Georgia Studies. Unit 8 Local Governments. Lesson 5 Local Governments. Study Presentation

Similar documents
STATE AND LOCAL TAXES AND SPENDING

Most non-farm jobs in Texas are in the general area of a. manufacturing.

GENERAL FUND TAX SUPPORT 100% 100% 100%

Chapter 14: Taxes and Government Spending Section 4

DEBT STRATEGY REPORT. City of Boise FY 2012/2013 Biennial Budget OVERVIEW

REPORT. Third Quarter Fiscal Year Prince William County, Virginia

The Constitution gives Congress the power to tax.

Budget Initial Public Forum FY16-17 February 22, Town of Chapel Hill 405 Martin Luther King Jr. Blvd.

CITY COUNCIL HEARINGS ON 2017 PROPOSED BUDGET

SPLOST Whitfield County & Municipalities

TOWN OF HUACHUCA CITY Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year

Municipal Budget Process

Chicago s Budget CENTER FOR TAX AND BUDGET ACCOUNTABILITY. Presented by: Ralph Martire Executive Director

Budgeted Funds & Purposes

November 8, Proposals

Budget Initial Public Forum FY Town of Chapel Hill 405 Martin Luther King Jr. Blvd.

CITY OF WAYNE, MICHIGAN

HENRY COUNTY, GEORGIA

CITY OF BOISE FINANCIAL SYSTEM OVERVIEW

General Fund Revenue. General Fund Expenditures

BUDGET SUMMARY FOR WASHOE COUNTY SCHEDULE S-1 GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS PROPRIETARY ESTIMATED

Purpose of LOST SALES AND USE TAXATION. Local Option Sales Tax (LOST) Taxation 101 Larry Hanson City Manager City of Valdosta June 26, /16/2017

Burlington County 2015 Budget Presentation. Board of Chosen Freeholders Meeting

Wyoming County Commissioners Association. County Snapshot

UNOFFICIAL LIST OF PROPOSALS 11/04/ STATE GENERAL INGHAM COUNTY

TOWN OF LILLINGTON FISCAL YEAR (FY) BUDGET MESSAGE

FY 2019 Chairman s Proposed Budget Gwinnett County, Georgia

CRISP COUNTY, GEORGIA

The Corporation of the Town of Hanover Financial Statements For the year ended December 31, 2005

WHEREAS, if the Special Sales Tax is approved by the voters on November 8, 2011, it will be imposed on April 1, 2012; and

CRISP COUNTY, GEORGIA FINANCIAL REPORT

GSCCCA Fines and Fees Division PO Box Atlanta, GA 30359

Committee for the Incorporation of St. George, LLC. January 3, 2018

Expenditures. All Funds Expenditure Summary (Including Operating Transfer Out)

GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS

Department of. Assessment & Taxation

City Council Report 915 I Street, 1 st Floor

CRISP COUNTY, GEORGIA

FY 2016 Annual Financial Report

CITY OF DURAND, MICHIGAN

Recommendation: Management should review their year-end procedures for recording assets and liabilities.

A Look at Voter-Approval Requirements for Local Taxes

City Council Report 915 I Street, 1 st Floor

OFFICIAL BUDGET FORMS CITY/TOWN OF KEARNY. Fiscal Year 2015

Required Supplementary Information Other Than MD&A

Adopted Budget Summary Information Fiscal Year 2019

CITY OF STURGIS, MICHIGAN FINANCIAL REPORT WITH SUPPLEMENTAL INFORMATION SEPTEMBER 30, 2017

I am pleased to present to you the Proposed Budget for Fiscal Year This covers the period of July 1 st, 2017 to June 30 th 2018.

FY 2017 Annual Financial Report

OFFICIAL LIST OF PROPOSALS 08/07/ STATE PRIMARY INGHAM COUNTY

Chapter 5. REMAINING REVIEW FACTORS

FINANCE A POLICY PRIMER

Queen Creek Annual Budget Organizational Structure

The Corporation of the Town of Hanover Financial Statements For the year ended December 31, 2006

Expenditures. All Funds Expenditure Summary. (Includes Operating Transfers Out) HFR Report>

Montgomery s municipal tax levy has minimally changed over the past 6 years (2010 thru 2015)

Town of Winchendon FISCAL YEAR 2017 BUDGET PRESENTATION TO THE BOARD OF SELECTMEN AND FINANCE COMMITTEE. Keith R. Hickey Town Manager

Proposed Public Safety Levy. City of Billings

FY 2009 Annual Financial Report Multi-Purpose Long Form

MICHIGAN DEPARTMENT OF TREASURY UNIFORM CHART OF ACCOUNTS FOR LOCAL UNITS OF GOVERNMENT

Alliance Management Group. Tax Year 2012 Update

FY 2015 Annual Financial Report

California. Comprehensive Annual Financial Report Year Ended June 30, 2017

REPORT. Fourth Quarter Fiscal Year Prince William County, Virginia

FY 2016 Annual Financial Report

FY 2015 Annual Financial Report

Capital Improvements Element

FY 2016 Annual Financial Report

:14 AM HUTCHINSON COUNTY PAGE: 1 APPROVED BUDGET REPORT AS OF: SEPTEMBER 30TH, 2017

HENRY COUNTY GOVERNMENT

City of Stockton Page 1

CITY OF COLDWATER BRANCH COUNTY, MICHIGAN FINANCIAL STATEMENTS JUNE 30, 2006

ORDINANCE NO. AN ORDINANCE OF THE CITY OF HAPEVILLE TO AMEND CERTAIN SECTIONS OF PART II OF THE CODE OF ORDINANCES, CHAPTER 17 FINANCE AND TAXATION,

