Georgia imposes a tax on individual income that is graduated according to income level and based on the taxpayer's federal adjusted gross income. Your filing status, income level, deductions, credits, and exemptions will all affect the tax owed. However, the maximum tax rate is 6 percent. State tax returns are due no later than April 15 for the previous calendar year, and Georgia does allow credit for income tax paid to other states. For details on income tax in Georgia, contact:
Georgia Department of Revenue
Income Tax Division
404-417-3210
www.etax.dor.ga.gov
Northeast Metro Revenue Office
1800 Century Boulevard NE
Atlanta
404-417-6605
www.etax.dor.ga.gov
Atlanta Regional Revenue Office
4245 International Parkway
Hapeville
404-362-6422
www.etax.dor.ga.gov
Tax Refund Status
404-656-6286
800-338-2389
www.etax.dor.ga.gov
Georgia imposes a 4 percent statewide sales tax, a one percent mass transit tax in Fulton and DeKalb counties only, a one percent Homestead Local Option Tax in DeKalb and Rockdale counties only, a one percent Local Option Tax, a one percent Educational Local Option Tax, and/or a one percent Special Local Option Tax. Tax rates vary but the maximum rate is 7 percent. Sales taxes are imposed on retail sales and certain services at the consumer level. Use taxes are due on purchases made via the Internet or catalog orders where taxes have not been collected by the selling company but the goods are used in Georgia. Use taxes are paid directly to the Department of Revenue.
All real property and all personal property are taxable unless the property has been exempted by law. Property taxes are billed and collected by the County Tax Commissioner. County tax bills include both the fair market value and assessed value of the property. Taxable tangible personal property is assessed at 40 percent of its fair market value. Real property is assessed at the same rate unless otherwise specified. The State offers homestead exemptions to persons that own and occupy their home as a primary residence. Many counties offer homestead exemptions that are more beneficial to the taxpayer than the state exemptions. Homestead exemptions are filed with the county tax commissioner or the county tax assessor's office. For more information or answers to specific questions, contact your county officials.
To register in Georgia, you must be a U.S. citizen, a legal resident of Georgia and the county in which you wish to vote, and at least 18 years of age by election day. Residents may sign up to vote at anytime, but must be registered 28 days prior in order to vote on election day. Georgia citizens have convenient access to several methods of registering to vote including online forms at the Georgia Secretary of State's website. Mail-in forms are available at all county board of registrars' offices, public libraries, schools, and other government offices. "Motor Voter" registration allows residents to register when applying for or renewing a driver's license. Georgia conveniently offers "advance voting," allowing registered voters to cast a ballot in person at the county voter registration office during the week prior to an election. Absentee ballot applications are available online or in-person and by mail from a registrar's office. For answers to specific questions, contact:
Georgia Secretary of State
Elections Division
404-656-2871
www.sos.state.ga.us/elections
Laws pertaining to pet licensing, leashes, and other animal related matters vary from one locality to another. Contact the animal control officer in your municipality or county for details on the rules and regulations in your jurisdiction. In Fulton County, all dogs and cats must have a current vaccination against rabies and pet owners must register their animal with Fulton County Animal Services:
Fulton Animal Services
860 Marietta Boulevard
Atlanta
404-794-0358
www.fultonanimalservices.com
Humane Association of Georgia
1317 Hearst Drive
Atlanta
404-827-0603
www.humaneassociationofgeorgia.org
Hunting and fishing licenses are required by Georgia law, although a free Honorary Sportsman's License is available to Georgia residents age 65 and older. Lifetime licenses are also an option, covering hunting and fishing privileges in Georgia (with the exception of a Federal Duck Stamp) for a lifetime. Applications for these licenses must be mailed in or delivered to one of the Georgia Wildlife Resources offices. Residents and non-residents born on or after January 1, 1961 must successfully complete a hunter education course prior to purchasing a season hunting license. Licenses can be purchased at thousands of retail dealers across the state. They can also be purchased through a toll-free telephone service or online.
Boat registration applications are available from any Wildlife Resources Division office or from most boat dealers, hardware stores, sporting goods stores, or marinas. The temporary certificate on the registration form allows you to operate your boat until you receive your permanent certificate and decal by mail.
Georgia Wildlife Resources
License & Boat Registration
770-414-3333
www.georgiawildlife.com
Online License Service
www.georgiawildlife.com
Telephone License Service
888-748-6887
Metro Atlanta Wildlife Resources Division
General Information
770-918-6400
Fisheries Management
770-387-4821
Game Management
770-918-6404
Natural Heritage
770-918-6411
Nongame Wild
www.georgiawildlife.com