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Overview of the Georgia

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Presentation on theme: "Overview of the Georgia"— Presentation transcript:

1 Overview of the Georgia
Georgia Department of Revenue Overview of the Georgia Department of Revenue Lynne Riley, Revenue Commissioner Thanks →

2 Atlanta locations Headquarters Century Center I-285
New Employee Orientation New Employee Orientation July 21, 2008 Atlanta locations I-285 Local Government Services, Processing Center, Motor Vehicle Division, South Metro Regional Office, and Warehouse at Southmeadow I-75 Headquarters Century Center I-85 I-20 I-20 I-85 Training & Organization Development Unit NEO 2015 2 Georgia Department of Revenue - Slide Show GSU Site Visit Georgia Department of Revenue 2 2 2

3 11 Regional Offices Rome Gainesville Athens South Metro Atlanta
New Employee Orientation New Employee Orientation July 21, 2008 11 Regional Offices Rome Gainesville Athens South Metro Atlanta Macon Augusta Columbus Savannah Albany Douglas 3 Georgia Department of Revenue GSU Site Visit Georgia Department of Revenue 3 3

4 Responsibilities Alcohol & Tobacco Industry 18,000+ licensees
Statewide Tax Administration 4.5 million taxpayers Alcohol & Tobacco Industry 18,000+ licensees Regulation Motor Vehicle million registrations 4+ mm individual returns processed annually 250,000 businesses file returns (sales, withholding, corporate, etc.) filed and processed annually Big data processor 20 billion 16 billion – State 4 billion – Local Governments Miscellaneous

5 Department of Revenue Strategic Plan
Fair & Efficient Tax Administration For Public Confidence & Compliance Taxpayer Services Safety & Security Workforce Investment Organizational & Operational Efficiency & Effectiveness Modern Technology

6 State Funds $ ,325,217,673 Federal Funds $ ,751,846,068 Other Funds $ ,188,331,684

7 Comparative Summary of Net Revenue Collections
FY '12 FY '13 FY '14 FY '15 FY '16 Appropriated * Tax Revenues: Income Tax - Individual $ ,142,693 $ ,753,712 $ ,966,125 $ ,677,987 $ ,884,056 Sales and Use Tax - General: Sales and Use Tax - Gross $ ,080,239 $ ,051,131 $ ,851,533 $ ,353,350 Local Distribution $ (4,622,932) $ (4,633,195) $ (4,602,785) $ (4,822,300) Adjustments \ Refunds $ (126,960) $ (93,855) $ (78,336) $ (89,638) Net Sales and Use Tax - General $ ,330,347 $ ,324,081 $ ,170,411 $ ,441,413 $ ,593,609 Motor Fuel Taxes: Prepaid Motor Fuel Tax $ ,047 $ ,172 $ ,856 $ ,237 Motor Fuel Excise Tax $ ,564 $ ,278 $ ,021 $ ,185 Total Motor Fuel Taxes $ ,004,611 $ ,450 $ ,016,876 $ ,021,422 $ ,184 Income Tax - Corporate $ ,915 $ ,255 $ ,256 $ ,000,087 $ ,534 Tobacco Tax $ ,123 $ ,448 $ ,349 $ ,055 $ ,934 Alcoholic Beverages Tax $ ,635 $ ,018 $ ,072 $ ,374 $ ,316 Estate Tax $ $ (15,352) $ Property Tax $ ,417 $ ,492 $ ,857 $ ,799 $ ,000 Motor Vehicle - Tags, Titles & Fees $ ,171 $ ,351 $ ,079,628 $ ,166,107 $ ,152,601 Total Tax Revenues - Subtotal $ ,366,289 $ ,675,212 $ ,457,162 $ ,592,422 $ ,554,385 Other Revenues: Other Fees & Taxes $ ,597 $ ,536 $ ,709 $ ,281 $ ,055 Total Taxes and Other Revenues $ ,052,536 $ ,003,992 $ ,883,284 $ ,028,524 $ ,419,289

