show me the money: finance mueller-county revenues.pdfa. taxation: article ix, section ii, paragraph...
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SHOW ME THE MONEY: FINANCE
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SHOW ME THE MONEY: FINANCE
COUNTY REVENUES
CLINT MUELLER
ACCG LEGISLATIVE DIRECTOR
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A. Taxation: Article IX, Section II, Paragraph 1 and Article IX,
Section IV, Paragraph I of the Georgia Constitution
B. Purpose of County Taxes (O.C.G.A. 48-5-220
C. Special Districts: Article IX, Section II, Paragraph VI of the
Georgia Constitution
D. Fees and User Charges
Legal Authority to Impose
and Collect Revenues
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Licenses, Permits &
Other Regulatory Fees
3%Excise and Special
Use Taxes 5%
Sales Taxes
22%
Intangible and Real
Estate Taxes
2%
Property Taxes
38%
Grants
3%
Service Charges
4%
Other Revenue
10%
Public Utility Systems
and Other Enterprise
Funds
13%
Georgia County Government Revenue
Sources on Average
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A. Property Tax
B. Sales Tax
C. Other Taxes
D. New Taxes
Taxes
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I. Types of Property
a) Real – residential, commercial, agriculture, industrial
b) Personal – business inventory, vehicles, boats, cell
towers, mobile homes
c) Public Utilities, Railroads and Airlines
d) Intangible – recording tax, transfer tax
Property Tax
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II. Tax Cycle
a) January 1 Evaluation Date
b) Valuation and Assessment Notices
1. Methods of valuation
2. Timber
3. Annual Notice
c) Appeals (45 Days)
1. Board of Equalization
2. Binding Arbitration
3. Hearing Officer
Property Tax
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d) Setting the Millage Rate and compliance with Tax Payer
Bill of Rights
e) Digest Approval (August 1)
f) Collections
1. School compensation
2. Installment Billing
3. Penalties and interest
4. Tax sale
Property Tax
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III. Special Assessments
a) Conservation Use Valuation
b) Forestland Protection
c) Ag Preferential
IV. Exemptions
a) Homestead
1. Statewide
2. Floating Homestead
3. Senior
b) Freeport
c) Exempt properties
Property Tax
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1. Local Options Sales Tax (LOST) and Homestead Option Sales Tax (HOST) – Operating Revenue Used to Offset Property Tax
a) Difference Between LOST and HOST
b) Implementation, Negotiation and Repeal
2. Special Purpose Local Option Sales Tax (SPLOST) –Capital
a) Required Steps to Levy the Tax
b) Eligible Projects
c) Allocation between Counties and Cities
d) Termination and Re-imposition
e) Audits and Reports
3. Transportation Special Purpose Local Options Sales Tax (TSPLOST)
Sales Tax
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A. Insurance Premium Tax
B. Business Occupation Tax
C. Financial Institutions Tax
D. Alcoholic Beverage Excise Taxes
E. Hotel / Motel Tax
Other Taxes
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A. Vehicle Title Tax
B. Energy Excise Tax
New Taxes
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A. E-911
1) Landline, VOIP, Wireless
2) Prepaid
B. Franchise Fees
C. Solid Waste Fees
D. Storm Water Fees
E. Building Permit Fees
F. Impact Fees
G. Parks and Recreation
Fees and User Charges
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A. Fines – Set Locally up to Statutory Maximum
B. Forfeitures
1. Federal – U.S. Department of Justice’s Asset Forfeiture
Fund (AFF) has a program called Equitable Sharing
2. State Civil Asset Forfeiture
– Criminal Asset Forfeiture
C. Court Fees
1. County Jail Fund
2. County Law Library
3. Indigent Defense
4. DATE – Drug Abuse Treatment and Education
5. Civil Filing Fees
Fines, Forfeitures and Court Fees
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A. Local Maintenance Improvement Grants (LMIG)
B. Forestland Protection Act Grants (FLPA)
C. Community Development Block Grant
Grants
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Clint Mueller
Legislative Director
ACCG
Revenue & Finance
Tel: (404) 522-5022
E-mail: [email protected]
ACCG
Clint Mueller
50 Hurt Plaza, Suite 1000
Atlanta, GA 30303
Contact Information