TABLE 15
USE A SEPARATE SHEET FOR METRO & COUNTY
TAXATION
Corporate Income Tax/Franchise Tax	State	Local
Rate (range)	6%	6%
Formula (e.g., Sales, Property & Payroll)
Tax is determined by multiplying the corporation's adjustatble taxable income
by the average of the three ratios; property, payroll and sales.
Federal Taxes Deductible
Accelerated Depreciation Permitted (Yes or No)	Yes
Personal Income Tax	State	Local
Rate (Range)	1% - 6%
Earned Income
Unearned Income (e.g., Dividend)
Rate range from 1% to 6% of taxable income. Married person in the 6%
bracket pays $340 plus 6% of their taxable income over $10,000
Local Occupation Tax (Paid by Employee)	Rate	Basis
City Residents
Non City Residents
Local Wage Tax (Paid by Employer)	Rate	Basis
City & County	.80% FUTA - .90% SUTA
Gross Receipts Tax Rate by Type of Business
A)
B)
C)
D)
E)
Sales/Use Tax Rate
	Richmond	Columbia	Burke
State:	4%	4%	4%
Local:	3%	3%	1%
Total:	7%	7%	5%
Sales Tax Rate by Utility:
Electric Power	7%	7%	5%
Natural Gas	7%	7%	5%
Fuel Oil	7%	7%	5%
Water	7%	7%	5%
Sewer	7%	7%	5%
Hazardous Waste Disposal	7%	7%	5%
Telephone Sales Tax Rates (State and local combined)
Local Area	7%	7%	5%
Long Distance In State	7%	7%	5%
Long Distance Out of State	7%	7%	5%
5
Production	Exempt	Exempt	Exempt
Non-Production	Yes	Yes	Yes
Pollution Control	Exempt	Exempt	Exempt
Office Furniture/Fixtures/Equipment	Yes	Yes	Yes
Sales/Use Tax (Yes or No) on	Richmond	Columbia	Burke
Office Building Construction Materials	7%	7%	5%
Industrial Building Construction Materials	7%	7%	5%
Manufacturers' Raw Materials	Exempt
Standard Software	7%	7%	5%
Custom Software	7%	7%	5%
Intangible Property
Describe What is Subject to Tax Rate (e.g., Accounts	No intangible property in the state of Georgia
Receivable, Capital Stock)	"
Basis & Rate	"
Stock Bond Transaction Fee (Yes or No, If Yes, List Rate)	"
Real Property Tax Rates for Jurisdictions Featuring
Major Employment Centers	A	B	C	D	E	F	G
SUBURBAN	Richmond	Columbia	Burke
State	0.25	0.25	0.25
County Maintenance & Operations	6.53	6.63	5.00
County Bonds	0.25	0.07	0
School Maintenance & Operations	18.71	14.76	11.75
School Bond	1.86	3.75	0
Fire Maintenance & Operations	0.62	0	2.3
Total Millage	28.22	25.46	19.30
Assessment Ratio (%)	40	40	40
Effective Rate per $100	1.1288	1.0184	0.772
URBAN
State	0.25		0.25
Urban District Maintence & Operation	9.45		CO. & Maint. Oper 5.00
Suburban District Maintenance & Operations	6.53		School 11.75
Urban District Bonds	0.9
Suburban District Bonds	0.25
School Maintenance & Operations	18.61
School Bond	1.96
Total Millage	37.96		17.11
Assessment Ratio (%)	40		40
Effective Rate per $100	1.518		0.684
State Property Tax Effective Rate per $100
	Richmond	Columbia	Burke
Real Property (land/building)	1.1288 Suburban - 1.518 Urban	1.0184	.772 County - ..684 City
Personal Property (machinery/equipment)	1.1288 Suburban - 1.518 Urban
Subject to Personal Property Tax
Production Machinery & Equipment	Exempt
Non Production Machinery & Equipment	Yes
Pollution Control	Exempt
Inventory
Raw Materials	Exempt
Work in Progress	Exempt
Finished Goods	Exempt
Freeport Legislation	Yes
Applicable to Warehousing	Exempt
Applicable to Manufacturing	Exempt
Goods Stored in a Public Warehouse	Exempt
City/County Option to Allow Freeport (yes or no)	Yes
Office Furniture-Fixtures	No
Computer Equipment	Non-Exempt
Workstations	Non-Exempt
Telephones	Non-Exempt
Furniture	Non-Exempt
Company Vehicles	Non-Exempt
Standard Software	Non-Exempt
Custom Software	Non-Exempt