| |
TENNESSEE
DEPARTMENT OF REVENUE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
SUMMARY OF COLLECTIONS |
|
|
|
| March
2008 |
|
|
PAGE # 3 |
|
| CLASS OF TAX |
2007 |
2008 |
GAIN OR LOSS |
PER CENT |
|
|
| FRANCHISE |
|
|
|
|
|
| 11401-11403 Tax |
76,928,328.38 |
71,027,345.13 |
|
|
|
| TOTAL |
76,928,328.38
|
71,027,345.13 |
(5,900,983.25) |
-7.67% |
|
| EXCISE |
|
|
|
|
|
| 11501-11503 Tax |
136,134,997.77 |
90,719,509.98 |
|
|
|
| TOTAL |
136,134,997.77
|
90,719,509.98 |
(45,415,487.79) |
-33.36% |
|
| INCOME |
|
|
|
|
|
| 10601
Pre-Income Tax |
(134,090.84) |
(1,138,175.41) |
|
|
|
| 10602 6% Tax |
14,781,377.64 |
18,361,968.07 |
|
|
|
| 10603 Penalties & Interest |
110,484.10 |
94,616.74 |
|
|
|
| TOTAL |
14,757,770.90
|
17,318,409.40 |
2,560,638.50 |
17.35% |
|
| INHERITANCE,GIFT,ESTATE |
|
|
|
|
|
| 11601 Inheritance |
7,646,208.41 |
2,171,178.10 |
|
|
|
| 11602 Gift Tax Class A |
527,319.27 |
1,190,520.65 |
|
|
|
| 11603 Estate Tax |
47,407.77 |
1,253,518.90 |
|
|
|
| 11604 Generation Skip |
0.00 |
2,368.06 |
|
|
|
| 11605 Gift Tax Class B |
78,638.41 |
502,104.61 |
|
|
|
| 11606 Pre-Gift Tax |
87,000.00 |
(81,306.00) |
|
|
|
| 11607 Prepaid Inheritance |
(1,421,562.98) |
5,999,777.56 |
|
|
|
| TOTAL |
6,965,010.88 |
11,038,161.88 |
4,073,151.00 |
58.48% |
|
| GASOLINE |
|
|
|
|
|
| 10201 Tax |
45,701,770.21 |
45,760,063.78 |
|
|
|
| 10202 Gasoline Highway Users |
0.00 |
0.00 |
|
|
|
| 10203 Hwy. Users Fuel Permits |
16,500.00 |
13,500.00 |
|
|
|
| 10204 Crude Oil & Natural
Gas |
0.00 |
0.00 |
|
|
|
| 10205 Penalty &
Interest-Reg |
2,605.68 |
51,186.32 |
|
|
|
| 10206 Penalty &
Interest-Hwy. Users |
0.00 |
0.00 |
|
|
|
| 10207 Alcohol Fees |
150.00 |
0.00 |
|
|
|
| TOTAL |
45,721,025.89 |
45,824,750.10 |
103,724.21 |
0.23% |
|
| PETROLEUM SPECIAL TAX |
|
|
|
|
|
| 10401 Tax |
3,600,756.16 |
3,526,864.69 |
|
|
|
| 10402 Penalties &
Interest |
726.20 |
3,624.67 |
|
|
|
| 10403 Environment Assurance
Fee |
1,399,595.82 |
1,370,058.03 |
|
|
|
| TOTAL |
5,001,078.18 |
4,900,547.39 |
(100,530.79) |
-2.01% |
|
| TOBACCO |
|
|
|
|
|
| 11801 Cigarette Stamps |
15,990,323.72 |
23,712,778.79 |
|
|
|
| 11802 Cigar & Other
Tobacco Products |
731,831.43 |
821,478.37 |
|
|
|
| 11803 Fair Trade Info |
40,719.21 |
19,506.07 |
|
|
|
| 11804 Licenses-Retail Dealer |
0.00 |
40.00 |
|
|
|
| 11805 Licenses-Other |
0.00 |
20.00 |
|
|
|
| 11806 Contraband (All Types) |
0.00 |
0.00 |
|
|
|
| 11807 Confiscated Tobacco
Products |
0.00 |
0.00 |
|
|
|
| 11808 Penalty |
(24,147.00) |
49,702.39
|
|
|
|
| TOTAL |
16,738,727.36 |
24,603,525.62 |
7,864,798.26 |
46.99% |
|
| BEER |
|
|
|
|
|
| 10901 Beer Barrellage |
1,361,499.07 |
1,475,570.00 |
|
|
|
| 10902 Certificate of
Registration |
0.00 |
95.00 |
|
|
|
| 10903 Transportation Permits |
0.00 |
0.00 |
|
|
|
| 10904 Contraband |
0.00 |
0.00 |
|
|
|
| 10905 Penalty & Interest |
618.20 |
3,497.63 |
|
|
|
| 10906 Wholesale Beer |
38,571.22 |
43,013.83 |
|
|
|
| 10907 Wholesale License |
0.00 |
0.00 |
|
|
|
| 10908 Common Carrier Beer Tax |
75.91 |
(32.57) |
|
|
|
| TOTAL |
1,400,764.40
|
1,522,143.89
|
121,379.49 |
8.67% |
|
| |
