1. County and City governments

2. County Government
Counties carry out a variety of local programs and laws including:
Collecting taxes
Overseeing elections
Conducting courts of law
Filing official records
Maintaining roads
Providing for welfare of citizens
The Constitution of 1777 established 8 counties; today we have 159 counties
Every county has at least one representative to serve in the General Assembly.
Having a large number of counties gave Georgians more representation in state government and more business in towns.

3. Every county conducts:
Local courts of law
Voter registration and elections
Sells motor vehicle tags
Files records of property ownership
Builds and repairs roads
Probates wills
Administers welfare and public assistance

4. Supplementary powers may include:
Police and fire
Garbage and solid waste disposal
Public health services and animal control
Street and road construction
Parks and recreation
Storm-water and sewage disposal
Water utilities
Planning and zoning
Public housing
Public transportation
Libraries and archives
Terminal and dock facilities and parking
Building, housing, plumbing and electrical codes
Air quality control

5. Elected County Officials and their responsibilities
Position
Responsibilities
Commissioner/Board of Commissioners
Finance programs and pay the salaries of constitutional officers
Establishes police department
County governing authority
Adopt ordinances, resolutions, and regulations related to county affairs
Sheriff
Enforces law
Maintains peace in the county and serves as jailer
Tax Commissioner
Accountant for the county
Receives all tax returns and maintains tax records
collects and pays taxes
Clerk of Superior Court
Record keeper
Maintains records and supervises registration for property transactions
Judge of Probate Court
Oversees property deeds, marriage licenses, guardianships, wills, elections,

6. City Governments

7. City Governments How many cities/towns are located in Georgia? 535
What is the difference between a city and a town?
There is no difference between a city, town and municipality
Explain the function of a municipal chart.
It is basically a city’s constitution
What are some of the municipal powers that a city may provide?
Appropriations and expenditures, contract, emergencies, environmental protection, nuisance abatement (reduction), planning and zoning, police and fire, public transportation, sanitation, streets, taxes, sewer and water.

8. Type
Powers of the Mayor
Powers of the Council
Strong Mayor
Chief executive officer (CEO)
Daily operations
Hire and firing
City budget
Contracts
Makes appointments
Can veto actions of city council
Adopts ordinances and resolutions
May override the mayor’s veto
Weak Mayor
Shares duties with council
Mostly ceremonial w/ few executive powers
Limited role in appointments
Day to day operations
Appoints council committees
Confirm and fire department heads
Council Manager
Ceremonial- day to day operations are conducted by the City Manager
Sets city’s policy
Hires city manager

9. Special Purpose Districts
1. What is a special purpose district?
Government entities created to serve a specific function for the state or community.
They are usually headed by a governing board of non-elected officials
2. Examples of Special purpose districts are:
MARTA
Georgia Ports Authority
Local School Systems
Housing Authorities
Hartsfield Jackson International Airport.
Watch the video on Hartsfield Jackson Airport and find reasons and examples that a special-purpose district is needed.

10. How LOCAL GOVERNMENTS ARE FUNDED

12. Ad Valorem Tax “according to value”
Real Property-land, buildings
Personal Property-cars, boats
Inventoried goods of a business
Intangible goods-real estate notes
Exemptions-public property, places worship, household furniture, personal clothing
A tax based on the value of a transaction or of property; usually paid at the time of transaction

13. Sales and Use Tax
Local Option Sales Tax (LOST)- used to reduce millage rate.
Special Purpose Local Option Sales Tax (SPLOST)-a tax on identified projects; referendum establishes purpose of tax, length of time the tax is in place, and amount of revenue desired.
sales tax for educational purposes (STEP) a one percent sales tax levied by boards of education for educational use only
A tax placed on the purchase, sale, rental, storage, use or consumption of tangible property.

14. A tax placed on public utilities
Franchise Tax
Tax on electric, gas, telephone, cable television and other public utilities
Franchise fees are negotiated between the local government and the franchisee
A tax placed on public utilities

15. A tax paid when purchases are made on a specific good, such a gasoline
Exise Tax
Taxes on alcoholic beverages, insurance premiums, hotel-motel rooms, and rental cars
A tax paid when purchases are made on a specific good, such a gasoline

16. Regulatory Fees Business and professional fees
Mandatory fees that are required for a business or a professional to operate within a county

17. NON-TAX REVENUE

18. Revenues generated from Non-Tax Sources
Federal Grants
Fines, court fees, and costs
Interest earned on idle funds
Service fees on water, sewage, and solid waste collection
911 user fees
Building permit fees
Non-tax sources can generate funds for municipalities and counties to operate

19. Where is the Money Going?
How do we base spending decisions?
How are spending decisions impacted?
Based on the financial needs of the municipalities and the counties.
Social and demographic change
Population age
Personal income shifts
Availability of Funds
Federal Grants
Referendums are voted for by citizens
Economic Influences
Inflation
Economic Downturns
Interest Rates
Competition among local governments