Reply to Forest Park office: 66 1 Forest Parkw ay

, S uit e E Fores

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, Ga

. 30297- 2257 Te

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. 996 0 www.fm

g law.com FREEMAN MATHIS &GARY A
I.

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, vi

I T E D
I.

I A 1\

I I.

I T Y
I' .-\ R T :-.; E R S

I I

I I' December

8, 2015 VIA FIRST CLASS MAIL

& EMAIL ADDRESSED

TO

: Byron.K.Huf fman@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

Jack R. Hancock Pa r tner Writer

's D ir ect Acce ss 404

. 335

. 7 14 3 jhancock

@ fm g law .co m 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 Ta x 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 sub mitted 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 enclosureFREEMAN MATHIS

& GARY A LIMITED LIABILITY PARTNERSHIP Mr. Byron Huffman Re: Aviation Fuel Tax Revenue Use Action Plan December

8, 2015 Page

2 cc: James
T. Brown (via email w/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_DOCXGEORGIA- 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 December

8, 2015 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. 1taxing and revenue funding structure has been
in effect without objection

or notice of concern about incompatibility
with federal airport revenue policy since inception. This Action Plan describes
the Clayton County Entities' proposal

to comply with the FAA Policy while also detailing the exceptional impact
on the local jurisdictions with taxing authority

at H-JAIA and the legitimate
and actual impediments

to intended compliance, including but not limited

to legal limitations,
the unique treatment ofH-JAIA,
and considerations 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 2addition, the City of Atlanta has not provided any notifications

to the Clayton County Entities regarding compliance requirements

and therefore there has not been any oppmiunity

for the Clayton County Entities

to respond

to FAA Policy compliance requirements directly

to H-JAIA. III. FAA Policv's Financial Impact
on the Clavton Countv Entities The cover letter dated November
25, 2015 that transmitted
the draft of the State Plan to 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 3Concerning

the Use ojAi1port Revenue; Proceeds fiwn Taxes on Aviation Fuel there are several cites to statutory authorizations

for local sales taxes (Georgia Local Option Sales Tax, O.C.G.A. §§ 48-8-80 through 48-8-96, Education Local Option Sales Tax, O.C.G.A. 48-8-110 through 48- 8-124 and Special Purpose Local Option Sales Tax, O.C.G.A. 48-8-140 through 48-8-144) that must be considered with respect

to implementation

of the FAA Policy.
In addition,
the comments make reference

to "in addition

... local jurisdictions themselves could be dealing with state-law restrictions

on how much monies currently can be used, and those issues would take time to 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.

4V. Discussion

of Proposed Ofisets and In-Kind Senices The Clayton County Entities find themselves

in an unusual position. H-JAIA

is owned by the City of Atlanta, however,

no ponion of the City of Atlanta lies within Clayton County. The vast majority
of H-JAIA

is located within the boundaries

of Clayton County and

a portion lies within the city limits of College Park. As
a result of this circumstance

the Clayton County 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
5 1 h 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 5charge.
If the charge results

in an aiTest, the office of the Sheriff

is required

to process the individual arrested and to house them until they are able to post bond or the case
is concluded.

In addition, any sentences

of less than one year are served
in the Clayton County Jail. All of the costs of operation

of the offices of the clerks, prosecutors, courts and sheriff are borne by the taxpayers

of Clayton County. Jail records reflect that approximately

350 individuals

are booked into the jail annually from arrests occurring

at H-JAIA. This does not include those individuals who receive citations and are not aJTested. 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. 6VI.DiscussionoflmpactsRelatedtoExpansionofH-JAIAH-JAIAisanextraterritorialairportownedandoperatedbytheCityofAtlanta,DepartmentofAviationandlocatedprincipallyintheClaytonCountyportionoftheCityofCollegePark,Georgia("CollegePark")andunincorporatedClaytonCounty,Georgia("theCounty").Forseveralyearspursuanttoa1999MasterPlantheAirporthasdevelopedandexpandeditsoperationstoincludeafifthrunway(RunwayI0-28),therentalcarcenterandseveralairfieldandte1minalprojects.Thedevelopmentprogramrelatedtothese1999MasterPlanprojectssignificantlyimpactedthepopulationandrevenuemodelsofbothCollegeParkandtheCounty(seemapsattachedasExhibits"K"and"L")asthelandrequiredfortheseprojectswasacquiredthroughexpansionoftheAirportfootprintwithinCollegeParkandtheCounty.Theexpansionalteredgroundtransportationpatterns,requiringmajorchangesinI-85andI-285andintroducedairplanenoisepattemswithinCollegeParkandtheCountythathadnotexistedpriortothecompletionanduseofRunway10-28.NowH-.TAIAiscompletinganotherMasterPlanthatidentifiestheH-JAIA'sdevelopmentpaththroughyear2030.AstheClaytonCountyEntitiesunderstandtheplan,thecapitalprojectswillbeintheClaytonCountyspaceandcallfortherelocationofcargooperations,constructionofnewtaxiways,asixthrunway,operationalfacilityrelocations,runwayreconstructionandotherairfieldandterminalprojects.ThislatestexpansionplancomesduringatimewhenCollegeParkandtheCounty,aswellasotherClaytonCountylocalgovernmentalentities,willnotonlyloselocalprope11ytaxandenterprisefundoperationrevenuesasaresultoftheH-JAIAexpansionbutareatriskoflosinglocalsalestaxrevenuesonaviationfuelsalescollectedintheCountyaswell.Ineffect,theClaytonCountyEntitiesarebeingputinthepositionofpotentiallyfundingH-.TAIAdevelopmentandexpansionprojectsusinglocalsalestaxesthatforapproximatelytwodecadeshavebeendedicatedwithoutobjectiontothesuppo11andmaintenanceofpublicschools,localcapitalprojectsandrollbackoflocalpropertytaxrates.TheClaytonCountyEntitiesbelievethattheFAAPolicyfailstoconsidertheimpacttherestricteduseoftaxesonaviationfuelhasontheClaytonCountyEntitiesaslocalairp011nonsponsorswhoimposesuchtaxesandatthesametimesufferlossesintaxbase,populationandotherenterprisefundrevenuesrelatedtoAirportdevelopmentandexpansion.Accordingly,theClaytonCountyEntities'ActionPlanincludestheuseof"offsets"oramountsequaltothetaxamountscollectedonaviationfuelforthepurposeofcompliancewiththeFAAPolicy.TheClaytonCountyEntitiesintendtodevelopamethodologytoaccuratelydeterminetheone-timefinancialimpactandon-goingfinancialimpactthelossoftaxbase,populationandenterprisefundrevenuehasontherespectiveClaytonCountyEntities.Theamountsdetenninedwouldbeaccountedforona"cumulativebasis",thatisoffsetamountscalculatedinanygivenyearinexcessofaviationfueltaxamountscollectedwouldcarryovertothefollowingyear(s).WebelieveandcontendthatthecostsrelatedtoH-JAIAdevelopmentandexpansioncapitalprojectsthatinvolvetheacquisitionoflandandotherassetswithintherespectiveClaytonCountyEntitiespoliticaljurisdictionsshouldincludeconsiderationfortheone-timeandon-going7effects of loss of tax base, population and enterprise fund revenues. This offset would comply with allowable taxes and uses of the revenues

as set forth in 49 U.S.C.
§§ 40116, 47107(b)(l) and 47133(a). Submitted
By Clayton County Entities (See Signature Pages Attached) December

8, 2015 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

8Signature Page for Clayton County Georgia
for the FAA Aviation Fuel Tax Revenue Use Compliance Plan Prepared

b y Clayton County, Georgia Government, Clayton County Georgia Public Schools

, College Park

, Georgia, Forest Park, Georgia, Lake City, Georgia, Morrow, Georgia, Jone

s boro

, Georgia

, Riverdale

, Georgia and Lovejoy, Georgia dated December

8, 20 15. Attest: (SEAL)

Clayton County, Georgia rSignature Pag
e for the Board of Education, Clayton County Georgia Public Schools
for the

r: AI\ Aviation Fuel Tax Revenue Use Compliance
Plan Prepared

by Clayton County, Georgia Government, Clayton County Georgia Publi

c Schools,
Co llege Park

. Georgia, forest Park, Georgia, Lake Ci ty
, Georgia

, Morrow, Georgia, Jonesboro, Georgia, Riverdale, Georgia and Lovejoy

, Georgia dated Dec
e mb er 8, 2015. Attest:

Board of E ducation Clayton County. Georgia **~-1adJ** Superintendent

Dr. Pam Adam::;on, ChairSignature Page for the City of Morrow. Georgia
for the FAA Aviation Fuel Tax Revenue Use Compliance Plan Prepared
by Clayton County, Georgia Government. Clayton County, Georgia Public Schools. College Park, Georgia, Forest Park, Georgia, Lake City, Georgia, Morrow, Georgia, Jonesboro, Georgia, Riverdale, Georgia and Lovejoy, Georgia dated December

8. 20!5. **CityofMon:~~Georgia**

/ ' ()> ce: **!(~--**

0 Attest: City Jerk

JB Burke, Mayor Approved

as to forn1: City AttorneySignaturePagefortheCityofCollegePark,GeorgiafortheFAAAviationFuelTaxRevenueUscCompliancePlanPreparedbyClaytonCounty.GeorgiaGovernment,ClaytonCounty,GeorgiaPublicSchools.CollegePark,Georgia,ForestPark,Georgia,LakeCity,Georgia,Mon·ow,Georgia,Jonesboro,Georgia,Riverdale,GeorgiaandLovejoy,GeorgiadatedDecember8,2015.Attest:CityClerkJackLongino,MayorApprovedastoform:CityAttorneySignature Page for the City of Forest Park, Georgia

fo r the FAA A viation Fuel Tax Revenue Use Compliance

P l an Prepared
by Clayton County, Georgia Government,

C layt on County

, Georgia Pu b lic Schools

, College Park, Georgia

, F o rest Park, Georgia, Lake City, Georgia

, Morrow

, Georgia, Jonesboro, Georgi

a, Riverdale, Georgia and Lovejoy, Georgia

da
t ed December

8, 2015. Attest:

City of Forest Park

, **Geo~**
**i~ /U_~Seal**  City Clerk App LCity AttorneySignaturePagefortheCityofLakeCity,GeorgiafortheFAAAviationFuelTaxRevenueUscCompliancePlanPreparedbyClaytonCounty,GeorgiaGovernment,ClaytonCounty,GeorgiaPublicSchools,CollegePark,Georgia,ForestPark,Georgia,LakeCity,Georgia,Morrow,Georgia,Jonesboro,Georgia,Riverdale,GeorgiaandLovejoy,GeorgiadatedDecember8,2015.Attest:CityofLakeCity,GeorgiaY.t1r:CityClerkJ.B.Sowell,MayorProTemporeApprovedastoform:CityAttorney...Signature Page for the City of Jonesboro

, Georgia for the FAA Aviation Fuel Tax Revenue Use Compliance Plan Prepared
by CJayton County, Georgia Government, Clayton County, Georgia Public Schools, College **P~** Georgia, Forest Park, Georgia, Lake City, Georgia, Morrow, Georgia, Jonesboro, Georgia, Riverdale, Georgia and Lovejoy, Georgia dated December

8, 2015.

