees

$

1,008 $

659 $

1,673 $

Other

$

- $ 10,069 $ (2,921) $

Total Other Fees

$ 43,694 $

9,574 $

9,026 $

Total Taxes Corporate Tax

$ 694,714 $ 684,763 $ 671,172 $

74 $ (16,965) $ (16,622) $
2,436 $ - $
29,845 $
589,915 $

76 (21,909) 29,109
8 (3,160) 62,729
797,255

Individual Tax

$ 7,801,185 $ 7,021,855 $ 7,658,953 $ 8,142,692 $ 8,753,712

Other Taxes

$ 6,970,392 $ 6,373,031 $ 6,778,322 $ 7,111,332 $ 7,177,488

Total Taxes

$ 15,466,291 $ 14,079,649 $ 15,108,447 $ 15,843,939 $ 16,728,455

Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
73

Table 34 Continued

Revenue Collections (Thousands)

FY2009

Total Funds and Other Fees

Business License Fees

$

3,976 $

Earnings - General Government

$

1,423 $

Other Fees

$ 147,351 $

Total Funds and Other Fees $ 152,750 $

Total Revenue Collections

FY2010
3,894 $ 1,339 $ 113,944 $ 119,177 $

FY2011
15,304 $ 1,332 $ 185,331 $ 201,967 $

FY2012
10,630 $ 1,337 $ 196,629 $ 208,596 $

FY2013
6,700 322
268,515 275,537

Total Revenue Collections $ 15,619,041 $ 14,198,826 $ 15,310,414 $ 16,052,535 $ 17,003,992

Source: Accounting Unit, Finance Department, Georgia Department of Revenue - Monthly Press Release of Net Revenue Collections
Table 35
Trends in Georgia's State Tax Revenues by Major Sources (Unaudited and Millions)

Department of Revenue

FY2009

FY2010

FY2011

FY2012

FY2013

$

15,619 $

14,199 $

15,310 $

16,053 $

17,004

Other Agencies

$

314 $

274 $

361 $

309 $

329

Grand Total

$

15,933 $

14,473 $

15,671 $

16,362 $

17,333

General Sales and Use

$

5,343 $

4,779 $

5,098 $

5,330 $

5,324

Selective Sales Taxes (i)

$

835 $

838 $

829 $

832 $

815

Individual Income Taxes

$

7,801 $

7,022 $

7,659 $

8,143 $

8,754

Other Taxes or Fees

$

1,640 $

1,560 $

1,724 $

1,748 $

2,111

Contribution of Department of Revenue to Total State Revenue

98.0%

98.1%

97.7%

98.1%

98.1%

Contribution of Other Agencies Total State Revenue

2.0%

1.9%

2.3%

1.9%

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.

74

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 to uphold your rights every time you contact or are contacted by DOR. 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 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, re-

ports, or the affairs of your business, except under

certain circumstances. See O.C.G.A. 48-2-15 and

48-7-60.



Assistance. You have the right to prompt and

The basis of any DOR enforcement or collection activities; The procedure for protesting a Proposed Assessment or Refund Denial; and The procedure for appealing an Official Assessment and Demand for Payment, Refund Denial, or State Tax Execution.

accurate responses from DOR to questions and re- Dispute. You have the right to dispute an adverse

quests for tax assistance.

decision of DOR as further detailed below.

Explanation. You have the right to a clear ex- Representation. You have the right to representation

planation of:

by your authorized agent, whether an attorney,

The basis of any audit activities per- accountant, or other person with a properly com-

formed by a DOR agent;

pleted Power of Attorney, in any hearing or confer-

The basis of an assessment of additional taxes, ence with DOR. A Power of Attorney form can be

interest and penalties, or the denial or decrease of downloaded from https://etax.dor.ga.gov.

any refund or credit claim;

OBLIGATIONS OF THE GEORGIA DEPARTMENT OF REVENUE

DOR has the obligation to:

Resolve tax controversies fairly and equitably at

Perform audits and conduct conferences with you the administrative level whenever possible; and

at reasonable times and places;

Estimate your tax liability and issue an assess-

Furnish copies of the agent's audit documents

ment based on the best information available if

that explain the basis for an assessment;

you fail to maintain records suitable to deter-

mine the amount of tax due or to support the

accuracy of the return.