TENNESSEE DEPARTMENT OF
REVENUE |
|
|
| |
SUMMARY OF COLLECTIONS |
|
|
|
| March 2008 |
|
|
PAGE # 4 |
|
| CLASS OF TAX |
2007 |
2008 |
GAIN OR LOSS |
PER CENT |
|
| MOTOR VEHICLE REGISTRATION |
|
|
|
|
|
| 10501 Registration Fees |
16,770,425.84 |
15,198,846.74 |
|
|
|
| 10502 Drive-Out Tags |
514,300.00 |
440,127.84 |
|
|
|
| 10503 Temp. Operators Permits |
2,869.00 |
3,019.00 |
|
|
|
| 10504 Fines |
(245,067.38) |
26,106.72 |
|
|
|
| 10505 Miscellaneous |
14,055.29 |
1,599.48 |
|
|
|
| 10506 International
Registration |
8,016,367.44 |
9,594,199.64 |
|
|
|
| 10507 Personalized
Registration |
37,768.00 |
25,989.00 |
|
|
|
| 10508 Handicapped
Registration |
11,336.75 |
9,113.50 |
|
|
|
| 10509 Over Weight Truck Fines |
84,211.22 |
79,303.22 |
|
|
|
| 10510 Inquiry Information
Fees |
2,619.50 |
2,048.50 |
|
|
|
| 10511 Fleet Registration |
254,283.50 |
429,956.44 |
|
|
|
| 10512 Trip Permits |
0.00 |
0.00 |
|
|
|
| 10513 International
Reg.(IFTA) |
0.00 |
151.47 |
|
|
|
| 10514 International Reg.
(Safety) |
460,815.46 |
244,613.56
|
|
|
|
| 10515 International Reg.
(Revenue) |
0.00 |
1.58 |
|
|
|
| 10521 International Reg.
(Safety Fees) |
0.00 |
0.00 |
|
|
|
| TOTAL |
25,923,984.62
|
26,055,076.69
|
131,092.07
|
0.51% |
|
| MOTOR
VEHICLE TITLE |
1,027,101.77 |
845,224.41 |
|
|
|
| TOTAL |
1,027,101.77 |
845,224.41 |
(181,877.36) |
-17.71% |
|
| MIXED DRINK |
|
|
|
|
|
| 11101 Tax |
4,203,296.53 |
4,485,444.97 |
|
|
|
| 11102 Licenses |
0.00 |
0.00 |
|
|
|
| TOTAL |
4,203,296.53
|
4,485,444.97
|
282,148.44
|
6.71% |
|
| BUSINESS |
|
|
|
|
|
| 12001 Counties Tax |
326,889.00 |
438,334.71 |
|
|
|
| 12002 Cities Tax |
(5,774,601.77) |
57,509.60 |
|
|
|
| 12003 State Tax |
7,875,780.54 |
2,555,592.49 |
|
|
|
| 12004 County Delinquent |
146,235.27 |
47,022.40 |
|
|
|
| 12005 City Delinquent |
78,675.17 |
40,907.94 |
|
|
|
| TOTAL |
2,652,978.21
|
3,139,367.14
|
486,388.93 |
18.33% |
|
| PRIVILEGE |
|
|
|
|
|
| 10701 Realty Transfer |
10,812,173.11 |
8,205,730.12 |
|
|
|
| 10702 Co. Officials
Retirement Fees |
94,885.75 |
77,153.50 |
|
|
|
| 10703 Civil or City Court |
0.00 |
60.45 |
|
|
|
| 10704 Criminal Cases |
0.00 |
0.80 |
|
|
|
| 10705 Education |
0.00 |
0.08 |
|
|
|
| 10706 Criminal Injuries Comp |
250,970.32 |
530,042.40 |
|
|
|
| 10707 Penalties |
37,130.72 |
44,256.52 |
|
|
|
| 10708 Attorneys Reimbursement |
0.00 |
0.12 |
|
|
|
| 10709 Marriage License |
52,662.89 |
63,552.75 |
|
|
|
| 10710 Tire Tax |
18,852.24 |
31,761.78 |
|
|
|
| 10711 General Sessions Tax |
0.00 |
0.00 |
|
|
|
| 10712 Gen. Sess. Judges
Retirement |
0.00 |
0.00 |
|
|
|
| 10713 Professional Tax |
684,481.02 |
597,396.22 |
|
|
|
| 10714 Used Oil |
1,921.09
|
3,171.85 |
|
|
|
| 10715 Auto Rental Surcharge |
1,575.96 |
46,746.68 |
|
|
|
| 10716 Realty Mortgage |
5,085,011.66 |
4,257,438.70 |
|
|
|
| 10717 UCC |
746,485.52 |
520,093.10 |
|
|
|
| 10718 Attorneys
Administrative Fee |
125,959.03 |
151,750.28 |
|
|
|
| 10719 Forfeiture of Bonds |
18,822.45 |
50,808.16 |
|
|
|
| 10720 Sex Offenders |
7,128.59 |
11,661.79 |
|
|
|
| 10721 Domestic Violence |
1,659.22 |
190.06 |
|
|
|
| 10722 Civil/Legal Rep.
