Atlanta, Ga. 30339-5948 

Tel: 770.818.0000 

fax: 770.937.9960 

www.fmglaw.com 

December 8, 2015 

VIA FIRST CLASS MAIL & 

EMAIL ADDRESSED TO : Byron.K.Huffman@faa.gov 

Mr. Byron Huffman 

Acting Director 

Office of Airport Compliance and Management Analysis 

Federal Aviation Administration 

800 Independence A venue, SW 

Washington, DC 20591 

jhancock@fmglaw.com 

Re: Clayton County Government, Clayton County Public Schools, and the Cities of 

Forest Park, Riverdale, Lovejoy, Morrow, Lake City, Jonesboro and College Park 

Aviation Fuel Tax Revenue Use Action Plan in Response to Federal Aviation 

Administration 2014 Policy Amendment 

Dear Mr. Huffman: 

Please find enclosed the Aviation Fuel Tax Revenue Use Action Plan submitted by the 

Clayton County entities. If you should need additional information or have questions, please do 

not hesitate to contact me. 

Very truly yours, 

JRH/vlh 

enclosure 
Honorable Jeffrey E. Turner (w/enclosure) 

Dr. Pam Adamson (w/enclosure) 

Honorable Jack Longino (w/enclosure) 

Honorable David Lockhart (w/enclosure) 

Honorable J.B. Sowell (w/enclosure) 

Honorable Joy Day (w/enclosure) 

Honorable Bobby Cartwright (w/enclosure) 

Honorable J.B. Burke (w/enclosure) 

Honorable Evelyn Wynn-Dixon (w/enclosure) 

Christie Barnes, Esq. (w/enclosure) 

Steven Fincher, Esq.(w/enclosure) 

L 'Erin Barnes, Esq. (w/enclosure) 

1485303 _l_DOCX 
I. Introduction 

On November 7, 2014, the Federal Aviation Administration ("FAA") published a final 

amendment to the FAA Policy and Procedures Concerning the Use of Airport Revenue, Docket 

No. FAA-2013-0988, 79 Fed. Reg. 66,282 (Nov. 7, 2014) (hereinafter "FAA Policy"). The 

policy amendment requires that State and local taxes on aviation fuel be subject to the airport 

revenue use restncttons. Those restrictions, under Federal law, provide in part that airport 

operators that have accepted Federal assistance must use airport revenues only for airport-related 

purposes. The statutory revenue restrictions also apply to certain State and local government 

taxes on aviation fuel, as well as to revenues received directly by an airp01i operator. The FAA 

has required that State and local govermuents prepare a plan of action that will document how 

State and local governments will comply with the FAA Policy. 

The Clayton County, Georgia Government, Clayton County Public Schools and the 

Clayton County Cities of College Park, Forest Park, Jonesboro, Lake City, Lovejoy, Morrow and 

Riverdale (collectively and hereinafter referred to as the "Clayton County Entities") submit this 

Action Plan as local jurisdictions impacted by the FAA Policy. The Hartsfield-Jackson Atlanta 

International Airp01t (hereinafter "H-JAIA"), ovmed and operated hy the City of Atlanta, lies 

wholly outside of the City of Atlanta's jurisdiction but principally within Clayton County. It is 

widely considered the busiest airport in the world with more than 95 million passengers 1• 

Given the outstanding passenger traffic, it is believed H-JAIA nears 1 billion gallons 

annually with jet fuel sales 2 The Clayton County Entities collect local taxes on aviation fuel that 

do not qualify for grand fathered status but, per the FAA Policy, are required to be transitioned to 

full compliance. These local taxes that are not grandfathered are the Local Option Sales Tax 

(LOST) enacted in 1994 and the Education Local Option Sales Tax (ELOST) enacted in 1997. 3 

Specifically, Clayton County Government imposes a LOST on aviation fuel; Clayton County 

Public Schools imposes an ELOST; and the seven cities that make up Clayton County share in 

the distribution of the LOST in accordance with O.C.G.A. § 48-8-80 et al. This state and local 

1 According to the Airport Council International ("ACI"), the only global trade representative of the world's 

airports, ACI calculated H-JAIA's passenger traffic to be 96,178,899 passengers in year 2014. This is a 2% increase 

from the 94,430,785 passengers traveling through H-JAIA in 2013. ACI trends H-JAIA, based on passenger traffic, 

to be the busiest airport in the world since 2000. 

2 Jet fuel sales are compiled from airport records maintained by H-JAIA but do not include the sales prices collected 

in such transactions, which are critical for sales and use tax purposes. See O.C.G.A. § 48-8-30(b)(l) (taxes are 

imposed on the sales price of a retail purchase). H-JAIA does not track or compile such data. 

3 The County-wide Special Purpose Local Option Sales Tax ("SPLOST") enacted in I 993 exempts aviation fuel. 

1 
of offsets and in-kind services provided to H-JAIA. 

II. Discussion of the Local Taxes 

The State of Georgia Aviation Fuel Tax Use Compliance Plan ("the State Plan") shared 

with the Clayton County Entities makes reference to "Local Government Airpm1 Sponsor Plan". 

However, that reference is intended for federally eligible and obligated general aviation airports 

under the State Block Grant Program administered by the Georgia Department of Transportation 

("GDOT"). The State Plan indicates "the Local Government Airport Sponsor Plan does not cover 

Georgia's seven commercial airports". The State Plan goes on to say "these commercial service 

airports in Albany, Atlanta, Augusta, Brunswick, Columbus, Savannah and Valdosta will be 

responsible for submitting their plans or notifications to local taxing authorities directly to the 

FAA" (as previously noted the Atlanta airport is principally located in Clayton County, Georgia 

and not in the corporate limits of the City of Atlanta). 

The State Plan includes a list of all local taxes (see Exhibit "A", pages 2 and 3). 

Appendix B, page 7 of that Exhibit lists the local sales taxes enacted in Clayton County and the 

dates such sales taxes were enacted. Note that the Local Option Sales Tax or LOST was enacted 

April 1, 1994 and the Education Local Option Sales Tax or ELOST was enacted July 1, 1997. 

These sales taxes do not exempt aviation fuel sales fi·om taxation and are not eligible for 

grandfather consideration as provided by the FAA Policy as they were not in effect on December 

30, 1987. The enactment of local option sales tax in Clayton County has been done pursuant to 

State Law at Official Code of Georgia Annotated ("O.C.G.A.") § 48-8-84 (LOST created by 

resolution of counties and municipalities and voter referendum) and § 48-8-141 (ELOST created 

by local resolution and voter referendum). The Georgia Department of Revenue collects and 

administers sales and use taxes on behalfofthe 159 counties in Georgia. 

In a communication to the FAA dated January 21, 2014 (see Exhibit "B", page 5) the 

State of Georgia detailed the challenges and sanction risks present for the City of Atlanta and 

local County taxing authorities under the FAA Policy. Those expressed challenges and sanction 

risks relate to the position of Atlanta as an airport sponsor and the County as a non-sp<'nsor with 

taxing authority, however, the newly imposed FAA use restrictions also conflict with existing 

use restrictions imposed pursuant to state law authorization for the local taxes. 

As previously mentioned, the State Plan does not address compliance matters related to 

taxing authorities that do not have a direct governmental affiliation to an airport. Accordingly the 

acknowledgement by the State of Georgia of the challenges and sanction risks existing for the 

City of Atlanta and the Clayton County Entities has not been addressed in the State Plan through 

a commitment to undertake the legislative process to address those challenges and risks. In 

2 
Georgia Airport Sponsors addresses the status of the quantification of the amount of State and 

local tax collections stating "the most important element of the Plan will be quantifying the 

amount of State and local tax collected on aviation fuels at an airport. The Georgia Department 

of Revenue will produce an annual report that will list the state and local taxes on aviation fuels 

for each county." The transmittal letter goes on to say" we anticipate the first annual rep011 will 

be available on October 15, 2016 for the preceding fiscal year covering the period of July 15, 

2015 to June 30, 20 16" (see Exhibit "A", page 1.) 

Prior to the preparation of the State Plan, the January 21, 2014 public comment by the 

Georgia Department of Law on Proposed Policy and Procedures Concerning the Use of Airport 

Revenue; Proceeds fi·om Taxes 011 Aviation Fuels, indicated "at the present time, vendors in 

Georgia collect and report sales tax on their total gross taxable sales and do not break down or 

segregate by product when reporting their sales to the State." The comment letter went on to 

point out that only vendors filing sales tax returns for Clayton County must segregate sales of jet 

fuel (see Exhibit "B", page 5). 

The Clayton County Entities have discussed the matter of aviation fuel sales with State 

and H-JAIA officials and investigated the matter of sales of aviation fuels in Clayton County 

through Open Records Act requests as provided by the Georgia Open Records Act (O.C.G.A. 

§50-18-70) and determined that the lack of coordinated airport and State tracking systems that 

account for aviation fuel inventory and sales at H-JAIA makes any calculation of financial 

impact to the local taxing jurisdictions of requiring an aviation use of local sales taxes at this 

time very difficult, if not impossible, to detennine. Accordingly, the action item for the Clayton 

County Entities is to continue to be diligent in seeking to obtain verifiable data related to the 

taxpayers and collections from such taxpayers who have taxable aviation fuel sales transactions 

in Clayton County. 

IV. Legal Limitations and Challenges 

There has been wide spread recognition that there are legal impediments for the State and 

local governments to comply with the FAA Po !icy. Delta Air Lines, Inc. in its comments on the 

Notice of Proposed Clarification of Policy and Procedures Concerning the Use of Ai1port 

Revenue; Proceeds fi'om Taxes on Aviation Fuel states "in some cases, a state or local 

government may not be able to comply with federal law as a matter of!ocallaw (e.g. where local 

law does not permit the use of certain taxes on aviation fuel in accordance with federal law)" 

(see Exhibit "C"). 

In the public comments made by the Georgia Department of Transpmiation and Georgia 

Department of Revenue on Notice of Proposed Clarification of Policy and Procedures 

3 
address legislatively or otherwise" (see Exhibit "B", pages 5 and 6). 

The use of all of the local tax collections cited above are subject to restrictions specified 

in the respective articles as indicated below. As previously noted, the Local Option Sales Tax or 

LOST and the Education Local Option Sales Tax or ELOST are not eligible for grandfather 

treatment under the FAA Policy. 

Georgia Local Option Sales Tax- O.C.G.A. § 48-8-89 

Education Local Option Sales Tax- O.C.G.A § 48-8-121 

Special Purpose Local Option Sales Tax- O.C.G.A. §48-8-143 

Under the FAA Policy, the Clayton County Entities could be sanctioned by the FAA even 

though the collection of these taxes are auth01ized by State Jaw and if the local governments turn 

over the collection of taxes on aviation fuel to H-JAIA, the State could take action against the 

local governments if the tax collections are used for purposes not specified in the authorizing 

statutes. In addition, if the State determines that aviation fuel tax transactions should be exempt 

from local sales taxes altogether, thereby handing a windfall over to the airlines, such action 

would require approval by two-thirds of the members elected to each branch of the General 

Assembly in a roll call vote and by a majority of the qualified electors of the state voting in a 

referendum thereon (Georgia Constitution, Article VII, §2, 'l! II). 

The Clayton County Local Option Sales Tax is authorized for collection tlu·ough 2022, 

was approved through voter referendum and has a collections distribution certificate executed by 

the County and all the Clayton County cities and filed with the Georgia State Department of 

Revenue (see Exhibit "D"). The Clayton County Public School's Education Local Option Sales 

Tax was authorized by referendum to be collected through 2019 and any reauthorization would 

be subject to the use restrictions previously discussed. Both of these State sanctioned collection 

periods go beyond the dates for compliance with the FAA Policy. 

The Clayton County Entities are collectively and individually handcuffed, so to speak, by 

the absence of collaboration to date with H-JAIA, the absence of any capacity to change existing 

use restrictions tied to referendum authorized tax collection on aviation fuel transactions and 

absence of any consideration in the State Plan to address issues related to legal restrictions. 

The Clayton County Entities tlu·ough this submission to the FAA and actions at the State 

level will continue to work to avoid the imposition of sanctions for fuilure to comply with the 

FAA Policy. 

4 
Entities are unable to provide direct funding to H-JAIA. However, the Clayton County Entities 

provide significant in-kind serv1ces to the airpmt and it's concessionaires, airlines and 

passengers ("Airpmt PaJties"). 

The FAA has made it clear in their responses to the State of Georgia (see Exhibit"!") and 

the State of Michigan (see Exhibit "J") that offsets are permitted. Accordingly, the Clayton 

County Entities are evaluating offsets for the exempted taxes against fuel tax revenue. In 

addition, the value of quantifiable in-kind services will be considered as an offset against fuel tax 

revenues. 

The Airpo1t Pmties receive benefit fi·om the vast maJonty of normal governmental 

services provided by the Clayton County Entities. Specifically, although ail:port prope1ty is 

exempt fi·om zoning, the zoning of all propeJties lying outside of the airport is impacted by it's 

proximity to the airport and zoning authorities must take into consideration height restrictions, 

property uses that may be impacted by noise and other factors in determining appropriate zoning 

of those parcels. First responder police services at H-JAIA are provided by the City of Atlanta, 

however, Clayton County, at the request of the City of Atlanta, has entered into a Mutual Aid 

Agreement to provide police services at the airport. (see Exhibit "E") It is our understanding that 

the Mutual Aid Agreement was required to satisfy FAA requirements. The same applies to Fire 

and EMS services. (see Exhibit "F") In addition, since all traffic entering the airport from the 

south, east and west must come through Clayton County, response to traffic accidents involving 

traffic traveling to and from H-JAIA in those directions is the responsibility of the Clayton 

Entities police and fire departments. Further, all air traffic flying into or out ofH-JAIA from the 

east or south on the 51h runway traverses airspace located over Clayton County. In the event of a 

crash or other emergency resulting from air travel in the county, Clayton County Entities police, 

fire and EMS would be the first responders. 

Clayton County is presently involved in a Sixty Five Million Dollar (S65,000,000) road 

improvement project involving CW Grant Parkway which is the entrance to the International 

Tenninal at H-JAIA. The majority of the funding for this project comes from the 2009 SPLOST. 

This project will greatly improve access to H-JAIA for travelers coming from the east and south. 

In addition, the City of Atlanta owns the majority of the property in the area of this road 

improvement project. Aviation fuel is specifically exempted from the 2009 SPLOST. 

All criminal charges arising at H-JAIA are prosecuted through the courts in Clayton 

County. These charges require involvement by the clerk's offices of the Magistrate Comt, State 

Court or Superior Court depending upon the nature of the charge. In each instance either the 

Solicitor General's office or the District Attorney's office is required to prosecute the charges 

and the judges in the Magistrate Comt, State Court or Superior CouJt must adjudicate each 

5 
It is clem· from their previous filings with the FAA that although both H-JAIA and its 

most significant airline tenant Delta understand that H-.TAIA is located within the corporate 

limits of Clayton County and the City of College Park, they appear to believe that they have no 

obligation to provide support for the normal governmental services traditionally funded by ad 

valorem taxes and from which they benefit. H-JAIA has sought exemptions for all taxable real 

and personal prope1ty owned and used by the City of Atlanta. 

The cunent assessed fair market value of real property owned by the City of Atlanta and 

located at H-JAIA is S7,324,541,061 and the taxes on that prope1ty would be S279,214,515. In 

addition, the City of Atlanta has concessionaire agreements with private companies to allow 

them to operate within H-JAIA. The taxes on those interests exceed $8,000,000.00. The Clayton 

County Entities continue to tax those interests. However, as evidenced by the letter ofNovember 

17,2015 from Miguel A. Southwell, Aviation General Manager at H-JAIA, a copy of which is 

attached hereto as Exhibit "G", H-JAIA contends that those interests should not be taxable and 

encourages the concessionaires to join them in attempting to avoid taxation of those interests. 

As noted previously, Clayton County Entities have not been provided the amount of fuel 

tax revenue derived from the sale of aviation fuel at H-JAIA, however, we are comfortable that 

the revenue does not approach the value of the in-kind services and offsets for ad valorem tax 

exemptions which H-JAIA receives. 

There are other potential offsets to consider that will be quantified by the Clayton County 

Entities such as those mentioned by the State in a letter of inquiry dated January 15, 2015 (see 

Exhibit "H") related to the use of a State appropriation fi"om its General Fund. In addition to that 

potential offset, General Funds used by the City of College Park to suppmt the capital and annual 

operational costs of the AIL Skytrain that connects H-JAIA to the rental car center, proprietary 

operations conducted by H-JAIA that do not pay occupation taxes to Clayton County or College 

Park, occupation taxes related to the proprietary water services provided to H-JAIA through the 

City of Atlanta Department of Watershed Management, expenditures for law enforcement 

resources made by Clayton County Public Schools that are an integral part of Homeland Security 

planning and preparations and the offsets discussed in Section VI of this Plan. It should be noted 

that the list of proposed offsets is not exclusive and further acceptable off sets may be later 

identified and submitted to the FAA for consideration. 

It is the express desire of the Clayton County Entities to retain the value of aviation fuel 

taxes via permissible offsets and quantifiable in-kind service amounts. 

6 
several airfield and te1minal projects. 

The development program related to these 1999 Master Plan projects significantly 

impacted the population and revenue models of both College Park and the County (see maps 

attached as Exhibits "K" and "L") as the land required for these projects was acquired through 

expansion of the Airport footprint within College Park and the County. The expansion altered 

ground transportation patterns, requiring major changes in I-85 and I-285 and introduced 

airplane noise pattems within College Park and the County that had not existed prior to the 

completion and use of Runway 10-28. 

Now H-.TAIA is completing another Master Plan that identifies the H-JAIA's 

development path through year 2030. As the Clayton County Entities understand the plan, the 

capital projects will be in the Clayton County space and call for the relocation of cargo 

operations, construction of new taxiways, a sixth runway, operational facility relocations, 

runway reconstruction and other airfield and terminal projects. This latest expansion plan comes 

during a time when College Park and the County, as well as other Clayton County local 

governmental entities, will not only lose local prope11y tax and enterprise fund operation 

revenues as a result of the H-JAIA expansion but are at risk of losing local sales tax revenues on 

aviation fuel sales collected in the County as well. In effect, the Clayton County Entities are 

being put in the position of potentially funding H-.TAIA development and expansion projects 

using local sales taxes that for approximately two decades have been dedicated without objection 

to the suppo11 and maintenance of public schools, local capital projects and rollback of local 

property tax rates. 

The Clayton County Entities believe that the FAA Policy fails to consider the impact the 

restricted use of taxes on aviation fuel has on the Clayton County Entities as local airp011 nonsponsors who impose such taxes and at the same time suffer losses in tax base, population and 

other enterprise fund revenues related to Airport development and expansion. Accordingly, the 

Clayton County Entities' Action Plan includes the use of "offsets" or amounts equal to the tax 

amounts collected on aviation fuel for the purpose of compliance with the FAA Policy. The 

Clayton County Entities intend to develop a methodology to accurately determine the one-time 

financial impact and on-going financial impact the loss of tax base, population and enterprise 

fund revenue has on the respective Clayton County Entities. The amounts detennined would be accounted for on a "cumulative basis", that is offset amounts calculated in any given year in 

excess of aviation fuel tax amounts collected would carry over to the following year(s). 

We believe and contend that the costs related to H-JAIA development and expansion 

capital projects that involve the acquisition of land and other assets within the respective Clayton 

County Entities political jurisdictions should include consideration for the one-time and on-going 

7 
Clayton County Georgia Govemment 

Clayton County Public Schools 

City of Forest Park, Georgia 

City of Riverdale, Georgia 

City of Lovejoy, Georgia 

City of Morrow, Georgia 

City of Lake City, Georgia 

City of Jonesboro, Georgia 

City of College Park, Georgia 

8 
(SEAL) 

y

y, 

g

r 
Attest: Board of Education Clayton County. Georgia 

Superintendent 

~-1adJ 

Dr. Pam Adam::;on, Chair 
CityofMon:~~Georgia / 

' ()> ce: !(~-- 0 

Attest: 

City Jerk JB Burke, Mayor 

Approved as to forn1: 

City Attorney 
Attest: 

City Clerk Jack Longino, Mayor 

Approved as to form: 

City Attorney 
Attest: City of Forest Park, Geo~i~ /U_~Seal 

City Clerk 

AppLCity Attorney 
Attest: City of Lake City, Georgia 

Y.t1r: 

City Clerk J. B. Sowell, Mayor Pro Tempore 

Approved as to form: 

City Attorney 
City of Jonesboro, Georgia 

__ Seal 

City Clerk 

Approved as to form: 

City Attorney 


On November 7, 2014, the Federal Aviation Administration (FAA) published a final amendment to its 

policy on Federal requirements for the use of proceeds from taxes on aviation fuel (78 FR 69789, 

November 21, 2013), (79 FR 5318, January 31, 2014). The action adopted an amendment to FAA's Policy 

and Procedures Concerning the Use of Airport Revenue published in the Federal Register at 64 FR 7696 

on February 16, 1999 ("Revenue Use Policy"). The action confirmed FAA's long-standing policy on 

Federal requirements for the use of proceeds from taxes on aviation fuel. Under Federal law, airport 

operators that have accepted Federal assistance may use airport revenues only for airport-related 

purposes. State and local taxes on aviation fuel are subject to the FAA airport revenue use 

requirements. The statutory revenue use requirements apply to certain State and local government 

taxes on aviation fuel, as well as to revenues received directly by an airport operator. The amendment 

to the Revenue Use Policy formally adopted FAA's interpretation of the Federal requirements for use of 

revenue derived from taxes on aviation fuel. 