75

Taxpayer Bill of Rights (Continued)

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 the taxes were paid.

The claim must be in writing, include a summary statement of the grounds upon which you rely, and identify the transactions that form the basis of the refund being claimed. Forms to file a refund claim are available on the DOR website at https:// etax.dor.ga.gov.

DISPUTING A NOTICE OF PROPOSED ASSESSMENT OR REFUND DENIAL

To dispute a Proposed Assessment or Refund Denial, you may protest with the Department within 30 days of the issued date printed on the notice. To protest online, log on to the Georgia Tax Center website at https://gtc.dor.ga.gov. To protest by mail, complete a Protest of Proposed Assessment or Refund Denial form by downloading the form from the DOR website at https://etax.dor.ga.gov and following the instructions. DOR will notify you that the protest has been either granted or denied.

If DOR grants your protest of a Proposed Assessment, the assessment will be withdrawn. If DOR grants your protest of a Refund Denial, the refund will be issued.
If DOR denies your 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. If DOR denies your protest of a Refund Denial, you also have the right to appeal.

DISPUTING A NOTICE OF PROPOSED ASSESSMENT OR REFUND DENIAL

Georgia Tax Tribunal (GTT)

Superior Court

GTT hears and decides certain state tax disputes GTT hears and decides certain state tax disputes

and is completely separate from and totally inde- and is completely separate from and totally inde-

pendent of DOR. Decisions of GTT (except small pendent of DOR. Decisions of GTT (except small

claims cases) may be appealed to the Superior claims cases) may be appealed to the Superior

Court of Fulton County.

Court of Fulton County.

GTT's Small Claims Division handles appeals GTT's Small Claims Division handles appeals

where the amount of tax and penalties in contro- where the amount of tax and penalties in contro-

versy is less than either $15,000 for income tax versy is less than either$15,000 for income tax

cases or $50,000 for other tax types. Decisions in cases or $50,000 for other tax types. Decisions in

small claims cases are final and cannot be ap- small claims cases are final and cannot be ap-

pealed.

pealed.

To file an appeal with GTT, complete a Georgia To file an appeal with GTT, complete a Tax Tribunal Petition by downloading the form Georgia Tax Tribunal Petition by downloading

from www.gataxtribunal.ga.gov and following the the form from www.gataxtribunal.ga.gov and fol-

instructions.

lowing the instructions.

76

Taxpayer Bill of Rights (Continued)

DISPUTING A NOTICE OF PROPOSED ASSESSMENT OR REFUND DENIAL

To Dispute an Official Assessment:

denied, or (ii) if you elected to protest the refund de-

You must appeal the Official Assessment either nial before appealing, 30 days after the issued date of

to GTT or in the appropriate superior court

DOR's notice of its decision.

within 30 days of the issued date of the Official

Assessment and Demand for Payment notice. To Dispute the Issuance of a State Tax Execution:

Failure to either pay or appeal an Official Assessment

To Dispute the Denial of a Claim for Refund: within 30 days may result in the issuance of a State

If DOR denies your claim for refund, you can Tax Execution. You can appeal the issuance of a

appeal the denial either to GTT or in the appro- State Tax Execution to GTT or in the appropriate su-

priate superior court within the later of (i) two perior court.

years from the date the refund claim was

COLLECTION PROCEDURES

If you fail to either pay or appeal an official An appeal to GTT or in superior court stays any en-

assessment within 30 days, DOR may issue a forcement or collection actions by DOR (except for

state tax execution and impose a collection fee actions taken due to the issuance of a jeopardy as-

equaling 20% of the total tax, interest, and pen- sessment), although the stay may be lifted for good

alties due. The tax execution may be recorded cause by the GTT or superior court judge.

in the public records of any county in the state DOR is authorized to issue a jeopardy assessment

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 or rights to property. Any additional costs that arise from such collection actions will be added to the amount due indicated on the state tax execution.