City of Jonesboro

, Georgia __ Seal City Clerk Approved

as to form: City AttorneyThe City of Lovejoy, Georgia hereby agrees
to participate

in the December

8, 2015 FAA Aviation Fuel Tax Revenue Use Compliance Plan prepared jointly
by the City of Lovejoy, Clavton Cow1ty, Georgia, Clayton County Public Schools. and the cities of College Park, Forest Park. Lake City, Morrow. Jonesboro,
and Riverdale. Attest:

City of Lovejoy, GeorgiaThe City of Riverdale, Georgia hereby agrees

to participate

in th e D ecem

b e r 8 , 2 0 15 FAA Av iation Fuel Tax
R eve nu e Use Co mpli

a nce Pl an prepared jointly

b y the Cit y of Riverdale, Clayton County, Ge o r g ia
, Clay

t o n Co unt y Public Schools, and the cities of Co llege Park

, Fore

s t Park

, La ke C it y, Morrow

, Jonesboro

, and Love joy. Attest:

City of RiverdaJe, GeorgiaBackground Georgia Department

of Transportation Federal Aviation Administration Aviation Fuel Tax Revenue Use Compliance Plan 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 costs

1 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"Airportsmaintaineligibilitytoreceivethemaximumfederalfundingbutalsoareincompliancewiththepolicyamendmentasrequiredbycontract.TheLocalGovernmentAirportSponsorPlanforcompliancedescribedbelowisintendedforfederallyeligibleandobligatedgeneralaviationairportsundertheStateBlockGrantProgramadministeredbytheDepartment.TheLocalGovernmentAirportSponsorPlandoesnotcoverGeorgia'ssevencommercialserviceairports.ThesecommercialserviceairportsinAlbany,Atlanta,Augusta,Brunswick,Columbus,SavannahandValdostawillberesponsibleforsubmittingtheirplansornotificationstothelocaltaxingauthoritiesdirectlytotheFAA.LocalGovernmentAirportSponsorsmayopt outoftheLocalPlanbelowandsubmittheirownPlandirectlytotheDepartmentandFAAaslongasthepolicyrequirementsaremet.CoordinationAmongStateAgenciesTheDepartmenthascoordinatedwiththeGeorgiaDepartmentofRevenue,Governor'sOfficeofPlanningandBudgetandtheStateAttorneyGeneral'sofficetodevelopthisactionplan.InformationprovidedbytheDepartmentofRevenueinAppendixAcontainsahistoricallistingofallStateandlocaltaxesandthedatetheywereenactedtodetermineapplicabilityforinclusioninthisactionplan.AppendixBcontainsalistingasofOctober2015ofallstateandlocaltaxescurrentlybeinglevied.GenerallythefollowingtypesoftaxescanbeleviedonaviationfuelsinGeorgia:JetAFuel(forturbineengines)StateTaxesSalesTaxontheRetailPricepassedin1951*3%SalesTaxontheRetailPricepassedin19891%*NotSubjecttoFAAAviationFuelTaxRevenuePolicysinceitwasenactedpriorto1987.LocalTaxesThefollowingaretypicallocalsalestaxeswhichmaybeenactedasapercentageofretailsales:•LocalOption(LOST)1%•Education(ELOST)1%•SpecialPurpose(SPLOST)1%(SPLOSTtaxisexemptedinClaytonCounty)•MARTA(grandfatheredinFultonandDeKalbbutnotinClaytonCounty)1%•Homestead1%•Other(i.e.Municipal)1%Avgas(forpistonengines)StateTaxesMotorFuelTax$.01pergallonLocalTaxesGeorgiaDepaitmentofTransportatiOilFAAFuelTaxRevenueUsePolicyCompliancePlanPage2Thefollowingaretypicallocalsalestaxeswhichmaybeenactedasapercentageofretailsales:•LocalOption(LOST)1%•Education{ELOST)1%•SpecialPurpose(SPLOST)1%•MARTA{grandfatheredin inFultonandDeKalbbutnotinClaytonCounty)1%•Homestead1%•Other(i.e.Municipal)1%Asmentionedabove,theFAAPolicyClarificationforAviationFuelTaxRevenuesprovidestaxesmaybegrandfatheredifenactedpriortoDecember30,1987.In1951Georgia'sfirstStatesalestaxwasenactedatrateof3%whichisgrandfatheredaccordingtotheFAAPolicyAmendment.TheTaxCodesectionforimposingthe3%StatesalestaxwasunderformerGeorgiaCodeSection91A-4502andenactedasGa.L.1951,p.360.ThatCodeSectionisnowcodifiedatO.C.G.A.48-8-30.In1989theStatesalestaxincreasedby1%foracurrenttotalof4%.The1%Statesalestaxenactedin1989issubjecttotheFAAsAviationFuelTaxRevenuePolicy.StateofGeorgiaActionPlanTheGeorgiaDepartmentofRevenue{DOR)ischargedwithimplementingthestatetaxcode,providingdataandmonitoringtaxissuesoftheState.OnJuly1,2015theDORimplementednewtaxreportingrequirementsforStateandlocaltaxesonaviationfuels.ThesenewrequirementswillenabletheStatetoannuallytrackandreportonastatewideandcountybycountybasistheamountofStateandlocaltaxrevenuescollectedthataresubjecttotheFAApolicy.Anannualreport,basedonthestate'sfiscalyearbeginninginJulyandendinginJune,willbeproducedbytheDORnotlaterthanOctober15'"eachyearbeginningin2016andlistthetotalannualamountoflocalaviationfueltaxcollectionforeachcountyandlistthetotalamountofStatesalestaxandStatemotorfueltaxcollectedonaviationfuels.Localtaxesonaviationfuelswillbereportedatacountylevelandnotbythedeliverypointwithineachcounty.Iftherearemultiplefederallyeligibleairportsinagivencounty,theairportswillberesponsiblefordeterminingtheirproratashareofthelocaltaxesgeneratedintheirCounty.ForStatecompliancepurposes,thetotalamountofStatesalestaxcollectedistheamounttheStateisrequiredtobeinvestedintheState'sAviationProgramorforairportpurposesaccordingtothepolicyclarification.BeginninginOctober2016,theStatewillhavetheDOR'sFY16year-endreportdocumentingtheStateandlocaltaxcollectionsgeneratedbyaviationfuelsales.TheamountofStatetaxescollectedinFY16willbetheDepartment'sbudgetrequesttotheGovernor'sOfficeofPlanningandBudgetforthenextfiscalyear'sbudgetwhichwillbeginonJuly1,2017.OncethestatebudgetispassedbyGeorgia'sGeneralAssemblytraditionallyinlateApril,theDepartmentwillreviewtheprioryearstatetaxcollectionsagainsttheamountappropriatedforfundingfortheState'sAviationProgramintheupcomingfiscalyear.TheDepartmentwillreporttotheFAAnotlaterthanJuly1"eachyearcompliancewiththefederalpolicyasdocumentedbyitsreviewofprioryearcollectionsagainstappropriationstothestate'sAirportAidProgram.RecurringEachYearThereafter:GeorgiaDepartmentofTransportationFAAFuelTaxRevenueUsePolicyCompliancePlanPage3October31''ofEachYearJuly1"FollowingYearTheDepartment'sAviationProgramwillprovidetotheDepartment'sBudgetOfficetheDORannualreportoftheStatesalestaxrevenuegeneratedbyaviationfuelintheprecedingfiscalyearofJuly1"toJune30'".ThisreportwillprovidethebasisfortheDepartment'sbudgetrequesttotheGovernor'sOfficeofPlanningandBudgetfortheupcomingyear.TheDepartmentwillprovidetotheFAAacertificationthatthefundsappropriatedtotheState'sAirportAidProgramforthecomingyearisequaltoorexceedstheamountofreportedcollectionsinStatetaxesonaviationfuelforthepreviousfiscalyear.ThecertificationwillbeaccompaniedbytheDORannualStateandlocalsalestaxonaviationfuelsreportandanapprovedbudgetdocumentfortheStateaspublishedwiththespecificlineitemappropriationfortheAirportAidProgramidentifiedinthecertification.ActionPlanforlocalGovernmentAirportSponsorsofGeneralAviationAirportsTheDepartment'sAviationProgramwillberesponsibleforreviewingtheannualDORreportofthelocalsalestaxrevenuegeneratedbyaviationfuelintheprecedingfiscalyearofJuly1"toJune30thByOctober31"beginningin2016andeachyearthereafter,theDepartmentwillprovidetoeachfederallyeligiblegeneralaviationairportsponsortheamountoflocalaviationfueltaxcollectionsreportedbyDORfortheprecedingfiscalyear.ThisinformationwillallowtheAirportSponsortoplanfortheallocationoffundinginanamountequaltoorinexcessofthelocaltaxcollectionsinthecomingyear.ByNovember30'heachyearbeginningin2017,theDepartmentwillrequireeachgeneralaviationairportsponsor,whoisunderfederalobligationtoreport(seeAppendixAforlistofFederalObligatedAirportscoveredbythisplan),toprovideacertificationfortheprecedingfiscalyearoftheamountoflocalfundsinvestedintheairport(s)intheCountywhichtheairport(s)reside.localfundsinvestedintheairportcanincludefullydocumentedin-kindservices.ThereportingofthelocalcontributionwillbeginforthefiscalyearofJuly1,2016toJune30,2017.TherequiredreportingwillincludeacertificationbytheAirportSponsorofthereconciliationofthetaxesgeneratedintheprecedingyearandtheamountoffundingorin-kindservicesrenderedtotheairportinthesameyear.Supportingdocumentationsuchasanannualauditfortheairportorlocalgovernmentwiththerevenuelineitemnotedortheinter-governmentin-kindservicesnoted.TheDepartmentwillrequestthiscertificationinformationfromtheAirportSponsoronoraboutOctober31stofeachyearanditwillbeduenotlaterthanNovember30thofthesameyear.TheDepartmentwillformallyreporttotheFAAthestatusofcomplianceforallgeneralaviationairports.Foranydeficienciesnotedinthecertifications,theDepartmentwillworkwiththeAirportSponsorandthelocaltaxingauthoritiestodevelopacorrectiveactionplan.InconsultationwiththeFAA,anyfollow-upconsequencesfornon-compliancewillbedeterminedandcarriedoutbytheDepartmentbasedonGeorgia'sFAAStateBlockGrantProgramagreement.AppendixBattachedheretocontainsahistoricallistingoflocaltaxesbycountyandincludesthedateofenactmentandexpiration.AppendixCalsoattachedheretolistscurrentlyenactedlocaltaxesasofOctober1,2015.GeorgiaDepartmentofTransportationFAAFuelTaxRevenueUsePolicyCompliancePlanPage4UndertheFAA'sAviationFuelTaxRevenuePolicy,ifalocalairportsponsorisnotthetaxingauthority,i.e.acityownedairportinacountyoranairportauthority,thelocalairportsponsorwillberequiredtodemonstrateagoodfaithefforttorequestthattheaviationfueltaxesbeingcollectedbereturnedtotheairport.Ataminimum,agoodfaitheffortwillentailalettertothetaxingauthoritydetailingtherequirementsofthepolicyandthepotentialramifications/actionfornon-complianceiftherearenotsufficientlegalreasonsforwithholdingthelocaltaxrevenuesgeneratedfromaviationfuelsales.Additionally,thelocalairportsponsorwillneedtodocumenttheresponsefromthetaxingauthorityindicatingtheirabilitytoconveythelocalfueltaxrevenueorthelegalreasonsfornotreturningthelocaltaxrevenuetotheairport.Ifpertinent,thisdocumentationwillberequiredtodemonstratethegoodfaitheffortandwillbesuppliedatthetimeofcertificationoffundingfromthelocalairportsponsornotlaterthanNovember30thfortheprecedingfiscalyear.RecurringEachYearThereafter:October31"ofEachYearNovember30thofEachYearGeorgiaDepartmentofTransportationTheDepartmentwillprovidelocalairportsponsorswithareportofthesalestaxgeneratedbyaviationfuelintheprecedingfiscalyearbeginningJuly1"throughJune30thintheCountyinwhichtheAirportresides.ThisreportwillprovidethebasisforacertificationbythelocalairportsponsorthatanamountequivalenttotheaviationfueltaxescollectedandreportedbytheOORintheprecedingyearhasbeeninvestedintheairport.ThelocalAirportSponsorwillprovideacertificationtotheDepartmentindicatingtheamountinvestedintheairportintheprecedingyearwasequivalenttoorexceededtheamountofrevenuecollectedonlocalaviationfueltaxes.Thecertificationwillindicatewhethertherewasfundingprovidedtomatchtherevenuereportnotedaboveorwhethertherewasin-kindservicesprovidedthatwouldequalthelocalaviationfueltaxrevenuegenerated.In-kindserviceswillbedescribedinthecertificationwiththeamountsostatedthatequalsorexceedsthetaxesgeneratedbyaviationfuelsales.ThecertificationwillbeaccompaniedbyanannualauditconductedbythelocalAirportSponsor/localgovernment.IfthefundingamountinvestedintheairportislessthantheamountreportedbyDORforaviationfueltaxcollections,theSponsorwillprovideacorrectiveactionplantoinvestthedeficientamountintotheairportwithinthenext12months.AccompanyingthecertificationshouldbeanyletterssenttothetaxingauthoritiesthatdonothaveadirectgovernmentalaffiliationtotheAirportSponsorindicatingthefederalrequirementtoprovidethetaxrevenuegeneratedbyaviationfuelsales.ThelettershouldalsocontainthepotentialenforcementactionsthatcouldbetakenbythefederalgovernmenttoincludeeligibilityforfuturegrantsandcivilfinespertheFAARevenueUsePolicy.FAAFuelTaxRevenueUsePolicyCompliancePlanPage5December15'"ofEachYearJanuary15'"ofEachYearIfacertificationisnotreceivedbyTheDepartment,afinalrequestwillbesenttotheSponsorindicatingadeadlineforsubmissionandifthisdeadlineispassedwithnocertification,suspensionoffutureFAAfundingmayoccuruntilsuchisreceived.IfnocertificationisreceivedforaspecificSponsor,TheDepartmentwillconferwiththeFAAtodetermineenforcementactionsthatwillbeinstitutedbasedonthecircumstancesofthelocalairportsponsor.ThisprocesswillbeginonOctober31,2016withthetransmissionofthefirstrevenuereportfortheprecedingfiscalyearbytheDepartment.ThiswillallowthelocalairportsponsoroneyeartomakebudgetadjustmentsandnotificationtothetaxingauthoritiesindicatingtherequirementsoftheRevenueUsePolicy.BeginningOctober31,2017,thecertificationrequirementabovewillcommence.AnyquestionsregardingtheDepartment'scomplianceplanshouldbeaddressedtoCarolComer,Director,Divisionoflntermodal,GeorgiaDepartmentofTransportationat(404)347-0573.GeorgiaDepartmentofTransportationFAAFuelTaxRevenueUsePolicyCompliancePlanPage6GeorgiaDepartmentofTransportationFederalAviationAdministrationAviationFuelTaxRevenueUseCompliancePlanAppendixAFederallyObligatedAirportSponsorsUndertheBlockGrantProgramNovember1,2015CityAirportLoc!OAdelCookCounty15JAlmaBaconCountyAMGAmericusJimmyCarterRegionalACJAshburnTurnerCounty75JAthensAthens/BenEppsAHNAtlanta-FFCAtlantaRegionalFalconFieldFFCA!lanta-4A7AtlantaSouthRegional4A7A!lanta-RYYCobbCounty-McCollurnFieldRYYAtlanta-eveCovingtonMunicipaleveAtlanta-PDKDekalb-PeachtreePDKA!lanta-FTYFultonCountyAirport-BrownFieldFTYAtlanta-ceoNewnanCowetaCountyceoA!lanta-PUJPauldingNorthwestAtlantaPUJAugusta-DNLDanielFieldDNLBainbridgeDecaturCountyIndustrialAirParkBGEBaxleyBaxleyMunicipalBHCBlairsvilleBlairsvilleDZJBlakelyEarlyCountyBIJBrunswick-SSIMalcolmMcKinnonSSIButlerButlerMunicipal6A1CairoCairo-GradyCounty70JCalhounTornRDavidFieldCZLCamillaCamilla-MitchellCountycxuCanonFranklinCounty18ACantonCherokeeCountyCNICarrolltonWestGeorgiaRegional-0VGrayCTJFieldCartersville CartersvilleVPCCedartownPolkCountyAirport-CorneliusMoore4A4FieldClaxtonClaxton-EvansCountycwvCochranCochran48ACordeleCrispCounty-CordeleCKFCorneliaHabershamCountyAJRCuthbertLowerChattahoocheeRegional25JGeorgiaAviationFuelTaxRevenueUseCompliancePlanAppendixAFederallyObligatedAirportSponsorsUndertheBlockGrantProgramNovember1,2015Page2CityAirportLociDDaltonDaltonMunicipalDNNDawsonDawsonMunicipal16JDonalsonvilleDonalsonvilleMunicipal17JDouglasDouglasMunicipalDOHDublinW H'Bud'BarronDBNEastmanHeartofGeorgiaRegionalEZMElbertonElbertCounty-PatzFieldEBAEllijayGilmerCounty49AFitzgeraldFitzgeraldMunicipalFZGFortWrightAAF(FortStewart)/MidcoastLHWStewart(Hinesville)RegionalGainesvilleLeeGilmerMemorialGVLGreensboroGreeneCountyRegional3J7GriffinGriffin-SpaldingCounty6A2HazlehurstHazlehurstAZEHomervilleHomervilleHOEJasperPickensCountyJZPJeffersonJacksonCounty19AJekyllIslandJekyllIsland09JJesupJesup-WayneCountyJESLaFayetteBarwickLafayette9A5LaGrangeLaGrange-CallawayLGCLawrencevilleGwinnettCounty-BriscoeFieldLZULouisvilleLouisvilleMunicipal2J3Macon-MACMaconDowntownMACMacon-MCNMiddleGeorgiaRegionalMCNMadisonMadisonMunicipal52AMcRaeTelfair-WheelerMOWMetterMetterMunicipalMHPMilledgevilleBaldwinCountyMLJMillenMillen2J5MonroeMonroe-WaltonCountyD73MontezumaDr.CPSavageSr.53AMoultrieMoultrieMunicipalMGRNahuntaBrantleyCounty4J1NashvilleBerrienCounty4J2PerryPerry-HoustonCountyPXEPineMountainHarrisCountyPIMQuitmanQuitmanBrooksCounty4J5GeorgiaAviationFuelTaxRevenueUseCompliancePlanAppendixAFederallyObligatedAirportSponsorsUndertheBlockGrantProgramNovember1,2015Page3CityReidsvilleRomeSandersvilleStMarysStatesboroSwainsboroSylvaniaSylvesterThomastonThomasvilleThomsonTiftonToccoaVidaliaWarmSpringsWashingtonWaycrossWaynesboroWinderWrensAirportSwintonSmithFieldatReidsvilleMunicipalRichardBRussellKaolinFieldStMarysStatesboro-BullochCountyEastGeorgiaRegionalPlantationAirparkSylvesterThomaston-UpsonCountyThomasvilleRegionalThomson-McDuffieCountyHenryTiftMyersToccoa- R GLeTourneauFieldVidaliaRegionalRooseveltMemorialWashington-WilkesCountyWaycross-WareCountyBurkeCountyBarrowCountyWrensMemorialLoc!DRVJRMGOKZ4J6TBRSBOJYLSYVOPNTV!HQUTMATOCVDI5AgIIYAYSBXGWDR65JGeorgiaDepartmentofTransportationFederalAviationAdministrationAviationFuelTaxRevenueUseCompliancePlanAppendixBGEORGIADEPARTMENTOFREVENUE-SALESANDUSETAXHISTORICALRATECHARTEffectiveOctober1,2015GEORGIA DEPARTMENT

