1. Georgia’s local Government Georgia’s local Government
Includes:
2 easy-to-read overview pages about Georgia’s local government, CG6 elements a and b
1 guided notes page to be completed as students read through notes
6 multiple choice review questions
Teacher instructions & Answer Key included
Great for a quick review or sub work!
GSE SS8CG6
GSE SS8CG6

2. Note to teachers
Thank you for purchasing my product! I intended this assignment to be used for a quick lesson, a substitute assignment, homework, or just a regular crunch-time lesson when we get closer to state testing!
These notes can be used either as a whole-group activity or an independent worksheet.
Students should read and annotate the notes on local government.
Students then complete the guided notes page (slide 5) using what they read.
If you like to save paper, I suggest making a class set of the notes (slides 3 and 4) and print slides 7 & 8 back-to-back.
At the end of the lesson, students can individually or as a class go through the multiple choice review questions. Question #5 includes information from the standard CG3 (executive branch), so that standard may require a quick overview when discussing #5.
(Note on fonts: I did embed fonts, but if you’d like to use these fonts on your computer, I purchased rights for KG inimitable original for the titles and KG Blank Space Solid for the text from Teachers Pay Teachers.)

3. Georgia’s Local Government
Origins
Georgia is traditionally an agricultural state, and for this reason counties are an important part in the state’s local government. It is believed that having many smaller counties allowed rural farmers to travel to the county seat (the main town of each county, with a courthouse and jail), conduct necessary business, and return within one day.
Even though Georgia is the 21st largest state, it has the second highest number of counties. Only Texas, which is significantly larger, has more counties!
Georgia began with just 8 counties in 1777.
Today, Georgia has 159 (the maximum allowed by the state constitution) counties and 535 cities. Having such a large number of counties allows Georgia’s citizens to have stronger political representation in Georgia’s General Assembly.
Three Types of local governments
County
Helps the state to administer its programs and maintain state courts
Created to help a rural society function in a similar way to more urban areas
Mainly run by 4 elected county officers
Functions:
Conduct elections, provide courts, maintain roads, administer state programs, provide fire and police service, establish libraries, and contribute to public transportation
City (Municipality)
Established by a municipal charter, which must be approved by the General Assembly
The charter is similar to a constitution in that it gives the authority for the city to exist. Establishes a mayor or council as leadership.
Cities may provide separate police and fire services, conduct separate water and waste management, charge additional taxes, and establish separate school districts.
Special Purpose Districts
Form of local government focused on a particular function
Generally run by boards, or a group of leaders making decisions together
Main purpose is to benefit people and improve an aspect of the community
Examples:
School systems
MARTA
Georgia Port Authority
Hartsfield-Jackson Int. Airport

4. Georgia’s Local Government
County Leadership
Sheriff
Tax Commissioner
Clerk of Superior Court
Judge of Probate Court
County Commissioner
Main jailer for the county
Enforces laws
Ensures peace
Pays taxes for county
Maintains tax records
Receives tax returns
Principal record keeper for the county
Supervises county elections
Oversees legal paperwork like
Marriage licenses
Property deeds
Wills
Adopts ordinances (like laws for cities)
Ensures smooth running of daily operations
Local revenue
Similar to the state level of government, local governments use both tax and non-tax sources of revenue to fund its programs. Spending decisions are made based on the needs of citizens.
TAXES
Excise – tax on specific goods like alcohol and gasoline
Franchise – tax on widely used utilities like telephone, cable, and electricity
Sales – tax placed on consumption of goods or property, often used for improving public spaces and education
Ad Valorem – tax based on the value of an exchange, like purchasing cars or boats
Regulatory Fees – required for business who want to conduct business in a county
NON-TAXES
Court fines, federal grants, permit fees, service fees on utilities (water, gas, etc.)

5. Georgia’s Local Government
How are county governments beneficial for Georgia’s citizens?
Revenue Source
Description
TAXES
NON-TAXES
Municipalities
Leadership:
Additional Information:
What do these three local government structures have in common?
Counties
Leadership:
Additional Information:
Special Purpose Districts
Leadership:
Additional Information:
Think about it: Why might a county increase taxes on its citizens?
What might happen if enough revenue is not collected for a local program?