CITY OF SHREVEPORT 2018 Ad Valorem Tax Renewals

CITY OF ROSEBUD, TEXAS FINANCIAL STATEMENTS AS OF

FY 2016 Annual Financial Report

A New Approach to Public Safety Pension Funding

Georgia Funders Forum June 20, Impact Fees. Georgia s Most Ignored State Law? Bill Ross ROSS+associates

Council District A & B Budget Townhall October 27, 2009

Special Taxing Districts in North Carolina. Kara A. Millonzi Associate Professor of Public Law and Government UNC Chapel Hill School of Government

CAPITAL FUNDS 2015 Budget

City and Borough of Juneau FY06 Budget

THE CORPORATION OF THE TOWN OF MIDLAND BY-LAW

2018 BUDGET PUBLIC MEETING

PROPERTY ASSESSMENT AND TAXATION

RE: Compliance Form 4886 for City of South Lyon, MI Transparency & Accountability

Floyd County, Georgia Report Of Independent Certified Public Accountants In Accordance With Government Auditing Standards

FY 2016 Annual Financial Report

This budget contains 21 governmental fund types with estimated expenditures of $10,874,973 1 proprietary funds with estimated expenses of $3,620,500

Questions to consider

Our Commonwealth: A Primer on the Kentucky State Budget

ORDINANCE NO. 701 (Adopting FY Budget)

FY 2017 Annual Financial Report

Staff Presentation to the House Finance Committee March 7, 2019

ESSEX COUNTY, VIRGINIA, ADOPTED BUDGET FISCAL YEAR

Utilities and Facilities Planning and Capital Budgeting and Programming

SPLOST Update. March 24, Lula. Gillsville

GLYNN COUNTY ADMINISTRATION 1725 Reynolds Street, 3 rd Floor, Brunswick, Georgia (912)

FY 2018 Budget Resolution Summary Gwinnett County, Georgia

ELECTED OFFICIALS F-1

Transcription:

Georgia Studies Unit 8 Local Governments Lesson 5 Local Governments Study Presentation

Lesson 5 - Local Governments ESSENTIAL QUESTION Why do local governments collect and use taxes? Why are there different forms of local governments?

County Governments Local Governments provide services and protections to people who live in particular counties or cities. After the American Revolution, Georgia s Parishes became counties. Counties serve as ways for people to be represented in state government. Through the sheriff, counties act to protect people. County Governments Build and maintain roads, control licenses for cars and trucks, run Georgia s welfare programs, and have court systems. Today, there are 159 counties in Georgia. Each county has a probate court, a magistrate court, and a juvenile court

Municipal Governments Georgia has approximately 600 cities and towns, also called municipalities. Municipalities have charters (similar to constitutions) that form and structure the municipality s government, and define the municipality s boundaries and powers. Municipal governments elect officials and provide services for cities and towns. Services include police and fire protection, garbage collection and disposal, street and road construction, public housing, public transportation, libraries, electric or gas utility services, and street lighting.

Forms of Municipal Government Unlike Georgia s county governments (which are standard across the state) Municipal governments come in different forms. In all forms residents elect members to a city council (the legislative branch). The forms differ according to the make-up of the executive branch. Forms of Municipal Government: Weak Mayor-Council Has a weak mayor. Mayor is elected by the voters, but has no special executive powers (no power to veto, choose committee members, or overriding say in the budget). Strong Mayor-Council Has a powerful mayor. Mayor is elected by voters in the city and can veto legislation passed by the city council. The mayor can also choose people to run the city s services and runs the city s budget. Council-Manager The city has a City Manager (head of the Executive Branch). The City Manager decides who is in charge of city services and runs the city s budget. In this form, the mayor is a member of the legislative branch like the rest of the city council.

Special-Purpose Governments Special-Purpose Districts Created by city and county governments to accomplish a specific task. The following are some special-purpose governments in GA: Development Authorities Create jobs and increase business in specific counties. Downtown Development Authorities Maintain and rebuild the downtowns of cities. Recreation and Parks Authorities Maintain and develop land for parks and recreation areas in counties. Housing Authorities Manage housing options in counties.

State Revenue All governments require money. The money that governments bring in is called revenue. There are several ways that the state of Georgia and its local governments raise revenue. Taxes Required payment to a government by a person or business. Taxes are the largest source of revenue for Georgia. 4 Main Types of Taxes: Income Tax Tax on money earned by people or businesses. Corporate Tax Flat rate taxes based on the money a company makes in Georgia. Collected only by states, not by local governments. Sales Tax Tax levied on most retail goods and services. Collected by state and local governments. Property Tax Tax placed on property such as land, homes, cars, boats, and business inventory.

Other Revenue Sources and the State Budget There are other types of revenue raised from non-tax revenue sources. The largest non-tax revenue source for Georgia is the state lottery. Other sources include entry fees to state parks, and license fees for driving and hunting. The federal government can also add to state and local funds. Federal money comes in the form of grants and can be used for many things including building airports, preserving historical sites, and improving areas with poor economies. The governor submits a budget (the plan of how the state s revenue will be spent) to the state legislature. This budget is then modified by legislators. It is then signed by the governor, who can veto items in the budget. The budget can later be changed in spending exceeds the revenue.