As a requirement of the policy amendment~ an airport sponsor or state government submitting an 

application under the Airport Improvement Program must provide assurance that revenues from State 

and local government taxes on aviation fuel will be used for aviation/airport-related purposes. These 

purposes include airport capital and operating costs1 and State aviation programs. The policy 

amendment applies prospectively to use of proceeds from both new taxes and to existing taxes that do 

not qualify for grandfathering from revenue use requirements. Taxes on the sale of aviation fuels that 

are grandfathered are defined as those enacted and in use on or prior to December 30, 1987. For 

existing taxes that do not qualify for grandfathering, the FAA will allow up to three years to transition to 

full compliance but not later than December 8, 2017. 

FAA is also requiring by this amendment that State and local governments prepare an action plan that 

will document to the FAA how States and local governments will comply with this amendment. The 

action plan should detail the process necessary to develop reporting requirements and tracking systems 

for discrete information on State and local aviation fuel tax revenues. The plan may include a reasonable 

transition period, not to exceed three years, during which the FAA would agree, in an exercise of its 

prosecutoria/ discretion 1 not to take adverse action against a non-sponsor State or local government. 

State and local governments are required to submit their action plans to the FAA within a year of the 

effective date of the notice which will be December 8, 2015. 

Georgia's Compliance Perspective 

The Georgia Department of Transportation (Department) has interest to comply with the policy 

amendment as it directly receives federal funding for aviation system planning purposes and also is a 

Federal Block Grant State. The Block Grant Program contracts the FAA's responsibility for the Airport 

Improvement Program for general aviation airports directly to the Department charging it with 

compliance efforts related to federal requirements. The Department, through its Aviation Program 

distributes federal funds to airports and enforces federal requirements as required by contract 

obligations. The policy amendment has significant implications for the Department to ensure the State's 

EXHIBIT Page 1 Georgia Department of Transportation FAA Fuel Tax Revenue Use Policy Compliance Plan 

I \\A" 
service airports. These commercial service airports in Albany, Atlanta, Augusta, Brunswick, Columbus, 

Savannah and Valdosta will be responsible for submitting their plans or notifications to the local taxing 

authorities directly to the FAA. Local Government Airport Sponsors may opt out of the Local Plan below 

and submit their own Plan directly to the Department and FAA as long as the policy requirements are 

met. 

Coordination Among State Agencies 

The Department has coordinated with the Georgia Department of Revenue, Governor's Office of 

Planning and Budget and the State Attorney General's office to develop this action plan. Information 

provided by the Department of Revenue in Appendix A contains a historical listing of all State and local 

taxes and the date they were enacted to determine applicability for inclusion in this action plan. 

Appendix B contains a listing as of October 2015 of all state and local taxes currently being levied. 

Generally the following types of taxes can be levied on aviation fuels in Georgia: 

Jet A Fuel (for turbine engines) 

State Taxes 

Sales Tax on the Retail Price passed in 1951* 3% Sales Tax on the Retail Price passed in 1989 1% 

*Not Subject to FAA Aviation Fuel Tax Revenue Policy since it was enacted prior 

to 1987. 

Local Taxes 

The following are typical local sales taxes which may be enacted as a percentage 

of retail sales: 

• Local Option (LOST) 1% 

• Education (ELOST) 1% • Special Purpose (SPLOST) 1% 

(SPLOST tax is exempted in Clayton County) 

• MARTA (grandfathered in Fulton and DeKalb 

but not in Clayton County) 1% 

• Homestead 1% 

• Other (i.e. Municipal) 1% 

Avgas (for piston engines) 

State Taxes 

Motor Fuel Tax $.01 per gallon 

Local Taxes 

Georgia Depaitment ofTransportatiOil 

FAA Fuel Tax Revenue Use Policy Compliance Plan Page 2 
and DeKalb but not in Clayton County) 1% 

• Homestead 1% • Other (i.e. Municipal) 1% 

As mentioned above, the FAA Policy Clarification for Aviation Fuel Tax Revenues provides taxes may be 

grandfathered if enacted prior to December 30, 1987. In 1951 Georgia's first State sales tax was enacted 

at rate of 3% which is grandfathered according to the FAA Policy Amendment. The Tax Code section for 

imposing the 3% State sales tax was under former Georgia Code Section 91A-4502 and enacted as Ga. L. 

1951, p. 360. That Code Section is now codified at O.C.G.A. 48-8-30. In 1989 the State sales tax 

increased by 1% for a current total of 4%. The 1% State sales tax enacted in 1989 is subject to the FAAs 

Aviation Fuel Tax Revenue Policy. 

State of Georgia Action Plan 

The Georgia Department of Revenue {DOR) is charged with implementing the state tax code, providing 

data and monitoring tax issues of the State. On July 1, 2015 the DOR implemented new tax reporting 

requirements for State and local taxes on aviation fuels. These new requirements will enable the State 

to annually track and report on a statewide and county by county basis the amount of State and local 

tax revenues collected that are subject to the FAA policy. An annual report, based on the state's fiscal 

year beginning in July and ending in June, will be produced by the DOR not later than October 15'" each 

year beginning in 2016 and list the total annual amount of local aviation fuel tax collection for each 

county and list the total amount of State sales tax and State motor fuel tax collected on aviation fuels. 

Local taxes on aviation fuels will be reported at a county level and not by the delivery point within each 

county. If there are multiple federally eligible airports in a given county, the airports will be responsible 

for determining their pro rata share of the local taxes generated in their County. For State compliance 

purposes, the total amount of State sales tax collected is the amount the State is required to be invested 

in the State's Aviation Program or for airport purposes according to the policy clarification. 

Beginning in October 2016, the State will have the DOR's FY16 year-end report documenting the State 

and local tax collections generated by aviation fuel sales. The amount of State taxes collected in FY16 

will be the Department's budget request to the Governor's Office of Planning and Budget for the next 

fiscal year's budget which will begin on July 1, 2017. Once the state budget is passed by Georgia's 

General Assembly traditionally in late April, the Department will review the prior year state tax 

collections against the amount appropriated for funding for the State's Aviation Program in the 

upcoming fiscal year. The Department will report to the FAA not later than July 1" each year compliance 

with the federal policy as documented by its review of prior year collections against appropriations to 

the state's Airport Aid Program. 

Recurring Each Year Thereafter: 

Georgia Department of Transportation 

FAA Fuel Tax Revenue Use Policy Compliance Plan Page 3 
July1" Following Year 

The Department will provide to the FAA a certification that the funds 

appropriated to the State's Airport Aid Program for the coming year is 

equal to or exceeds the amount of reported collections in State taxes on 

aviation fuel for the previous fiscal year. The certification will be 

accompanied by the DOR annual State and local sales tax on aviation 

fuels report and an approved budget document for the State as 

published with the specific line item appropriation for the Airport Aid 

Program identified in the certification. 

Action Plan for local Government Airport Sponsors of General Aviation Airports 

The Department's Aviation Program will be responsible for reviewing the annual DOR report of the local 

sales tax revenue generated by aviation fuel in the preceding fiscal year of July 1" to June 30th By 

October 31" beginning in 2016 and each year thereafter, the Department will provide to each federally 

eligible general aviation airport sponsor the amount of local aviation fuel tax collections reported by 

DOR for the preceding fiscal year. This information will allow the Airport Sponsor to plan for the 

allocation of funding in an amount equal to or in excess of the local tax collections in the coming year. 

By November 30'h each year beginning in 2017, the Department will require each general aviation 

airport sponsor, who is under federal obligation to report (see Appendix A for list of Federal Obligated 

Airports covered by this plan), to provide a certification for the preceding fiscal year of the amount of 

local funds invested in the airport(s) in the County which the airport(s) reside. local funds invested in 

the airport can include fully documented in-kind services. The reporting of the local contribution will 

begin forthe fiscal year of July 1, 2016 to June 30, 2017. 

The required reporting will include a certification by the Airport Sponsor of the reconciliation of the 

taxes generated in the preceding year and the amount of funding or in-kind services rendered to the 

airport in the same year. Supporting documentation such as an annual audit for the airport or local 

government with the revenue line item noted or the inter-government in-kind services noted. The 

Department will request this certification information from the Airport Sponsor on or about October 

31st of each year and it will be due not later than November 30th of the same year. The Department will 

formally report to the FAA the status of compliance for all general aviation airports. 

For any deficiencies noted in the certifications, the Department will work with the Airport Sponsor and 

the local taxing authorities to develop a corrective action plan. 

In consultation with the FAA, any follow-up consequences for non-compliance will be determined and 

carried out by the Department based on Georgia's FAA State Block Grant Program agreement. 

Appendix B attached hereto contains a historical listing of local taxes by county and includes the date of 

enactment and expiration. Appendix C also attached hereto lists currently enacted local taxes as of 

October 1, 2015. 

Georgia Department ofTransportation 

FAA Fuel Tax Revenue Use Policy Compliance Plan Page4 
sufficient legal reasons for withholding the local tax revenues generated from aviation fuel sales. 

Additionally, the local airport sponsor will need to document the response from the taxing authority 

indicating their ability to convey the local fuel tax revenue or the legal reasons for not returning the local 

tax revenue to the airport. If pertinent, this documentation will be required to demonstrate the good 

faith effort and will be supplied at the time of certification of funding from the local airport sponsor not 

later than November 30th for the preceding fiscal year. 

Recurring Each Year Thereafter: 

October 31" of Each Year 

November 30th of Each Year 

Georgia Department of Transportation 

The Department will provide local airport sponsors with a report of the 

sales tax generated by aviation fuel in the preceding fiscal year 

beginning July 1" through June 30th in the County in which the Airport 

resides. This report will provide the basis for a certification by the local 

airport sponsor that an amount equivalent to the aviation fuel taxes 

collected and reported by the OOR in the preceding year has been 

invested in the airport. 

The local Airport Sponsor will provide a certification to the Department 

indicating the amount invested in the airport in the preceding year was 

equivalent to or exceeded the amount of revenue collected on local 

aviation fuel taxes. The certification will indicate whether there was 

funding provided to match the revenue report noted above or whether 

there was in-kind services provided that would equal the local aviation 

fuel tax revenue generated. In-kind services will be described in the 

certification with the amount so stated that equals or exceeds the taxes 

generated by aviation fuel sales. The certification will be accompanied 

by an annual audit conducted by the local Airport Sponsor/local 

government. 

If the funding amount invested in the airport is less than the amount 

reported by DOR for aviation fuel tax collections, the Sponsor will 

provide a corrective action plan to invest the deficient amount into the 

airport within the next 12 months. 

Accompanying the certification should be any letters sent to the taxing 

authorities that do not have a direct governmental affiliation to the 

Airport Sponsor indicating the federal requirement to provide the tax 

revenue generated by aviation fuel sales. The letter should also contain 

the potential enforcement actions that could be taken by the federal 

government to include eligibility for future grants and civil fines per the 

FAA Revenue Use Policy. 

FAA Fuel Tax Revenue Use Policy Compliance Plan Page 5 
confer with the FAA to determine enforcement actions that will be 

instituted based on the circumstances of the local airport sponsor. 

This process will begin on October 31, 2016 with the transmission of the first revenue report for the 

preceding fiscal year by the Department. This will allow the local airport sponsor one year to make budget adjustments and notification to the taxing authorities indicating the requirements of the 

Revenue Use Policy. Beginning October 31,2017, the certification requirement above will commence. 

Any questions regarding the Department's compliance plan should be addressed to Carol Comer, 

Director, Division of lntermodal, Georgia Department ofTransportation at (404) 347-0573. 

Georgia Department of Transportation 

FAA Fuel Tax Revenue Use Policy Compliance Plan Page6 
Federally Obligated Airport Sponsors 

Under the Block Grant Program 

November 1, 2015 

City Airport Loc!O 

Adel Cook County 15J Alma Bacon County AMG Americus Jimmy Carter Regional ACJ Ashburn Turner County 75J Athens Athens/Ben Epps AHN Atlanta-FFC Atlanta Regional Falcon Field FFC A!lanta-4A7 Atlanta South Regional 4A7 A!lanta-RYY Cobb County-McCollurn Field RYY Atlanta-eve Covington Municipal eve Atlanta-PDK Dekalb-Peachtree PDK A!lanta-FTY Fulton County Airport-Brown Field FTY Atlanta-ceo Newnan Coweta County ceo A!lanta-PUJ Paulding Northwest Atlanta PUJ Augusta-DNL Daniel Field DNL 

Bainbridge Decatur County Industrial Air Park BGE 

Baxley Baxley Municipal BHC 

Blairsville Blairsville DZJ 

Blakely Early County BIJ 

Brunswick-SSI Malcolm McKinnon SSI Butler Butler Municipal 6A1 

Cairo Cairo-Grady County 70J 

Calhoun Torn R David Field CZL Camilla Camilla-Mitchell County cxu 

Canon Franklin County 18A 

Canton Cherokee County CNI 

Carrollton West Georgia Regional - 0 V Gray CTJ Field Cartersville Cartersville VPC 

Cedartown Polk County Airport- Cornelius Moore 4A4 Field 

Claxton Claxton-Evans County cwv Cochran Cochran 48A 

Cordele Crisp County-Cordele CKF Cornelia Habersham County AJR Cuthbert Lower Chattahoochee Regional 25J 
Dawson Dawson Municipal 16J 

Donalsonville Donalsonville Municipal 17J 

Douglas Douglas Municipal DOH 

Dublin W H 'Bud' Barron DBN 

Eastman Heart of Georgia Regional EZM 

Elberton Elbert County-Patz Field EBA Ellijay Gilmer County 49A 

Fitzgerald Fitzgerald Municipal FZG Fort Wright AAF (Fort Stewart)/Midcoast LHW Stewart(Hinesville) Regional 

Gainesville Lee Gilmer Memorial GVL 

Greensboro Greene County Regional 3J7 

Griffin Griffin-Spalding County 6A2 

Hazlehurst Hazlehurst AZE 

Homerville Homerville HOE 

Jasper Pickens County JZP Jefferson Jackson County 19A Jekyll Island Jekyll Island 09J Jesup Jesup-Wayne County JES 

La Fayette Barwick Lafayette 9A5 La Grange La Grange-Callaway LGC 

Lawrenceville Gwinnett County- Briscoe Field LZU 

Louisville Louisville Municipal 2J3 

Macon-MAC Macon Downtown MAC Macon-MCN Middle Georgia Regional MCN 

Madison Madison Municipal 52A 

McRae T elfair-Wheeler MOW Metter Metter Municipal MHP Milledgeville Baldwin County MLJ Millen Millen 2J5 Monroe Monroe-Walton County D73 Montezuma Dr. C P Savage Sr. 53 A Moultrie Moultrie Municipal MGR 

Nahunta Brantley County 4J1 Nashville Berrien County 4J2 Perry Perry-Houston County PXE Pine Mountain Harris County PIM 

Quitman Quitman Brooks County 4J5 
Reidsville 

Rome 

Sandersville 

St Marys 

Statesboro 

Swainsboro 

Sylvania Sylvester 

Thomaston Thomasville Thomson Tifton Toccoa 

Vidalia 

Warm Springs 

Washington 

Waycross 

Waynesboro 

Winder 

Wrens 

Municipal Richard B Russell 

Kaolin Field 

St Marys 

Statesboro-Bulloch County 

East Georgia Regional 

Plantation Airpark 

Sylvester 

Thomaston-Upson County 

Thomasville Regional 

Thomson-McDuffie County 

Henry Tift Myers 

Toccoa - R G LeTourneau Field 

Vidalia Regional 

Roosevelt Memorial 

Washington-Wilkes County 

Waycross-Ware County 

Burke County Barrow County 

Wrens Memorial 

RVJ 

RMG 

OKZ 

4J6 

TBR 

SBO 

JYL 

SYV 

OPN 

TV! 

HQU 

TMA TOC 

VDI 

5Ag 

IIY 

AYS 

BXG 

WDR 

65J 
Appendix B 

GEORGIA DEPARTMENT OF REVENUE- SALES AND USE TAX 

HISTORICAL RATE CHART 

Effective 

October 1, 2015 
10/01/2004 12/31/2006 

07/01/2000 09/30/2004 

Other Local 01101/1989 12/31/1989 

LOST 04/01/1987 

SPLOST 01101/2012 12/31/2017 

01101/2006 1213112011 

01/01/2001 12/31/2005 

01/0111996 12/31/2000 

TSPLOST 01101/2013 1213112022 

002 Atkinson ELOST 1010112013 0913012018 

1010112008 0913012013 

01/01/2004 0913012008 

01/01/1999 12/31/2003 

LOST 0710111978 

SPLOST 0410112012 03131/2017 

····~-~~·--~---~--

04/01/2006 03/31/2012 

04101/2001 0313112006 

0410111996 0313112001 

01/01/1992 12/31/1995 

01101/1988 12/31/1991 

003 Bacon ELOST 07101/2013 06/30/2018 --~~--~-- 07/01/2008 06/30/2013 

07/01/2003 06/30/2008 

-· ,.~~~·-·--- 07/01/1998 0613012003 

"' 

·----·~-~--

LOST 04/01/1978 

SPLOST 04/01/2012 03/31/2018 

----"~_, 

_______ ,, 

04/01/2006 03/31/2012 

04/01/2001 03/31/2006 

04/01/1996 03/31/2001 

04/01/1991 03/31/1996 

004 Baker ELOST 04/01/2015 03/31/2020 ---~- 01/01/2009 12/31/2013 

01101/2004 1213112008 

0710111998 0613012003 

LOST 04/01/1987 

SPLOST 0110112015 1213112020 

0110112010 12/31/2014 

01/01/2005 1213112009 --~- .. ·---·------ --------

September 08, 2015 Page 1 of 37 
0410112006 03/31/2012 

04/01/2001 03/31/2006 

04/01/1996 03/31/2001 04/01/1993 03131/1996 

10/01/1990 0613011992 

006 Banks ELOST 07/01/2012 0613012017 

0710112007 

0710112002 

07/0'1/1997 06/30/2002 

LOST 04/01/1981 

SPLOST 1010112012 09130/2017 

1010112006 09130/2012 10/01/2001 0913012006 10/01/1996 09/3012001 

10/01/1991 09130/1996 

01/01/1987 12/31/1990 

007 Barrow ELOST 10/01/2011 09/3012016 

10/01/2006 09/30/2011 10/01/2001 09/30/2006 

07/01/1997 09/30/2001 

LOST 01/01/1978 

SPLOST 07/01/2012 0613012018 

07/01/2006 06/30/2012 07/01/2001 06/30/2006 07/01/1996 06/30/2001 

04/01/1992 03/3111996 

0110111987 12/3111990 

008 Bartow ELOST 07/01/2012 06/30/2017 

07/01/2007 06/3012012 

07101/2002 0613012007 

07/01/1997 06/30/2002 

LOST 07/01/1985 

SPLOST 0110112014 1213112019 

01/01/2008 1213112013 

0410112003 12131/2007 

04/01!1997 0313112002 

10/0111993 1213111994 

0710111989 12/31/1992 

009 Ben Hill ELOST 01/01/2012 12/31!2016 

01/01/2007 12/31/2011 01/01/2002 12/31/2006 

LOST 07/01/1981 

SPLOST 07/0112011 06/3012017 

07/0112005 06/30/2011 0710112000 06130/2005 

... ·-· .... 

07/01/1995 03/3112000 

September08, 2015 Page 2 of 37 
01/01/2006 12/31/2011 

01/0112001 12/31/2005 

01/01/1996 12/31/2000 

01101/1994 12/31/1995 

01/0111992 12/31/1993 -···~~·~-- 01101/1990 12/31/1991 

01/01/1988 12/3111989 

01/01/1986 12/31/1987 

011 Bibb ELOST 01/01/2011 12/31/2015 

01/01/2006 12/31/2010 

04/01/2000 03/31/2005 

LOST 04/01/1979 

SPLOST 04/01/2012 03/31/2018 ~----·~---.~ 10/01/2005 03/31/2009 

04/01/1995 03/31/2000 

10/01/1989 12131/1989 

012 Bleckley ELOST 07/01/2012 06/30/2017 

07/01/2007 06/30/2012 

07/01/2002 06/30/2007 

07/01/1997 06/3012002 

LOST 04/01/1978 

SPLOST 01101/2013 12/31/2018 

01101/2007 12/31/2012 

····~~-----~ 

07/01/2001 06/30/2006 

07/01/1996 06/30/2001 

04/01/1995 06/30/1996 

07/01/1988 09/30/1991 

TSPLOST 01/01/2013 12/31/2022 

013 Brantley ELOST 10/01/2011 09/30/2016 

10/01/2006 09/30/2011 

0710112002 09/30/2006 

07/01/1997 06/30/2002 

LOST 04/01/1983 

SPLOST 01/01/2013 12/31/2018 

01/01/2008 12/31/2012 

04/01/2003 12/31/2007 

04/01/1993 12/31/1997 

September 08, 2015 Page 3 of 37 
01/01/2009 12/31/2014 04/01/2004 12/31/2008 01/01/2000 03/31/2004 01/01/1996 12/31/1999 01/01/1992 12/31/1995 

10/01/1987 09/30/1991 

015 Bryan ELOST 04/01/2013 03/31/2018 

04/01/2008 03/31/2013 04/01/2003 03/31/2008 04/01/1998 03/31/2003 

LOST 07/0i/1977 

SPLOST 04/01/2012 03/31/2018 

04/01/2006 03/31/2012 04/01/2001 03/31/2006 01/01/1996 12/31/2000 01/01/1992 12/31/1995 04/01/1987 06/30/1988 

016 Bulloch ELOST 01/01/2014 12/31/2018 

01/01/2009 12/31/2013 01101/2004 12/31!2008 

LOST 07/01/1983 

SPLOST 10/01/2013 09/30/2019 

10/01/2007 09/30/2013 

10/01/2002 09/30/2007 10/01/1997 09/30/2002 10/01/1993 09/30/1997 10/01/1989 09/30/1993 10/01/1987 09/30/1989 

017 Burke LOST 01/01/1982 

SPLOST 04/01/2012 03/31/2018 

04/01/2006 03/31/2012 

04/01!2001 03/31/2006 

TSPLOST 01/01/2013 12/31/2022 

018 Butts ELOST 07/01/2012 06130/2017 

07/01/2007 06/30/2012 07/01/2002 06/30/2007 07/01/1997 06/30/2002 

LOST 04/01/1976 

------

SPLOST 01/01/2013 12/31/2018 

. .. --. 