OF REVENUE- SALES AND USE TAX HISTORICAL RATE CHART Sates Tax Rates include 4% State Sales Tax (this tax was increased from 3% to 4"/o April
1, 1989. effective October

1. 2015 COUNTY CODE COUNTY NAME

TAX TYPE

EFF DATE

END DATE 060

City of Atlanta
Other Local 1010112012 09/3012016 **---~-~~** 1010112008 09/30/2012 10/01/2004 0913012008 001 Appling

ELOST 07/01/2012 0613012017 **~~~-·~--~--"-~-~-** 07/01/2007 0613012012 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 37GEORGIADEPARTMENTOFREVENUE-SALESANDUSETAXHISTORICALRATECHARTSalesTaxRatesinclude4%StateSalesTax(thistaxwasincreasedfrom3%to4%April1,1989.effectiveOctober1.2015COUNTYCODECOUNTYNAMETAXTYPEEFFDATEENDDATE005BaldwinELOST10/01/201109/30/2016----·-·,_.,____-10/01/200609/30/20110710112002091301200607/01/19970613012002LOST04/01/1978SPLOST04101120120313112018041011200603/31/201204/01/200103/31/200604/01/199603/31/200104/01/199303131/199610/01/19900613011992006BanksELOST07/01/201206130120170710112007071011200207/0'1/199706/30/2002LOST04/01/1981SPLOST101011201209130/2017101011200609130/201210/01/2001091301200610/01/199609/301200110/01/199109130/199601/01/198712/31/1990007BarrowELOST10/01/201109/301201610/01/200609/30/201110/01/200109/30/200607/01/199709/30/2001LOST01/01/1978SPLOST07/01/2012061301201807/01/200606/30/201207/01/200106/30/200607/01/199606/30/200104/01/199203/3111996011011198712/3111990008BartowELOST07/01/201206/30/201707/01/200706/301201207101/2002061301200707/01/199706/30/2002LOST07/01/1985SPLOST0110112014121311201901/01/20081213112013041011200312131/200704/01!1997031311200210/01119931213111994071011198912/31/1992009BenHillELOST01/01/201212/31!201601/01/200712/31/201101/01/200212/31/2006LOST07/01/1981SPLOST07/011201106/301201707/011200506/30/2011071011200006130/2005...·-·....07/01/199503/3112000September08,2015Page2of37GEORGIA DEPARTMENT

OF REVENUE- SALES AND USE TAX HISTORICAL RATE CHART Sales Tax Rates include 4% State Sales Tax (this tax was increased from 3% to 4% April
1, 1989. effective October