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 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 DOR that adequately se-

cures payment of the tax.

TAXPAYER ADVOCACY OFFICE

The Taxpayer Advocacy Office was created to provided that you have not already appealed to GTT ensure that your rights as a taxpayer are protect- or in superior court. ed and that you receive timely and courteous Please direct any suggestions or complaints concernservice from DOR. If you feel that you have ing a particular tax-related issue to Georgia Departbeen treated unfairly or have received no re- ment of Revenue, Taxpayer Advocacy Office, P.O. sponse to requests for service, the Taxpayer Box 49708, Atlanta, Georgia 30359-2708 or to Advocacy Office may intervene on your behalf taxadv@dor.ga.gov. to facilitate a timely and equitable resolution,
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.

77

FY2012 and FY2013 Table Comparison

Table Number

Title of Table

FY2012 FY2013

Number of Department of Revenue Employees by Category

Table 1 Table 1

Net Sales and Use Tax Collections by Month

Table 2 Table 2

Sales and Use Tax Revenues by Business Group - Gross Collections

Table 3 Table 3

CY2011 Corporation Income Tax Returns by Taxable Income Class

Table 4 Table 4.1

CY2012 Corporation Income Tax Returns by Taxable Income Class

Table 4 Table 4.2

Net Corporate Tax Collections and Returns Processed Annually

Table 5 Table 5

Number of Individual Income Tax Returns Processed and Net Tax Collections

Table 6 Table 6

Comparative Trends in Georgia's Individual Income and State Income Tax Receipts

Table 7 Table 7

Growth Trend of Individual Income Tax

Table 8 Table 8

CY2011 Georgia Individual Income - Returns by Income Class

Table 9 Table 9.1

CY2012 Georgia Individual Income - Returns by Income Class

Table 9 Table 9.2

Georgia, Southeast and United States Per Capita Personal Income

Table 10 Table 10

Electronic Filing Results vs. Paper Returns

Table 11 Table 11

Summary of Net Property Tax Collections by Category

Table 12 Table 12

Taxable Values and Tax Rates, State of Georgia for General Property and Public Utilities Table 13 Table 13

Values of General Property, Public Utilities Dollars by Class of Property

Table 14 Table 14

Selected Tax Statistics and Estimates by County

Table 15 Table 15

Two Economic Indicators by County

Table 16 Table 16

Millage Rates by County - Alphabetical

Table 17 Table 17.1

Millage Rates by County - Numerical

Table 18 Table 17.2

Active Registrations for Georgia Specialty Plates

Table 19 Table 18

Number of Motor Vehicle Registrations and Tags Issued

Table 20.1 Table 19

Number of Motor Vehicle Registrations Sold by Major Category

Table 20.2 Table 20

Summary of Revenues from Motor Vehicle Tag, Title and Related Items

Table 21 Table 21

Lobby Customers at Southmeadow Facility

Table 23 Table 22

Tax Returns Processed in Department of Revenue

Table 24 Table 23

Tax and Fee Collections by the Enforcement Unit of the Alcohol and Tobacco Division Table 25 Table 24

Alcohol and Tobacco Division Performance Figures

Table 26 Table 25

Revenue from Selective Excise Taxes

Table 27.1 Table 26

Revenue from Business License Fees

Table 27.2 Table 27

Tax Compliance Division Expenditures and Benefits

N/A Table 28

Comparison of Sales Tax Paid to the State Treasury and Sales Tax Distribution

Table 31 Table 29

Refund History by Month

Table 32 Table 30

Net Revenue Collections by Georgia Department of Revenue

Table 33 Table 31

Actual Department of Revenue Spending by Funding Source

Table 34 Table 32

Changes in Major State Tax Revenues: Collections

Table 35.1 Table 33.1

Changes in Major State Tax Revenues: Percentage Changes

Table 35.2 Table 33.2

Revenue Collections

Table 36 Table 34

Trend in Georgia's State Tax Revenues by Major Sources

Table 37 Table 35

78