01/0112007 12/31/2012 01/01/2002 12/31/2006 01/0111997 12/31/2001 

10/01/1992 12/31/1996 

04/01/1988 09/30/1992 

September 08, 2015 Page 4 of 37 
07/01/2007 06/30/2013 07/01/2002 0613012007 07/01/1997 06/3012002 07/01/1993 06/30/1997 

020 Camden ELOST 07101/2014 0613012019 

07/01/2009 06/30/2014 

. 

01101/1998 1213112002 

LOST 04101/1978 

SPLOST 07/01/2013 0613012019 

0710112007 0613012013 

01101/2003 06/3012007 

01/0112000 0913012002 

01/01/1995 12131/1999 01/01/1991 12131/1994 0110111987 12/31/1990 

021 Candler ELOST 01101/2013 12/31/2017 

01/01/2008 12/31/2012 01/01/2003 12/31/2007 

01/01/1998 12/31/2002 

LOST 07/01/1977 

SPLOST 04/01/2012 03/31/2018 

04101/2006 03/3112012 

04/01/2001 03/31/2006 04/01/1996 03/31/2001 

10/01/1991 03/31/1996 

TSPLOST 01/01/2013 12/31/2022 

022 Carroll ELOST 01/01/2013 12/31/2017 

-----------

01/01/2008 12/31/2012 01/01/2003 12!31/2007 01/01/1998 12/31/2002 

......... 

- ··-

LOST 10/01/1977 

SPLOST 04/01/2015 03/31/2021 

04/01/2009 03/3112015 04/01/2004 03/3112009 04/01/1999 03/31/2004 04/01/1994 03131/1999 01/01/1987 1213111991 

--- -·--·-

023 Catoosa ELOST 07/01/2012 06/30/2017 

0710112007 06/30/2012 

07/01/2002 06/30/2007 07/01/1997 06/30/2002 

LOST 04/01/1976 

SPLOST 07/01/2014 06/30/2019 

07/01/2009 06/30/2014 07/01/2004 06/30/2009 

.. ····--·---·---·-··"· . ., ... ___ , ____________ 

07/01/1999 06/30/2004 

07/01/1994 06/30/1999 

September08, 2015 Page 5 of 37 
SPLOST 01/0112014 12/31/2019 

01/01/2008 12/31/2013 

01/01/2003 09/30/2007 

04/01/1996 0313112001 

07/01/1992 12/31/1995 

025 Chatham ELOST 01/01/2012 12/31/2016 

01/0112007 12/31/2011 

LOST 04/0111976 

SPLOST 10/01/2014 09/30/2020 

10/0112008 09130/2014 

10/01/2003 09130/2008 

10/01/1998 0913012003 

10/01/1993 09/30/1998 

. 

······- -· 

10/01/1989 09/3011993 

10/0111985 09/3011989 

026 Chattahoochee ELOST 01/01/2011 12/31/2015 

01101/2008 12/31/2010 

0110112003 12/31/2007 

01101/1998 12/31/2002 

LOST 04/01/1981 

SPLOST 04/01/2015 03131/2020 

01/01/2010 12/31/2014 

01/01/2005 12/31/2009 

04/01/1995 09/30/1998 

TSPLOST 01101/2013 12/31/2022 

027 Chattooga ELOST 04101/2012 03/31/2017 ~~~~"" 04101/2007 03/31/2012 

04/01/2002 03/31/2007 

01/01/1999 03/31/2002 

LOST 04/01/1986 

SPLOST 01/01/2014 12/31/2019 

01/0112008 12/31/2013 

01/0112003 i2/31/2007 

01/0111998 12/31/2002 

0110111994 12131/1997 

1010111989 09130/1993 

10101/1985 09/30/1989 

September 08, 2015 Page 6 of 37 
September 08, 2015 Page 7 of 37 
SPLOST 01/01/2010 12/31/2015 

01101/2005 12/3112009 

01101/2000 12/31/2004 

01101/1995 12/31/1999 

0110111991 12/3111994 

033 Cobb ELOST 01101/2014 12/31/2018 

01/01/2009 12/31/2013 01/01/2004 12/31/2008 

01/01/1999 12/31/2003 

SPLOST 01101/2012 12/3112015 

0110112006 12/3112011 04/01/1995 03/3111999 04/01/1991 03/3111995 07/01/1985 06/30/1989 

034 Coffee ELOST 04/0112015 03/3112020 

04/01/2010 03/3112015 04/0112005 03/31/2010 07/0111997 06/30/2000 

LOST 04/01/1978 

SPLOST 04/0112012 03/31/2018 

04/01/2006 03/31/2012 04/01/2001 03/31/2006 

10/01/1993 12/31/1996 

04/01/1989 09/30/1990 

04/01/1987 

--

035 Colquitt ELOST 10/01/2013 

10/01/2008 09/30/2013 

01/01/2004 09/30/2008 01/01/1999 12/31/2003 

LOST 04/01/1981 

"' ........ ,,,_ .. 

SPLOST 01/01/2013 12/31/2018 

01/01/2007 12131/2012 01/01/2002 12/31/2006 04/01/2000 09/30/2001 04/01/1995 03/3112000 01101/1993 03/3111994 04/0111991 09/30/1991 04/0111987 06/30/1989 

September DB. 2015 Page 8 of 37 
September 08, 2015 Page 9 of37 
SPLOST 01/01/2012 12/31/2017 

01/01/2006 12/31/2011 01/01/2001 12/31/2005 01/01/1996 i 2/31/2000 

10/01/1991 12/31/1995 

04/01/1987 09/30/1991 

TSPLOST 01/01/2013 12/31/2022 

041 Dade ELOST 07/01/2012 06/30/2017 

04/01/2007 03/31/2012 04/01/2002 03/31/2007 07/01/1997 03/31/2002 

LOST 04/01/1978 

SPLOST 07/01/2015 06/30/2021 

07/01/2009 0613012015 07/01/2004 06130/2009 

10/01/1999 06130/2004 

04/01/1994 03/31/1999 

07/01/1990 0313111993 01/01/1986 12/3111989 

042 Dawson ELOST 04/01/2011 03/31/2016 

04!01/2006 03/31/2011 

04/01/2001 03/31/2006 07!01/1997 03/31/2001 

LOST 01101/1982 

SPLOST 0710112015 0613012021 

07/01/2009 06/30/2015 01/01/2005 06/30/2009 01/01/2000 12/3112004 

01/01/1995 1213111999 

07/01/1989 06/3011994 

. 

"···-·- ·--· 

01/01/1988 12/31/1988 

043 Decatur ELOST 07101/2012 06/30/2017 

07101/2007 06130/2012 

07/0112002 06/30/2007 07/0111997 06130/2002 

LOST 04/01/1981 

SPLOST 04/0112015 03131/2021 

04/01/2009 03131/2015 04/01/2004 0313112009 

04/0111999 04/0111994 03/31/1999 

04/01/1989 03131/1994 

044 DeKalb ELOST 07/01/2012 06/30/2017 

07/01/2007 06/30/2012 

07/01/2002 06130/2007 

07/01/1997 06/30/2002 

HOST 07/01/1997 

MARTA 04/01/1972 

September 08, 2015 Page 10 of 37 
1010112008 09/30/2014 

10/01{2003 0913012008 

07101/1998 06/30/2003 

01/01/1988 12/31/1989 

TSPLOST 01/01/2013 12/31/2022 

046 Dooly ELOST 1010112015 09130/2020 

10/01/2010 09/30/2015 

01/01/2006 09/30/2010 

0110112001 12/31/2005 

LOST 04/01/1977 

SPLOST 01101/2013 1213112018 

0110112007 12/3"1/2012 

01101/2002 12/31/2006 

01/01/1998 12/31/2001 

01/01/1994 12131/1997 

01/01/1990 12131/1993 

01/01/1986 12/31/1989 

TSPLOST 01/01/2013 12/31/2022 

047 Dougherty ELOST 10/01/2012 09130/2017 

10/01/2007 09/30/2012 

10/01/2002 09/30/2007 

10/01/1997 09/30!2002 

LOST 01/01/1979 

SPLOST 04/01/2011 03131/2017 

04/01/2005 03131/2011 

04/01/2000 03/31/2005 

04/01/1995 03/31/2000 

01/01/1990 12/31/1994 

01/01!1986 12/31/1989 

048 Douglas ELOST 01/01/2012 12/31/2016 

--~---~c-~~·~-·•-

01101/2007 12/31/2011 

01/01/2002 12/31/2006 

07101/1997 12/31/2001 

LOST 10/0111976 

SPLOST 04/0112010 03/31/2016 

07/0112002 06/3012007 

0110111996 09/3011999 

10101/1985 06/30/1989 

049 Early ELOST 01/01/2013 1213112017 -- --~-~~~~~~ ~~----- 01/01/2008 12/3112012 

01/01/2003 12131/2007 

01/01/1998 1213112002 

LOST 10/01/1981 

SPLOST 01/01/2012 12/31/2017 --~~-~-· 01101/2006 12/31/2011 

01101/2001 12/31/2005 

01/01/1996 12131/2000 

01/0111992 12/31/1995 

September08, 2015 Page 11 of 37 
07/01/2007 06/30/2013 

0710112002 06/30/2007 

04/01/1998 06/30/2002 

04}01/1993 03/31/1998 

051 Effingham ELOST 07/01/2012 06/30/2017 

07/0112007 06/30/2012 07/01/2002 0613012007 01/01/1998 06/30/2002 

LOST 07/01/1977 

SPLOST 07/01/2012 06/30/2017 

07/01/2007 06/30/2012 07/01/2002 06/30/2007 01/01/1998 06/30/2002 01/01/1994 12/31/1997 01/01/1990 12/31/1993 

052 Elbert ELOST 07/01/2012 06/30/2017 

07/01/2007 06/30/2012 07/0112002 06/30/2007 07/01/1997 06/30/2002 

LOST 01/0111986 

SPLOST 07/01/2011 06/30/2017 

07101/2006 06/30/2011 

07101/2001 06/30/2006 

07/01/1996 06/30/2001 04/01/1993 03/31/1996 01/01/1990 12/31/1992 

053 Emanuel ELOST 07/01/2012 06/30/2017 

-- ·"--"-''-·-· •• <- -

07/01/2007 06/30/2012 07/01/2002 06/30/2007 07/01/1997 06/30/2002 

LOST 01/01/1980 

SPLOST 01/01/2012 12/31/2017 

01/01/2006 12/3112011 

04/01/2001 12/31/2005 

04/01/1996 03/31/2001 04/01/1992 03/3111996 04/01/1988 09/3011990 

TSPLOST 01/01/2013 12/31/2022 

September 08, 2015 Page 12 of37 
SPLOST 01/01/2012 12/31/2017 

01101/2006 12/31/2011 01101/2001 12/31/2005 

01101/1996 12/31/2000 

01/01/1992 12/31/1995 01/01/1988 12/31/1991 

TSPLOST 01/01/2013 12/31/2022 

055 Fannin ELOST 04/01/2011 03/31/2016 

04/01/2006 03/31/2011 

04/01/2001 03/31/2006 

LOST 04/0111977 

SPLOST 10/01/2011 09/30/2017 

10/01/2005 09/30/2011 10/01/2000 09/30/2005 10/01/1995 09/30/2000 

056 Fayette ELOST 04/01/2014 03/31/2019 

04/01/2009 03/31/2014 

LOST 10/01/1981 

SPLOST 04/0112005 03/31/2010 

04/01/1993 12/31/1993 

057 Floyd ELOST 04/01/2014 03/31/2019 

04/01/2009 03/31/2014 04/01/2004 03f31/2009 

04101/2000 03/31/2004 

----·--

LOST 04/01/1979 

SPLOST 04/01/2014 03/31/2019 

07/01/2010 06/30/2013 04/01/2007 06/30/2010 

10/01/2003 09/30/2005 

04/01/2002 06/30/2003 04/01/1996 03/31/1999 04/01/1995 03/31/1996 01/01/1989 12/31/1992 07/01/1986 12/31/1986 

058 Forsyth ELOST 07/01/2012 06/30/2017 

07/01/2007 06/30/2012 

07/01/2002 06/30/2007 

07/01/1997 06/30/2002 

-----

LOST 04/01/1976 

SPLOST 07/01/2013 06/30/2019 

07/01/2008 06/30/2013 07/01/2003 06/30/2008 

07/01/1998 06/30/2003 

07/01/1996 06/30/1998 

04/01/1993 06/30/1996 

04/01/1988 03/31/1993 

September 08, 2015 Page 13 of 37 
September OS, 2015 Page 14 of 37 
S

OS

04/01/2012 03/31/2018 

04/01/2006 03/31/2012 

04/01/2001 03/31/2006 

01/01/1990 12/31/1993 

04/01/1988 06/30/1989 

065 Grady ELOST 07/01/2015 06/30/2020 

07/01/2010 06/30/2015 

07101/2005 06/30/2010 

07/01/2000 06/30/2005 

LOST 04/01/1981 

SPLOST 04/01/2014 03/31/2020 

04/01/2008 03/31/2014 

04101/2003 0313112008 

07101/1996 06/30/2001 

066 Greene ELOST 10/0112014 0913012019 ~---~- 01101/2007 12/31/2011 

01/01/2003 12/31/2006 

07101/1998 12/31/2002 

LOST 04101/1983 

SPLOST 01101/2015 12/3112020 

01/01/2009 12131/2014 

01/01/2005 12/31/2008 

01/01/2000 12/31/2004 

01/0111995 12131/1999 

------···-

01101/1993 12/31/1994 

04101/1987 03/31/1991 

067 Gwinnett ELOST 07/01/2012 06/30/2017 

07/01/2007 06/30/2012 

07/01/2002 06/3012007 

--------

07/0111997 06/30/2002 

·--- --·--"·----

SPLOST 04/01/2014 03/31/2017 

04/01/2009 03/31/2014 

04/01/2005 03/31/2009 

0410112001 03131/2005 

0410111997 03/3112001 

04/0111992 03/31/1996 

0410111988 03/31/1992 

1010111985 09/3011987 

September 08, 2015 Page 15 of 37 
S

OS

0

/0

/

0

5 03/3

/

0

04/01/2008 03/31/2014 

04/01/2003 03/31/2008 

04/01/1998 09/30/2001 04/01/1993 03/31/1998 

07/0111988 06/30/1992 

069 Hall ELOST 10/01/2012 09/30/2017 

10/01/2007 09/30/2012 10/01/2002 09/3012007 

10/01/1997 09/30/2002 

LOST 01/01/1977 _" SPLOST ___ , _____ 07/01/2015 06/30/2020 

07/01/2009 06/3012015 07/01/2004 06/30/2009 07/01/1999 06/30/2004 04/01/1995 06/30/1999 

07/01/1988 03/31/1991 

10/01/1985 03/31/1988 

070 Hancock ELOST 01/01/2011 12/31/2015 

01/01/2006 12/31/2010 

LOST 01/01/1985 

SPLOST 04/01/2014 03/31/2019 

04/01/2009 ____ , __ 03/31/2014 

01/01/2004 12/31/2008 

----

.. , .. ,_. ' .. 

01/01/1999 12/31/2003 07101/1993 06/30/1998 07/01/1988 06/30/1993 

10/01/1987 06/30/1988 

TSPLOST 01/01/2013 12/31/2022 

071 Haralson ELOST 07/01/2012 06/30/2017 

07/01/2007 06/30/2012 07/01/2002 06/30/2007 

07/01/1997 06/30/2002 

LOST 10/01/1977 

SPLOST 04/0112015 03/31/2021 

04/01/2009 03/31/2015 

04/01/2004 03/31/2009 

04/01/1999 03/31/2004 

07/01/1994 03/31/1999 04/01/1989 03/3111994 

September 08, 2015 Page 16of37 
S

OS

0

/0

/

0

03/3

/

0

9 

04/01/2009 03/31/2014 

04/01/2004 03/31/2009 04/01/1999 03/31/2004 

04/01/1994 03/31/1999 0410111991 03/31/1994 

TSPLOST 01101/2013 12/31/2022 

073 Hart ELOST 01/01/2015 12/31/2019 

01/01/2010 12/3112014 01/01/2005 12/3112009 01/01/2000 12131/2004 

LOST 04/01/1991 

07/01/1978 04/3011979 

SPLOST 04/0112012 0313112018 

04/0112006 0313112012 04/0112001 0313112006 04/01/1996 03/3112001 

10/01/1993 09/30/1994 

04/0111991 12/3111991 

10/01/1985 09/30/1989 

074 Heard ELOST 01/01/2013 12131/2017 

01/01/2008 12/31/2012 --' ·----

10/01/2003 12/31/2007 

01/01/2000 09/30/2003 

LOST 04/01/1980 

SPLOST 04/01/2013 03/31/2019 

---

04/01/2007 03/31/2013 04/01/2002 03/31/2007 07/01/1997 03/31/2002 07/01/1992 06/30/1997 0410111987 03/31/1992 

075 Henry ELOST 01/01/2013 12/31/2017 

0110112008 12/31/2012 

01/0112003 1213112007 0110111998 12131/2002 

LOST 04/0111978 

SPLOST 0410112014 0313112020 

04/0112008 0313112014 0410112003 03131/2008 01/01/1997 1213112001 

September DB, 2015 Page 17 of 37 
10/01/2006 09/30/2012 10/0112001 09/30/2006 

07/01/1998 09/30/2001 

077 Irwin ELOST 04/01/2011 03/31/2016 

04/01/2006 03/31/2011 

04/01/2001 03/31/2006 

07/01/1997 06/30/2000 

LOST 10/01/1978 

SPLOST 07/01/2012 06/30/2018 

07/01/2006 06/30/2012 07/01/2001 06/30/2006 01/01/1996 06/30/2001 01/01/1992 12!31/1995 

01/01/1988 12/31/1991 

078 Jackson ELOST 04/0112012 03/31/2017 

04/01/2007 03/31/2012 04/01/2002 03131/2007 07/01/1997 03/31/2002 

LOST 01101/1978 

SPLOST 07/01/2011 12/31/2016 

07/01/2005 06/30/2011 04/01/2000 0313112005 07/01/1994 06/30/1999 

-

04/01/1989 03/31/1993 

10/01/1987 09/30/1988 

079 Jasper ELOST 10/01/2015 09/30/2020 

. 

10/01/2010 09/30/2015 

10/01/2005 09/30/2010 

04/01/2003 09/30/2005 

04/01/1998 03!31/2003 07/01/1997 03/31/1998 

LOST 01/01/1986 

SPLOST 04/01/2012 03131/2018 

04/0112006 03/31/2012 01/01/2001 12/31/2005 04/01/1993 06/30/1997 

September DB, 2015 Page 18 of 37 
S

OS

01101/2012 12/31/2017 

01/01/2006 12/3112011 

01/01!2001 12/31/2005 

01/01/1996 12/31/2000 

0110111992 12/31/1995 

0110111988 _____ , ____ 12131/1991 

TSPLOST 01101/2013 12/31/2022 

081 Jefferson ELOST 0710112012 0613012017 

0710112007 06/30/2012 

0710112002 0613012007 

07/01/1997 0613012002 

LOST 07/01/1976 

SPLOST 01/01/2011 12/31/2015 

01/01/2006 12/31/2010 

01/01/2002 1213112005 

04/01/'1994 1213111995 

07/01/1989 09/3011990 

0110111987 06/30/1988 

TSPLOST 01101/2013 1213112022 

082 Jenkins ELOST 07/01/2015 06/30/2020 

07/01/2010 06/30/2015 

07/01/2005 06/30/2010 

04/01/2000 03/31/2005 

LOST 04/01/1985 

,. --~----------- SPLOST 04/01/2014 03/31/2020 

04/01/2008 03/3112014 

07101/2004 0313112008 

04/01/1999 12/31/2003 

01/01/1994 12/31/1998 

01/01/1990 12/31/1993 

TSPLOST 01/01/2013 12/31/2022 

083 Johnson ELOST 01/01/2014 12/31/2018 

01/01/2009 12/31/2013 

04/01/2004 12131/2008 

LOST 07/01/1978 

SPLOST 1010112013 0913012019 

1010112007 09130/2013 

0710112003 09130/2007 

0710111998 06/3012003 ·~·~·-··· -~·~·~ 0710111994 0613011998 

0710111992 06/30/1994 

01/01/1990 12/31/1991 

TSPLOST 01/01/2013 1213112022 

September 08, 2015 Page 19 of 37 
S

OS

07/0

/

0

5 06/30/

0

07/01/2009 06/30/2015 

07/01/2004 06/30/2009 

07/01/1999 06/3012004 04/01/1995 03/31/1999 

10/01/1990 06/30/1994 

085 Lamar ELOST 01/01/2013 12/31/2017 

01101/2008 12/31/2012 

01/01/2003 12/31/2007 01101/1998 12131/2002 

LOST 01/01/1981 

SPLOST 10101/2011 09/30/2017 

---·h 

10/01/2005 09/3012011 10/0112000 09/3012005 10/0111995 09130/2000 

04/01/1991 09130/1995 

086 Lanier ELOST 01/01/2014 12/3112018 

01/01/2009 12/31/2013 04/01/2004 12/31/2008 04/01/1999 03/31/2004 

LOST 07/01/1978 

SPLOST 10/01/2012 09/30/2017 _, _________ 

10/01/2007 09/3012012 

01/01/2003 09/30/2007 01/01/1998 06/30/2002 01101/1994 12/31/1997 01101/1990 12/31/1993 01/01/1986 12/31/1989 

087 Laurens ELOST 01101/2013 12/31/2017 

01101/2008 12/31/2012 

01101/2003 12/31/2007 01101/1998 12/31/2002 

LOST 04101/1978 

SPLOST 07/01/2012 06/30/2018 

07/01/2006 06/30/2012 

10/0112003 06/30/2006 

04/01/1992 06/30/1992 

07/01/1990 09/30/1991 

TSPLOST 01/01/2013 12/31/2022 

September 08. 2015 Page 20 of 37 
SPLOST 10/01/2013 09/30/2019 

1010112007 0913012013 1010112002 09130!2007 

04/01/1999 09/30/2002 04/01/1994 03/31/1999 04/01/1990 03/31/1994 

089 Liberty ELOST 0710112012 0613012017 

. 

