| |
TENNESSEE
DEPARTMENT OF REVENUE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
SUMMARY OF COLLECTIONS |
|
|
|
| July 2007 - February 2008 |
|
|
PAGE # 6 |
|
| CLASS OF TAX |
2007 |
2008 |
GAIN OR LOSS |
PER CENT |
|
|
| FRANCHISE |
|
|
|
|
|
| 11401-11403 Tax |
289,591,644.07 |
309,477,315.46 |
|
|
|
| TOTAL |
289,591,644.07
|
309,477,315.46 |
19,885,671.39 |
6.87% |
|
| EXCISE |
|
|
|
|
|
| 11501-11503 Tax |
509,544,977.46 |
475,945,912.35 |
|
|
|
| TOTAL |
509,544,977.46
|
475,945,912.35 |
(33,599,065.11) |
-6.59% |
|
| INCOME |
|
|
|
|
|
| 10601Pre-Income Tax |
(37,032,607.60) |
(61,790,309.07) |
|
|
|
| 106026% Tax |
57,113,341.84 |
80,109,595.47 |
|
|
|
| 10603Penalties & Interest |
1,495,257.80 |
2,184,272.13 |
|
|
|
| TOTAL |
21,575,992.04
|
20,503,558.53 |
(1,072,433.51) |
-4.97% |
|
| INHERITANCE,GIFT,ESTATE |
|
|
|
|
|
| 11601Inheritance |
51,447,123.87 |
45,853,100.66 |
|
|
|
| 11602 Gift Tax Class A |
3,343,162.10 |
5,030,299.43 |
|
|
|
| 11603Estate Tax |
(205,023.29) |
(4,405.22) |
|
|
|
| 11604 Generation Skip |
15,899.34 |
0.00 |
|
|
|
| 11605 Gift Tax Class B |
337,010.66 |
405,074.05 |
|
|
|
| 11606 Pre-Gift Tax |
(1,648,766.52) |
(2,173,920.31) |
|
|
|
| 11607 Prepaid Inheritance |
9,886,296.21 |
11,200,985.12 |
|
|
|
| TOTAL |
63,175,702.37 |
60,311,133.73 |
(2,864,568.64) |
-4.53% |
|
| GASOLINE |
|
|
|
|
|
| 10201 Tax |
412,791,127.69 |
421,073,612.40 |
|
|
|
| 10202 Gasoline Highway Users |
0.00 |
0.00 |
|
|
|
| 10203 Hwy. Users Fuel Permits |
115,500.00 |
96,000.00 |
|
|
|
| 10204 Crude Oil & Natural
Gas |
0.00 |
0.00 |
|
|
|
| 10205 Penalty &
Interest-Reg |
796,782.71 |
275,894.00 |
|
|
|
| 10206 Penalty &
Interest-Hwy. Users |
0.00 |
0.00 |
|
|
|
| 10207 Alcohol Fees |
100.00 |
150.00 |
|
|
|
| TOTAL |
413,703,510.40 |
421,445,656.40 |
7,742,146.00 |
1.87% |
|
| PETROLEUM SPECIAL TAX |
|
|
|
|
|
| 10401 Tax |
31,577,069.34 |
31,973,516.30 |
|
|
|
| 10402 Penalties &
Interest |
63,500.03 |
35,498.17 |
|
|
|
| 10403 Environment Assurance
Fee |
12,238,756.43 |
12,422,629.23 |
|
|
|
| TOTAL |
43,879,325.80 |
44,431,643.70 |
552,317.90 |
1.26% |
|
| TOBACCO |
|
|
|
|
|
| 11801 Cigarette Stamps |
72,820,924.24 |
158,162,650.80 |