8 Comparative Corporate Income Tax Collections

9 Comparative Individual Income Tax Collections

10 Sales and Use Tax Revenues by Business Group (Thousands)

11 Selected Income Tax Credits Utilized on Tax Returns
Employer's Credit for Approved Employee Retraining Employer's Job Tax Credit and Mega Credit Manufacturer's Investment Tax Credit Low Income Housing Credit Research Tax Credit Film Tax Credit Land Conservation Credit Qualified Education Expense Credit 2009 23,104,423.83 44,309,916.15 8,692,228.00 45,142,998.44 12,545,034.52 45,209,423.00 4,967,239.18 21,979,420.00 2010 25,896,736.00 65,340,238.38 22,399,663.00 93,055,135.00 9,764,330.00 96,770,773.00 15,359,714.70 28,063,237.00 2011 27,988,069.00 63,759,330.57 58,772,684.00 91,249,749.00 12,424,231.97 137,754,766.25 22,226,432.00 36,636,261.00 2012 23,305,267.00 59,903,097.85 12,927,060.00 73,564,465.00 9,426,193.18 225,940,873.01 54,675,413.00 44,776,463.00 2013 24,732,272.00 70,796,665.36 8,245,728.00 68,090,609.00 11,267,612.11 222,141,657.21 18,727,476.00 41,699,277.00

12 Processing Statistics
2010 2011 2012 2013 2014 2015 Total Returns Processed 6,644,199 7,367,044 6,600,000 6,200,000 6,536,719 7,488,690 Average Cost to Process-Paper $1.5 Avergae cost to Process-Electronic $0.5 Percentage of total tax returns filed electronically 59% 68% 78% 86% 83.08% 85.83% Cost Per year for Paper $4,086,182 $3,536,181 $2,178,000 $1,302,000 $1,659,019 $1,591,721 Cost Per year for Electronic $1,960,038 $2,504,795 $2,574,000 $2,666,000 $2,715,353 $3,213,771 Total Cost $6,046,220 $6,040,976 $4,752,000 $3,968,000 $4,374,372 $4,805,492 Total Returns 2015 7,488,690

13 Telephone Calls Received by Year
Tax 2010 755,958 2011 787,685 2012 966,132 2013 791,506 2014 956,110

14 New Employee Orientation
Compliance Division A staff of professional tax specialists to audit tax accounts and oversee collection actions of: Income Tax Sales Tax Motor Fuel Taxes Alcohol Taxes The compddv Alcohol -Percentage sales at brew pubs (making sure at least 50% food) -confirming wholesalers are remitting proper amount of taxes 14 14 Georgia Department of Revenue - Slide Show 14 14

15 Enforcement Actions Record Liens in County Courthouses
New Employee Orientation New Employee Orientation July 21, 2008 Enforcement Actions Record Liens in County Courthouses Issue Liens against Motor Vehicles Close Businesses Notes: Apply Bank Levies Garnish Wages Seize and Sell Personal Property 15 15 Georgia Department of Revenue - Slide Show GSU Site Visit Georgia Department of Revenue 15 15 15

16 Legal Affairs and Tax Policy Division
New Employee Orientation Legal Affairs and Tax Policy Division Publicize rules and regulations for the Department Research and Analysis of legislation Hold taxpayer conferences Issue policy statements and informational bulletins Issue determinations on exemption-related requests Protest Conferences and Administrative Hearings 16 Georgia Department of Revenue - Slide Show 16 16

17 Taxpayer Services Division
New Employee Orientation Taxpayer Services Division Administers Income, Sales and Use, and Motor Fuel Tax laws Administers DOR licenses, registrations and maintains entity information Maintains taxpayer accounts receivables and payables information Notes:Taxpayer Services Division administers individual income tax, withholding tax, corporate income tax, sales and use tax, motor fuel tax, and motor carrier fuel tax. 17 17 Georgia Department of Revenue - Slide Show 17 17 17

18 The Georgia Tax Center Secure website that allows taxpayers to file returns and pay taxes electronically. Taxpayers can set up notifications when action is taken in regards to their tax return. This allows taxpayers to protect themselves against fraud. Allows businesses and individuals to track the status of their returns and refunds.

19 https://gtc.dor.ga.gov/_/

20 Website: http://gataxtribunal.georgia.gov/
New Employee Orientation Georgia Tax Tribunal The Georgia Tax Tribunal is dedicated to the resolution of disputes between taxpayers and the Georgia Department of Revenue. An autonomous division within the Office of State Administrative Hearings. Their mission is to resolve tax disputes in a prompt, impartial, courteous and thoughtful manner. Website: 20 Georgia Department of Revenue - Slide Show 20 20