0710112007 06/30/2012 

0710112002 0613012007 0710111997 0613012002 

Other Local 0110111989 1213111989 

LOST 07/01/1977 

SPLOST 04/01/2009 03/3112015 

04/01/2004 03/31/2009 04/01/1999 03/31/2004 04/01/1994 03/31/1999 

04/01/1990 03/31/1994 

090 Lincoln ELOST 0710112012 06/30/2017 

07101/2007 06/30/2012 01/01/2003 0613012007 

01/01/1998 12/31/2002 

LOST 10/01/1977 

. 

'--------

SPLOST 01/01/2011 12/31/2016 

01/01/2005 12/31/2010 01/01/2000 12/31/2004 01/01/1995 12/31/1999 

10/01/1989 09/30/1994 

TSPLOST 01/01/2013 12/31/2022 

091 Long ELOST 07/01/2012 06/30/2017 

0710112007 06/30/2012 

01/01/2003 06/30/2007 

0110111998 12/31/2002 

LOST 01101/1989 

SPLOST 04/0112012 03131/2018 

0410112006 03131/2012 

0410112001 03/31/2006 

07101/1996 0613012000 

September08, 2015 Page 21 of 37 
SPLOST 01101/2014 12/31/2019 

01/01/2008 12/31/2013 

01/01/2003 12/31/2007 

01/01/1998 12/31/2002 

01/01/1994 12/31/1997 

01/01/1990 12/31/1993 

01/01/1987 09/30/1989 

093 Lumpkin ELOST 10101/2011 09/30/2016 

10/01/2006 09/30/2011 

10/01/2001 09/30/2006 

07/01/1997 06/30/2001 

LOST 04/01/1982 

SPLOST 04/01/2014 03/31/2020 

------

04/01/2008 03/31/2014 

04/01/2003 03/31/2008 

01101/1999 03/31/2003 

01/01/1995 03/31/1998 

094 Macon ELOST 07/01/2012 06/30/2017 

07/01/2007 06/30/2012 

07/01/2002 06/30/2007 

07!01/1997 06/3012002 

LOST 07/01/1977 

SPLOST 10101/2010 09/30/2016 

01/01/2006 09/30/2010 ~---·-~'-' 01/01/2001 12/31/2005 

01/01/1999 12/31/2000 

01/01/1996 12/31/1998 

04/01/1992 03/31/1995 

04/01/1988 03/31/1992 

TSPLOST 01/01/2013 12/31/2022 

095 Madison ELOST 07/01/2013 06/30/2018 

07/01/2006 06/30/2013 

07/0112003 06/30/2008 

04/01/1998 03/31/2003 

LOST 01/01/1983 

SPLOST 07/01/2014 06/30/2020 

07/01/2008 06/30/2014 

07/01/2003 06/30/2008 

07/01/1998 06/30/2003 

07/01/1994 06/30/1998 

01/01/1990 12/31/1993 

01/01/1986 12/31/1989 

September DB, 2015 Page 22 of 37 
04/01/2009 03/31/2015 

04/01/2004 03/31/2009 

01/01/1999 12/31/2003 04/01/1993 03/31/1998 

TSPLOST 01/01/2013 12/31/2022 

097 McDuffie ELOST 01/01/2013 12/31/2017 

01/01/2008 12/3112012 

0110112003 12/31/2007 

01/0112000 12/3112002 07/01/1997 12/3111999 

LOST 04/0111978 

SPLOST 0110112015 12/3112020 

0110112009 1213112014 0110112004 1213112008 0110111999 12131/2003 

10/01/1993 09/30/1998 

04/01/1988 03131/1993 

04/01/1986 09/30/1987 

TSPLOST 01/01/2013 12/31/2022 

098 Mcintosh ELOST 07/01/2014 06/30/2019 

07/01/2009 06/30/2014 04/01/2004 03/31/2009 04{01/1999 03/31/2004 

LOST 07/01/1978 

SPLOST 10/01/2010 09/30/2016 

10/01/2005 09/30/2010 10/01/2000 09/30/2005 10/01/1995 09130/2000 10/01/1991 09/30/1995 

10/01/1987 09/30/1991 

099 Meriwether ELOST 07/01/2012 06/30/2017 

07/01/2007 06/30/2012 

07101/2002 06/30/2007 

07/0111997 06/30/2002 

LOST 01101/1985 

SPLOST 01101/2014 12131/2019 

0110112008 12131/2013 

01101/2003 1213112007 

0410111993 06/30/1997 

September 08, 2015 Page 23 of 37 
/3

/

0

8 

01/01/2007 12/31/2012 04/01/2002 12/31/2006 04/01/1997 03/31/2002 

101 Mitchell ELOST 07/01/2012 06/30/2017 

0710112007 06/30/2012 

07/01/2002 06/30/2007 

07101/1997 06/30/2002 

LOST 04101/1983 

SPLOST 0110112012 12/31/2017 

01/0112006 12/31/2011 04/0112001 12/31/2005 04/01/1996 03/31/2001 

04/01/1992 03/31/1996 

04/01/1988 03/31/1992 

102 Monroe ELOST 04/01/2014 03/31/2019 

-

04/01/2009 03/31/2014 

04/01/2004 03/31/2009 04/01/1999 03/31/2004 

LOST 04/01/1978 

SPLOST 01101/2014 12/31/2019 

01/01/2008 12/31/2013 01/01/2003 12/31/2007 

. 

·-

___ , __ 

01/01/1998 12/31/2001 01/01/1995 12/31/1997 

04/01/1991 03/31/1992 

103 Montgomery ELOST 04101/2011 03/31/2016 

-----

04101/2006 03/31/2011 01/01/2002 03/31/2006 

LOST 04/01/1984 

SPLOST 01/01/2015 12/31/2020 

-· ·-· ·-·-

01/01/2009 12/31/2014 01/01/2003 12/31/2007 07/01/1998 12/31/2002 

07/01/1994 06/30/1998 

10/01/1992 06/30/1994 10/01/1988 09/30/1992 

TSPLOST 01/01/2013 12/31/2022 

September 08, 2015 Page 24 of 37 
0

/0

/

0

3 03/3

0

9 

04/01/2007 03/31/2013 04101/2002 03/31/2007 04/01/1997 03/31/2002 04/01/1993 03/31/1997 04/01/1990 03/31/1993 

--------------

07/01/1987 06/30/1989 

105 Murray ELOST 07/01/2012 06/30/2017 

07/01/2007 06/30/2012 07/01/2002 06/30/2007 07/01/1997 06/30/2002 

Other Local 10/01/1988 09/30/1989 

LOST 07/01/1982 

SPLOST 01/0112013 12/31/2018 

01/01/2007 12/31/2012 01/01/2002 12/31/2006 04/01/1995 03/31/2000 

10/01/1990 12/31/1992 

106 Muscogee ELOST 07/01/2015 06/30/2020 

01101/2010 12/31/2014 

04/01/2004 12/31/2008 01/01/1998 12/31/2002 

Other Local 01/01/2009 12/31/2999 

07/01/1988 06/30/1989 

LOST 04/01/1976 

SPLOST 04/01/2000 09/30/2008 

"-

07/01/1993 03/31/2000 

TSPLOST 01/01/2013 12/31/2022 

107 Newton ELOST 01/01/2015 12/31/2019 

-·· ·-··-··-·· 

01/01/2010 12/31/2014 01/01/2005 12/31/2009 01/01/2000 12/31/2004 

LOST 01/01/1978 

SPLOST 07/0112011 06/30/2017 

07/0112005 06/30/2011 07/01/2000 06/30/2005 

07/0111995 06/30/2000 

04/01/1988 12/31/1992 

September 08, 2015 Page 25 of 37 
September 08, 2015 Page 26 of37 
6/30

0

0 

07/01/2008 06/30/2014 

07/01/2003 06/3012008 

113 Pierce ELOST 07/01/2012 06/30/2017 

07/01/2007 06/30/2012 

07/01/2002 06/30/2007 

07/0111997 06/30/2002 

Other Local 10/01/1988 09/30/1989 

LOST 04/01/1978 

SPLOST 04101/2014 03/31/2020 

--·~--~·~-

10/01/2008 09/30/2013 

10/01/2003 09/30/2008 

07/01/1999 09/30/2003 

04/01/1995 0313111999 

04/01/1991 03/31/1995 

114 Pike ELOST 04/01/2013 03/31/2018 

·- --··---" '" . 

04/01/2007 03/3112012 

07101/2002 03/3112007 

07101/1997 06/30/2002 

LOST 01f01/1983 

SPLOST 07/01/2011 06/30/2016 

04/01/2007 09/30/2010 

01/0112000 12131/2004 

04/01/1995 06/30/1999 

115 Polk ELOST 01/01/2011 12131/2015 

01/01/2006 12/31/2010 

01101/2003 03/31/2005 

01/01/1998 12/31/2002 

LOST 01/01/1981 

SPLOST 07/01/2014 06/30/2020 

-----~~--·~--

07/01/2008 06/30/2014 

07/01/2003 06/30/2008 

07/01/1998 06130/2003 

10/01/1993 06/30/1998 

07/0111989 09/30/1992 

116 Pulaski ELOST 07/01/2012 06/30/2017 

07/01/2007 06/3012012 

07/01/2002 06/30/2007 

07/01/1997 06/30/2002 

... ----·~ LOST 01/01/1982 

SPLOST 10/01/2010 09/3012016 

10101/2004 09/3012010 

10/01/1999 09/30/2004 

September 08, 2015 Page 27 of 37 
1010112005 09/30/2011 

04/01/2002 09/30/2005 

04/01/1999 03/31/2002 

0110111995 12/31/1998 0110111991 12/31/1994 0710111988 0913011990 

118 Quitman ELOST 01/01/2013 12131/2017 

. . 

-

0110112008 1213112012 01101/2003 1213112007 01/01/1998 12131/2002 

LOST 04/01/1979 

SPLOST 01/01/2013 12131/2018 

0110112007 1213112012 0410112003 1213112006 

TSPLOST 01/01/2013 1213112022 

119 Rabun ELOST 07/01/2011 0613012016 

07/01/2006 06130/2011 01/01/2002 0613012006 01/01/1998 12/31/2001 

LOST 04/01/1983 

SPLOST 1010112013 09/30/2019 

10/01/2007 09/30/2013 10/01/2002 0913012007 

04/01/1998 09/30/2002 04/01/1993 03/31/1998 04/01/1989 06/30/1992 

120 Randolph ELOST 07/01/2011 06/30/2016 

07/01/2006 06/30/2011 01/01/1998 12/31/2002 

LOST 07/01/1981 

SPLOST 01/0112012 12/31/2017 

01/01/2006 12/31/2011 0110112002 1213112005 04/01/1997 0313112001 

0110111993 1213111996 

0110111989 1213111992 

TSPLOST 0110112013 1213112022 

-

.. -· -

September 08, 2015 Page 26 of37 
September 08, 2015 Page 29 of 37 
01/01/2009 12/31/2014 

0710112003 06/30/2008 

07101/1998 06/30/2003 

04/01/1993 03/31/1998 

126 Spalding ELOST 07/0112015 06/30/2020 

07/01/2012 06/30/2015 

07/01/2007 0613012012 

0710112002 0613012007 

0710111997 0613012002 

LOST 0110111991 

01/01/1983 0913011989 

SPLOST 01101/2009 12/31/2014 

0410112006 1213112008 

0710111997 12/3112001 

01/01/1995 06/3011997 

127 Stephens ELOST 01/01/2013 1213112017 

01/01/2008 12/31/2012 

01/01/2003 12/31/2007 

01/01/1998 12/31/2002 

LOST 10/01/1981 

SPLOST 07/01/2014 06/30/2020 

07/01/2008 0613012014 

07/01/2003 06/30/2008 

--- -~~~- -~~~ ··--~ 

10/01/1997 09/30/2002 

10101/1992 09/30/1997 

10/01/1987 09/30/1992 

128 Stewart ELOST 04/01/2013 0313112016 

~~-~~-. 

04/01/2008 03/31/2013 

04/01/2003 03/31/2008 

04/01/1998 03/31/2003 

LOST 04/01/1983 

SPLOST 04101/2013 0313112019 

04/01/2007 0313112013 

0710112002 0313112007 

0110111997 1213112001 

TSPLOST 0110112013 1213112022 

129 Sumter ELOST 07/01/2012 0613012017 

07/01/2007 06130/2012 

. ~~ ~·"··---·., 

0710112002 06130/2007 

07/01/1997 0613012002 

LOST 1 Q/01/1977 

SPLOST 01/01/2015 12/3112020 

0110112009 12/31/2014 

01/01/2004 12/31/2008 

07/01/1994 0913011997 

07/01/1988 06/30/1992 

TSPLOST 01/01/2013 12/3"1/2022 

SeptemberOB, 2015 Page 30 of37 
01/01/2009 12/31/2014 

01/01/2004 12/31/2008 

01/01/1999 12/31/2003 

04/01/1994 03/31/1998 

TSPLOST 01/01/2013 12/31/2022 

131 Taliaferro ELOST 10/01/2015 09/30/2020 

10/0112010 09/30/2015 

10/01/2005 09/30/2010 

10/01/2000 09/30/2005 

04/01/1998 09/30/2000 

LOST 01/0111997 

SPLOST 04/01/2012 03/31/2018 

04/01/2006 03/31/2012 

04/01/2001 03/31/2006 

04/01/1996 03/31/2001 

04/0111991 03/31/1995 

04/01/1987 03/31/1991 

TSPLOST 01/01/2013 12/31/2022 

132 Tattnall ELOST 01/01/2013 12/31/2017 

01/01/2008 12/31/2012 

04/01/2003 12/31/2007 

--~--~-"' 