1, 2015 COUNTY CODE COUNTY NAME

TAX TYPE

EFF DATE

END DATE 010 Berrien

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 04/01/1978 SPLOST 01/01/2012 12/31/2017 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 37GEORGIADEPARTMENTOFREVENUE-SALESANDUSETAXHISTORICALRATECHARTSalesTaxRatesinclude4%StateSalesTax(thistaxwasincreasedfrom3%toApril1,1989.effectiveOctober1,20i5COUNTYCODECOUNTYNAMETAXTYPEEFFDATEENDDATE014BrooksELOST07/01/201406/30/2019..07/01/200906/30/201407/01/200406/30/200904/01/200006/30/2004LOST04/01/1978SPLOST04/01/201503/31/202101/01/200912/31/201404/01/200412/31/200801/01/200003/31/200401/01/199612/31/199901/01/199212/31/199510/01/198709/30/1991015BryanELOST04/01/201303/31/201804/01/200803/31/201304/01/200303/31/200804/01/199803/31/2003LOST07/0i/1977SPLOST04/01/201203/31/201804/01/200603/31/201204/01/200103/31/200601/01/199612/31/200001/01/199212/31/199504/01/198706/30/1988016BullochELOST01/01/201412/31/201801/01/200912/31/201301101/200412/31!2008LOST07/01/1983SPLOST10/01/201309/30/201910/01/200709/30/201310/01/200209/30/200710/01/199709/30/200210/01/199309/30/199710/01/198909/30/199310/01/198709/30/1989017BurkeLOST01/01/1982SPLOST04/01/201203/31/201804/01/200603/31/201204/01!200103/31/2006TSPLOST01/01/201312/31/2022018ButtsELOST07/01/201206130/201707/01/200706/30/201207/01/200206/30/200707/01/199706/30/2002LOST04/01/1976------SPLOST01/01/201312/31/2018...--.01/011200712/31/201201/01/200212/31/200601/011199712/31/200110/01/199212/31/199604/01/198809/30/1992September08,2015Page4of37GEORGIADEPARTMENTOFREVENUE-SALESANDUSETAXHISTORICALRATECHARTSalesTaxRatesinclude4%StateSalesTax(thistaxwasincreasedfrom3%to4%.April1,1989,effectiveOctober1.2015COUNTYCODECOUNTYNAMETAXTYPEEFFDATEENDDATE019CalhounELOST071011201406/30/201907/011200906/30/201407/01/2004061301200907/01/19990613012004LOST04/01/1984SPLOST07/01/201306/30/201907/01/200706/30/201307/01/2002061301200707/01/199706/301200207/01/199306/30/1997020CamdenELOST07101/2014061301201907/01/200906/30/2014.01101/19981213112002LOST04101/1978SPLOST07/01/201306130120190710112007061301201301101/200306/301200701/0112000091301200201/01/199512131/199901/01/199112131/1994011011198712/31/1990021CandlerELOST01101/201312/31/201701/01/200812/31/201201/01/200312/31/200701/01/199812/31/2002LOST07/01/1977SPLOST04/01/201203/31/201804101/200603/311201204/01/200103/31/200604/01/199603/31/200110/01/199103/31/1996TSPLOST01/01/201312/31/2022022CarrollELOST01/01/201312/31/2017-----------01/01/200812/31/201201/01/200312!31/200701/01/199812/31/2002.........-··-LOST10/01/1977SPLOST04/01/201503/31/202104/01/200903/311201504/01/200403/311200904/01/199903/31/200404/01/199403131/199901/01/19871213111991----·--·-023CatoosaELOST07/01/201206/30/2017071011200706/30/201207/01/200206/30/200707/01/199706/30/2002LOST04/01/1976SPLOST07/01/201406/30/201907/01/200906/30/201407/01/200406/30/2009..····--·---·---·-··"·..,...___,____________07/01/199906/30/200407/01/199406/30/1999September08,2015Page5of37GEORGIA DEPARTMENT

OF REVENUE- SALES AND USE TAX HISTORICAL RATE CHART Sales Tax Rates include 4% State Sales Tax {this tax was increased from 3% to 4% Apri11, 1989. effective October

1. 2015 COUNTY CODE COUNTY NAME

TAX TYPE

EFF DATE
END DATE 024 Charlton

ELOST 01/01/2013 12/31/2017 **·-··-~"-~---**

-- 01/01/2008 12/31/2012 01/01/2003 12/31/2007 01/01/1998 12/3112002 Other Local 10/01/1988 09/30/1989 LOST 04/0111978 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 37September08,2015Page7of37GEORGIADEPARTMENTOFREVENUE-SALESANDUSETAXHISTORICALRATECHARTSalesTaxRatesinclude4%StateSalesTax(thistaxwasincreasedfrom3%to4%April1,1989.effectiveOctober1.2015COUNTYCODECOUNTYNAMETAXTYPEEFFDATEENDDATE032ClinchELOST04/01/201503/31/202001/01/201012/31/201401/01/200512/31/2009OtherLocal10/01/198609/30/1989LOST01/01/1976SPLOST01/01/201012/31/201501101/200512/311200901101/200012/31/200401101/199512/31/1999011011199112/3111994033CobbELOST01101/201412/31/201801/01/200912/31/201301/01/200412/31/200801/01/199912/31/2003SPLOST01101/201212/3112015011011200612/311201104/01/199503/311199904/01/199103/311199507/01/198506/30/1989034CoffeeELOST04/011201503/311202004/01/201003/311201504/011200503/31/201007/011199706/30/2000LOST04/01/1978SPLOST04/011201203/31/201804/01/200603/31/201204/01/200103/31/200610/01/199312/31/199604/01/198909/30/199004/01/1987--035ColquittELOST10/01/201310/01/200809/30/201301/01/200409/30/200801/01/199912/31/2003LOST04/01/1981"'........,,,_..SPLOST01/01/201312/31/201801/01/200712131/201201/01/200212/31/200604/01/200009/30/200104/01/199503/311200001101/199303/311199404/011199109/30/199104/011198706/30/1989SeptemberDB.2015Page8of37September08,2015Page9of37GEORGIADEPARTMENTOFREVENUE.SALESANDUSETAXHISTORICALRATECHARTSalesTaxRatesinclude4%StateSalesTax(thistaxwasincreasedfrom3%to4%April1,1989.effectiveOctober1,2015COUNTYCODECOUNTYNAMETAXTYPEEFFDATEENDDATE040CrispELOST--"--·10/01/201209/30/201710/01/200709/30/201210/011200209/30/200710/01/199709/30/2002LOST04/01/1977SPLOST01/01/201212/31/201701/01/200612/31/201101/01/200112/31/200501/01/1996i2/31/200010/01/199112/31/199504/01/198709/30/1991TSPLOST01/01/201312/31/2022041DadeELOST07/01/201206/30/201704/01/200703/31/201204/01/200203/31/200707/01/199703/31/2002LOST04/01/1978SPLOST07/01/201506/30/202107/01/2009061301201507/01/200406130/200910/01/199906130/200404/01/199403/31/199907/01/1990031311199301/01/198612/3111989042DawsonELOST04/01/201103/31/201604!01/200603/31/201104/01/200103/31/200607!01/199703/31/2001LOST01101/1982SPLOST0710112015061301202107/01/200906/30/201501/01/200506/30/200901/01/200012/311200401/01/1995121311199907/01/198906/3011994."···-·-·--·01/01/198812/31/1988043DecaturELOST07101/201206/30/201707101/200706130/201207/011200206/30/200707/011199706130/2002LOST04/01/1981SPLOST04/011201503131/202104/01/200903131/201504/01/2004031311200904/011199904/011199403/31/199904/01/198903131/1994044DeKalbELOST07/01/201206/30/201707/01/200706/30/201207/01/200206130/200707/01/199706/30/2002HOST07/01/1997MARTA04/01/1972September08,2015Page10of37GEORGIA DEPARTMENT

OF REVENUE- SALES AND USE TAX HISTORICAL RATE CHART Sales Tax Rates include 4% State Sales Tax (this tax was increased from 3% to 4% April1, 1989. effective October

1, 2015 COUNTY CODE COUNTY NAME

TAX TYPE

EFF DATE

END DATE 045 Dodge

ELOST 04/01/2012 03/31/2017 **''""---~** 0410112007 03/31/2012 0410112002 0313112007 LOST 07/01/1981 SPLOST 10/01/2014 09/30/2020 ---- **~-~----·** 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 37GEORGIADEPARTMENTOFREVENUE-SALESANDUSETAXHISTORICALRATECHARTSalesTaxRatesinclude4%StateSalesTax{thistaxwasJncreasedfrom3%to4%April1,1989.effectiveOctober1.2015COUNTYCODECOUNTYNAMETAXTYPEEFFDATEENDDATE050EcholsELOST01/01/201312/31/201701/01/200812/31/201201/01/200512/31/2007LOST01/01/1991SPLOST07/01/201306/30/2019-----07/01/200706/30/2013071011200206/30/200704/01/199806/30/200204}01/199303/31/1998051EffinghamELOST07/01/201206/30/201707/011200706/30/201207/01/2002061301200701/01/199806/30/2002LOST07/01/1977SPLOST07/01/201206/30/201707/01/200706/30/201207/01/200206/30/200701/01/199806/30/200201/01/199412/31/199701/01/199012/31/1993052ElbertELOST07/01/201206/30/201707/01/200706/30/201207/011200206/30/200707/01/199706/30/2002LOST01/0111986SPLOST07/01/201106/30/201707101/200606/30/201107101/200106/30/200607/01/199606/30/200104/01/199303/31/199601/01/199012/31/1992053EmanuelELOST07/01/201206/30/2017--·"--"-''-·-·••<--07/01/200706/30/201207/01/200206/30/200707/01/199706/30/2002LOST01/01/1980SPLOST01/01/201212/31/201701/01/200612/311201104/01/200112/31/200504/01/199603/31/200104/01/199203/311199604/01/198809/3011990TSPLOST01/01/201312/31/2022September08,2015Page12of37GEORGIADEPARTMENTOFREVENUE-SALESANDUSETAXHISTORICALRATECHARTSalesTaxRatesinclude4%StateSalesTax(thistaxwasincreasedfrom3%to4%April1,1989.effectiveOctober1,2015COUNTYCODECOUNTYNAMETAXTYPEEFFDATEENDDATE054EvansELOST04/01/201403/31/201904/01/200903/31/201404101/200403/31/200904/01/199903/31/2004LOST10/01/1980SPLOST01/01/201212/31/201701101/200612/31/201101101/200112/31/200501101/199612/31/200001/01/199212/31/199501/01/198812/31/1991TSPLOST01/01/201312/31/2022055FanninELOST04/01/201103/31/201604/01/200603/31/201104/01/200103/31/2006LOST04/0111977SPLOST10/01/201109/30/201710/01/200509/30/201110/01/200009/30/200510/01/199509/30/2000056FayetteELOST04/01/201403/31/201904/01/200903/31/2014LOST10/01/1981SPLOST04/011200503/31/201004/01/199312/31/1993057FloydELOST04/01/201403/31/201904/01/200903/31/201404/01/200403f31/200904101/200003/31/2004----·--LOST04/01/1979SPLOST04/01/201403/31/201907/01/201006/30/201304/01/200706/30/201010/01/200309/30/200504/01/200206/30/200304/01/199603/31/199904/01/199503/31/199601/01/198912/31/199207/01/198612/31/1986058ForsythELOST07/01/201206/30/201707/01/200706/30/201207/01/200206/30/200707/01/199706/30/2002-----LOST04/01/1976SPLOST07/01/201306/30/201907/01/200806/30/201307/01/200306/30/200807/01/199806/30/200307/01/199606/30/199804/01/199306/30/199604/01/198803/31/1993September08,2015Page13of37September

OS, 2015 Page 14 of 37GEORGIA DEPARTMENT

OF REVENUE- SALES AND USE TAX HISTORICAL RATE CHART Sales Tax Rates include 4% State Sales Tax (this tax was increased from 3% to 4% April
1, 1989. effective October