|
|
|
| 11802 Cigar & Other
Tobacco Products |
6,676,377.71 |
8,517,242.56 |
|
|
|
| 11803 Fair Trade Info |
188,250.88 |
135,954.05 |
|
|
|
| 11804 Licenses-Retail Dealer |
310.00 |
647.50 |
|
|
|
| 11805 Licenses-Other |
80.00 |
277.50 |
|
|
|
| 11806 Contraband (All Types) |
0.00 |
0.00 |
|
|
|
| 11807 Confiscated Tobacco
Products |
0.00 |
0.00 |
|
|
|
| 11808 Penalty |
50,364.78
|
102,035.82
|
|
|
|
| TOTAL |
79,736,307.61 |
166,918,808.23 |
87,182,500.62 |
109.34% |
|
| BEER |
|
|
|
|
|
| 10901 Beer Barrellage |
11,682,669.03 |
11,979,849.70 |
|
|
|
| 10902 Certificate of
Registration |
5,080.00 |
5,300.00 |
|
|
|
| 10903 Transportation Permits |
0.00 |
0.00 |
|
|
|
| 10904 Contraband |
0.00 |
0.00 |
|
|
|
| 10905 Penalty & Interest |
12,772.97 |
(13,305.44) |
|
|
|
| 10906 Wholesale Beer |
431,357.36 |
431,553.16 |
|
|
|
| 10907 Wholesale License |
0.00 |
0.00 |
|
|
|
| 10908 Common Carrier Beer Tax |
930.27 |
675.10 |
|
|
|
| TOTAL |
12,132,809.63
|
12,404,072.52
|
271,262.89
|
2.24% |
|
| |
TENNESSEE DEPARTMENT OF
REVENUE |
|
|
| |
SUMMARY OF COLLECTIONS |
|
|
|
| July 2007 -
February 2008 |
|
|
PAGE # 7 |
|
| CLASS OF TAX |
2007 |
2008 |
GAIN OR LOSS |
PER CENT |
|
| MOTOR VEHICLE REGISTRATION |
|
|
|
|
|
| 10501 Registration Fees |
106,516,810.14 |
107,203,680.55 |
|
|
|
| 10502 Drive-Out Tags |
3,355,638.00 |
3,266,524.48
|
|
|
|
| 10503 Temp. Operators Permits |
15,948.50 |
19,393.07
|
|
|
|
| 10504 Fines |
448,953.91 |
165,905.65
|
|
|
|
| 10505 Miscellaneous |
85,147.57 |
71,253.84
|
|
|
|
| 10506 International
Registration |
44,867,229.54 |
41,817,187.15 |
|
|
|
| 10507 Personalized
Registration |
235,464.00 |
296,484.00 |
|
|
|
| 10508 Handicapped
Registration |
108,464.23 |
77,402.00 |
|
|
|
| 10509 Over Weight Truck Fines |
635,190.75 |
646,759.32
|
|
|
|
| 10510 Inquiry Information
Fees |
19,325.39 |
17,929.47
|
|
|
|
| 10511 Fleet Registration |
(27,845.97) |
137,861.59
|
|
|
|
| 10512 Trip Permits |
71,981.00 |
0.00 |
|
|
|
| 10513 International
Reg.(IFTA) |
0.00 |
0.00 |
|
|
|
| 10514 International Reg.
(Safety) |
868,401.58 |
1,047,107.27
|
|
|
|
| 10515 International Reg.
(Revenue) |
0.00 |
0.00 |
|
|
|
| 10521 International Reg.