04/01/1998 03/31/2003 

LOST 10/01/1977 

SPLOST 04/01/2014 03/31/2020 

04/01/2009 03/31/2014 

04/01(2004 03/31/2009 

04/01/1999 03/31/2004 

04/01/1994 03/31/1999 

04/01/1990 03/31/1994 

04/01/1986 03/31/1990 

TSPLOST 01/01/2013 12/31/2022 

133 Taylor ELOST 07/01/2012 06/30/2017 

07/01/2007 06/30/2012 

07/01/2002 06/30/2007 

07/01/1997 06/30/2002 

LOST 04/01/1977 

SPLOST 07/01/2011 06/3012017 

07/01/2005 06/30/2011 

07/01/2000 06/30/2005 

·---------

-""--~ 

07/01/1995 06/30/2000 

07/01/1991 06/30/1995 

04/01/1987 03/31/1991 

TSPLOST 01/01/2013 12/31/2022 

September 08, 2015 Page 31 of37 
3

3

0

9 

04/01/2009 03/31/2014 

04/01/2004 03/31/2009 

04/01/1999 03/31/2004 

01/0111994 09130/1997 

TSPLOST 0110112013 12/31/2022 

135 Terrell ELOST 01/01/2014 12/31/2018 

0110112009 1213112013 

01/01/2004 1213112008 

04/01/1999 1213112003 

LOST 01/01/1979 

SPLOST 01/01/2011 1213112016 

0110112006 1213112010 

0110112001 1213112005 

0110111997 1213112000 

01101/1993 12/31/1996 

01/01/1989 1213111992 

136 Thomas ELOST 0110112013 1213112017 

01/01/2008 12/31/2012 

01/01/2003 12/31/2007 

LOST 04/01/1993 

SPLOST 01/01/2013 12/31/2018 ·----~ 01/01/2007 12/31/2012 

01/01/2001 06/30/2003 

01/01/1990 03/31/1993 

01/0111986 12/31/1989 

137 Tift ELOST 07/01/2012 06/30/2017 --~------- 07/01/2007 06/30/2012 

07/01/2002 0613012007 

07/01/1997 06/30/2002 

LOST 01/01/1978 

SPLOST 01/01/2013 12/31/2018 

01/01/2007 12/31/2012 

01/01/2002 1213112006 

01/01/1997 1213112001 

01/0111993 09130/1996 

September 08, 2015 Page 32 of 37 
01/01/2009 12/31/2014 

01/01/2004 12/31/2008 

01/0111999 12/31/2003 

01/0111994 12/31/1998 

01/01/1989 12/31/1993 

04/01/1987 03/31/1988 

TSPLOST 01/01/2013 12/31/2022 ~~ ---~----

139 Towns ELOST 07/01/2006 06/30/2011 

07/01/2001 06/30/2006 

Other Local 04/01/1983 

LOST 04/01/2003 

04/01/1995 03/31/2003 

04/01/1991 03/3111995 

SPLOST 07/01/2011 06/30/2017 

--~---· 

··----

04/01/1987 03/31/1991 

140 Treutlen ELOST 01/01/2013 12/31/2017 

01/01/2008 12/31/2012 

01/01/2005 12/31/2007 

LOST 04/01/1978 

SPLOST 04/01/2013 03/31/2019 

01/01/2007 03/31/2012 

01/01/2002 12/31/2006 

TSPLOST 01/01/2013 12/31/2022 

141 Troup ELOST 07/01/2012 06/30/2017 

07/01/2007 06/30/2012 

07/01/2002 06/30/2007 

07/01/1997 06/30/2002 

LOST 10/01/1979 

SPLOST 01/01/2013 12/31/2018 

--·~-~-····~--~-

01/01/2007 12/31/2012 

01/01/2002 12/31/2006 

10/01/1991 09/30/1993 

142 Turner ELOST 07/01/2012 06/30/2017 

07/01/2007 06/30/2012 

07/0112002 06/30/2007 

07/0111997 06/30/2002 

LOST 04/01/1978 

SPLOST 04/0112012 03/31/2018 

04/01/2006 03/31/2012 

04/01/2001 03/31/2006 

04/01/1996 03/31/2001 

04101/1995 12/31/1995 

04/01/1991 03/31/1995 

04/0111986 12/31/1990 

September 08, 2015 Page 33 of 37 
0110112009 12/31/2013 

01/0112004 12/31/2008 

1 Q/01/1993 12/31/1997 

07/01/1989 06/30/1993 

04/01/1987 03/31/1989 

144 Union ELOST 07/0112013 06/30/2018 

07/01/2008 06/30/2013 

07/01/2003 06/30/2008 

07/01/1998 06/30/2003 

LOST 01/01/1982 

SPLOST 04/0112015 03/31/2021 

04/01/2009 03/31/2015 

04/01/2004 03/31/2009 

04/01/1999 03/31/2004 

04/01/1995 03/31/1999 

04/01/1991 03/31/1995 

04/01/1987 03/31/1991 

145 Upson ELOST 07/01/2015 06/30/2020 

07/01/2010 06/30/2015 

07/01/2006 06/30/2010 

07/01/2002 09/30/2005 

LOST 07/01/1981 

SPLOST 07101/2011 06/3012016 

·-~-~--- -------·--· 

04/01/2005 03/31/2011 

04/01!2000 03/31/2005 

04/01/1996 06/30/1999 

-------

146 Walker ELOST 0710112012 06/30/2017 

07/01/2007 06/30/2012 

07/01/2002 06/30/2007 

07/01/1997 06/30/2002 

LOST 04/01/1976 

SPLOST 10/01/2014 09/30/2020 

10/01/2008 09/30/2014 

10/01/2003 09/30/2008 

10/01/1998 09130/2003 

10/01/1993 09130/1998 

01/01/1988 12/31/1992 

147 Walton ELOST 01/01/2013 12/31/2017 

01/01/2008 12/31/2012 

01/01/2003 12/31/2007 

01/01/1998 12/31/2002 

LOST 10/01/1979 

SPLOST 01/01/2013 12/31/2018 

01/01/2007 12/31/2012 

01/01/2002 12/3112006 

04/0111989 03/31/1992 

01/01!1986 03/31/1989 

September 08, 2015 Page 34 of 37 
0710112008 0613012014 

07/01/2003 06/30/2008 

07/01/1998 0613012003 

07/01/1993 06/30/1998 

04/0111990 03/31/1992 

04101/1986 03/3111990 

149 Warren ELOST 04/0l/2014 03/3112019 

04/0112009 03/31/2014 

01/0112005 03/31/2009 

01/01/2000 12/31/2004 

LOST 01/01/1978 

SPLOST 07101/2012 06/3012017 

07/01/2007 06/30/2012 

07/01/2002 06130/2007 

07/0111997 06130/2002 

07/01/1992 06/30/1997 

01101/1987 12/31/1990 

TSPLOST 01/01/2013 12/3112022 

150 Washington ELOST 07101/2011 06/30/2016 

07/01/2006 06/30/2011 

Other Local 10/01/1988 09/30/1989 

LOST 04/01/1978 

SPLOST 10/01/2014 0913012020 

10/01/2009 09/30/2014 

07/01/2005 09/30/2009 

01/01/2001 06/30/2005 

01/01/1998 12/31/2000 

01/01/1995 12/31/1997 

01/01/1993 12/31/1994 

TSPLOST 01/01/2013 12/31/2022 

151 Wayne ELOST 07/01/2014 06/30/2019 

07/01/2009 06/30/2014 

01/01/1998 12/31/2000 

LOST 01/01/1987 

SPLOST 07/01/2012 06/3012018 

07/01/2006 06/3012012 

07/01/2001 06/30/2006 

TSPLOST 01/01/2013 12/31/2022 

September 08, 2015 Page 35 of 37 
0410112006 03/31/2012 

04/0112001 0313112006 

04/0111993 09/30/1995 

TSPLOST 01/01/2013 12/31/2022 

153 Wheeler ELOST 04/01/2011 03/31/2016 

04/01/2006 03/31/2011 

1 Q/01/1 999 09/30/2004 

LOST 04/0111982 

SPLOST 0410112011 03/31/2017 

----------

01/0112004 12131/2007 

0710111995 12131/1999 

TSPLOST 0110112013 1213112022 

154 White ELOST 01/0112013 12/31/2017 

0110112008 12/31/2012 

0110112003 1213112007 

01/01/1998 12/31/2002 

Other Local 10/01/1988 09/30/1989 

LOST 04/01/1983 

SPLOST 10/01/2014 09/30/2020 

1 Q/01/2009 09/30/2014 

10/01/2004 09/30/2009 

1010111999 0913012004 

"-~-~-- ·-·~ 10/01/1994 09/30/1999 

1 Q/01/1989 09/3011994 

10/01/1987 03/31/1988 

155 Whitfield ELOST 01/0112013 12/31/2017 

--~----------~-~-

--

01/01/2007 12/31/2011 

04/01/2002 12/31/2006 

0710111997 03/31/2002 

LOST 04/01/1976 

SPLOST 07/01/2015 06/30/2019 

01/01/2006 12/3112010 

04/0112001 03/31/2006 

04/01/1994 06130/1995 

01/0111989 0913011991 

156 Wilcox ELOST 07/01/2012 06/30/2017 

0710112007 06/30/2012 

0710112002 0613012007 

07/0111997 06/30/2002 

LOST 01/01/1982 

SPLOST 04/01/2012 03/3112018 

-

._ -~ ~ -

04/01/2006 0313112012 

04/01/2001 03131/2006 

04/01/1996 0313112001 

0410111992 03131/1996 

0410111988 0313111992 

TSPLOST 01/01/2013 12/31/2022 

September 08, 2015 Page 36 of 37 
158 

159 

Wilkinson 

Worth 

TSPLOST 

ELOST 

LOST 

SPLOST 

ELOST 

LOST 

SPLOST 

September 08, 2015 Page 37 of 37 

07101/2000 

10/01/1995 

04/01/1991 

01/01/1988 

01/01/2013 

04/01/2013 

0410112008 

04/0112003 

0410'1/1998 

0410111981 

04/0112014 

0410112008 

0410112003 

04/01/1998 

0410111993 

01101/1989 

01/0111987 

10101/2012 

10101/2007 

10101/2002 

10101/1997 

04/01/"1978 

07/0112011 

07/01/2006 

07/01/2001 

07/01/1996 

04/01/1992 

04/01/1988 

06130/2005 

06/30/2000 

09/30/1995 

12/31/1990 

12/31/2022 

03/31/2018 

03/31/2013 

03/3112008 

0313112003 

03/3112020 

03/3112014 

0313112008 

0313112003 

1213111995 

12/31/1992 

12/31/1988 

09/30/2017 

09/30/2012 

09/30/2007 

09/30/2002 

06/30/2016 

06/30/2011 

06/30/2006 

06/30/2001 

03/31/1996 

03/31/1992 
Appendix C 

GEORGIA SALES AND USE TAX RATE CHART 

Effective 

October 1, 2015 
007 Barrow 7 

008 Bartow 7 

009 Ben Hill 7 

0 1 0 Semen 7 

011 Bibb 7 

012 Bleckley 8 

013 Brantley 7 

014 Brooks 7 

015 Bryan 7 

016 Bulloch 7 

017 Burke 7 

018 Butts 7 

019 Calhoun 7 

020 Camden 7 

021 Candler 8 

022 Carroll 7 

023 Catoosa 7 

024 Charlton 7 

025 Chatham 7 

026 Chattahoochee 8 

LSE 

LSE 

LSE 

LSE 

LSE 

LSE 

LSE 

LSE 

LSE 

LSE 

LS 

LSE 

LSE 

LSE 

LSE 

LSE 

LSE 

LSE 

LSE 

LSE 

7 LSE 

6 SE 

7 LSE 

T 

T 

T 

T 

027 Chattooga 

028 Cherokee 

029 Clarke 

030 Clay 8 LSE T 

031 Clayton 

032 Clinch 

033 Cobb 

034 Coffee 

035 Colquitt 

036 Columbia 

037 Cook 

038 Coweta 

039 Crawford 

040 Crisp 

041 Dade 

042 Dawson 

043 Decatur 

044 Dekalb 

045 Dodge 

046 Deely 

047 Dougherty 

048 Douglas 

049 Early 

050 Echols 

051 Effingham 

052 Elbert 

053 Emanuel 

054 Evans 

8 MLSE 

7 LSE 

6 SE 

7 LSE 

7 LSE 

8 LSE T 

7 LSE 

7 LSE 

7 LSE 

8 LSE T 

7 LSE 

7 LSE 

7 LSE 

7 M EH 

8 LSE T 

8 LSE T 

7 LSE 

7 LSE 

7 LSE 

7 LSE 

7 LSE 

7 LSE 

8 LSE T 

8 LSE T 

061 Gilmer 

062 Glascock 

063 Glynn 

064 Gordon 

065 Grady 

066 Greene 

067 Gwinnett 

068 Habersham 

069 Hall 

070 Hancock 

071 Haralson 

072 Harris 

073 Hart 

074 Heard 

075 Henry 

076 Houston 

077 Irwin 

078 Jackson 

079 Jasper 

080 Jeff Davis 

081 Jefferson 

082 Jenkins 

083 Johnson 

084 Jones 

085 Lamar 

086 Lanier 

087 Laurens 

088 Lee 

089 Liberty 

090 Lincoln 

091 Long 

092 Lowndes 

093 Lumpkin 

094 Macon 

095 Madison 

096 Marion 

097 McDuffie 

098 Mcintosh 

099 Meriwether 

100 Miller 

101 Mitchell 

102 Monroe 

103 Montgomery 

104 Morgan 

105 Murray 

106 Muscogee 

107 Newton 

108 Oconee 

7 LSE 

8 LSE 

6 L E 

7 LSE 

7 LSE 

7 LSE 

6 SE 

7 LSE 

7 LSE 

8 LSE 

7 LSE 

8 LSE 

7 LSE 

7 LSE 

7 LSE 

7 LSE 

7 LSE 

7 LSE 

7 LSE 

8 LSE 

T 

T 

T 

T 

8 LSE T 

8 LSE T 

8 LSE T 

7 LSE 

7 LSE 

7 LSE 

8 LSE T 

7 LSE 

6 L E 

8 LSE T 

7 LSE 

7 LSE 

7 

8 

7 

8 

8 

7 

7 

7 

7 

7 

8 

7 

7 

8 

LSE 

LSE T 

LSE 

LSE T 

LSE T 

LSE 

LSE 

LSE 

LSE 

LSE 

LSE T 

LSE 

LSE 

L E OT 

7 LSE 

7 LSE 

115 Polk 

116 Pulaski 

117 Putnam 

118 Quitman 

119 Rabun 

120 Randolph 

121 Richmond 

122 Rockdale 

123 Schley 

124 Screven 

125 Seminole 

126 Spalding 

127 Stephens 

128 Stewart 

129 Sumter 

130 Talbot 

131 Taliaferro 

132 Tattnall 

133 Taylor 

134 Telfair 

135 Terrell 

136 Thomas 

137 Tift 

138 Toombs 

139 Towns 

140 Treut!en 

141 Troup 

142 Turner 

143 Twiggs 

144 Union 

145 Upson 

146 Walker 

7 LSE 

7 LSE 

7 LSE 

8 LSE T 

7 LSE 

8 LSE T 

8 LSE T 

7 SEH 

6 LSE T 

7 LSE 

7 LSE 

6 L E 

7 LSE 

8 LSE T 

8 LSE T 

8 LSE T 

8 LSE T 

8 LSE T 

8 LSE T 

8 LSE T 

7 LSE 

7 LSE 

7 LSE 

8 LSE T 

7 LS 0 

8 LSE T 

7 LSE 

7 LSE 

7 LSE 

7 LSE 

7 LSE 

7 LSE 

147 Walton 7 LSE 

148 Ware 7 LSE 

149 Warren 8 

150 Washington 8 

151 Wayne 8 

152 Webster 8 

153 Wheeler 8 

154 White 7 

155 Whitfield 7 

156 Wilcox 8 

157 Wilkes 8 

158 Wilkinson 7 

159 Worth 7 

060 City of Atlanta 1 

LSE T 

LSE T 

LSE T 

LSE T 

LSE T 

LSE 

LSE 

LSE T 

LSE T 

LSE 

LSE 

0 

M =MART A l = LOCAL OPTION S =SPECIAL PURPOSE E = EDUCATIONAL H =HOMESTEAD 

0 =OTHER LOCAL OPTION T =TRANSPORTATION 

GO TO: https://dor.georgia.gov/distributions-section 

FOR NEXT QUARTER'S RATES AND UP-TO-DATE CHANGES 
January 21,2014 

VIA ELECTRONIC FILING AND U.S. MAIL 

Randall S. Fiertz 

Director, Office of Airport Compliance and Management Analysis Federal Aviation Administration 

800 Independence Avenue, SW Washington, D.C. 20591 

Docket Management Facility U.S. Department of Transportation 1200 New Jersey Avenue, SE 

West Building, Ground Floor 

Room W12-140 

Washington, D.C. 20590-0001 

ATTN: Randall S. Fiertz 

404-651-6148 

Fax 404-656-2283 

RE: Public Comment by Georgia Department of Transportation Revenue on Proposed Policy and Georgia Department of and Procedures Concerning Proceeds.from Taxes the Use of Airport Revenue; on Aviation Fuel, Docket No. FAA-2013-0988, 69,789 (Nov. 14, 2013). 78 Fed. Reg. 

Dear Mr. Fiertz: 

Please accept this correspondence Department of Transportation as Public Comment on behalf of the Georgia ("GDOT") and the Georgia Department of Revenue ("GDOR") to the Federal Aviation Administration's ("FAA") Proposed Policy and Procedures Concerning Use of Airport Revenue; Proceeds the from Taxes on Aviation Fuel, Docket No. FAA-2013-0988, Fed. Reg. 69,789 (Nov. 14, 2013) 78 Proposed Policy to address (hereinafter "Proposed Policy"). The FAA recently issued the the usc and diversion of airport revenue via taxes on aviation fuel. The Proposed 1 Policy clarifies and amends a previous policy statement of the FAA entitled Policy 

Policy 

' Although 

that 

"aviation 

"aviation 

fuel" is not defined in the FAA statutes, the FAA states in the Proposed 

gasoline, or 'avgas,' 

fuel" 

used 

includes "two general categories of fuel used in aircraft: aviation in reciprocating engines; and kerosene engines." Proposed Policy, jet fuel used in turbine 78 Fed. Reg. at 69,790. 

EXHIBIT 

I 

"~·· 
In brief, the FAA interprets 49 U.S.C. §§ 47107 and 47133 to mean that any state or local tax that may be imposed on aviation fuel, whether specifically targeting aviation fuel or not, or encompassing other taxable sales or not, is subject to the revenue use restrictions of Code Sections 47107 and 47133. See Proposed Policy, 78 Fed. Reg. at 69,792-69,793. Moreover, the FAA essentially concludes that any entity imposing, collecting, or administering state or local tax on aviation fuel not used for the operating costs or capital improvements of a federally assisted airport may be subject to sanctions, in addition to sanctions against any "airport 

2 As the FAA recognizes in the Proposed Policy, Code Section 4 71 07 was first enacted as part of the Airport and Airway Improvement Act of 1982, 49 U.S.C. § 47101 et seq., which was later amended by the Federal Aviation Reauthorization Act of 1996 to add Code Section 47133. Both of these Code Sections have been amended multiple times. Code Section 47107(b)(l) sets forth the general rule that 

[tJhe Secretary of Transportation may approve (an Airport Improvement Progran1 (or "AIP")J grant application ... for an airport development project only if the Secretary receives written assLITances, satisfactory to the Secretary, that local taxes on aviation fuel (except taxes in effect on December 30, 1987) and the revenues generated by a public airport will be expended for the capital or operating costs of-

(A) the airport; 

(B) the local airport system; or 

(C) otber local facilities owned or operated by the airport owner or operator and substantially related to the air transportation of passengers or property .... 

Similarly, 49 U.S.C. § 47133(a) provides (with exceptions not applicable here) that 

[lJocal taxes on aviation fuel (except taxes in effect on December 30, 1987) or the revenues generated by an airport that is the subject of Federal assistance may not be expended for any purpose other than the capital or operating costs of-

(l) the airport; 

(2) the local airport system; or 

(3) any other local facility that is owned or operated by the person or entity that owns or operates the airport that is directly and substantially related to the air transportation of passengers or property .... 

-2-
p

g

ety

five (95) general aviation airports in Georgia. In addition, Georgia has nine (9) FAA Part 13 9 certificated airports. One of these nine certificated airports, Hartsfield-Jackson Atlanta International Airport, is widely considered the busiest airport in the world with more than 95 million passengers annually and with sales of jet fuel totaling nearly 1 billion gallons annually.4 Further, airports in Georgia, by means of on and off-site businesses, visitors, and aviation-related orr:!izations, contribute over $62.6 billion to the State economy and employ over 470,000 people. The GDOT is concerned that the Proposed Policy may result in the revocation of grants and/or other sanctions imposed on airports it assists and that the Proposed Policy will have a deleterious effect on the State economy. 

GDOR is a Department of the State of Georgia which collects and administers tax revenue totaling approximately $23 billion each fiscal year. For the fiscal year ending June 30, 2012, total sales and use tax collections were $9.953 billion, consisting of $5.33 billion in state sales and use taxes and $4.623 billion in local sales and use taxes. GDOR collects tax on behalf of the State in addition to collecting and admimstering local sales and use taxes of various types in !59 counties and numerous cities statewide. Some of these imposed taxes include the Georgia Local Option Sales Tax, the Education Local Option Sales Tax, and the Special Purpose Local Option Sales Tax. See, e.g., O.C.G.A. §§ 48-8-80 through 48-8-96; 48-8-110 through 48-8-124; and 48-8-140 through 48-8-!44. GDOR is concerned that the Proposed Policy may result in sanctions being imposed on it and various other local jurisdictions receiving revenue from taxes on aviation fuel. GDOR is also concerned that the Proposed Policy will result in the costly and burdensome administration of tax. 

'The FAA has previously defined an "airport sponsor" as "the owner or operator of the airport that accepts Federal assistance and executes grant agreements or other documents required for the receipt of Federal assistance." 1999 Policy, 64 Fed. Reg. at 7716. 

'Passenger figures are from statistics compiled by the Airports Council lntemational for the year 2012. Estimated fuel sale figures by gallons are compiled from airport records maintained by Hartsfield-Jackson. These sales figures do not, however, include the sales prices collected in such transactions, which are important for sales and use tax purposes, O.C.G.A. § 48-8-30(b)(l) (imposing tax on the "sales price of [a retail] purchase"), but which are not tracked or compiled by Hartsfield-Jackson. 

5 The economic and employment figures are from an FAA-funded study for GDOT in 2010 to quantifY the economic contribution of the state's airport system using an FAA-approved methodology of survey data and modeling estimates. The total economic impact of $62.6 billion is the sum of all direct airport and visitor impacts combining with the multiplier effects and presented in terms of jobs, payroll, and total economic output. 

-3-
for compliance with the Proposed Policy should it be adopted. 

I. Enforcement Against Airport Sponsors And Non-Sponsors. 

First, GDOT and GDOR respectfully disagree with the FAA's interpretation of 49 U.S.C. §§ 47107 and 47133 to conclude that: (a) any entity that imposes or administers a tax on aviation fuel may also be sanctioned even though it is neither an airport sponsor nor the recipient of federal assistance; and (b) an airport sponsor may be sanctioned for a tax imposed by another entity not under the control or influence of the airport sponsor. See Proposed Policy, 78 Fed. Reg. at 69,793 ("Neither section 47107(b) nor section 47133 limits this requirement to taxes imposed by the airport sponsor; the assurance applies to any state or local government tax on aviation fuel."). 

Although both 49 U.S. C. §§ 47107 and 47133 prohibit diversion of revenue from aviation 

fuel taxes and the enforcement mechanisms of 49 U.S.C. §§ 46301 and 47111 apply to any "person," the clear purpose of the Airport and Airway Improvement Act is to regulate and fund airports and their sponsors, not interfere with a State's exercise of its taxing power and penalize 

state and local entities that are not airport sponsors. See. e.g., 49 U.S.C. § 4710l(a) (12) and (13) (setting forth policy and purpose of Act) ("airport fees, rates, and charges must be reasonable and 

may only be used for purposes not prohibited by this subchapter"); id. ("airports should be as self-sustaining as possible under the circumstances existing at each particular airport and ... airport owners and operators should not seek to create revenue surpluses that exceed the 

amounts to be used for airport system purposes and for other purposes for which airport revenues 

may be spent under section 47107(b)(l) of this title" (emphasis added)). 

This purpose was in fact recognized in the 1999 Policy which stated numerous times that 

"airport sponsors" were responsible for unlawful revenue diversions of their own creation. See 

1999 Policy, 64 Fed. Reg. at 7714 (emphasis added throughout) ("The FAA will seck penalties for the diversion of airport funds if the airport sponsor is not willing to correct the diversion and make restitution, with interest, in a timely manner. This approach is consistent with the FAA's 

objective of achieving compliance with a sponsor's obligations."); id. at 7715 ("Airports are obligated by the statutory assurance in AlP grant agreements pursuant to § 47107(b)(2), or directly under§ 47133"); id. ("the purpose of [the revenue use requirement], now codified at 49 U.S.C. §§ 47107(b) and 47133, is to provide that an airport owner or operator receiving Federal assistance will use airport revenues only for purposes related to the airport."); id. at 7722 ("lf, after ... investigation, the FAA finds that there is reason to believe that there is or has been 

unlawful diversion of airport revenue that the sponsor refuses to terminate or correct, the FAA 

will issue an appropriate order . . . proposing enforcement action. However, such action will 

cease if the airport sponsor agrees to return the diverted amount plus interest."). Moreover, the 

-4-
The problem with and unfairness of the FAA's new conclusion in the Proposed Policy is 

demonstrated by the taxation of jet fuel at Hartsfield-Jackson Airport. At present, jet fuel at 

Hartsfield-Jackson is taxed at a grandfathered 3% sales tax rate for the State, but is also subject 

to the Local Option Sales Tax and the Education Local Option Sales Tax imposed by Clayton 

County, Georgia. See O.C.G.A. §§ 48-8-80 through 48-8-96; and 48-8-140 through 48-8-144. 

However, the City of Atlanta, not Clayton County, is the owner or operator of HartsfieldJackson. See Atlanta Journal & Constitution v. City of Atlanta Dep't of Aviation, 322 F.3d 

1298, 1302 (11th Cir. 2003) ("Hartsfield ... is owned by the City of Atlanta . . . . Pursuant to 

statutory authority, the City of Atlanta Department of Aviation ... operates the Airport."). The 

City of Atlanta also is not responsible for, nor has any control over, the enactment of local option 

sales taxes in Clayton County. See O.C.G.A. §§ 48-8-84 (Local Option Sales Tax created by 

resolution of counties and municipalities and voter referendum); 48-8-141 (Education Local 

Option Sales Tax created by local resolution and voter referendum). Hence, under the FAA's 

new view, the City of Atlanta, as sponsor of Hartsfield-Jackson, could be sanctioned for taxes 

imposed by Clayton County even though the City has no control over those taxes. Similarly, 

Clayton County could also be sanctioned even though it is not the sponsor of Hartsfield-Jackson 

and is not the recipient of federal assistance for Hartsfield-Jackson. GDOT and GDOR 

respectfully submit that this view and result are contrary to the purpose of the Airport and 

Airway Improvement Act, the FAA's previous policy statements, and to the logical enforcement 

of the Act. 