1. 2015 COUNTY CODE COUNTY NAME

TAX TYPE

EFF DATE

END DATE 064 Gordon

ELOST 07/01/2012 06/30/2017 **·~-"~~~-~--~-** 0710112007 06/30/2012 07/01/2002 0613012007 01/01/1998 06/30/2002 LOST 04/01/1981 SPLOST 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 37GEORGIADEPARTMENTOFREVENUE-SALESANDUSETAXHISTORICALRATECHARTSalesTaxRatesinclude4%StateSalesTax(thistaxwasincreasedfrom3%to4%Apri11,1989,effectiveOctober1,2015COUNTYCODECOUNTYNAMETAXTYPEEFFDATEENDDATE068HabershamELOST01/01/201312/31/201701/01/200612/31/201201/01/200312/31/200701/01/199812/31/2002LOST04/01/1983SPLOST04/0i/201503/31/202104/01/200803/31/201404/01/200303/31/200804/01/199809/30/200104/01/199303/31/199807/011198806/30/1992069HallELOST10/01/201209/30/201710/01/200709/30/201210/01/200209/301200710/01/199709/30/2002LOST01/01/1977SPLOST07/01/201506/30/2020_"___,_____07/01/200906/301201507/01/200406/30/200907/01/199906/30/200404/01/199506/30/199907/01/198803/31/199110/01/198503/31/1988070HancockELOST01/01/201112/31/201501/01/200612/31/2010LOST01/01/1985SPLOST04/01/201403/31/201904/01/200903/31/2014____,__01/01/200412/31/2008----..,..,_.'..01/01/199912/31/200307101/199306/30/199807/01/198806/30/199310/01/198706/30/1988TSPLOST01/01/201312/31/2022071HaralsonELOST07/01/201206/30/201707/01/200706/30/201207/01/200206/30/200707/01/199706/30/2002LOST10/01/1977SPLOST04/011201503/31/202104/01/200903/31/201504/01/200403/31/200904/01/199903/31/200407/01/199403/31/199904/01/198903/3111994September08,2015Page16of37GEORGIADEPARTMENTOFREVENUE-SALESANDUSETAXHISTORICALRATECHARTSalesTaxRatesinclude4%StateSalesTax(thistaxwasincreasedfrom3%to4%Aprl!1,1989.effectiveOctober1.2015COUNTYCODECOUNTYNAMETAXTYPEEFFDATEENDDATE072HarrisELOST01/011201212/31/20160110112007121311201110101/200212/311200610/01/199709/30/2002LOST04/01/1977SPLOST04/01/201403/31/201904/01/200903/31/201404/01/200403/31/200904/01/199903/31/200404/01/199403/31/1999041011199103/31/1994TSPLOST01101/201312/31/2022073HartELOST01/01/201512/31/201901/01/201012/311201401/01/200512/311200901/01/200012131/2004LOST04/01/199107/01/197804/3011979SPLOST04/0112012031311201804/0112006031311201204/0112001031311200604/01/199603/311200110/01/199309/30/199404/011199112/311199110/01/198509/30/1989074HeardELOST01/01/201312131/201701/01/200812/31/2012--'·----10/01/200312/31/200701/01/200009/30/2003LOST04/01/1980SPLOST04/01/201303/31/2019---04/01/200703/31/201304/01/200203/31/200707/01/199703/31/200207/01/199206/30/1997041011198703/31/1992075HenryELOST01/01/201312/31/2017011011200812/31/201201/01120031213112007011011199812131/2002LOST04/0111978SPLOST0410112014031311202004/01120080313112014041011200303131/200801/01/19971213112001SeptemberDB,2015Page17of37GEORGIADEPARTMENTOFREVENUE-SALESANDUSETAXHISTORICALRATECHARTSalesTaxRatesinclude4%StateSalesTax(thistaxwasincreasedfrom3%to4%April1,1989.effectiveOctober1.2015COUNTYCODECOUNTYNAMETAXTYPEEFFDATEENDDATE076HoustonELOST04/01/201203/31/201704/01/200703/31/201204/01/200203/31/200707/01/199709/30/2001LOST04/01/1983SPLOST10/01/201209/30/201810/01/200609/30/201210/011200109/30/200607/01/199809/30/2001077IrwinELOST04/01/201103/31/201604/01/200603/31/201104/01/200103/31/200607/01/199706/30/2000LOST10/01/1978SPLOST07/01/201206/30/201807/01/200606/30/201207/01/200106/30/200601/01/199606/30/200101/01/199212!31/199501/01/198812/31/1991078JacksonELOST04/011201203/31/201704/01/200703/31/201204/01/200203131/200707/01/199703/31/2002LOST01101/1978SPLOST07/01/201112/31/201607/01/200506/30/201104/01/2000031311200507/01/199406/30/1999-04/01/198903/31/199310/01/198709/30/1988079JasperELOST10/01/201509/30/2020.10/01/201009/30/201510/01/200509/30/201004/01/200309/30/200504/01/199803!31/200307/01/199703/31/1998LOST01/01/1986SPLOST04/01/201203131/201804/011200603/31/201201/01/200112/31/200504/01/199306/30/1997SeptemberDB,2015Page18of37GEORGIA DEPARTMENT

OF REVENUE- SALES AND USE TAX HISTORICAL RATE CHART Sales Tax Rates include 4% State Sales Tax (this tax was increased from 3% to 4% April
1, 1989. effective October

1. 2015 COUNTY CODE COUNTY NAME

TAX TYPE

EFF DATE

END DATE 080

Jeff Davis
ELOST 0710112013 0613012018 **~--~~--~-~** 0710112008 06/3012013 0710112003 0613012008 07/01/1999 06/30/2003 LOST 07/01/1978 SPLOST 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 37GEORGIADEPARTMENTOFREVENUE-SALESANDUSETAXHISTORICALRATECHARTSalesTaxRatesinclude4%StateSalesTax(thistaxwasincreasedfrom3%to4%April1,1989.effectiveOctober1.2015COUNTYCODECOUNTYNAMETAXTYPEEFFDATEENDDATE084JonesELOST04/01/20140313112019----04/01/200903/31{201404/01/200403/31/200901/01/199912/31/2003LOST07/01/1978SPLOST07/01/201506/30/202107/01/200906/30/201507/01/200406/30/200907/01/199906/301200404/01/199503/31/199910/01/199006/30/1994085LamarELOST01/01/201312/31/201701101/200812/31/201201/01/200312/31/200701101/199812131/2002LOST01/01/1981SPLOST10101/201109/30/2017---·h10/01/200509/301201110/011200009/301200510/011199509130/200004/01/199109130/1995086LanierELOST01/01/201412/311201801/01/200912/31/201304/01/200412/31/200804/01/199903/31/2004LOST07/01/1978SPLOST10/01/201209/30/2017_,_________10/01/200709/301201201/01/200309/30/200701/01/199806/30/200201101/199412/31/199701101/199012/31/199301/01/198612/31/1989087LaurensELOST01101/201312/31/201701101/200812/31/201201101/200312/31/200701101/199812/31/2002LOST04101/1978SPLOST07/01/201206/30/201807/01/200606/30/201210/011200306/30/200604/01/199206/30/199207/01/199009/30/1991TSPLOST01/01/201312/31/2022September08.2015Page20of37GEORGIADEPARTMENTOFREVENUE-SALESANDUSETAXHISTORICALRATECHARTSalesTaxRatesinclude4%StateSalesTax(thistaxwasincreasedfrom3°/oto4%April1,1989.effectiveOctober1.2015COUNTYCODECOUNTYNAMETAXTYPEEFFDATEENDDATE088LeeELOST10101120120913012017101011200709/30/20121010112002091301200701101119980913012002OtherLocal04101119890313111990LOST04101/1981SPLOST10/01/201309/30/201910101120070913012013101011200209130!200704/01/199909/30/200204/01/199403/31/199904/01/199003/31/1994089LibertyELOST07101120120613012017.071011200706/30/20120710112002061301200707101119970613012002OtherLocal01101119891213111989LOST07/01/1977SPLOST04/01/200903/311201504/01/200403/31/200904/01/199903/31/200404/01/199403/31/199904/01/199003/31/1994090LincolnELOST071011201206/30/201707101/200706/30/201201/01/2003061301200701/01/199812/31/2002LOST10/01/1977.'--------SPLOST01/01/201112/31/201601/01/200512/31/201001/01/200012/31/200401/01/199512/31/199910/01/198909/30/1994TSPLOST01/01/201312/31/2022091LongELOST07/01/201206/30/2017071011200706/30/201201/01/200306/30/2007011011199812/31/2002LOST01101/1989SPLOST04/011201203131/2018041011200603131/2012041011200103/31/200607101/19960613012000September08,2015Page21of37GEORGIA DEPARTMENT

OF REVENUE- SALES AND USE TAX HISTORICAL RATE CHART Sales Tax Rates include 4% State Sales Tax (this tax was increased from 3% to 4% April
1, 1989. effective October