(Safety Fees) |
0.00 |
0.00 |
|
|
|
| TOTAL |
157,200,708.64
|
154,767,488.39
|
(2,433,220.25) |
-1.55% |
|
| MOTOR
VEHICLE TITLE |
7,185,514.47 |
7,042,998.56 |
|
|
|
| TOTAL |
7,185,514.47
|
7,042,998.56
|
(142,515.91) |
-1.98% |
|
| MIXED DRINK |
|
|
|
|
|
| 11101 Tax |
34,728,929.19 |
36,343,809.96 |
|
|
|
| 11102 Licenses |
0.00 |
0.00 |
|
|
|
| TOTAL |
34,728,929.19
|
36,343,809.96
|
1,614,880.77
|
4.65% |
|
| BUSINESS |
|
|
|
|
|
| 12001 Counties Tax |
72,336.04 |
1,495,233.74 |
|
|
|
| 12002 Cities Tax |
447,187.92 |
(788,572.67) |
|
|
|
| 12003 State Tax |
8,442,318.14 |
10,894,710.22 |
|
|
|
| 12004 County Delinquent |
1,474,646.50 |
1,140,156.79 |
|
|
|
| 12005 City Delinquent |
1,186,869.92 |
998,924.54 |
|
|
|
| TOTAL |
11,623,358.52
|
13,740,452.62
|
2,117,094.10 |
18.21% |
|
| PRIVILEGE |
|
|
|
|
|
| 10701 Realty Transfer |
107,452,651.05 |
94,584,549.79 |
|
|
|
| 10702 Co. Officials
Retirement Fees |
661,712.68 |
644,853.18
|
|
|
|
| 10703 Civil or City Court |
2,807.51 |
14,907.66 |
|
|
|
| 10704 Criminal Cases |
4,587.37 |
(673.01) |
|
|
|
| 10705 Education |
556.36 |
(75.37) |
|
|
|
| 10706 Criminal Injuries Comp |
2,400,004.67 |
2,422,868.96 |
|
|
|
| 10707 Penalties |
172,020.73 |
257,002.68 |
|
|
|
| 10708 Attorneys Reimbursement |
765.00 |
(103.66) |
|
|
|
| 10709 Marriage License |
614,437.93 |
604,978.83 |
|
|
|
| 10710 Tire Tax |
3,294,741.64 |
3,585,112.99 |
|
|
|
| 10711 General Sessions Tax |
56.88 |
2,838.68 |
|
|
|
| 10712 Gen. Sess. Judges
Retirement |
0.01 |
0.00 |
|
|
|
| 10713 Professional Tax |
4,115,907.93 |
8,295,752.29 |
|
|
|
| 10714 Used Oil |
713,713.97
|
889,515.87 |
|
|
|
| 10715 Auto Rental Surcharge |
5,788,330.11 |
6,010,450.78 |
|
|
|
| 10716 Realty Mortgage |
49,352,196.68 |
42,135,666.03 |
|
|
|
| 10717 UCC |
4,960,534.85 |
5,350,654.87 |
|
|
|
| 10718 Attorneys
Administrative Fee |
791,844.59 |
839,597.94 |
|
|
|
| 10719 Forfeiture of Bonds |
378,764.48 |
160,286.01 |
|
|
|
| 10720 Sex Offenders |
57,787.98 |
44,476.31 |
|
|
|
| 10721 Domestic Violence |
5,198.66 |
4,101.50 |
|
|
|
| 10722 Civil/Legal Rep.