Indigents |
0.00 |
0.79 |
|
|
|
| 10723 Fingerprinting |
0.00 |
0.01 |
|
|
|
| 10724 Public Defender |
0.00 |
69.33 |
|
|
|
| 10725 1992 Increase |
0.00 |
28.90 |
|
|
|
| 10726 Bail Bond Fee |
17,642.78 |
27,632.05 |
|
|
|
| 10727 Aggravated Assault |
6,360.92 |
6,270.04 |
|
|
|
| 10728 Marriage License
Increase 2002 |
175,609.27 |
159,202.00 |
|
|
|
| 10729 Drug Violation Cases |
14,529.51 |
13,449.91 |
|
|
|
| 10730
Sexual Assault |
4,323.40 |
3,471.64 |
|
|
|
| 10731 Drug Violation -No
Treatment |
140,909.18 |
149,848.38 |
|
|
|
| 10732 Driving While Impaired |
8,259.64 |
31,094.71 |
|
|
|
| 10733 Municipal Training
Education |
28,336.15
|
32,805.02 |
|
|
|
| 10734
Blood Alcohol |
86,979.36
|
108,004.61
|
|
|
|
| 10735 Litigation |
1,941,262.59
|
2,323,633.64 |
|
|
|
| 10736 Alcohol Drug Treatment
Fee |
0.00 |
46,685.70 |
|
|
|
| TOTAL |
20,363,932.37
|
17,494,012.09
|
(2,869,920.28) |
-14.09% |
|
| |
TENNESSEE DEPARTMENT OF
REVENUE |
|
|
| |
SUMMARY OF COLLECTIONS |
|
|
|
| March 2008 |
|
|
PAGE # 5 |
|
| CLASS OF TAX |
2007 |
2008 |
GAIN OR LOSS |
PER CENT |
|
| GROSS RECEIPTS |
|
|
|
|
|
| 10801 Bottlers |
1,304.14 |
(28,990.06) |
|
|
|
| 10802 Gas, Water, Power &
Light |
6,463.00 |
0.00 |
|
|
|
| 10803 Mixing Bars, Clubs,
etc. |
9,813.69 |
13,847.29 |
|
|
|
| 10804 Public Utilities -
Other |
0.00 |
0.00 |
|
|
|
| 10805 Telephone &
Telegraph |
0.00 |
0.00 |
|
|
|
| 10806 Theatres |
0.00 |
0.00 |
|
|
|
| 10807 Fire Arms |
0.00 |
15.00 |
|
|
|
| 10809 Vending Machines |
0.00 |
485.31 |
|
|
|
| 10810 Bottlers |
347.81 |
174.69 |
|
|
|
| 10811 Vending Registration |
0.00 |
0.00 |
|
|
|
| 10812 Vending Decals |
0.00 |
36.00 |
|
|
|
| TOTAL |
17,928.64 |
(14,431.77) |
(32,360.41) |
-180.50% |
|
| TVA IN LIEU |
21,114,561.35 |
22,011,619.08 |
|
|
|
| TOTAL |
21,114,561.35
|
22,011,619.08
|
897,057.73
|
4.25% |
|
| ALCOHOLIC BEVERAGES |
|
|
|
|
|
| 11001 Alcohol Tax |
2,258,688.72 |
2,525,101.98 |
|
|
|
| 11002 Wine Tax |
731,644.59 |
812,983.18 |
|
|
|
| 11003 Licenses |
2,998.46 |
0.00 |
|
|
|
| 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 |
9,342.50 |
2,752.41 |
|
|
|
| 11012 Tn. Wine |
0.00 |
0.00 |
|
|
|
| 11013 Wine Tax |
13,422.42 |
14,524.71 |
|
|
|
| 11014 Common Spirit Tax |
633.31 |
(855.41) |
|
|
|
| 11015 Common Spirit Wine Tax |
555.28 |
(1,135.49) |
|
|
|
| 11016 Distiller'sTax |
612.00 |
105.00 |
|
|
|