1. :2.015 COUNTY CODE COUNTY NAME

TAX TYPE

EFF DATE

END DATE 092 Lowndes

ELOST 10/01/2012 09/30/2017 **'···~-----"~--~--~** 10/01/2007 09/30/2012 10/01/2002 09/30/2007 10/01/1997 09/30/2002 LOST 04/01/1976 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 37GEORGIADEPARTMENTOFREVENUE-SALESANDUSETAXHISTORICALRATECHARTSalesTaxRatesinclude4%StateSalesTax(thistaxwasincreasedfrom3%to4%April1,1989.effectiveOctober1.2015COUNTYCODECOUNTYNAMETAXTYPEEFFDATEENDDATE096MarionELOST01/011201312/31/201701/01/200812/31/201201/01/200312/31/200701/011199812/3112002LOST04/0111979SPLOST04/01/201503/31/202104/01/200903/31/201504/01/200403/31/200901/01/199912/31/200304/01/199303/31/1998TSPLOST01/01/201312/31/2022097McDuffieELOST01/01/201312/31/201701/01/200812/3112012011011200312/31/200701/011200012/311200207/01/199712/3111999LOST04/0111978SPLOST011011201512/31120200110112009121311201401101120041213112008011011199912131/200310/01/199309/30/199804/01/198803131/199304/01/198609/30/1987TSPLOST01/01/201312/31/2022098McintoshELOST07/01/201406/30/201907/01/200906/30/201404/01/200403/31/200904{01/199903/31/2004LOST07/01/1978SPLOST10/01/201009/30/201610/01/200509/30/201010/01/200009/30/200510/01/199509130/200010/01/199109/30/199510/01/198709/30/1991099MeriwetherELOST07/01/201206/30/201707/01/200706/30/201207101/200206/30/200707/011199706/30/2002LOST01101/1985SPLOST01101/201412131/2019011011200812131/201301101/20031213112007041011199306/30/1997September08,2015Page23of37GEORGIADEPARTMENTOFREVENUE-SALESANDUSETAXHISTORICALRATECHARTSalesTaxRatesinclude4%StateSalesTax(thistaxwasincreasedfrom3%to4%April1,1989.effectiveOctober1.2015COUNTYCODECOUNTYNAMETAXTYPEEFFDATEENDDATE100MillerELOST10/01/201509/30/202010/01/201009/30/201510/01/200509/30/2010OtherLocal01/01/198912/31/1989LOST01/01/1982SPLOST01/01/201312/31/201801/01/200712/31/201204/01/200212/31/200604/01/199703/31/2002101MitchellELOST07/01/201206/30/2017071011200706/30/201207/01/200206/30/200707101/199706/30/2002LOST04101/1983SPLOST011011201212/31/201701/011200612/31/201104/011200112/31/200504/01/199603/31/200104/01/199203/31/199604/01/198803/31/1992102MonroeELOST04/01/201403/31/2019-04/01/200903/31/201404/01/200403/31/200904/01/199903/31/2004LOST04/01/1978SPLOST01101/201412/31/201901/01/200812/31/201301/01/200312/31/2007.·-___,__01/01/199812/31/200101/01/199512/31/199704/01/199103/31/1992103MontgomeryELOST04101/201103/31/2016-----04101/200603/31/201101/01/200203/31/2006LOST04/01/1984SPLOST01/01/201512/31/2020-··-··-·-01/01/200912/31/201401/01/200312/31/200707/01/199812/31/200207/01/199406/30/199810/01/199206/30/199410/01/198809/30/1992TSPLOST01/01/201312/31/2022September08,2015Page24of37GEORGIADEPARTMENTOFREVENUE-SALESANDUSETAXHISTORICALRATECHARTSalesTaxRatesinclude4%StateSalesTax(thistaxwasincreasedfrom3"/oto4%April1,1989.effectiveOctober1.2015COUNTYCODECOUNTYNAMETAXTYPEEFFDATEENDDATE104MorganELOST04/01/201103/31/2016,_04/01/200603/31/201107/01/200203/31/200601/01/199812131/2000LOST01/01/1981SPLOST04/01/201303/311201904/01/200703/31/201304101/200203/31/200704/01/199703/31/200204/01/199303/31/199704/01/199003/31/1993--------------07/01/198706/30/1989105MurrayELOST07/01/201206/30/201707/01/200706/30/201207/01/200206/30/200707/01/199706/30/2002OtherLocal10/01/198809/30/1989LOST07/01/1982SPLOST01/011201312/31/201801/01/200712/31/201201/01/200212/31/200604/01/199503/31/200010/01/199012/31/1992106MuscogeeELOST07/01/201506/30/202001101/201012/31/201404/01/200412/31/200801/01/199812/31/2002OtherLocal01/01/200912/31/299907/01/198806/30/1989LOST04/01/1976SPLOST04/01/200009/30/2008"-07/01/199303/31/2000TSPLOST01/01/201312/31/2022107NewtonELOST01/01/201512/31/2019-···-··-··-··01/01/201012/31/201401/01/200512/31/200901/01/200012/31/2004LOST01/01/1978SPLOST07/011201106/30/201707/011200506/30/201107/01/200006/30/200507/011199506/30/200004/01/198812/31/1992September08,2015Page25of37September08,2015Page26of37GEORGIA DEPARTMENT

OF REVENUE- SALES AND USE TAX HISTORICAL RATE CHART Sales Tax Rates include 4% State Sales Tax (this tax was increased from 3% to 4% April1, 1989. effective October

1, 2015 COUNTY CODE COUNTY NAME

TAX TYPE

EFF DATE

END DATE 112 Pickens

ELOST 01/01/2012 12/31/2016 **~.........._.** _____ 01/01/2007 12/31/2011 01/01/2002 12131/2006 07/0111997 12131/2001 LOST 10/01/1985 .. ·····-· SPLOST 07/01/2014 06/3012020 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 37GEORGIADEPARTMENTOFREVENUE-SALESANDUSETAXHISTORICALRATECHARTSalesTaxRatesinclude4%StateSalesTax(thistaxwasincreasedfrom3%to4%,April1,1989.effectiveOctober1,2015COUNTYCODECOUNTYNAMETAXTYPEEFFDATEENDDATE117PutnamELOST07/011201206/301201707/01/20070613012012011011200506/30/200707/01/200012/31/2004LOST01/01/1984SPLOST101011201109/30/2016101011200509/30/201104/01/200209/30/200504/01/199903/31/2002011011199512/31/1998011011199112/31/199407101119880913011990118QuitmanELOST01/01/201312131/2017..-0110112008121311201201101/2003121311200701/01/199812131/2002LOST04/01/1979SPLOST01/01/201312131/20180110112007121311201204101120031213112006TSPLOST01/01/20131213112022119RabunELOST07/01/2011061301201607/01/200606130/201101/01/2002061301200601/01/199812/31/2001LOST04/01/1983SPLOST101011201309/30/201910/01/200709/30/201310/01/2002091301200704/01/199809/30/200204/01/199303/31/199804/01/198906/30/1992120RandolphELOST07/01/201106/30/201607/01/200606/30/201101/01/199812/31/2002LOST07/01/1981SPLOST01/011201212/31/201701/01/200612/31/20110110112002121311200504/01/199703131120010110111993121311199601101119891213111992TSPLOST01101120131213112022-..-·-September08,2015Page26of37September

08, 2015 Page 29 of 37GEORGIA DEPARTMENT

OF REVENUE- SALES AND USE TAX HISTORICAL RATE CHART Sales Tax Rates include 4% State Sales Tax (this tax was increased from 3°/o to 4% April1, 1989. effective October

1. 2015 COUNTY CODE COUNTY NAME

TAX TYPE

EFF DATE

END DATE 125 Seminole

ELOST 07/01/2012 06/30/2017 **·------~~~** 07/01/2007 06/3012012 0710112002 0613012007 07/01/1996 06/30/2002 LOST 04/01/1981 SPLOST 0410112015 0313112021 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 of37GEORGIA DEPARTMENT

OF REVENUE- SALES AND USE TAX HISTORICAL RATE CHART Sales Tax Rates include 4% State Sales Tax (this tax was increased from 3°/o to 4% April

1, 1989. effective October

1, 2015 COUNTY CODE COUNTY NAME

TAX TYPE

EFF DATE

END DATE 130 Talbot

ELOST 01/01/2013 12/31/2017 **·--~--~~--**

. ..-. -·-'' 01/01/2008 12/31/2012 04/01/2003 12/31/2007 01/01/1999 03/31/2003 LOST 04/01/1979 SPLOST 01/01/2015 12/31/2020 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 of37GEORGIA DEPARTMENT

OF REVENUE- SALES AND USE TAX HISTORICAL RATE CHART Sales Tax Rates include 4% State Sales Tax (this tax was increased from 3% to 4% April1, 1989. effective October

1. 2015 COUNTY CODE COUNTY NAME

TAX TYPE

EFF DATE

END DATE 134 Telfair

ELOST 0410112014 03/31/2019 **----'"-~~~---** -""·---- 0410112009 03/31/2014 04/01/2004 0313112009 04/01/1999 03131/2004 LOST 04/01/1978 SPLOST 04/01/2014 0313112019 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 37GEORGIA DEPARTMENT

OF REVENUE- SALES AND USE TAX HISTORICAL RATE CHART Sales Tax Rates include 4% State Sales Tax (this tax was increased from 3% to 4% April
1, 1989. effective October

1. 2015 COUNTY CODE COUNTY NAME

TAX TYPE

EFF DATE

END DATE 138 Toombs

ELOST 04/01/2015 03/31/2020 **~------~---** 04/01/2010 03/31/2015 07/01/2005 03/31/2010 04/01/2000 09/30/2004 LOST 01/01/1984 SPLOST 01/01/2015 12/31/2020 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 37GEORGIA DEPARTMENT

OF REVENUE- SALES AND USE TAX HISTORICAL RATE CHART Sales Tax Rates include 4% State Sales Tax (this tax was increased from 3% to 4% April
1, 1989. effective October

1. 2015 COUNTY CODE COUNTY NAME

TAX TYPE

EFF DATE

END DATE 143 Twiggs

ELOST 01/01/2015 12/31/2019 **·~,.~-~~----** 04/01/2009 03/31/2014 07/01/2002 06/3012007 07/01/1997 06/30/2002 LOST 01/01/1983 SPLOST 04/01/2015 03/31/2020 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 37GEORGIA DEPARTMENT

OF REVENUE- SALES AND USE TAX HISTORICAL RATE CHART Sales Tax Rates include 4% State Sales Tax (this tax was increased from 3% to 4% April
1, 1989. effective October

1. 2015 COUNTY CODE COUNTY NAME

TAX TYPE

EFF DATE

END DATE 148 Ware

ELOST i0/01/2012 09/30/2017 '' **""'-·'-~~~--** 10/01/2007 09/30/2012 01/01/2003 09/3012007 01/01/1998 12/31/2002 LOST 04/01/1978 SPLOST 0710112014 0613012020 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 37GEORGIA DEPARTMENT

OF REVENUE- SALES AND USE TAX HISTORICAL RATE CHART Sales Tax Rates include 4% State Sales Tax (this tax was increased from 3% to 4% April
1. 1989. effective October

1. 2015 COUNTY CODE COUNTY NAME

TAX TYPE

EFF DATE

END DATE 152 Webster

ELOST 04/01/2012 0313112017 **----·-~-------** 0410112007 03/31/2012 04/01/2002 03/31/2007 04/01/1999 0313112002 LOST 01/01/1999 SPLOST 04/0i/2012 0313112017 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 37GEORGIA DEPARTMENT

OF REVENUE- SALES AND USE TAX HISTORICAL RATE CHART Sales Tax Rates include 4"/o State Sales Tax (this tax was increased from 3% to 4% April
1, 1989. effective October

1. 2015 COUNTY CODE 157 158 159 COUNTY NAME Wilkes Wilkinson Worth

TAX TYPE ELOST LOST SPLOST TSPLOST ELOST LOST SPLOST ELOST LOST SPLOST September

08, 2015 Page 37 of 37 EFF DATE 01/01/2014 01/01/2009 01/01/2004 01/01/1996 07/01/2011 07/01/2005 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

END DATE 12/31/2018 12/31/2013 12/31/2008 06/30/2017 06/30/2011 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 03/31/1992Georgia Department

of Transportation Federal Aviation Administration Aviation Fuel Tax Revenue Use Compliance Plan Appendix

C GEORGIA SALES AND USE TAX RATE CHART Effective October

1, 2015GEORGIA SALES AND USE TAX RATE CHART EFFECTIVE October

1, 2015 Code 000- State Sales Tax 4% included

m County Sales Tax Rates below. l<QQJ; COUNTY **~** IX.E!,;
l<QQJ; COUNTY **~** IX.E!,; 001 Appling

8 LSE

T

055 Fannin

7 LSE 002 Atkinson

7 LSE

056 Fayette

6 L E 003 Bacon

7 LSE

057 Floyd

7 LSE 004 Baker

7 LSE

058 Forsyth

7 LSE 005 Baldwin

7 LSE

059 Franklin

7 LSE 006 Banks

7

L S E

060 Fulton

7 M L E 007 Barrow

7 008 Bartow

7 009 Ben Hill

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T =TRANSPORTATION GO TO: https://dor.georgia.gov/distributions-section FOR NEXT QUARTER'S RATES AND UP-TO-DATE CHANGESSAMUELS. OLENS ATTORNEY GENERAl. January 21,2014 GEORGIA DEPARTMENT

OF LAW 40 CAPITOL SQUARE SW ATLANTA,
GA 30334-1300 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

www.Jaw.ga.gov (404) 656-3300 Writer's Direct Dial: 404-651-6148 Fax 404-656-2283 RE: Public Comment

by Georgia Department

of Transportation

and Georgia Department

of Revenue
on Proposed Policy and Procedures Concerning

the Use of Airport Revenue; Proceeds.from Taxes on Aviation Fuel, Docket No. FAA-2013-0988,

78 Fed. Reg. 69,789 (Nov. 14, 2013). Dear Mr. Fiertz: Please accept this correspondence

as Public Comment

on behalf of the Georgia Department

of Transportation ("GDOT") and the Georgia Department

of Revenue ("GDOR")

to the Federal Aviation Administration's ("FAA") Proposed Policy and Procedures Concerning

the Use of Airport Revenue; Proceeds from Taxes on Aviation Fuel, Docket No. FAA-2013-0988,

78 Fed. Reg. 69,789 (Nov. 14, 2013) (hereinafter "Proposed Policy"). The FAA recently issued the Proposed Policy
to address the usc and diversion

of airport revenue via taxes on aviation fuel.