Indigents |
(156.06) |
8,521.20 |
|
|
|
| 10723 Fingerprinting |
(8,625.70) |
(92.79) |
|
|
|
| 10724 Public Defender |
1,931.15 |
16,889.60 |
|
|
|
| 10725 1992 Increase |
804.50 |
7,037.31 |
|
|
|
| 10726 Bail Bond Fee |
1,114,462.52 |
1,172,891.61 |
|
|
|
| 10727 Aggravated Assault |
37,096.20 |
30,483.35 |
|
|
|
| 10728 Marriage License
Increase 2002 |
1,310,967.55 |
1,298,466.36 |
|
|
|
| 10729 Drug Violation Cases |
120,689.32 |
99,702.52 |
|
|
|
| 10730
Sexual Assault |
55,404.84 |
28,309.19 |
|
|
|
| 10731 Drug Violation -No
Treatment |
898,973.62 |
1,004,020.63 |
|
|
|
| 10732 Driving While Impaired |
86,034.43 |
78,189.71 |
|
|
|
| 10733 Municipal Training
Education |
241,739.82
|
235,250.66 |
|
|
|
| 10734
Blood Alcohol |
587,333.27
|
663,903.41
|
|
|
|
| 10735 Litigation |
14,616,248.31
|
14,967,124.07 |
|
|
|
| 10736 Alcohol Drug Treatment
Fee |
0.00 |
76,883.21 |
|
|
|
| TOTAL |
199,831,524.85
|
185,534,342.37
|
(14,297,182.48) |
-7.15% |
|
| |
TENNESSEE DEPARTMENT OF
REVENUE |
|
|
|
SUMMARY OF COLLECTIONS |
|
|
|
| July 2007 -
February 2008 |
|
|
PAGE # 8 |
|
| CLASS OF TAX |
2007 |
2008 |
GAIN OR LOSS |
PER CENT |
|
| GROSS RECEIPTS |
|
|
|
|
|
| 10801 Bottlers |
10,563,487.93 |
12,800,191.76 |
|
|
|
| 10802 Gas, Water, Power &
Light |
7,807,034.09 |
9,627,473.38 |
|
|
|
| 10803 Mixing Bars, Clubs,
etc. |
90,009.42 |
120,311.74 |
|
|
|
| 10804 Public Utilities -
Other |
0.00 |
0.00 |
|
|
|
| 10805 Telephone &
Telegraph |
0.00 |
0.00 |
|
|
|
| 10806 Theatres |
0.00 |
0.00 |
|
|
|
| 10807 Fire Arms |
1.05 |
0.30 |
|
|
|
| 10809 Vending Machines |
19,881.95 |
19,402.21 |
|
|
|
| 10810 Bottlers |
2,975,046.93 |
3,658,129.20 |
|
|
|
| 10811 Vending Registration |
6.00 |
4.00 |
|
|
|
| 10812 Vending Decals |
179.00 |
37.00 |
|
|
|
| TOTAL |
21,455,646.37 |
26,225,549.59 |
4,769,903.22 |
22.23% |
|
| TVA IN LIEU |
160,248,759.52 |
181,389,091.99 |
|
|
|
| TOTAL |
160,248,759.52
|
181,389,091.99
|
21,140,332.47
|
13.19% |
|
| ALCOHOLIC BEVERAGES |
|
|
|
|
|
| 11001 Alcohol Tax |
20,674,834.20 |
21,429,262.98 |
|
|
|
| 11002 Wine Tax |
6,222,693.04 |
6,642,874.74 |
|
|
|
| 11003 Licenses |
0.00 |
3,915.77 |
|
|
|
| 11004 Permits |
0.00 |
0.00 |
|
|
|
| 11005 Confiscated Equip.
Rolling |
0.00 |
0.00 |
|
|
|
| 11006 Confiscated Prop. Other |
0.00 |
0.00 |
|
|
|
| 11007 Confiscated Alcoholic
Bevg. Sale |
0.00 |
0.00 |
|
|
|
| 11008 Confisc. Alcoholic
Bevg. Tax Pd |
0.00 |
0.00 |
|
|
|
| 11009 Conf. Alcohol Bev. City
& Cty 90% |
0.00 |
0.00 |
|
|
|
| 11010 Conf. Vehicles City
& Cnty 50% |
0.00 |
0.00 |
|
|
|
| 11011 Brand Registration |
67,500.20 |
91,406.54
|
|
|
|
| 11012 Tn. Wine |
0.00 |
0.00 |
|
|
|
| 11013 Wine Tax |
183,253.35 |