2. Segregation Of Aviation Fuel From Other Taxable Sales. 

Second, the FAA concluded in the Proposed Policy that "[sJince aviation fuel and other 

fuels are distinct prodncts, it should not be difficult for state and local government to identifY the 

tax revenues attributable solely to aviation fuels." Proposed Policy, 78 Fed. Reg. at 69,790. 

GDOR submits that this conclusion is incorrect, and the segregation of aviation fuel from other 

taxable transactions under generally applicable sales and use tax statutes like Georgia's would 

result in a high cost and burdensome administration of those taxes. At present time, vendors in 

Georgia collect and report sales tax on their total gross taxable sales and do not break down or 

segregate by product when reporting their sales to the State. 6 See O.C.G.A. § 48-8-49(a) ("Each 

dealer, on or before the twentieth day of each month, shall transmit returns to the commissioner 

showing the gross sales and purchases arising from all sales and purchases taxable under this 

article during the preceding calendar month." (emphasis added)); GDOR Regulations 

560-12-1-.22 (dealers required to file reports of gross sales); 560-12-3-.06 (sales tax report 

6 Only vendors filing sales tax returns for Clayton County must segregate sales of "jet fuel" due 

to the sales tax exemption applicable to certain such transactions pursuant to O.C.G.A. 

§ 48-8-3(33.1). 

-5-
separately track and accmmt for the local taxes on such transactions in order that corresponding 

amounts could be used in ways acceptable to the FAA, the Revenue Department estimates that 

the necessary changes to the statewide sales tax return and the Department's computer system 

could cost approximately $3 million and require at least fifteen (15) to eighteen (18) months to 

implement, and that another six ( 6) months might be needed thereafter to notifY and train the 

local jurisdictions and vendors how to comply. Moreover, the State will incur on-going costs 

associated with the changes, including auditing and enforcing vendor compliance with the new 

reporting requirements. Accordingly, GDOR respectfully disagrees with the FAA's assertion 

that taxes on aviation fuel can easily be segregated from total gross sales and administered. 

3. Enforcement Tim cline. 

Third, and finally, GDOT and GDOR respectfully submit that the FAA further clarify its 

intention to apply and enforce the new pronouncements in the Proposed Policy. The FAA states 

that "it is FAA's intention to apply any final clarification of policy adopted in this proceeding 

prospectively, and to allow affected parties a reasonable time to bring state and local goverrnnent 

taxes into compliance." Proposed Policy, 78 Fed. Reg. at 69,793. Although GDOT and GDOR 

recognize that it is not the FAA's intention to apply the clarifications retroactively, GDOT and 

GDOR request a more definitive estimate on when compliance with the Proposed Policy must be 

commenced and completed before any sanction is considered against any airport sponsor or any 

other entity. In addition to the timeline previously discussed if GDOR were to begin separately 

tracking and accounting for local sales and use taxes on aviation fuel, local jurisdictions 

themselves could be dealing with state-law restrictions on how such monies currently can be 

used, and those issues would take time to address legislatively or otherwise. See. e.g., O.C.G.A. 

§§ 48-8-lll(a) (1) (a SPLOST resolution must specify "[t]he purpose or purposes for which the 

proceeds of the tax are to be used and may be expended"); 48-8-lll(b), (c) (voters in the 

affected county must approve the imposition of the SPLOST for such purposes); 48-8-12l(a)(l) 

("The [SPLOST] proceeds ... shall be used by the county and qualified municipalities ... 

exclusively for the purpose or purposes specified in the resolution ... calling for imposition of 

the tax.") Accordingly, GDOT and GDOR respectively request that the FAA provide a liberal 

timeframe for compliance of at least eighteen (18) months from the date the Proposed Policy 

becomes final. 

In sum, GDOT and GDOR respectfully request that its comments and concerns be 

considered and addressed by the FAA. 

-6-
WARREN R. CAL VERT 

Senior Assistant Attorney General 

Cmmsel for Georgia Department of Revenue and 

Georgia Department of Transportation 

-7-
) 

Notice of Proposed ) Docket No. F AA-2013-0988 Clarification of Policy and ) Procedures Concerning the Use of Airport ) Revenue; Proceeds from Taxes on Aviation ) Fuel 

) _________________________ ) 

COMMENTS OF DELTA AIR LINES, INC. 

Delta Air Lines, Inc. ("Delta") submits these comments in response Proposed Clarification to the Notice of of Policy (the "Notice") amending ("FAA'') Policy the Federal Aviation Administration and Procedures Concerning Policy"). The the Use of Airport Revenue ("Revenue Use proposed amendment, published in the federal register on November 21, 2013, is to clarify the FAA's policy on federal requirements aviation fuel. Delta for the use of proceeds from taxes on appreciates the opportunity FAA's interpretation of to comment on the Notice and agrees with the federal law contained FAA to finalize the proposed in the Notice and in prior rulings. Delta urges the amendments with certain recommended for clarification. changes, which are solely 

Introduction 

The Airport and Airway Improvement Act of 1982 ("the AAJA") provided condition precedent that, as a 

airport sponsor must 

to approval of an airport development project utilizing federal funds, the provide assurances 

expended for the capital that "all revenues generated by the airport ... will be 

facilities which are owned 

or operating costs of the airport, the local airport system, or other local 

248, § 5ll(a)(l2), 96 Stat. 

or operated by the owner or operator of the airport." Pub. L. No. 97- 324, 687 (1982). As stated in the Notice, in the years following 1982 enactment of the the AAJA, the application of the revenue-use requirements aviation fuel was to taxes on not entirely clear. 

In response, Congress amended aviation fuel within the AAJA in 1987 to bring state and local taxes on the scope of the revenue-use and Expansion Act of requirements. The Airport and Airway Safety 

an assurance 

1987 (the "1987 Act") amended section 5ll(a)(4) of the AAJA to require that "[a ]11 revenues generated by the airport, if it is a public airport, and any local 

EXHIBIT 

I ,, c_'' 
Issues Identified in the Notice 

In its discussion, the FAA states that "the 1987 amendment itself was open to interpretation on the application of use requirements FAA also to different taxes on aviation fuel." The 

these 

states that the conference report on the 1987 amendment did not clearly resolve all of 

other 

issues. The FAA seeks comment on the proposed policy clarification and whether there are reasonable interpretations regarding local taxes on aviation fuel. Delta agrees with the FAA's interpretation of the law, but disagrees that the 1987 

use 

amendment 

requirements 

was, or is, open to interpretation. The express language of the amendment made the applicable 

1987. There 

to "any local tax on aviation fuel" not in effect on December 30, is no ambiguity in this provision, and the FAA has consistently and correctly 

meaning 

interpreted both§ 47107(b) and§ 47133 in accordance with the express language and plain of the statutes. 

Local Taxes. The FAA correctly interprets "local taxes" to include both state government taxes and local government 

might 

taxes. Only if§ 47107(b)(l) and§ 47133(a) are read in isolation 

4 7 

there be a question as to the meaning of"local taxes." However,§ 47107(b)(3) and§ 

taxes" 

J 33( c), which expand the permitted use of state taxes on aviation fuel, make clear that "local include both state government taxes and local government the Notice and taxes. As the FAA discusses in in its prior opinions, interpreting "local taxes" to exclude state government would taxes render meaningless the provisions 

uses of in§ 471 07(b)(3) and§ 47133(c) that permit certain state taxes. Any such interpretation would be unreasonable since statutes must be interpreted 

or 

to "give ... effect ... [to] all [of their] provisions, so that no part will be inoperative superfluous, void or insignificant,"2 and to avoid "absurd" results. 3 That the term "local taxes" includes state and local government legislative taxes is also supported by 

government 

intent and as a matter of policy. As the FAA states, requiring an aviation use of local proceeds from taxes on aviation fuel, but not state proceeds, would undermine purpose the and effect of the statutes and would be inconsistent with Congressional example, intent. For if"Iocal taxes" did not include state taxes, a state government would be that is an airport sponsor permitted to impose a tax on aviation fuel for a non-aviation use, but a local 

1 Airport and Airway Safety and Capacity Expansion Act of 1987, Pub. L. No. 100-223, § 109, 101 Stat. 1486, 1499 (1987) (codified as amended at 49 U.S.C. app. § 2210 (1988))(emphasis added). 2 Corley v. US., 129 S.Ct. 1558, 1566 (2009) (citing Hibbs v. Winn, 542 U.S. 88, 101 (2004)). 3 Green v. Bock Laundry Machine Co., 490 U.S. 504, 527 (1989) (Scalia, J., concuning). 
p

eaning of the statutes, the FAA interprets "taxes on aviation fuel" to include all taxes applicable to aviation fuel, whether a "specific" tax or a "general" tax. Delta agrees with this interpretation and asserts that there are no other reasonable interpretations. The 1987 amendment made the revenue-use applicable to any requirements local taxes on aviation fuel (except Had Congress intended taxes in effect on December 30, 1987). to differentiate taxes on aviation fuel for purposes of limiting the revenue-use requirements meaning of the statute, any to certain taxes, it could have expressly done so. Under the plain tax on aviation fuel, whether labeled a "general" tax or a "specific" tax, is subject to the revenue-use requirements (except taxes in effect on December 30, 1987). In proposed Section IV.D.4.b., the FAA provides a list of taxes subject to the use restrictions. Delta recommends that the list expressly include "use" (which is consistent with prior rulings) and that the FAA clarify that this list of taxes on aviation fuel is not an exhaustive Other Taxes. list. The FAA refers to the conference report on the 1987 amendment and states that it did not clearly resolve the issue of the application of the use requirements to different taxes on aviation fuel. Again, Delta asserts that the express meaning are clear. Thus, language of the statute and its there is no need to resort to the conference Congress' intent. report to determine "[L]egislative history, for those who take it into account, is meant to clear up 

Nevertheless, 

ambiguity, not 

Delta 

create it." Milner v. Department of Navy, 131 S.Ct. 1259, 1267 (2011). agrees with the FAA's reading of the conference report. As mentioned, the application of the revenue-use requirements to taxes on aviation fuel was not entirely clear in the years following enactment of the AAIA in 1982. Congress amended the statute to bring taxes on aviation fuel within the scope of the use requirements. Consistent with the amendment, the conference report merely supports that Congress did not intend for the amendment to bring taxes on other 

Grandfathered 

goods and services at the airport within the federal use requirements. 

exception for taxes 

Taxes. Delta agrees with the FAA's interpretation of the "grandfather" in effect on December 30, 1987. 

state and 

Compliance. 

local governments. 

Delta agrees with the FAA's discussion and policy regarding non-sponsor 

Prospective Application 

In its discussion, the FAA states that it "is mindful may not have fully understood that entities affected by this policy the scope of Federal requirements in the past." The FAA also states its "intention to apply any final clarification of policy adopted in this proceeding 
ports to ensure that such taxes are directed and used in accordance with federal law. 

In some cases, a state or local govermnent may not be able to comply with federal law as a matter oflocallaw (e.g., where local law does not permit the use of certain taxes on aviation fuel in accordance with federal law). In such cases, until there is a change in local law, the state or local government should immediately cease the collection of such taxes in order to avoid continued violations of federal law and possible sanctions. To the extent local Jaw permits taxes on aviation fuel to be used in accordance with federal law, but they are not in fact so used, a reasonable period of time (up to 180 days) should be allowed compliance. to bring such taxes into 

Recommended Changes to Proposed Amendments 

Delta agrees with the FAA's interpretation of federal Delta recorrunends law and the proposed amendments. the following changes to the proposed amendments for the purpose of clarification: 

I. Proposed Section II.B.2, Definitions, states: "State or local taxes on aviation fuel (except taxes in effect on December 30, 1987) are considered to be airport revenue subject to the revenue-use requirement. However, revenues from state taxes on aviation fuel may be used to 

pwposes. 

support state 

on or 

aviation 

off 

programs, and as airnort revenue can be used for noise mitigation the airport." 

Delta recorrunends revising the second sentence to more closely follow§ 47133(c): "However, revenues from a state tax on aviation fuel may be used to support a state aviation program, and like airport revenues, may be used on or off the airport for noise mitigation purposes." 2. Proposed Section IV.D.l. states: "Federal law limits use of the proceeds from a state or local government tax on aviation fuel to the purposes permitted in those sections, as described in IV.A. of this Policy. Proceeds from a tax on aviation fuel may be used for any purnose for which other airnort revenues maybe used, and may also be used for a state aviation program." Delta recommends revising the second sentence to read: "Proceeds may be used for any purpose from a tax on aviation fuel for which airport revenues may be used, and proceeds of a state tax on aviation fuel may also be used for a state aviation program." 
oolleetea sreeifieally that relate to aviation fuel, including but not limited to the sale, use, purchase or storage of aviation fuel. and not to the amounts collected for transactions involving products other than aviation fuel under the same general tax law; 

Delta appreciates the opportunity to offer these comments, and respectfully FAA adopt requests that the the recommended changes discussed above. 

Respectfully submitted, 

Is/ Joel L. Hartman 

Joel L. Hartman 

Managing Director- Tax Counsel Delta Air Lines, Inc. 
Pursuant to an Act of the Georgia General Assembly, effective January 1, 1980, relating to Local Sales & Use TIOOI&, the governing authorities for the qualifying mimlclpalltles anti the county located within the special district coterminous wl!h the boundaries of CJeytgn County hereby certify that the proceeds of the combination cltyfcounty local sales and use tax generated In such district shafl be dlstrlbuted by the State Revenue Commissioner as follows: 1-1-16 through 6-30-22 

City of Egrgt f>ark shall rec&ive 11 23 % 

City of' Rlyerrlafe shall receive 8.75 % 

City of Morrow shall racelve !1.77 % 

City of Jgaulzgrg shall receive 2.96 % 

City of Lake C!jy ·shall recelva 2.25 % 

County of !:<lald!lll shali receive 66,59 % 

Tbls certlfl<ll te shall continue In effect uutihw:h time as a new certificate shall be execllted as provided in said Act, 

By executing thls schedule the county aud citles, actlug through their respective officen, represent thai all municipalities Iylng whOlly or partly ln the ta.:jurbdictlon have been given an opportunity t<> show that they are 'qualified munidpaJHles,' as that term h used in the Act, aud that all municipalities listed herein as recipients are 'qualified' :and so may re<:eive distribution from the proceeds of the tax. 

See Signatul1!:8 Attaclted 

MAYOR OF T111r CITY OF FOREST PARK 

MA.YOROFTH£CITYOFRivmDALI! 

MAYOR OF 'l'FfE CITY OF MORROW 

MAYOR OF THE CITY OF JONESBORO 

MAYOR OF THE CITY OF LAKE CITY 

CHAIRMAN BOARD OF COMMJBSIONERS OF 

------~CL~A~YT~O~N~ 

__ COUNTY 

EXHIBIT 

I ,, t>" Page 1 of2. 

<;;Z a5ed 
f' -

Pursuant to an Act of the Georgia General Assembly, effective January 1, 1980, relating to Local Sales & Use Taxes, the governing authorities for the qualifying municipalities and the county located within the apecLal district coterminous with the boundaries of Cluytoo County hereby certify that the proceeds ofthe combination city/county iocalsales and use tax generated In such dlstriet shall be distributed , by the State Revenue Commissioner as follows: 1·1·16through 6-30..22 ! 

City of Lgyetov shall receive 3.45 % 

City of CetJIJilga E!atk shall receive 1 04 % 

City of shall receive % 

City of shall receive % 

City of shallrGC&Ive % 

County of shall recalve % 

Thlo certificate shalltoatlnue In effe<t until :ruth ti.me as a new cerlit!cate shall be exoouted ns provided In said Act. 

By exeetlting this sohedule tile eounty nnd cities, Kong through their respettlve officers, repreoent that all mnnicipalitie• lying wholly or partly in the taxjumdictlonhave been given an opportunity to show tbot they are 'qualified m'IIDieipaHti .. ,' as tllat term !i used In the Act, and thot all municipalities listed herein ao recipients are 'qualified' and so may receive distribution from the proceeds of the tax. 

Encuted·onbehalf uftlre governlnglltlthoritlll3 uftlfln(illllifying1JillJI!~Kiiti!!B repreaerrtlngnot!ess tlu!n lfmljorltyoftbo· · - · aggregate population of all j~iJyln: municip~1ocated within the spooial district and the governing a11thwity or thecoulity,thls dayof t'mheC 10~. 

See.Sip.atu.rlli' AttAched 

MA YOJl OF THE CU:V OF LOVEJOY 

MAYOR OF THE CITY OFCOLLEGEl'ARIC 

------~C~L~A~YLT~O~N~ 

___ COUNTY 

Page 2 of2 

gz e5ed 8176MLvOLL MVl WMO~ 

~t::a 

g~QC: 90 

°9 0 

1 

1 

' I 

1 
County, Georgia, Board of Commissioners 

•"":''-~':'"'' ..... , .. , . 

.., 

a. e6ed 
between Clayton County and the City of Atlanta, both mnnicipal corporations of the State of 

Georgia. 

WITNESSETH: 

WHEREAS, the City of Atlanta owns and operates the Willian1 H, Hartsfield-Jackson 

Atlanta International Airport, a portion of which lies within the jurisdiction of Clayton County; 

and 

WHEREAS, Clayton County and the City of Atlanta have determined that it is to the 

mutual advantage and benefit of each of the parties hereto that they render police protection, 

prevention, rescue and emergency medical assistance to the other in the case of an emergency, or 

when requested by either party; and 

WHEREAS, it is tl1e desire of the respective governing authorities represented by the 

signatories hereto to enter into tl1is Agreement for mutual aid; and 

NOW THEREFORE, in consideration of the mutual covenants contained herein, and 

for other good and valuable consideration, the parties hereto agree as follows: 

ARTICLE 1. MUTUAL AID 

Paragraph 1.0. In accordance with the provisions of the constitution and statnes ofthe 

State of Georgia, the City of Atlanta agrees to furnish at its expense a corps of police officers at 

EXHIBIT 

I "E" 

1 

~----~~~-----~~----- ,_ .. _,, 
p

area and adjoining properties at all tunes. 

Paragraph 1.1 Clayton Co1mty agrees to respond to any request from the City of 

Atlanta Police Chief, or his or her designee, in periods of emergency, and on occasions when 

greater police, guidance, and other services are required. Clayton County agrees to respond 

when Clayton County police resources are available to respond. Resource availability shall be 

determined in the sole discretion of the providing agency. 

Paragraph 1.2. The City of Atlanta also agrees to respond to any request from Clayton 

County Police Chief, or his or her designee, in periods of emergency, and on occasions when 

greater police, guidance, and other services are required. The City of Atlanta agrees to respond 

when the City of Atlanta police resources are available to respond. Resource availability shall be 

determined in the sole discretion oftl1e providing agency. 

Paragraph 1.3. The generally available level of mutnal aid shall be as agreed upon by 

Clayton County Police Department Chief, or his or her designee, and the City of Atlanta Police 

Chief, or his or her designee. The party furnishing aid shall determine the aetna! an1ount of 

_. equipmen~t will extend in each instance of emergency based on the available personnel 

and equipment and of local conditions at the time of emergency. Aid actually furnished may be 

recalled at tl1e discretion of the Police Chief or designee of the furnishing jurisdiction. 

2 
Paragraph 2.1. Personnel who are furnished will work under their O\Vll supervisors and 

with their own equipment. 

Paragraph 2.2. All general direction relative to the work will be given by the 

appropriate officers of the receiving jurisdiction. 

ARTICLE 3. LIABILITY 

Paragraph 3.0. There is no special duty imposed by this agreement on either pruty or its 

respective personnel to respond to emergency calls pursuant to this Agreement 

Para~rraph 3.1. :'\fo employee of a pru1y shall be deemed to be an employee or agent of 

the other pmy because of any aciion or incident arising pursuant to this agreement. 

Paracraph 3.2. All damages or repairs to any equipment shall be the responsibility of 

the owner jurisdiction. 

ARTICLE 4. COMPENSATION 

Paragraph 4.0. Each party shall pay its own pers01mel without cost to the other pa!"ty. 

Paragraph 4.1. No party is required to pay any compensation to the other party for 

services rendered pursuant to tliis Agreement. 

Paragraph 4.2. The mutual advantage and protection afforded by this Agreement is 

adequate consideration to both pmies. 

3 
provision of service pursuant to this Agreement. 

ARTICLE 6. TERM OF AGREEMENT 

This Agreement shall commence upon its approval by the respective governing bodies of 

the Parties, and shall continue until December 31,2008. This Agreement shall stand 

automatically renewed by the pmties on Janum·y I, 2009, and each year thereafter on January 1 '', 

unless and until such time as written notice of the termination or notification is received by either 

pmty at least ninety (90) days prior to the expiration of the first term or any renewal term 

thereafter. Under Georgia law, this agreement cannot go beyond fifty (50) years. 

ARTICLE 7. STANDBY OF EQUIPMENT 

Each party agrees m1d acknowledges that it will be the responsibility of each party to 

provide the back up coverage necessary for its ovm department. 

ARTICLE 8. TERMINATION 

Either party to this Agreement may terminate the Agreement by giving not less than 

ninety (90) days advance written notice to the other party. 

ARTICLE 9. SEVERABILITY OF TERMS 

In the event my part or provision of this Agreement is held to be invalid, the remainder 

of the Agreement shall not be affected thereby and shall continue in full force and effect. 

4 

i 

I 

I 

I 

I 
Nothing in this Agreement is intended to or shall be construed as modifying the 

respective rights and obligations of the Parties tmder a mutual aid agreement as specifically 

provided by the laws of the State of Georgia. 

