Some people lament paying taxes. They don’t understand that taxes allow us to live in a more civilized manner, helping and protecting us all along. That’s why I don’t mind paying reasonable taxes for the safety of everyday living.
Many don’t recognize it, but you are often paying a small tax without realizing it as you go about your everyday business….but it’s not called a tax.
It’s called a “fee.” Each time you pay your power or utility bill and cable bill, your insurance premium, when you rent a hotel room or car…and other ways…you are providing a few cents or dollars to help fund mostly local government.
The newly-minted City of Mulberry (and previously Peachtree Corners) will run its government without taxing property owners paying a tax to fund its operations. How so? Entirely from fees.
Let’s visit what the other city without property taxes, Peachtree Corners, is doing.
Salley
We talked with Cory Salley, who is the finance director for Peachtree Corners. He sent along a graphic which shows where Peachtree Corners gets its funding, as well as how it is spent. (See graphic.)
For the most part, Peachtree Corners is funded by fees. The biggest comes from Georgia Power Company, paying $2.8 million in fees for the city for 2025. Other utilities include $450,000 from Atlanta Gas Light Company; $250,000 from Comcast; $70,000 from Direct TV; and $42,000 from AT&T. (That last figure was interesting, in effect, showing how few people have land-line telephones anymore.) Altogether, utility fees brought in $4.3 million in Peachtree Corners for 2024.
Another bucket of fees include $3.8 million in insurance fees. This comes in one check from the Department of Revenue, which collects insurance fees for all cities.
Each business in Peachtree Corners pays an occupational business license tax. With lots of professional offices in the city, these businesses contribute $4.4 million to the city coffers.
Other fee collections for 2024:
Alcoholic licenses and sales: $1 million.
Zoning and land development permits: $1.4 million.
SPLOST funds on sales within Peachtree Corners: $10 million.
Automobile and vehicle purchases: $1.7 million. This is interesting: no matter where you buy an automobile in Georgia, part of the sales tax reverts to the city where you live.
Then there are other funds coming to the city; stormwater fees, grants, solid waste, etc. Altogether, it added up to approximately a $40 million income to run the city.
Some specifics and the way they are figured:
Real estate transfer taxes: This tax is imposed at the rate of $1 on the first $1,000 and 10 cents on each additional $10 on any conveyance of real property when the value of the interest transferred exceeds $100.
Distilled Spirits—up to 22 cents per liter on package sales and up to 3 percent of the sale price of a drink on sales to the public;
Wine—up to 22 cents per liter; and
Malt Beverages—up to $6.00 per bulk container (no more than 15.5 gallons) to be paid by the wholesaler and up to 5 cents per 12 ounces when sold in bottles, cans or other containers.
A municipality may levy a business license tax on depository financial institutions (such as a bank.) The maximum rate of this tax is 0.25 percent.
Hotel-motel tax: a municipality may levy a hotel-motel tax at a rate of 3 percent or less or at a rate of 5, 6, 7, or 8 percent. (Yes, let the out-of-towner pay!)
Perhaps this gives you an idea of how a city, like Mulberry in the future, can operate without property taxes.
This material is presented with permission from Elliott Brack’s GwinnettForum, an online site published Tuesdays and Fridays. To become better informed about Gwinnett, subscribe (at no cost) at GwinnettForum.
This material is presented with permission from Elliott Brack's GwinnettForum, an online site published Tuesdays and Fridays. To become better informed about Gwinnett, subscribe (at no cost) at GwinnettForum
The City of Peachtree Corners recently honored Assistant City Manager Brandon Branham with an official proclamation for his years of leadership and service to the city.
Branham began his tenure in 2013 as finance director and was later promoted to assistant city manager and chief technology officer. In each of those roles, he’s played an instrumental part in guiding Peachtree Corners’ transformation from a suburban community into an internationally recognized hub of technology and innovation.
A decade of accomplishments
Among his many accomplishments, Branham spearheaded the development of the Curiosity Lab at Peachtree Corners, a 5G-enabled living laboratory and innovation center located within a 500-acre technology park.
Under his leadership, the city also achieved numerous national firsts in public sector technology, including the launch of Georgia’s first driverless shuttle system, the country’s first citywide C-V2X (cellular vehicle-to-everything) deployment and the first solar roadway installed on a public street.
“Brandon’s vision and commitment to innovation have positioned Peachtree Corners at the forefront of smart city development not just in Georgia, but across the nation,” said City Manager Brian Johnson. “His leadership has shaped the future of our city, and we are deeply grateful for his service.”
Partnerships and collaborations
Throughout his twelve-year career with the city, Branham emphasized collaboration between the public and private sectors, creating partnerships with tech companies and academic institutions to pilot scalable, real-world solutions.
His efforts have garnered numerous accolades for Peachtree Corners, including multiple Smart Cities awards and recognition for urban planning and intelligent mobility technologies.
New opportunities
Now, as Branham prepares to leave his role and move on to new opportunities, the City of Peachtree Corners “extends its heartfelt appreciation and best wishes for his continued success.”
“Brandon has left a lasting legacy,” Johnson said. “We look forward to seeing the impact he’ll continue to make in the smart city space and beyond.”
Although crime isn’t on the rise, and the Gwinnett County Police Department (GCPD) is fulfilling its role in fighting crime, the City of Peachtree Corners is asking residents, business owners and city stakeholders if they believe the city should form its own police department.