21 Alcohol and Tobacco Division
New Employee Orientation New Employee Orientation July 21, 2008 Alcohol and Tobacco Division Licenses & Permits Alcohol Products The Alcohol and Tobacco Division ensures that the State of Georgia collects all taxes and fees which are owed by individuals and businesses and which are subject to Georgia’s alcoholic beverage and tobacco laws and regulations. It provides assistance to taxpayers, license and permits applicants, and others in the areas of alcohol, tobacco and coin – operated amusement machines. Tobacco Products 21 21 GSU Site Visit Georgia Department of Revenue Georgia Department of Revenue 21 21

22 Alcohol and Tobacco Division
New Employee Orientation Alcohol and Tobacco Division Law Enforcement Compliance with Georgia laws and regulations relating to voluntary compliance and enforcement of: - Alcohol beverages -Tobacco products - Motor fuel tax - Motor carriers - Motor vehicle registration - Issuance of citations Also provides assistance to federal, state and local governments and their law enforcement agencies All accurate per ATD Motor Fuel tax division Motor Fuel Investigation Unit formed in 2006 Handle all motor fuel tax and motor vehicle registration monitoring 6 sworn officers Test fuel in vehicles to confirm the taxes have been paid DOR is the only state agency to monitor motor fuel tax Has seen a steady increase in voluntary compliance since inception Ranks in the top 3 in the nation despite being one of the smallest. 22 Georgia Department of Revenue - Slide Show 22 22

23 Alcohol and Tobacco Statistics
FY2010 FY2011 FY2012 FY2013 FY2014 Number of Alcohol Agents 24 42 41 40 32 Alcohol Inspections 3,820 4,749 7,556 5,398 5,617 Alcohol Investigations 1,280 1,336 1,350 1,219 1,122 Alcohol Citations 2,061 1,979 962 707 Underage Alcohol Investigations 4,289 4,331 5,343 3,816 3,673 Underage Alcohol Citations 699 753 617 300 254 Liquor License Still Seizures - 7 2 Tobacco Inspections 3,126 3,939 6,187 3,954 4,454 Tobacco Investigations 36 15 37 Tobacco Citations 123 138 206 114 329 Underage Tobacco 3,372 2,284 2,065 1,339 2,688 Executive Orders 1,749 2,053 2,437 1,039 1,111 Game Inspections 1,413 4,271 3,201 2,191 3,293 Felony Arrests 31 29 26 16 Misdemeanor Arrests 140 228 162 125 130 Dyed Fuel Inspections 4,990 6,760 6,958 7,111 6,838 Dyed Fuel Violations 112 167 155 50 113

24 Alcohol Law Enforcement - Yesteryear

25 Alcohol Law Enforcement - Today
New Employee Orientation Alcohol Law Enforcement - Today While cases have decreased since the end of prohibition, it still shows up today. It is typically found while cooperating with local or federal law enforcement agencies while investigating other crimes. Top and Bottom left-2012 moonshine bust in Lawrenceville 40 gallons Bottom Center-2014 bust in Valdosta 21 gallons of moonshine found. Bottom Right Cedartown ATF arrest had 55 gallons of moonshine, 1.5 lbs of cocaine, 1 lb of meth, .5 lb of marijuana 25 Georgia Department of Revenue - Slide Show 25 25

26 Local Government Services
New Employee Orientation Local Government Services Georgia Certification Programs for County Tax Assessors and Appraisers . . . train, assist and monitor county tax officials to help ensure that the property tax burden is distributed equitably among taxpayers. Notes: 26 26 Georgia Department of Revenue - Slide Show 26 26

27 Local Government Services
New Employee Orientation Local Government Services Unclaimed Property Program Collects from holders any unclaimed property that has been abandoned by its owners, and serves as a custodian of the property until the rightful owners can be found and the property returned Last year DOR distributed over $15 million back to rightful owners DOR website makes it easy Website: Toll Free: 27 Georgia Department of Revenue - Slide Show 27 27

28 Motor Vehicle Division
New Employee Orientation New Employee Orientation July 21, 2008 Motor Vehicle Division Titles Registrations License Plates Insurance Compliance Notes: 28 28 Georgia Department of Revenue - Slide Show GSU Site Visit Georgia Department of Revenue 28 28 28

29 Motor Vehicle Division
New Employee Orientation Motor Vehicle Division Business Units Call Center Vehicle Valuation International Registration Plan (IRP) Lobby Unit (Customer Service) Unified Carrier Registration (UCR) & Permitting 29 Georgia Department of Revenue - Slide Show 29 29

30 Motor Vehicle Division
New Employee Orientation Motor Vehicle Division Dealer Registration Salvage & Title Processing Title Imaging Exam Accounting & Audits Administrative Support Warehouse Management 30 Georgia Department of Revenue - Slide Show 30 30