IN WITNESS WHEREOF, the parties , acting by and through their duly authorized 

officers, have caused their hands and seals to be hereunto affixed, the day and year first above 

written. 

APPROVED and Executed this ___ day of _____ _, 2008. 

5 
ATTEST 

COUNTY CLERIC 

APPROVED AS TO FORM: 

COUNTY ATTORNEY 

APPROVED and Executed this ___ day of ______ , 2008 

6 

'--·-------- -·-· ----------·------· -·--·-------- --
ATTEST: 

CLERK OF COUNCIL 

APPROVED AS TO INTENT: 

COMMISSIONER OF AVIATION 

RECOMMENDED: 

DEPUTY CHIEF ADMINISTRATIVE OFFICER 

APPROVED AS TO FORM: 

SR. ASSISTANT CITY ATTORNEY 

7 
A JOINT ANll-DRUG TASK FORCE AGREEMENT 

This Intergovernmental agreement (hereinafter "the Agreement") is entered into by: 

CLA VTON COUNTY, a political subdivision of the State of Georgia, and 

THE CITY OF ATLANTA, a municipal corporation chartered by the State of Georgia, 

for the purpose of setting forth the parties' rights and responsibilities with respect to the creation and operation of a Joint Anti-Drug Task Force to operate at the Hartsfield Jackson Atlanta International Airport. 

WITNESSETH 

WHEREAS, Article 9, Section 3, Paragraph 1 of the Constitution of the State of Georgia provides that counties and municipalities may contract with each other for joint services; and 

WHEREAS, Clayton County and the City of Atlanta (jointly "the partiesj have determined that there is a present and continuing need for conducting joint overt and covert investigations into drug related crimes; and 

WHEREAS, the parties have determined that the best method to accomplish these joint activities Is to operate a joint task force; and 

WHEREAS, the parties have determined that it Is mutually beneficial to the public health, safety and welfare of the citizens of Clayton County, and the City of Atlanta to have cooperative law enforcement and pollee protection; and 

WHEREAS, Clayton County and the City of Atlanta are desirous of setting forth the rights and responsibUities of the Parties, and the authority of the Parties In joint operations and desire to provide for limited jurisdictional authority as provided in Article 9, Section 3 of the Constitution of the State of Georgia: 

NOW, THEREFORE, for and In consideration of the mutual covenants contained herein and for other good and valuable consideration, the parties hereunto agree as follows: 

2014 Atlanta Airport Anti·Drug Task Force Agreement Page 1 
SECTION ?: JOINT OPERATIONS 

The Clayton County Pofice Department and the City of Atlanta Ponce Department shall conduct joint operations including drug Investigations, within Hartsfield Jackson Atlanta International Airport. 

SECTION 3: DURATION 

A. This Agreement becomes effective immediately upon approval by the Board of Commissioners of Clayton County and approval of the Agreement by the Mayor and City Council of the City of Atlanta. 

8. Addition of other Participating Agencies. Other law enforcement agencies may be added to this Agreement upon written request and approval of the governing authority of the requesting agency and the concurrence of the Board of Commissioners of Clayton County and the Major and City Council of lhe City of Atlanta. 

C. This Agreement shall automatically renew on January 1"1 of each year unless terminated pursuant to the provisions contained herein but for not more than three (3) years. 

D. The Chief of the Clayton County Police Department or the Chief of the Atlanta Pollee Department may terminate his or her agency's participation in this Agreement upon a thirty (30} day written notice to the chiefs of police of the other participating parties. 

SECTION 4: ASSIGNMENT OF PERSONNEL 

Personnel from each Participating Agency shall remain employees of that agency and shall be entitled to salary, compensation and other benefits of employment only from their respective employer and shall have no employment rights or vesting as an employee of the other agencies. 

SECTION 5: STRUCTURE AND SUPERVISION 

2014 Atlanta Airport Anti-Drug Task Force Agreement Page2 
y

y 

ce Department

s Unit Commander, who shall act as the commander of the task force. 

C. During joint operations, all personnel shall adhere to the policies and procedures established by the Clayton County Pollee Department for the task force. 

SECTION 6: DUTIES 

A. Each Participating Agency shall provide all equipment required to conduct the joint operation to its personnel including a motor vehicle. Each agency Is responsible for maintenance, fuel and insurance of any vehicle provided pursuant to this agreement. 

B. For purposes of this Agreement drug crime shall include but is not limited to Investigation and enforcement of the laws regarding drug crimes. These activities include, but are not limited to, surveillance, covert and overt Investigations, sting operations, canine operations, interdiction of illegal drugs and details as assigned. All charges and arrests shall be written In the format prepared and used by the Clayton County Police Department to be submitted to the proper court. 

SECTION 7: EMPLOYMENT STATUS OF APPOINTED PERSONNEL 

A. Personnel from each Participating Agency shall remain that agency's employee, and shall be entitled to salary, compensation and other benefits of employment only from their respective employer. Said employer is solely responsible for the payment of compensation to any appointed personnel who becomes injured arising out of or In the course of their employment while participating in activities under this Agreement. 

B. The parties agree that each is responsible for providing required benefits for their own employees assigned to the Task Force, Including but not limited to benefits under the Worker's Compensation Act. 

2014 Atlanta Airport Antl·DrugTask Force Agreement Page3 
em under the Constitution and laws of the United States and the Constitution and laws of the State of Georgia. 

D. Claims for Damages from Operation of Vehicles: Pursuant to OCGA § 36·92·2 sovereign immunity is only waived by the government entity that actually owns or leased the covered motor vehicle Involved in the occurrence. 

SECTION 8: GOVERNING LAW 

The parties agree that this Agreement shall be governed and construed In accordance with the laws of the State of Georgia. 

SECTION 9: MERGER CLAUSE 

The parties agree that the terms of this Agreement Include the entire agreement between the Parties and as such shall exclusively bind the Parties. No other representatives either oral or written may be used to contradict the terms of this Agreement 

SECTION 10: NO CREATION OF CAUSE OF ACTION 

Nothing contained In this Agreement shall be construed as creating a right or cause of action for any participating officer, or any other third party, as against the Participating Agencies or their respective officers, agents, employees, Insurers or assigns, nor as a right for any such third party to Institute or maintain a suite which would not otherwise exist under the law as a legal claim against any of them. 

SECTION 11: WAIVER 

A waiver by any Party of any breach of any provision, term, covenant, or condition of this Agreement shall not be deemed a waiver of any subsequent breach of the same or any other provision, term, covenant or condition. 

SECTION 12: SEVERABILITY 

2014 Atlanta AirpottAnti·Drug Task Force Agreement Page4 
y or enforceability of any other provision or provisions of this Agreement. 

SECTION 13: EQUITABLE SHARING 

A. The parties agree to equitably share the monies seized by the joint task force. 

B. From each court ordered drug money condemnation, an expenses for informants, unrecovered buy money to the agency that provided the funds, fees to the Clerk of Court, the District Attorney's share and any other expenses wiD be paid in full. From the remaining funds, the City of Atlanta and Clayton County will share equally. 

C. The proceeds from seized assets that are sold at auction wiD be distributed using the same formula. 

D. In the event a participating agency terminates its participation pursuant to this agreement, that agency shall receive its share of any funds seized prior to termination of its participation. 

E. With the exception of motor vehicles, seized items retained for Jaw enforcement use may be assigned to any task force member. Once the item is no longer needed, it shall be auctioned and the proceeds equitably shared according to the formula within this Section 14. Provided that no firearm or other weapon shall be auctioned. 

F. Motor vehicles retained for law enforcement use may only be assigned to employees of the government owning the title to the motor vehicle. The ownership of a seized motor vehicle may be transferred to a member 

agency in lieu of that agency's equitable share based on the Kelly Blue Book value of the vehicle as a trade-in. 

SECTION 14: CERTIFICATION BY EACH PARTICIPATING PARTY 

Each of the persons signing this Agreement herein certifies that he/she is 

over the age of eighteen (18}, suffering no legal disability and that he/she has executed this Agreement only after said Agreement has been approved by the governing body of the Party. Each such person also certifies thai he/she Is authorized to bind his/her respective government to this Agreement. 

2014 Atlanta Airport Anti-Drug Task Force Agreement PageS 
SECTION 15: CERTIFICATION BY EACH CHIEF OF POUCE 

Each of !he chiefs of police signing this Agreement herein certifies that he/she is over the age of eighteen (1 B), suffering no legal disability, and that he/she has executed this Agreement only after said Agreement has been approved by his/her governing body. 

IN WITNESS WHEREOF, the Parties have signed their names and affixed their seats to this Agreement, this_ day of 2014. 

Po er, Chief of ohce 

County Pollee Department 

~§/~ -'/.#'(/ L/ 

/GeOiiiUmer, Chief of Ponce 

City of Atlanta Police Department 

2014 Atlanta Airport Antl-DrugTask Force Agreement Page6 
p

g 

the laws of the State of Georgia (referred hereto as "the Cit-y"" and CLAYTON COUl'-llY 

GEORGH, a political subdivision in the State of Georgia (referred hereto as "the 

County""). 

WITNESSETH 

vVHEREAS, the City of Atlanta and the Countv hm·e contiguous boundaries; and 

'WHEREAS, the City of Atlanta and the CountY each maintain and staff a fire 

department for the purpose of fire suppression, protection, pre\·ention, rescue, 

emergency medical seniees, hazardous material, technical rescue and support sen ices; 

and 

\'\'HERR~, the City of Atlanta has determined that it is to the mutual advantage and 

benefit of each of the parties hereto that they render supplemental fire suppression, 

protection, prevention, rescue, technical, hazardous materials, and support senices to 

the other in the event of a fire or other local emergency, including Disasters and 

pursuant to such acti\ities to take in joint training exercises; and 

vVHEREAS, the Countv and the City of Atlanta, Georgia resolve to provide Lhe best 

possible protection to their citizens in accordance "ith Georgia Law O.C.G.A. 25-6-1 as 

now existing and hereafter amended, and as may be applicable, to prevent disash·ous 

incidents from occurring and maximize on sming of life and property when disastrous 

incidents do occur by sharing of resources by like minded jurisdictions. 

WHEREAS, it is the desire of the respecti\·e go\·erning authorities represented by the 

signatories hereto, to enter into this Agreement for Mutual Aid pursuant to the Georgia 

Mutual Aid Act O.C.G.A. Section 36-69-4, as existing and hereafter amended and as may 

be applicable, adopted pursuant to the 1983 Constitution of the State of Georgia, Article 

IX, Section II, paragraph 3- Nm,· thereafter be it resoh·ed as follo.,·s: 

EXHIBIT 
That Clmton CountY, Georgia may "·ithdraw its agreement by dcliwring written 

notice to the City of Atlanta Fire Rescue Chief ghing ninety (90) days notice pursuant to 

O.C.G.A. 25-6-1 et seq. 

That there shall be no liability imposed on Clmton County, Georgia for any action 

or failure to act as a party of this Agreement/Pact. (O.C.G.A. 25-6-5) 

That the countv Fire Chief or his/her designee shall be authorized to act on behalf 

of the eo.lJ1I\:\: Fire Department on all matters relating to the acti\ities and functions of 

the Mutual Aiel Resource Agreement/Pact once it has been established. 

That the countv Fire Department liabilities, prh·ileges, and immunities, including 

those of its firefighters and other personnel acting on its behalf, shall be gowrnecl by 

O.C.G.A. 25-6-1 et seq. 

That in order to manage any emergency or disaster that is not duly declared by 

the gm·erning authority each party agrees to furnish resources and facilities and to 

render sen ices to pre,·ent and combat any t:n)e of fire disaster or major emergency in 

accordance \\ith duly adopted mutual aid plans (Georgia Emergency Oper<Jtions Plan 

[GEOP], Emergency i\Janagement Assistance Compact [EMAC], Local Emergency 

Operational Plan [LEOP], Georgia Mutual Aiel State Fire And Rescue Response Plan) 

\\·hether heretofore or hereafter adopted, detailing the method and manner by \\·hich 

such resources, facilities, and senices arc to be made aYailable and furnished, "·hich 

operational plans may include pro,isions for training and testing to make such mutual 

aid effective; provided, howc,·cr, that no party shall be required to deplete unreasonably 

its own resources, facilities, and sef\ices in furnishing such mutual aid. 

NOW THEREFORE, in consideration of the mutual covenants contained herein, and 

for other good and Yaluable consideration, the parties hereto agree as follows: 

2 
1(h): Aid actually furnished may be recalled at the discretion of the Fire Chief or 

Commissioner/Director of Public Safety or their designee of the furnishing jurisdiction. 

1(c): The parties \\ill participate in joint training exercises to promote a basic 

standardization of operations and philosophy to the extent necessary as determined and 

agreed upon by the F;re Chief ''r designee of the respecth·e Fire Chief. 

1(d): Requesting parties 11ill accept crcdentials of deployed teams and resources 

as defined by the Georgia State Standards and Training Council and in other response 

plans (local, regional, state, interstate) as specifically defined. No\\· thereafter be it 

established in accordance to APPENDIX-A: 

SUPERVISION- 2.0 

2(a): The furnishing jurisdiction shall dispatch a qualified officer (Incident 

Command System [ICS], National Incident Management System [NEviS] Qualified 

Incident Commander). The qualified oftlcer shall coordinate resources of the furnishing 

jurisdiction and shall report to the qualified officer ofthe receiving jurisdiction. 

2(h): Personnel >~·ho are being furnished 11ill work under their own supcr.-isors 

and \lith their own equipment except as pro\·idecl in paragraph 2(a). 

2( c): All general direction relative to the "·ork 1dll be giwn by the appropriate 

ofilcers of the receiving jurisdiction to the (Incident Command System, National 

Incident Management System Qualified Incident Commander) qualified officer of the 

furnishing jurisdiction under the authority of O.C.G.A 36-69-3(b,e) except as prmided 

in paragraph 2(a) 

3 
other party because of any action or incident arising pursuant of this Agreement as per 

0. C.G.:\.25-6-s-(b). 

3(c): All damages or repairs to any equipment or apparatus shall be the 

responsibility of the owner jurisdiction as per O.C.G.A.25-6-s-(c). 

COMPENSATION FOR AID- 4.0 

4(a): Equipment, personnel, and/or senices pro,idecl pursuant to this 

agreement for periods or durations not exceeding 24 hours shall be at no charge to the 

party requesting aiel \\'ith the only exception of expendable items such as foam which 

shall be replaced by the party requesting aid; howewr, any expenses rccowrable from 

third parties shall be equitably distributed among responding parties. Nothing herein 

shall operate to bar recm·cl'}' uf funds from any prh·ate, state or federal agency under any 

existing statutes. Refer to Stafford Act for requirements and compensation. 

4(b): Equipment, personnel, and/or senices proYiclcd pursuant to this 

agreement for periods or durations exceeding 24 hours shall follo\\· the Stafford Act 

unless othemise directed by the Fire Chief or his/her designee. 

RELEASE OF ClAIMS - s.o 

s(a): Each of the parties agree to release the other party from any and all 

liabilities, claims, judgments, costs, ot· demands for damage to its own property whether 

directly arising or indirectly arising out of the use of any whicle, equipment, or 

apparatus by the other party during the provision of sen ice pursuant of this Agreement 

as per O.C.G.A. 25-6-s(b). 

THIRD P AR1Y BENEFICIARIES - 6.o 

6(a): This Agreement shall not be construed as, or deemed to be, an Agreement 

for the beneilt to any third party or parties, and no third parties shall ha,·e any right of 

action hereunder for any cause "·hatsoewr. 

4 
notification is recei,·ed by either party at least ninety (90) days prior to the expiration of 

the first term or any renewal term thereafter. 

7(b ): Nothing in this article shall preclude termination pursuant to article 10. 

STANDBY OR EQUIPMENT- MUTUAL AJD- S.o 

8(·>): Each part}· agrees and acknowledges that it ;dll be the responsibility of 

each party to prodde the back-up cm·erage necessary for its mm department 

S(b): In the cwnt that a jurisdiction has dedicated a major amount of fire 

suppression or specialized equipment on an incident, the jurisdiction may request aiel to 

cowr vacant areas by locating mutual aiel units into the affected jurisdiction. 

8(c): Each agency shall discourage self-dispatching of resources and/or 

personneL 

ENTIRE AGREEMENT- g.o 

9(a): This Agreement shall constitute the entire Agreement between the parties 

and no modification thereof shall be binding unless e\·iclenced by a subsequent signed 

\\Titten Agreement. 

9(b ): This Agreement shall be the instrument for the prmision of emergency ilre 

and rescue sen ice mutual aiel between the parties. 

TER.lVIINATION- 10.0 

lO(a): Either party of this Agreement may terminate the Agreement by gi,ing 

not less than ninety (90) days adYance written notice to the other party. 

5 
12(a): This Agreement shall be gm·crned in all respects by the laws of the State 

of Georgia and the United States. 

CONSTRUCTION- 13.0 

13(a): Nothing in this Agreement is intended to or shall be construed as modif)ing the 

respectiw rights and obligations of the parties under a Mutual A:id Agreement as 

specifically pro,ided by the Georgia Mutnal.1Jd Act O.C.G.A. 25-6 et seq., O.C.G.A. 36-

69-3 and O.C.G.A. 38-3-29. 

CONFLICT RESOULTION- 14.o 

14{a) See appendix- B. 

6 
appearing aboYe. 

CIT\' OF ATLA:'ITA, GEORGIA 

f)~"~ r . By: ,t~)<;i' (n..f/l/U'lMs 1 

~ \_._. Fire UiH. City of Atlanta .· ' 

, I• ~-.. .. ~\ /~/,.._, 

' 

By: 

/ / 

//.>l/. ·Gi 

•Mayor, City of Atlanta\'-

CLAYTON COUNTY, GEORGIA 

° Fire Cliief. Clayton County, GA Witness O By: 

7 
Standing Operating Protocol 

Subject: Response Matrix 

Origination Date: ,June 26, 2013 

Purpose: To establish protocol for the dispatch of a minimum lvlutunl Aid Agreement 

assignment for a request for sen ice with neighboring jurisdiction. The Mutual Aid shall 

respond with a minimum of (1) Engine staffed "ith a minimum of four personnel, (1) 

Truck staffed with a minimum of three personnel and a Command Vehicle staffed with a 

minimum of tim personnel. This protocol will be tl1c appropriate response level for 

:\Iutual Aid assistance. Any de-viations \dll be at the discretion of the Fire Chief or 

his/her designee of the deploying department and \\ill be communicated to the receiving 

party. 

' ' , ,ngme rue· omman 0 a ' INCIDENT RESPONSE MATRIX I Personnel ---········-·-· -----

J I I Structure Fire ----------·-············-···-- 1 1 1 9 ·- I 

I i I 

!Buildi~Coli"aQse, Aircraft I 1 r 1 

I 

1 9 

I .. I -

Bomb Threat I 1 I 1 1 9 

I i I l _j_ ___ ·····--------···-

ExDlosion I 1 1 I 

I ·--- ____ , _____ 

j Hazardous Matenals 1 

-------· 

I 

' i'vlass Casualty Motor Vehicle 1 1 

Accident - \\itl1 Injnries 

I 

T 

-

~ 

l~ 

- {/ 

<....Y'~~"'-" ~) ~j,U;~~ 

Requesting Department: Al;<M; 1}. ekt.""""'a,_u ___ _ 

Fire Chief, City of Atlanta 

8 

1 I 2 I I ' I 

1 9 

I I I 

I 1 I 9 I 

' 

• 

i - i 

\ _ _L 

I 

Date: 3/28··jzo If 

Date: !'!...·It-· l) 
Appendix "B" 

Multi-Agency .Partnership Connict Resolution 

Purpose: 

To establish a guideline and procedure f(,r mutual-aid partncring Fire Chiefs to mediate 

agreement issues within the confines oflhe external relationship. 

Scope: 

The guideline shall apply to all fire department multi-agency pminerships. 

Application: 

This is a mediation and !'act finding process where the fire agencies Fire Chic!' appoints a tlu·ec 

person panel who will investigate the issues and determine the facts <md attempt to negotiate a 

comprmmsc. 

For the fact-finding step, the Fire Chief appoints three members who are not involved in the 

dispute (preferably Chief Officers). Their duties include fact-finding, mediation, and negotiations 

as needed. In conclusion the three members will submit a recommendation report to their 

respective Fire Chief. 

Step 1: The participating Fire Chiefs attempt to resolve issues between fire agencies in 

a conl1ict dilemma. 

Step 2: Within 30 days of notification of conl1ict, both Fire Chiets mediation panel 

(three unim·olved members) will meet to discuss the issues. 

Step 3: Within 30 clays following mediation, both Fire Chiefs shall be given a written 

report specifying the areas of conl1ict and recommendations. 

Step 4: Both Fire Chiefs will be given a reasonable period of time to review the 

recommendations for each area of conl1ict. 

Step 5: Both Fire Chief's will review the report from their respective panel findings 

and render an acceptance or denial of the reeommendation(s). 

Review Date: Annually 

7810 Hwy 85 

Riverdale, GA 30274 
Mr. Wasoim /'lujcij 

Hojcij Branded Foods, Inc. 