1 The Proposed Policy clarifies and amends

a previous policy statement
of the FAA entitled Policy ' Although "aviation fuel"
is not defined

in the FAA statutes, the FAA states
in the Proposed Policy that "aviation fuel" includes "two general categories

of fuel used in aircraft: aviation gasoline,

or 'avgas,' used in reciprocating engines; and kerosene jet fuel used
in turbine engines." Proposed Policy,
78 Fed. Reg.
at 69,790. EXHIBIT I **"~··**and Procedures Concerning

the Use of Airport Revenue, Docket No. 28472,
64 Fed. Reg. 7696 (Feb. 16, 1999) (hereinafter "1999 Policy"). Specifically,

the Proposed Policy aims to clarifY 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.
§§ 47107 and 47133 of the Airport and Airway Improvement
Act,

2 and also by broadening what entities are responsible

for non-compliance
with those statutes and subject
to sanctions. 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-sponsor" accepting federal assistance

3 See id. at 69,793. Finally, the FAA also states that the new clarifications

in the Proposed Policy shall be applied "prospectively"
only and that the FAA will "allow affected parties

a reasonable time to bring state and local government taxes into compliance."

See id. GDOT

is a Department

of the State of Georgia and has an interest

in the Proposed Policy because

it is a federal grant recipient and

a participant

in the F AAs State Block Grant Program administering

the Airport Improvement Program for ninety-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-GDOT and GDOR raise three comments
and concerns

to the FAA's Proposed Policy: (I) the FAA gives an unprecedented

and illogical broadening

of sanctions
for non-compliance with 49 U.S.C.

§§ 47107 and 47133

to include entities that are not airport sponsors and to include airport sponsors not imposing taxes on aviation fuel; (2) the FAA appears not to fully comprehend

the difficulty and expense
of segregating sales of aviation fuel from other taxable sales nuder statutory schemes like Georgia's; and (3) due to the difficulty and expense
of the tax administration

the FAA requires, the FAA should provide

a more definitive and liberal timeline 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-

# FAA's citation

to its own previous 2009 letter does not directly support the conclusion thatnonsponsor entities could be sanctioned

for non-compliance

via either Code Sections

4 7107
or 47133. See Proposed Policy,
78 Fed. Reg. at 69,793 (citing 2009 letter
to Hall County Airport Authority, Nebraska).

In short, the FAA has never before stated
as policy that

a non-sponsor entity could be sanctioned
for violating either Code Sections 47107 and 47133,
or that an airport sponsor could be held responsible

for revenue diversion from

a tax that the airport sponsor does not in fact impose
or administer. 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
ofHartsfieldJackson. 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-

### form). This same reporting scheme applies

to local taxes
as well and is reported
on the same return for administration

by GDOR. See, e.g., O.C.G.A.

§§ 48-8-1 13; 48-8-114; 48-8-141; GDOR Regulations 560-12-5-.09; 560-12-6-.09; 560-12-7-.09. The Georgia General Assembly presumably could comply with what the FAA now views as the requirements imposed

by federal law by exempting

all aviation fuel transactions

at federally-assisted airports

in Georgia from any local sales and use tax that was not in effect on December
30, 1987. Cf. Mo. Ann. Stat.

§ 144.809. However,

if the State were instead

to try 

### to 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-Sincerely, **ti~/P~** ALEX

F. SPciNSELLER Senior Assistant Attorney General WARREN

R. CAL VERT Senior Assistant Attorney General Cmmsel for Georgia Department

of Revenue and Georgia Department

of Transportation

-7-In the matter of: BEFORE THE U.S. DEPARTMENT

OF TRANSPORTATION FEDERAL AVIATION ADMINISTRATION WASHINGTON,
D.C. ) ) ) Docket No. F AA-2013-0988 Notice of Proposed 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

to the Notice of Proposed Clarification

of Policy (the "Notice") amending
the Federal Aviation Administration ("FAA'') Policy and Procedures Concerning
the Use of Airport Revenue ("Revenue Use Policy"). The proposed amendment, published

in the federal register
on November
21, 2013,
is to clarify the FAA's policy on federal requirements

for the use of proceeds from taxes on aviation fuel. Delta appreciates
the opportunity

to comment

on the Notice and agrees with the FAA's interpretation

of federal law contained

in the Notice and in prior rulings. Delta urges the FAA to finalize the proposed amendments with certain recommended changes, which are solely for clarification. Introduction The Airport and Airway Improvement
Act of 1982 ("the AAJA") provided that, as a condition precedent

to approval
of an airport development project utilizing federal funds, the airport sponsor must provide assurances that "all revenues generated
by the airport
... will be expended
for the capital
or operating costs of the airport, the local airport system,
or other local facilities which are owned
or operated by the owner or operator
of the airport." Pub. L. No. 97- 248,

§ 5ll(a)(l2),

96 Stat. 324, 687 (1982). As stated
in the Notice,
in the years following
the 1982 enactment

of the AAJA, the application

of the revenue-use requirements

to taxes on aviation fuel was not entirely clear. In response, Congress amended the AAJA
in 1987 to bring state and local taxes on aviation fuel within the scope of the revenue-use requirements.
The Airport and Airway Safety and Expansion Act of 1987 (the "1987 Act") amended section 5ll(a)(4)
of the AAJA
to require an assurance that "[a ]11 revenues generated
by the airport,
if it is a public airport, and any local EXHIBIT I ,, c_''Delta Conunents Page2 taxes on aviation fuel (other than taxes
in effect on December
30, 1987) will be expended
for the capital or operating costs of the airport ....

" 1 In 1996, Congress strengthened

the revenue diversion prohibition

by enacting
49 U.S. C. § 47133. Section 47133 directly prohibits the use of state and local taxes on aviation fuel (except taxes in effect on December
30, 1987) for non-aviation purposes. Furthermore,§ 47133 applies to all airports that have been the subject of federal assistance, regardless

of whether the airport
is currently subject
to a grant agreement. 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

to different taxes on aviation fuel." The FAA also states that the conference report on the 1987 amendment
did not clearly resolve
all of these issues. The FAA seeks comment
on the proposed policy clarification
and whether there are other reasonable interpretations regarding local taxes on aviation fuel. Delta agrees with the FAA's interpretation

of the law, but disagrees that the 1987 amendment was, or is, open to interpretation.
The express language
of the amendment made the use requirements applicable

to "any local tax on aviation fuel" not in effect on December
30, 1987. There
is no ambiguity

in this provision, and the FAA has consistently
and correctly interpreted both§ 47107(b) and§ 47133
in accordance with the express language and plain meaning
of the statutes. Local Taxes. The FAA correctly interprets "local taxes"
to include both state government taxes and local government taxes. Only if§ 47107(b)(l) and§ 47133(a) are read in isolation might there be a question

as to the meaning of"local taxes." However,§ 47107(b)(3) and§ 4 7 J 33( c), which expand the permitted use of state taxes on aviation fuel, make clear that "local taxes" include both state government taxes and local government taxes. As the FAA discusses

in the Notice and in its prior opinions, interpreting "local taxes"
to exclude state government taxes would render meaningless

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

to "give ... effect ... [to] all [of their] provisions,

so that no part will be inoperative or superfluous, void or insignificant,"

2 and to avoid "absurd" results.

3 That the term "local taxes" includes state and local government taxes
is also supported
by legislative intent and as a matter of policy. As the FAA states, requiring
an aviation use of local government proceeds from taxes on aviation fuel, but not state proceeds, would undermine
the purpose and effect of the statutes and would be inconsistent with Congressional intent. For example, if"Iocal taxes" did not include state taxes,

a state government that is an airport sponsor would be 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).Delta Comments Page3 government that is an airport sponsor would not be so permitted. Also, if only

a local government

is prohibited from imposing

a tax on aviation fuel for non-aviation purposes,

a state government could levy

a tax locally and divert the proceeds
of that tax to the local government

to be spent for non-aviation purposes. The express language
of the statutes and their plain meaning,

as well as legislative intent, support only one reasonable interpretation-

that the revenue-use requirements apply
to both state government taxes and local government taxes. Taxes on Aviation Fuel. Consistent with plain meaning
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 requirements applicable

to any local taxes on aviation fuel (except taxes in effect on December
30, 1987). Had Congress intended

to differentiate taxes on aviation fuel for purposes
of limiting the revenue-use requirements

to certain taxes,

it could have expressly done so. Under the plain meaning
of the statute, any 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 list. Other Taxes. 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 language
of the statute and its meaning are clear. Thus, there
is no need to resort
to the conference report
to determine Congress' intent. "[L]egislative history, for those who take it into account,

is meant
to clear up ambiguity,
not create it." Milner

v. Department

of Navy, 131 S.Ct. 1259, 1267 (2011). Nevertheless, Delta 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 goods and services

at the airport within the federal use requirements. Grandfathered Taxes. Delta agrees with the FAA's interpretation

of the "grandfather" exception
for taxes in effect on December
30, 1987. Compliance. Delta agrees with the FAA's discussion and policy regarding non-sponsor state and local governments. Prospective Application In its discussion,
the FAA states that it "is mindful that entities affected by this policy may not have fully understood
the scope of Federal requirements

in the past." The FAA also states its "intention

to apply any final clarification

of policy adopted

in this proceedingDelta Conunents Page4 prospectively

and to allow

a reasonable period of time to bring state and local government taxes into compliance." Delta understands
and agrees that changes may be required

in the administration

of taxes on aviation fuel to ensure compliance with federal law and that

a reasonable period of time is necessary

to make such changes. For example,

a state or local government may need to implement changes

in reporting and/or collection procedures

to identify the amount of taxes collected
on aviation fuel at federally assisted airports

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

to bring such taxes into compliance. Recommended Changes

to Proposed Amendments Delta agrees with the FAA's interpretation

of federal law and the proposed amendments. Delta recorrunends

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 support state aviation programs, and as airnort revenue can be used for noise mitigation pwposes.
on or off 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 from

a tax on aviation fuel may be used for any purpose 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."Delta Comments Page

5 3. As discussed above under Taxes on Aviation Fuel, proposed Section IV.D.4.b. omits "use" taxes from the list of prohibited taxes on aviation. Delta recommends revising this provision

as follows:

b. Apply
to any tax on aviation fuel, whether the tax is imposed only on aviation fuel or is imposed
on other products

as well as aviation fuel. However,
the limits on use of revenues apply only to the amounts
of tax 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 requests that the FAA adopt the recommended changes discussed above. Respectfully submitted, Is/ Joel L. Hartman Joel L. Hartman Managing Director- Tax Counsel Delta Air Lines, Inc.CERTIFICATE

OF DISTRIBUTION TO: State Revenue Commissioner 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 a5edf'
- CERTIFICATE

OF DISTRIBUTION TO: State Revenue Commissioner 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 1SIGNATURE PAGE FOR CERTIFICATE

OF DISTRIBUTION CLAYTON COUNTY, GEORGIA CERTIFICATE

OF DISTRIBUTION DATED **0~**

----!1 _ _;, 2015. County, Georgia, Board of Commissioners **•"":''-~':'"''**
.....