31 Motor Vehicle Registrations

32 Motor Vehicle – Active Registrations for Georgia Specialty Plates

33 Office of Special Investigations
New Employee Orientation Office of Special Investigations Internal Affairs of the Department All issues involving physical security at facilities Prevention and investigation of crimes/fraud committed against the Department, including: Sales Tax Withholding Tax Income Tax Motor Vehicle Crime – Title Fraud Corporate Tax Criminal Investigations 33 Georgia Department of Revenue - Slide Show 33 33

34 Number of Blocked Returns
Fraud Statistics Fiscal Year Number of Blocked Returns Amount Blocked 2006 32,987 $26,900,000 2007 66,700 $42,000,000 2008 15,884 $16,500,000 2009 28,887 $40,000,000 2010 52,077 $41,000,000 2011 109,884 $71,600,000 2012 162,427 $117,000,000 2013 106,949 $53,800,000 2014 47,314 $33,624,000 2015 65,982 $312,895,381*

35 Fraud Sweep – April 2015 Statewide Operation that targeted fraudulent tax preparers and tax evaders Had been defrauding both State and Federal governments out of hundreds of thousands of dollars, resulting in multiple felony charges

36 OSI Fraud Incidents Taxpayer sought a $94 million state refund. OSI flagged her account and worked with her bank to arrest her as she made plans to deposit her refund check. Used car dealers rolled back odometers in order to raise the value of vehicles and ultimately defraud taxpayers.

37 December 2014 at Southmeadow

38 OSI: Sid Seizure Sid assists in investigations regarding untaxed revenues.

39 New Laws Effective July 1, 2015
HB 170 Revises Excise Taxes on Motor Fuels State Hotel-Motel Fee Annual Fee on Alternative Fuel Vehicles Annual Fee on heavy vehicles Eliminates income tax credit on zero emission vehicles

40 New Laws Effective July 1, 2015
HB 110 5% Excise tax on fireworks sold in Georgia. HB 147 Initial two year registration period for certain vehicles. SB 100 Tag offices may issue a Temporary Operating Permit when a vehicle fails emission inspection. SB 63 New rules for brewery and distillery tours, provisions for on premise consumption and allowance for samples to be taken off-site.

41 New Laws Effective January 1, 2016
HB63 – GA Employer GED Tax Credit - $1M cap HB237 – Extend Angel Investor Tax Credit through 2018 HB308 – Modifies the Historic Rehabilitation Credit HB339 – Extends gaming portion of Film Tax Credit HB464 – Modifies select Conservation Credits HB457 – Watercraft Inventory tax exemption restored

42 TAVT Rate for 2016, 2017, and 2018 HB 386 passed by General Assembly in required DOR to evaluate 2014 TAVT revenues in calendar year 2015 to determine if a rate adjustment is to be made. 2013 TAVT rate = 6.50% 2014 TAVT rate = 6.75% 2015 TAVT rate = 7.00% DOR calculated the TAVT target collection amount at $556M. DOR calculated the TAVT state current collection amount at $838M. DOR issued policy bulletin on August 17th – TAVT rate will remain at 7.00% through 2018. DOR will evaluate revenues again in calendar year 2018.

43 New Rule O.C.G.A Income tax credit cap approval or preapproval periods. Applies to income tax credits issued on a first-come, first-served basis. First day of submission must be a regular business day. Submissions on day the cap is reached will be prorated. Example: SSO credit applications will be accepted starting at 8:00 am on Monday, January 4, If cap is reached that day, all applications will be prorated.

44 House Bill 202 Task Force The task force was established to review current DOR regulations and recommend revisions required to conform to new statutes enacted by HB 202. HB 202 includes significant changes to property valuation and taxation services that are performed by local governments. Task force consisted of DOR personnel, legislators, county officials, and professionals in relevant appraisal and taxation fields.

45 Priority Projects Ahead For DOR
Enhanced Fraud Prevention Initiatives Fraudulent filers & identity theft – national & state efforts Fraud Manager software system acquired Pilot Projects - targeted sales and income tax audits Analysis of ROI for audit staffing and resources DRIVES: GRATIS & Drivers Licensing Systems Modernization Multi year project in partnership with Dept. of Driver Services Systems interface with county tag offices

46 Lynne Riley, Commissioner 1800 Century Boulevard, Suite Atlanta, GA


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