1750 The Exchange, Suite 100 

Atlnnta_ Georgia 30339 

No,·emher I 7. 2015 

Re: Notice \Vithdra\\'ing Authorization i()r Concessionaires' Pass Thnnn.!.h ufCcrtain 

Posse~sory Interest Taxes to Airpon Customers -

Dear Mr. Hojcij: 

In prior years: local county governments assessed ad va!or(;!m taxes ngainst concessionaires 

possessory interests in leased premises ("County Taxes") al Hartsfield-Jackson Atlanta International 

Airport (the "Airport''). The Airpon, in turn. permitted concessionaires to "pass through" to customers a fi·actional pmtion of County Taxes, apJ1lied as a factor of conccssiomlire's annual sales receipts (the "Pass Through Charge"). At the time, Georgi<~ law provided that when Airport-owned lands located 

outside Fulton County were "leased to ... private parties, the interests created in such private partiesl ... regardless o( the r!.\·tent r?f' such interest, whether possessory or an estate in land. [ll'e}re 

,\'llhjecllo ai/1'(1/orem!axaliun." O.C.G.A. § 6-3-21 (2013) (emphasis added). 

Effective April 29. 2014, however, the Georgia General Assembly moditied this statute to 

mandate that concessionaires' interests would be taxable only :'su long as the interests create an (!.\/are in land." O.C.G.A. § 6-3-21 (2014) (emphasis added). The express intent of this legislation was to "clarify which type of interests in real property may be subject to ad valorem taxation"-and which 

interests may 1101 be taxed. Ga. H.B. 399 (attached as Exhibit A). The Georgia General Assembly removed "possessory" interests 1i'mn this stmute altogether and, by limiting taxable interests at the 

Airpori to "estate[s] in land,'' made the lesser interests at the AiqJor1 that are held by concessionaries nontaxable. Indeed, all concessionaires operate at the Airpon under lease agreements that grant only a usufi·uct, and disclaim the conveyance nf any estate in land. 

Under current law, no County Taxes should be owed by the concessionaires in 2015, obviating 

the justificatio11 tbr the Pass Through Charge. All cont.:es.sionaire lease ugreements condition collection 

of the "Pass Through Charge" on the ::tuthnd7.ation of the A\·iation Genern! Mnnager. which is withdrawn effective December 31, 2015 at 11:50 p.m. Any concessionaires that have already paid or received hills tOr County Taxes in 2015 may wish to consult an independent legal or tax protCssional regarding an application uncler O.C'.G.A. * 48-5-380 tor a rcflmd of County Taxes that were erroneously 

or illegally assessed or any other nvailnble recourstf'~~) 

\~t::_:J 

www.atlanta-airport.com 

"' 

EXHIBIT G II City of Atlanta • Department of Aviation P.O. Box 20509 • Atlanta, GA USA 30320-2509 • Tel: (404) 530-6600 
cc: iV!ichael Smith 

Vil·ica Bmwn 

Chilly Ewing 

City of Atlanta • Department of Aviation 

P.O. Box 20509 • Atlanta, GA USA 30320-2509 • Tel: (404) 530-6600 

www.atlanta-airport.com 
Alex F. Sponseller 

Senior Assistant Attorney General 

40 Capitol Square, SW 

Atlanta, GA 30334-1300 

Tel. 404-651-6148 

Fax 404-656-2283 

From: Fiertz, Randall (FAA) 

Sent: Friday, July 10, 2015 10:54 AM 

To: 'asponseller@law.dot.ga.gov' 

Cc: ':'; 'Greg Principato' 

Subject: Questions from Georgia on FAA Fuel Tax Implementation 

Dear Mr. Sponseller, 

Please find below the FAA's response to your "Inquiry from Georgia Department of Transportation and Georgia Department of Revenne Regarding Policy and Procedures Concerning the Use of Airport Revenue; Proceeds from Taxes on Aviation Fuel, Docket No. FAA-20I3-0988". We will be posting this response in the Federal Register Docket FAA-2013-0988 as well. Thank you for your inquiry, and ifi can be of further assistance or you have further questions, please contact me. 

Sincerely, 

Randy Fiertz 

Randall Fiertz 

Director, Airport Compliance and Management Analysis Federal Aviation Administration 

(202) 267-8728 

FAA's Response to Questions !tom the State of Georgia Concerning the Use o(Proceeds tram State Aviation 

Fuel Taxes 

Inquiry dated January I6, 20I5, from Georgia Department of Transportation and Georgia Department of Revenue, regarding Policy and Procedures Concerning the Use of Airport Revenues: Proceeds from Taxes on Aviation Fuel (Amendment) (Docket No. F AA-20 I 3-0988, 79 Fed. Reg. 66,282, November 7, 20 I 4). 

In developing an action plan, GDOT and GDOR submit the following questions to the FAA for clarification regarding the New Policy: 

1 
airport 

p

e may be used on or off the for a noise mitigation purpose. 

We have concluded that these aviation fuel tax statutory requirements may be satisfied by the State's 

offset, 

appropriation of monies for airport purposes from its general funds. We are labeling this type of action as an and are permitting offsets when the State appropriates money for airport purposes from its general fund 

applicable 

in an amount equal to or exceeding the aviation fuel tax proceeds collected, and then remits such funds into the 

monies 

airport revenue account. The same is true for a State aviation fuel tax; the State could appropriate from its general fund and deposit an amount equal to or exceeding the State aviation fuel tax proceeds into the State aviation progran1 fund. 

and 

State and local governments interested in making an offset would need to confirm that such actions are lawful consistent with applicable State and local laws, and advise FAA accordingly. Additionally, appropriate 

and 

enforceable administrative or legislative initiatives would need to be in place, as well as accounting, tracking, 

continuing 

reporting systems, to ensure airport revenue accounts and State aviation program accounts receive on a basis during each fiscal year an amount equal to the full amounts collected for aviation fuel taxes. 

2. If the answer to Question No. I is "yes," would the State's appropriation for that purpose have to be reflected in a specific line item in the State's annual budget? 

Yes, the State's appropriation from its general fund for airport purposes would have to be reflected in a specific 

appropriation 

line item in the State's annual budget. A specific line item for airport purposes in a State's annual budget 

be explained 

is a component of the required accounting, tracking, and reporting mechanisms that is required to 

or exceeding 

in the action plan to ensure airport revenue accounts receive on a timely basis an amount equal to 

in place 

the amounts collected as aviation fuel taxes. The action plan should confirm that requirements are 

See Question 

to ensure 

No.4 

the appropriations are implemented and enforceable by state or local agencies as applicable. for information regarding appropriated funds, payment, and reconciliation requirements. 

3. Ifthe answer to Question No. I is "yes," and the local taxing jurisdictions do not use anyofthose 

of 

tax proceeds for airport purposes, must the State's appropriation at least be equal to the total amount 

AAIA's 

tax on aviation fuel derived by all local jurisdictions in the State in order to comply with the 

million 

requirements? For example, iflocal sales taxes on aviation fuel state-wide total $100 

State's 

(none of which is used by the local taxing jurisdictions for airport purposes), would the appropriation for airport purposes have to be at least $100 million? 

aviation 

We understand the question to ask whether the State is required to appropriate and pay an amount equal to the 

airport purposes. 

fuel tax proceeds 

Yes, 

levied and collected within a local jurisdiction when such proceeds are not used for the amount of the State's annual appropriation for airport purposes must be at ]east equal to or exceed the total amount of aviation fuel taxes derived by all local jurisdictions in the State. 

2 
g p

5. If the answers to Questions No.1 and 3 are both "yes," would the funds appropriated by the State for airport purposes have to be used or distributed in a way that matched up with each local jurisdiction's tax collections on aviation fuel, or could the appropriated more generally? For example, funds be used or distributed if all local taxes on aviation fuel equaled $100 million statewide, but only $1 million was attributable to a particular appropriated funds have jurisdiction, would $1 million of the State's to be distributed or used in that particular jurisdiction Or would it suffice that $100 million for airport purposes? in appropriated funds are used state-wide for airport purposes, regardless of how much a local jurisdiction has received in taxes on aviation fuel and where the appropriated funds are used? 

As noted above, the answers to Questions No.1 and 3 are "yes." State appropriated funds for airport purposes have to be used or distributed to match each local jurisdiction's tax collections on aviation fuel. Thus, the $1 million of appropriated funds attributable to a particular jurisdiction for airport purposes must be used in that local jurisdiction for permissible airport projects or programs. It does not suffice that $100 million in appropriated funds is used state-wide for airport purposes. 

This message is intended exclusively may contain information that for the individual or entity to which it is addressed. This communication is proprietary, privileged, confidential or otherwise legally exempt from disclosure. If you are not the named addressee, you are not authorized to read, print, retain, copy or disseminate this message or any part of it. If you have received this message in error, please notify the sender immediately by e-mail and delete all copies of the message. 

3 
January 16, 2015 

VIA ELECTRONIC FILING AND U.S. MAIL 

Randall S. Fiertz 

Director, Office of Airport Compliance 

and Management Analysis 

Federal Aviation Administration 

800 Independence A venue, SW 

Washington, D.C. 20591 

Docket Management Facility 

U.S. Department of Transportation 

1200 New Jersey Avenue, SE 

West Building, Ground Floor 

Room W12-140 

Washington, D.C. 20590-0001 

ATTN: Randall S. Fiertz 

Writer's Direct Dial: 

404-651-6148 

Fax 404-656-2283 

RE: Inquiry from Georgia Department of Transportation and Georgia Department of Revenue Regarding Policy and Procedures Concerning the Use of Ai1port Revenue; Proceeds jiwn Taxe.> on Aviation Fuel, Docket No. FAA-2013-0988, 79 Fed. Reg. 66,282 (Nov. 7, 2014). 

Dear Mr. Fiertz: 

Please accept litis correspondence as furll1er inquiry on behalf of the Georgia Department of Transportation ("GDOT") and the Georgia Department of Revenue ("GDOR") regarding the Federal Aviation Administration's ("FAA") Policy and Procedures Concerning the Use of Airport Revenue; l'roceedl'ji·om Taxes on Aviation Fuel, Docket No. FAA-2013-0988, 79 Fed. Reg. 66,282 (Nov. 7, 2014) (hereinafter "New Policy"). The New Policy clarifies and amends a previous policy statement of the FAA entitled Policy and Procedures Concerning the Use of Airporl Revenue, Docket No. 28472, 64 Fed. Reg. 7696 (Feb. 16, 1999) (hereinafter "1999 Policy"). Specifically, the New Policy clarifies the 1999 Policy by broadening the scope of what state and local taxes on aviation fuel are subject to airport revenue restrictions pursuant to 49 U.S.C. §§ 47!07 and 47133 of the Airport and Airway Improvement Act ("AATA"), and also by broadening what entities arc responsible for non-compliance with those statutes and subject to 

EXHIBIT I \' 1-\ ,, 
I. 

local 

If the AAIA requires that the proceeds from a particular tax on aviation fuel imposed by a 

airport 

taxing jurisdiction (e.g., a county or a municipality) be used by that jurisdiction for improvement or aviation-related purposes (hereinafter "airport purposes"), may that requirement be satisfied by the State's appropriation of monies for airport purposes from its general fund? 

2. If the answer to Question No. I is "yes," would the State's appropriation have for that purpose to be reflected in a specific line item in the State's annual budget? 

3. 

of 

If the answer to Question No. I is "yes," and the local ta~ingjurisdictions do not use any those tax proceeds for airport purposes, must the State's appropriation at least be equal to the total amount of tax on aviation fuel derived by all local jurisdictions order in the State in 

aviation 

to comply with the AAIA's requirements? For example, iflocal sales taxes on fuel state-wide total $100 million (none of which is used by the local taxing jurisdictions for airport purposes), would the State's appropriation for airport purposes have to be at least $100 million? 

4. 

airport 

If the answers to Questions No. 1 and 3 are both "yes," may the State's appropriation for 

collected 

purposes for its upcoming fiscal year (July I -July 30) be based on the local tax on aviation fuel for the most recently completed fiscal year? 

5. 

the 

If the 

State 

answers to Questions No.1 and 3 are both "yes," would the funds appropriated by 

each 

for airport purposes have to be used or distributed in a way that matched up with local jurisdiction's be used tax collections on aviation fuel, or could the appropriated funds 

equaled 

or distributed more generally? For example, if all local taxes on aviation fuel $1 00 million statewide, but only $1 million was attributable to a particular jurisdiction, 

used 

would $1 million of the State's appropriated funds have to be distributed or 

million 

in that particular jurisdiction for airport purposes? Or would it suffice that $100 

much 

in appropriated funds are used state-wide for airport purposes, regardless of how a local jurisdiction has received in taxes on aviation fuel and where the appropriated funds are used? 

by 

GDOT and GDOR respectfully submit that their questions be considered and addressed the FAA prior to the submission of an action plan required by the New Policy. 

2 
3 
Alex F. Sponseller 

Senior Assistant Attorney General 

40 Capitol Square, SW 

Atlanta, GA 30334-1300 

Tel. 404-651-6148 

Fax 404-656-2283 

From: Fiertz, Randall (FAA) 

Sent: Friday, July 10, 2015 10:54 AM 

To: 'asponseller@law.dot.ga.gov' 

Cc: ':'; 'Greg Principato' 

Subject: Questions from Georgia on FAA Fuel Tax Implementation 

Dear Mr. Sponseller, 

Please find below the FAA's response to your "Inquiry from Georgia Department of 

Transpmtation and Georgia Depmtment of Revenue Regarding Policy and Procedures 

Concerning the Use of Airport Revenue; Proceeds from Taxes on Aviation Fuel, Docket No. 

FAA-2013-0988". We will be posting this response in the Federal Register Docket FAA-2013-

0988 as well. Thank you for your inquiry, and ifi can be of further assistance or you have 

further questions, please contact me. 

Sincerely, 

Randy Fiertz 

Randall Fiertz 

Director, Airport Compliance and Management Analysis 

Federal Aviation Administration 

(202) 267-8728 

FAA's Response to Questions fi·om the State o(Georgia Concerning the Use of Proceeds (i·om 

State Aviation Fuel Taxes 

Inquiry dated January 16, 2015, fi·om Georgia Department of Transportation and Georgia 

Department of Revenue, regarding Policy and Procedures Concerning the Use of Ailport 

Revenues: Proceedsfi'om Taxes on Aviation Fuel (Amendment) (Docket No. FAA-2013-0988, 

79 Fed. Reg. 66,282, November 7, 2014). 

\\I,, 
p

p

p

)

y 

requirement be satisfied by the State's appropriation of monies for airport purposes from 

its general fund? 

Yes. The AAIA requires the proceeds from local aviation fuel taxes imposed by a particular 

jurisdiction be used by that jurisdiction for the capital or operating costs of (a) the airport; (b) the 

local airport system; or (c) other local facilities owned or operated by the airpmt owner or 

operator and directly and substantially related to the air transportation of passengers or 

property. Additionally, in accordance with 49 U.S. C. § 47133, a State tax on aviation fuel may 

be used to support a State aviation program, and airpo1t revenue may be used on or off the 

airport for a noise mitigation purpose. 

We have concluded that these aviation fuel tax statutmy requirements may be satisfied by the 

State's appropriation of monies for airport purposes fi·om its general funds. We are labeling this 

type of action as an offset, and are permitting offsets when the State appropriates money for 

airport purposes from its general fund in an amount equal to or exceeding the aviation fuel tax 

proceeds collected, and then remits such funds into the applicable airport revenue account. The 

same is true for a State aviation fuel tax; the State could appropriate monies from its general fund 

and deposit an amount equal to or exceeding the State aviation fuel tax proceeds into the State 

aviation program fund. 

State and local governments interested in making an offset would need to confim1 that such 

actions are lawful and consistent with applicable State and local laws, and advise FAA 

accordingly. Additionally, appropriate enforceable administrative or legislative initiatives would 

need to be in place, as well as accounting, tracking, and reporting systems, to ensure airpmt 

revenue accounts and State aviation program accounts receive on a continuing basis during each 

fiscal year an amount equal to the full amounts collected for aviation fuel taxes. 

2. If the answer to Question No. 1 is "yes," would the State's appropriation for that purpose 

have to be reflected in a specific line item in the State's aruma! budget? 

Yes, the State's appropriation fi·om its general fund for airport purposes would have to be 

reflected in a specific line item in the State's annual budget. A specific line item for airport 

purposes in a State's annual budget appropriation is a component of the required accounting, 

tracking, and reporting mechanisms that is required to be explained in the action plan to ensure 

airport revenue accounts receive on a timely basis an amount equal to or exceeding the amounts 

collected as aviation fuel taxes. The action plan should confirm that requirements are in place to 

ensure the appropriations are implemented and enforceable by state or local agencies as 

applicable. See Question No. 4 for information regarding appropriated funds, payment, and 

reconciliation requirements. 
airport purposes have to be at least S 100 million? 

We understand the question to ask whether the State is required to appropriate and pay an 

amount equal to the aviation fuel tax proceeds levied and collected within a local jurisdiction 

when such proceeds are not used for airport purposes. Yes, the amount of the State's annual 

approp1iation for airpo11 purposes must be at least equal to or exceed the total amount of aviation 

fuel taxes derived by all local jurisdictions in the State. 

4. Ifthe answers to Questions No. 1 and 3 are both "yes," may the State's appropriation for 

airport purposes for its upcoming fiscal year (July I -July 30) be based on the local tax 

collected on aviation fuel for the most recently completed fiscal year? 

As noted above, the answers to Questions No. I and 3 are "yes." The answer to Question No.4 is 

yes. The State's payment of collected aviation fuel taxes to airport sponsors may come from 

appropriated funds in one fiscal year based on the local aviation fuel taxes collected during the 

immediate prior fiscal year, provided the payments made are reconciled with amounts collected 

in accordance with Generally Accepted Accounting Standards (GAAP) and such payments are 

made on a timely and prompt basis within defined repo11ing periods. The State's action plan 

should detail the process for collection, timely reconciliation and prompt payment of 

appropriated funds within defined reporting periods. 

5. If the answers to Questions No. 1 and 3 are both "yes," would the funds appropriated 

by the State for airport purposes have to be used or distributed in a way that matched 

up with each local jurisdiction's tax collections on aviation fuel, or could the 

appropriated funds be used or distributed more generally? For example, if all local 

taxes on aviation fuel equaled S 100 million statewide, but only $1 million was 

attributable to a pa1ticular jurisdiction, would S I million of the State's appropriated 

funds have to be distributed or used in that particular jurisdiction for airpmt 

purposes? Or would it suffice that S 100 million in appropriated funds are used statewide for airport purposes, regardless of how much a local jurisdiction has received in 

taxes on aviation fuel and where the appropriated funds are used? 

As noted above, the answers to Questions No. I and 3 are "yes." State appropriated funds for 

airport purposes have to be used or distributed to match each local jurisdiction's tax collections 

on aviation fuel. Thus, the S1 million of appropriated funds attributable to a particular 

jurisdiction for airpmt purposes must be used in that local jurisdiction for permissible airport 

projects or programs. It does not suffice that S 100 million in appropriated funds is used statewide for airport purposes. 
This message is intended exclusively for the individual or entity to which it is addressed. This 

communication may contain information that is proprietary, privileged, confidential or otherwise 

legally exempt from disclosure. If you are not the named addressee, you are not authorized to 

read, print, retain, copy or disseminate this message or any part of it. If you have received this 

message in error, please notify the sender immediately by e-mail and delete all copies of the 

n1essage. 
p

question is constitutionally dedicated to other purposes (education), we are contemplating as part of an action plan a methodology to accurately record the amount being collected and then a mechanism to allocate that amount from other state sources to state aviation 

programs. Any insight would be very helpful. Please let me know if you have any questions or need clarification. 

Response: 

Yes, we have concluded that offsets are permitted. Aviation fuel tax statutory requirements are met by a State appropriating money for airport purposes from its general fund in an amount equal to or exceeding the aviation fuel tax proceeds collected, and remitting such funds into the State aviation program fund, or to the applicable airport revenue account. 

We want to point out your question raises another issue since you reference that a portion of the aviation fuel sales tax being constitutionally dedicated to other purposes. The FAA's Policy and Procedures Concerning the Use of Airport Revenues (64 Fed. Reg. 7696, February 16, 1999) provides for taxes on aviation fuel in effect on December 30, 1987 to be "grandfathered". We do not have sufficient data concerning the constitutionally dedicated portion of the taxes and cannot comment further on the grandfathering of the aviation fuel taxes. Guidance regarding the process to determine whether a tax is eligible for grandfathered status is posted at regulations.gov, Docket FAA-2013-0988. 

In proceeding with a permitted offset, the State and local governments interested in making an offset need to confirm that such actions are lawful and consistent with applicable State and local laws, and advise FAA accordingly. Additionally, the action plan should confirm that requirements are in place to ensure the appropriations are implemented and enforceable by state or local agencies; the State will also need to account for and remit to the State aviation fund or to 

a local airport entity the dollar amount of the revenues generated from the state or local aviation fuel tax, as applicable. The State must have appropriate controls in place to ensure tax revenues 

are promptly remitted to the appropriate airport revenue accounts and State aviation program accounts. 

EXHIBIT I ''j It 
Revenue loss 

1992-2006 

$ 93,916,162 

Estimated Sewer 

revenue loss 

1982-2006 

$ 194,934 

I 

I 

\ 

\\ ... :... 

,, 

.. 

EXHIBIT \\ K II 

CITY OF 1 

COLLEGE PARK 

, Atlanta & Airport area 

CQ posite of years 1960 thru now 

,.;;: ¥ 0 untill now is 36% of College Park 

.,..,,_.. 
EXHIBIT I ,, L'' 

.. Airport Parcels: 3,146 Acres 

County Parcels: 49,664 Acres 

Total: 52,810 Acres