, ..

, . ..,

a. e6ed

# MUTUAL AID AGREEMENT CLAYTON COUNTY AND THE CITY OF ATLANTA This Agreement

is made and entered into this ___ day of ____

, 2008, by and 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 **~----~~~-----~~-----**



# ,_
.. _,,

# the Hartsfield-Jackson International Airport. These ofiicers will 

# have equipment and supplies necessary and incident

to a modern police force for the purpose
of enforcing
the law and responding

to emergencies

at the airport The City of Atlanta agrees that
it will 

# coordinate

its police services
on the ahport area to insure prompt and efficient police services
on the ahport 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

# ARTICLE

2. SUPERVISION Paragraph 2.0. The furnishing jurisdiciion shall dispatch

a Field Commander.
The Field Commander shall coordinate resources

of the furnishing jurisdiction
and shall report to the Chief Officer of the jurisdiction. 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

# ARTICLE

5. RELEASE
OF CLAIMS Each of the parties agree to release the other party from any and
all liabilities, claims, judgments, costs, or demands for damage

to its ovm property whether directly arising
or indirectly arising out of the use of any vehicle, equipment,

or by the other party during the 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 IARTICLE

10. GOVERNING LAW TI-lls agreement shall be governed

in all respects

as to the validity, construction, capacity, or otherwise
by the laws of the State of Georgia. ARTICLE

11. CONSTRUCTION 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. 5CLAYTON COUNTY j

BY:_-c::- __

_ COMMISSIONER 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

CITY OF ATLANTA BY :--::--:-c-:==-- MAYORSTATE OF GEORGIA COUNTY
OF CLAYTON CLAYTON COUNTY AND THE CITY OF ATLANTA 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

1SECTION

1 ; PREAMBLE The foregoing recitals are true and correct and Incorporated herein by reference. 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

Page2A. Joint operations under this Agreement shall be supervised

by the Clayton County Police Department. B. Chain
of Command

- During joint operations, task Ioree personnel shall report and answer
to the Clayton County Police 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

Page3C. Immunity and Defenses Not Waived: Nothing contained herein shall be construed

to constitute any waiver
by the Participating Agencies

of their respective Govemmentallmmunities.

Each participant specifically reserves

all immunities
and defenses afforded

to each
of them 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

Page4The Parties agree that each of the provisions Included

In this Agreement

Is separate, distinct and severable from the other and remaining provisions

of this Agreement,
and that the invalidity

or unenforceability

of any Agreement provision shall not affect the validity
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

PageSIN WITNESS WHEREOF,
the Parties have signed their names and affixed their seals to this Agreement,
this _day

of
2014. 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

Page6CITY OF ATLANTA AGREEMENT

OF MUTUAL AJD This agreement

is made and entered into this..sili clay of No\·ember 2013, by and between THE CITY OF ATLA.c'\TA, GEORGL-\,

a municipal corporation existing under 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: EXHIBITThat Clmton Count\·, Georgia designates
the Fire Chief or his/her designee

lo act on behalf of the countY on all matters relating

to the acti\ities and functions

of the Georgia Mutual Aiel Pact. 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: 2MUTUAL AID- 1.0 1(a): The lc,-el of mutual aid shall exist at a ]eye] agreed upon by both, the City of Atlanta Fire Chief and the Clmion CountY Fire Chief or a designee

of the respectiYc Fire Chief. 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)

3LIABILI1Y-

3.0 3(a): There

is no special duty imposed
by this Agreement

on either party or its respcctiw personnel

to respond

to ilre, rescue,
or other calls pursuant

to this Agreement us per O.C.G.A. 25-6-5-(a). 3(b): No employee

of a party shall be deemed

to be an employee

or agent of the 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.

4TERJ.VI OF AGREEME!'.'l-

7.0 7(a): This Agreement shall commence upon its approYal and appropriate recording

in the minutes

by the rcspectiYc goYerning bodies
of the parties. This .-\grcemcnt shall stand automatically rene\\·ecl
by the parties on ,January

1, and each year thereafter

on .January

1, unless and until such time as written notice
of termination

or 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. 5SEVERABILITY

OF TERMS- 11.0 11(a):
In the c\·ent any part or provision

of this Agreement

is held to be i.rwalid, the remainder

of this Agreement shall not be affected thereby and shall continue

in fuLl force and effect. GOVERNING LA'\' -12.0 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.

1 Jd 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.

6IN "WITNESS 'li\'l'IEREOF,

we haYC caused this Agreement

to be executed
on the date 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

Witness
O ° Fire Cliief. Clayton County, GA By:

7§AWIPIJE APPENDIX -A: 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_ ___ ·····--------···-

I ExDlosion

I

1

1 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)CLAYTON COUNTY FIRE
& EMERGENCY SERVICES Phone: (770) 473-7833

Fax: (770) 473-3837 WWW.CCFES.ORG Appendix "B" Multi-Agency .Partnership Connict Resolution LANDRY MERK!SON FIRE CHIEF

I DIRECTOR EMERGENCY MANAGEMENT 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 30274Hartsfield-Jackson Atlanta International Airport". Mr. Wasoim /'lujcij Hojcij Branded Foods, Inc. 1750 The Exchange, Suite 100 Atlnnta_ Georgia 30339 No,·emher

I 7. 2015

Kasim Reed Mayor Miguel Southwell Aviation General Manager 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) 530-6600Hartsfield- Jackson Atlanta International Airport, 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

Kasim Reed Mayor Miguel Southwell Aviation General ManagerMarshall Mitchell From: Sent: To: Subject: Attachments:

Alex Sponseller [asponseller@law.ga.gov] Tuesday, December 01,2015 12:13 PM 'mmitchell@fdmlegal.com' FW: Questions from Georgia
on FAA Fuel Tax Implementation FAA Letters_20151201120855.pdf Marshall: Attached

in PDF are the letters we sent and below

is the FAA's response

to our letter dated January 16, 2015. These are all available
on the FAA website. Thank you. 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:

1I. If the AAIA [Airport and Airway Improvement
Act of 1982 (49 U.S.C.

§ 47101,
et seq.)] requires that the proceeds from

a particular
tax on aviation fuel imposed
by a local taxing jurisdiction (e.g.,

a county or a municipality)

be used by that jurisdiction

for airport 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 genera] 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 airport 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 airport revenue may be used on or off the airport for
a noise mitigation purpose. We have concluded that these aviation fuel tax statutory requirements may be satisfied
by the State's appropriation

of monies for airport purposes from 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 progran1 fund. State and local governments interested

in making
an offset would need to confirm 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 airport 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.

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 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. 3. Ifthe answer

to Question No.

I is "yes," and the local taxing jurisdictions

do not use anyofthose 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

in the State in order to comply with the AAIA's requirements?

For example, iflocal sales taxes on aviation 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? 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 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. 24. If the answers

to Questions No.

1 and
3 are both "yes," may the State's appropriation

for airport purposes
for its upcoming fiscal year (July

1 -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 reporting 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 $100 million statewide,
but only $1 million was attributable

to a particular jurisdiction, would
$1 million
of the State's appropriated funds have to be distributed

or used in that particular jurisdiction

for airport purposes? Or would

it suffice that $100 million

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

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 message.

3SAMUELS. OLENS ATIORNEY GENERAL January 16, 2015 GEORGIA DEPARTMENT

OF LAW 40 CAPITOL SQUARE SW ATLANTA,
GA 30334·1300 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

www.1aw.ga.gov (404) 656-3300 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-\ ,,sanctions.

In issuing the New Policy, the FAA also gave any non-complying entity

a one-year period
to submit an action plan to address any non-compliance
with the New Policy and

a three- year window

to implement
the action plan. In developing

an action plan, GDOT and GDOR submit the following questions

to the FAA for further clarification regarding the New Policy: I. If the AAIA requires that the proceeds from

a particular
tax on aviation fuel imposed
by a local taxing jurisdiction (e.g.,

a county
or a municipality)

be used by that jurisdiction

for airport 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

for that purpose have to be reflected

in a specific line item in the State's annual budget? 3. If the answer

to Question No.

I is "yes," and the local **ta~ingjurisdictions**

do not use any of 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

in the State in order to comply with the AAIA's requirements?

For example, iflocal sales taxes on aviation 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. If the 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? 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

$1 00 million statewide, but only $1 million was attributable

to a particular jurisdiction, would
$1 million of the State's appropriated funds have to be distributed

or used in that particular jurisdiction
for airport purposes?

Or would

it suffice that $100 million

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? GDOT and GDOR respectfully submit that their questions

be considered
and addressed by the FAA prior to the submission

of an action plan required
by the New Policy. 2**Sill~** ALEX

F. SPONSELLER Senior Assistant Attorney General

3From: Alex Sponseller [mailto:asponseller@law.ga.gov] Sent: Tuesday, December
01, 2.015 12.:13 PM To: 'mmitchell@fdmlegal.com' Subject: FW: Questions from Georgia
on FAA Fuel Tax Implementation Marshall: Attached

in PDF are the letters we sent and below

is the FAA's response

to our letter dated January 16, 2015. These are all available

on the FAA website. Thank you. 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,,In developing

an action plan, GDOT and GDOR submit the following questions

to the FAA for clarification regarding
the New Policy: 1. If the AAIA [Airport and Airway Improvement
Act of 1982 (49 U.S.C.

§ 47101,

et seq.)] requires that the proceeds from

a particular tax on aviation fuel imposed
by a local taxing jurisdiction (e.g.,

a county
or a municipality)

be used by that jurisdiction

for airpmt 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? 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.3. If the answer

to Question No.

1 is "yes," and the local taxing jurisdictions

do not use any of 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

in the State in order to comply with the AAIA's requirements?

For example,

if local sales taxes on aviation fuel state-wide total

S 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

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.Thismessageisintendedexclusivelyfortheindividualorentitytowhichitisaddressed.Thiscommunicationmaycontaininformationthatisproprietary,privileged,confidentialorotherwiselegallyexemptfromdisclosure.Ifyouarenotthenamed addressee,youarenotauthorizedtoread,print,retain,copyordisseminatethismessageoranypartofit.Ifyouhavereceivedthismessageinerror,pleasenotifythesenderimmediatelybye-mailanddeleteallcopiesofthen1essage.FM

's Answer

to Question from Michael Trout, Executive Administrator/or

the Michigan Department

of Transportation

( MDOT)-Office

of Aeronautics-
July 9, 2015 Question: Have you determined whether the use of "offsets"

or "amounts equal to" the tax collected

on aviation fuel is acceptable
for the purpose
of compliance with the Revenue Use Policy. As the portion
of our sales tax in 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

ItCollegePark'sPopulationLoss1970-2000is9,789EstimatedTaxRevenueloss1992-2006$9,083,665.95EstimatedPowerRevenueloss1992-2006$93,916,162EstimatedSewerrevenueloss1982-2006$194,934..!•••..._dr."-'----·--.._;·\.._,II\\\...:...,,..EXHIBIT\\KIICITYOF1COLLEGEPARK,Atlanta&AirportareaCQpositeofyears1960thrunow,.;;:¥0untillnowis36%ofCollegePark.,..,,_..EXHIBIT I ,, L'' ..

A irp ort Parcels

: 3

, 146 Acres County Par ce ls

: 49

, 664 Acres Total

: 52

, 810 Acres