| 11017 Enforcement Tax |
29,875.82 |
28,993.66 |
|
|
|
| 11018 Wine Enforcement Tax |
35,218.80 |
35,659.13 |
|
|
|
| TOTAL |
3,082,991.90 |
3,418,129.17 |
335,137.27 |
10.87% |
|
| COIN
AMUSEMENT |
|
|
|
|
|
| 11901 Coin Tax |
40.00 |
1,890.00 |
|
|
|
| 11902 Penalty & Interest |
0.00 |
0.00 |
|
|
|
| 11903 Confiscated |
0.00 |
0.00 |
|
|
|
| 11904 License Fee |
250.00 |
3,789.26 |
|
|
|
| 11905 License Fee Penalty
& Interest |
0.00 |
0.00 |
|
|
|
| TOTAL |
290.00 |
5,679.26
|
5,389.26 |
1858.37% |
|
| SALES -
10101 Sales |
433,627,140.90 |
403,333,541.12 |
|
|
|
| 10102 State Cable TV |
3,330,382.66 |
1,502,818.08 |
|
|
|
| 10103 State Interstate
Telecomm Sales |
3,488,276.42 |
856,644.45 |
|
|
|
| 10104 State Sales 1% Increase
2002 |
65,719,935.49 |
66,743,933.05 |
|
|
|
| 10105 State Sales Single
Article |
3,847,712.12 |
3,954,737.07 |
|
|
|
| 10106 State Sales 5.5% Food |
0.00 |
36,688,812.74 |
|
|
|
| TOTAL |
510,013,447.59 |
513,080,486.51 |
3,067,038.92
|
0.60% |
|
| MOTOR VEHICLE FUEL |
|
|
|
|
|
| 10301 Tax Regular Diesel |
12,388,031.61 |
8,910,873.05 |
|
|
|
| 10302 Regular L. P. |
230.90 |
8,912.10 |
|
|
|
| 10303 Hwy. Users Diesel |
0.00 |
0.00 |
|
|
|
| 10304 Hwy. L. P. |
0.00 |
0.00 |
|
|
|
| 10305 Prepaid Diesel |
334.45 |
443.00 |
|
|
|
| 10306 Penalty & Interest
Hwy. Users |
0.00 |
0.00 |
|
|
|
| 10307 Penalty &
Interest-Reg. |
4,554.36 |
1,071.88 |
|
|
|
| 10308 Dyed Fuel |
5,900.00 |
7,409.95 |
|
|
|
| TOTAL |
12,399,051.32 |
8,928,709.98 |
(3,470,341.34) |
-27.99% |
|
| Coal
Severance |
|
|
|
|
|
| 11201-11202
Tax |
42,589.06 |
34,873.00 |
|
|
|
| TOTAL |
42,589.06
|
34,873.00 |
(7,716.06) |
-18.12% |
|
| Gas
& Oil Severance |
|
|
|
|
|
| 11301-11302
Tax |
124,178.19 |
146,050.40 |
|
|
|
| TOTAL |
124,178.19
|
146,050.40
|
21,872.21 |
17.61% |
|
| Unauthorized Substance |
|
|
|
|
|
| 14801 Marijuana |
157,151.32 |
101,817.79 |
|
|
|
| 14802
Cocaine |
7,387.82 |
9,299.77 |
|
|
|
| 14803
Other Drugs |
38,609.96 |
13,393.92 |
|
|
|
| 14804
Alcohol |
0.00 |
25.60 |
|
|
|
| 14805 Penalty & Interest |
108,687.22 |
21,028.66 |
|
|
|
| 14806
Stamps |
0.00 |
12.80 |
|
|
|
| TOTAL |
311,836.32
|
145,578.54
|
(166,257.78) |
-53.32% |
|
| GRAND TOTAL |
904,925,871.63
|
866,730,212.86
|
(38,195,658.77) |
-4.22% |
|
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
|
| |
|
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|