194,337.05 |
|
|
|
| 11014 Common Spirit Tax |
6,210.52 |
6,307.30 |
|
|
|
| 11015 Common Spirit Wine Tax |
3,230.44 |
5,198.19 |
|
|
|
| 11016 Distiller'sTax |
6,300.25 |
5,933.76 |
|
|
|
| 11017 Enforcement Tax |
274,477.08 |
287,914.59 |
|
|
|
| 11018 Wine Enforcement Tax |
296,347.28 |
318,503.02 |
|
|
|
| TOTAL |
27,734,846.36 |
28,985,653.94 |
1,250,807.58 |
4.51% |
|
| COIN
AMUSEMENT |
|
|
|
|
|
| 11901 Coin Tax |
119,820.00 |
128,450.00 |
|
|
|
| 11902 Penalty & Interest |
33.88 |
1,087.58 |
|
|
|
| 11903 Confiscated |
0.00 |
0.00 |
|
|
|
| 11904 License Fee |
115,500.00 |
110,000.00 |
|
|
|
| 11905 License Fee Penalty
& Interest |
0.00 |
15.00 |
|
|
|
| TOTAL |
235,353.88
|
239,552.58
|
4,198.70
|
1.78% |
|
| SALES -10101 Sales |
3,896,343,921.72 |
3,944,428,775.40 |
|
|
|
| 10102 State Cable TV |
16,889,222.88 |
19,514,640.26 |
|
|
|
| 10103 State Interstate
Telecomm Sales |
18,509,771.11 |
14,694,013.88 |
|
|
|
| 10104 State Sales 1% Increase
2002 |
588,413,088.99 |
599,119,003.87 |
|
|
|
| 10105 State Sales Single
Article |
32,434,137.97 |
32,386,791.04 |
|
|
|
| 10106 State Sales 5.5% Food |
0.00 |
37,626,803.59 |
|
|
|
| TOTAL |
4,552,590,142.67 |
4,647,770,028.04 |
95,179,885.37
|
2.09% |
|
| MOTOR VEHICLE FUEL |
|
|
|
|
|
| 10301 Tax Regular Diesel |
123,888,605.13 |
126,361,472.14 |
|
|
|
| 10302 Regular L. P. |
75,334.60 |
47,959.00 |
|
|
|
| 10303 Hwy. Users Diesel |
0.00 |
0.00 |
|
|
|
| 10304 Hwy. L. P. |
0.00 |
0.00 |
|
|
|
| 10305 Prepaid Diesel |
65,485.00 |
64,967.00 |
|
|
|
| 10306 Penalty & Interest
Hwy. Users |
0.00 |
0.00 |
|
|
|
| 10307 Penalty &
Interest-Reg. |
128,695.02 |
81,188.77 |
|
|
|
| 10308 Dyed Fuel |
35,925.41 |
28,345.93 |
|
|
|
| TOTAL |
124,194,045.16 |
126,583,932.84 |
2,389,887.68 |
1.92% |
|
| Coal
Severance |
|
|
|
|
|
| 11201-11202
Tax |
393,018.30 |
364,533.12 |
|
|
|
| TOTAL |
393,018.30
|
364,533.12
|
(28,485.18) |
-7.25% |
|
| Gas
& Oil Severance |
|
|
|
|
|
| 11301-11302
Tax |
627,009.94 |
1,106,157.33 |
|
|
|
| TOTAL |
627,009.94
|
1,106,157.33
|
479,147.39 |
76.42% |
|
| Unauthorized Substance |
|
|
|
|
|
| 14801 Marijuana |
317,066.69 |
358,543.52 |
|
|
|
| 14802
Cocaine |
53,840.27 |
134,809.14 |
|
|
|
| 14803
Other Drugs |
250,659.84 |
203,731.10 |
|
|
|
| 14804
Alcohol |
7,437.29 |
479.02 |
|
|
|
| 14805 Penalty & Interest |
349,027.29 |
626,714.92 |
|
|
|
| 14806
Stamps |
683.00 |
286.28 |
|
|
|
| TOTAL |
978,714.38
|
1,324,563.98
|
345,849.60
|
35.34% |
|
| GRAND TOTAL |
6,732,367,841.63
|
6,922,856,256.23
|
190,488,414.60 |
2.83% |
|
| |
| |
| |
| |
| |
| |
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
| |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|