6. 1. What statement best describes the role of local governments?
A. local governments provide residents with certain services that directly impact their lives.
B. Local governments were created to administer federal programs and initiatives.
C. Local governments fund a variety of projects outside of their jurisdiction (authority).
D. Local governments change excessive sales tax to make up for what the state does not collect.
2. Which of the following best describes special-purpose districts?
A. They are government entities established to place checks and balances on other local governments.
B. They were created to address the specific needs of a community.
C. They are government programs enlisted to collect more local tax revenue.
D. They are the final authority over how ordinance are written and elections are run.
3. Which of the following is an example of a special-purpose district?
A. Mercedes-Benz Stadium in Atlanta B. Coca-Cola headquarters
C. Hartsfield-Jackson International Airport D. Local business that provides polling statistics
4. A mayor is general the leader of a city or municipality. Which position below is the equivalent leader of a county?
A. Sheriff B. Tax Commissioner C. Governor D. County Commissioner
5. How are the positions of sheriff, secretary of state, county commissioner, and attorney general similar?
A. They are all elected members of the executive branch.
B. They are all appointed members of the judiciary.
C. They are all members of the legislative committee system.
D. They are all nominated by citizens, and appointed by the mayor.
6. Which of the following service is provided by local tax payer dollars?
A. street and road construction B. improvements to the Home Depot headquarters
C. building a new space for Sam’s Club D. attracting celebrity talent to increase tourism

7. Georgia’s Local Government Georgia’s Local Government
How are county governments beneficial for Georgia’s citizens?
How are county governments beneficial for Georgia’s citizens?
Municipalities
Leadership:
Additional Information:
What do these three local government structures have in common?
Municipalities
Leadership:
Additional Information:
What do these three local government structures have in common?
Counties
Leadership:
Additional Information:
Counties
Leadership:
Additional Information:
Special Purpose Districts
Leadership:
Additional Information:
Special Purpose Districts
Leadership:
Additional Information:

8. Georgia’s Local Government Georgia’s Local Government
Revenue Source
Description
TAXES
NON-TAXES
Revenue Source
Description
TAXES
NON-TAXES
Think about it: Why might a county increase taxes on its citizens?
What might happen if enough revenue is not collected for a local program?
Think about it: Why might a county increase taxes on its citizens?
What might happen if enough revenue is not collected for a local program?

9. Georgia’s Local Government
How are county governments beneficial for Georgia’s citizens?
County governments allow more citizens to fully participate and be represented in state government. They were originally established to help rural farmers have easier access to government services.
Revenue Source
Description
TAXES
Excise Tax
Alcohol and gasoline
Franchise Tax
Electricity, cable, telephone
Sales Tax
Purchased goods or property
Ad Valorem
Large purchases like a car or boat
Regulatory Fees
For businesses wanting to work out of the county
NON-TAXES
Court fines, federal grants, utility fees, permit fees
Municipalities
Leadership: mayor and/or council
Additional Information:
Est. by a municipal charter
May have separate services like schools, police, and utilities
What do these three local government structures have in common?
City, County, and special purpose districts all may provide services like education, utilities, and police and fire protection.
The programs run by local governments are primarily funded through taxes on citizens.
All services are for the benefit of the public.
Counties
Leadership: county commissioner, sheriff, tax commissioner, clerk of superior court, probate judge,
Additional Information: 159 total. Take care of courts, state programs, roads, utilities, transportation, libraries.
Special Purpose Districts
Leadership: board members
Additional Information: created for a special purpose. Ex: MARTA, school districts, airport
Think about it: Why might a county increase taxes on its citizens? Possible answers: new welfare program, new school building, beautification program, expansion of transportation, or anything else that would increase the local government’s budget
What might happen if enough revenue is not collected for a local program? The local budget would be cut, and cuts would have to be made to a project or program.

10. 1. What statement best describes the role of local governments?
A. local governments provide residents with certain services that directly impact their lives.
B. Local governments were created to administer federal programs and initiatives.
C. Local governments fund a variety of projects outside of their jurisdiction (authority).
D. Local governments change excessive sales tax to make up for what the state does not collect.
2. Which of the following best describes special-purpose districts?
A. They are government entities established to place checks and balances on other local governments.
B. They were created to address the specific needs of a community.
C. They are government programs enlisted to collect more local tax revenue.
D. They are the final authority over how ordinance are written and elections are run.
3. Which of the following is an example of a special-purpose district?
A. Mercedes-Benz Stadium in Atlanta B. Coca-Cola headquarters
C. Hartsfield-Jackson International Airport D. Local business that provides polling statistics
4. A mayor is general the leader of a city or municipality. Which position below is the equivalent leader of a county?
A. Sheriff B. Tax Commissioner C. Governor D. County Commissioner
5. How are the positions of sheriff, secretary of state, county commissioner, and attorney general similar?
A. They are all elected members of the executive branch.
B. They are all appointed members of the judiciary.
C. They are all members of the legislative committee system.
D. They are all nominated by citizens, and appointed by the mayor.
6. Which of the following service is provided by local tax payer dollars?
A. street and road construction B. improvements to the Home Depot headquarters
C. building a new space for Sam’s Club D. attracting celebrity talent to increase tourism