With over 100 people in attendance, City Manager Brian Johnson led the discussion about the future of policing in Peachtree Corners. He presented the findings from a survey conducted by the Center for Public Safety Management (CPSM), a nationally-recognized law enforcement consulting and training firm, as well as information about patrol officer staffing, response times, costs to tax payers and a potential timeline.
Ensuring public safety
Johnson kicked off his presentation by explaining that it is the duty of the mayor and city council to ensure public safety, including reviewing law enforcement.
“Maybe it needs to grow, maybe it needs to change its focus. But city council is the one that has the decision-making responsibility,” he said.
He was also adamant that this isn’t a done deal.
City Manager Brian Johnson at the May 8 public meeting; photo credit: Rico Figliolini
“I hit this point already, but I want to hit it again. This is the start of a conversation, a community conversation and feedback to council. There hasn’t been a decision,” he said. “Council has not received this presentation from me. They’re here to watch and learn from your feedback of this.”
Mayor Mike Mason was present at the meeting, along with all of the city council members except Eric Christ who was out of town and watching remotely.
Issues and obstacles
Johnson explained that the grounds for the inquiry were based on issues about communication, access to information and enforcement of city-specific ordinances. He cited an example where a city rule that private residences can’t be rented on a short-term basis like Vrbo or Airbnb wasn’t enforced by GCPD. An owner tried to circumvent the ordinance by only renting the outside of the house. A loud pool party ensued, and frustrated neighbors dialed 911.
“Officers showed up and they said, ‘We can’t enforce the city’s noise ordinance,’” Johnson said.
The first stage to fix this problem was creating the marshal program to bridge the gap between code enforcement and GCPD.
photo credit: Rico Figliolini
“[We thought] they would be able to enforce both local ordinance and state law, since they are a function of the city, and they could maybe be a force multiplier for Gwinnett since [marshals] don’t have to respond to 911 calls,” said Johnson.
But other issues arose shortly after the department was formed.
“We were still working towards getting that good balance, but we have been faced recently with a couple of things that make it harder for us,” said Johnson.
Seeking shared access
Instead of GCPD giving PTC marshals read-only, quick access to incident reports, dispatch calls and other information, the marshals department was required to file open records requests through the same process as any civilian.
“They were denied, as well as the city of Sugar Hill, [when] asked for the ability to see, not change, but see the computer-aided dispatch information, so that they would know where Gwinnett County police officers were; so that they could avoid stepping on their toes or maybe looking to support their efforts, and they haven’t been granted that,” said Johnson.
City Manager Brian Johnson; photo credit: Rico Figliolini
He added that the GCPD has video cameras on certain roadways that are used for various reasons, and law enforcement can use them when there’s crime in the area. Peachtree Corners marshals were denied access to those cameras.
“Conversely, we have a couple hundred cameras in the city, and we definitely want them to have access to them,” said Johnson. “So the frustration out of not being able to get that symbiosis between the marshals and police made us start thinking, all right, you know, is there another option?”
Community feedback
CPSM utilized data from GCPD to discern if Peachtree Corners could feasibly stand its own force. It also took into consideration crime trends, costs and many other factors. It recommended a 55-officer department, costing $12.1 million annually, with a $2.2 million upfront cost.
Comparing the two options to “renting vs. owning” the primary law enforcement agency in the city, Johnson presented pros and cons for each. Once the question-and-answer portion began, there was no obvious choice. Men and women, young and more advanced in age, had both similar and differing opinions.
From Brian Johnson’s PowerPoint presentation
One young man, who identified himself as a local small business owner named Alexander, argued that with artificial intelligence increasing the efficiency of administrative tasks, perhaps the city wouldn’t need a full 68-man department of civilians and sworn officers.
Some accused the city of devising a solution in need of a problem. Others were concerned that paying approximately $100,00 for a study was throwing good money after bad.
But at the end of it all, the city is continuing to seek feedback and is encouraging everyone to make informed decisions. The meeting was taped and is available on the city website along with Johnson’s PowerPoint presentation, a copy of the study done by CPSM and a survey.
As far as a timeline goes, city officials would like folks to take the summer to mull it over and come back in the fall to take another look at the proposal.
The City of Peachtree Corners’ finance department has been awarded a Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association of the United States and Canada (GFOA) for its 2024 financial year-end comprehensive annual financial report (CAFR).
The GFOA’s Certificate of Achievement is the highest form of recognition in governmental accounting and financial reporting, and its attainment represents a significant accomplishment by a government and its management.
It is the city’s seventh year of receiving the award and represents a significant accomplishment by the city’s finance department and its leadership.
According to a GFOA release, “The report has been judged by an impartial panel to meet the high standards of the program, which includes demonstrating a constructive ‘spirit of full disclosure’ to clearly communicate its financial story and motivate potential users and user groups to read the report.”
“We are pleased to again receive this honor,” said City Manager Brian Johnson. “Our finance department, and Finance Director Cory Salley, are to be commended for this achievement, as it is the highest form of recognition GOFA presents.”
A comprehensive annual report
The city’s finance department produces the CAFR each year and works with independent auditors to verify the city’s financial situation and standing.
“This prestigious award affirms Peachtree Corners’ dedication to exceeding basic requirements by producing comprehensive annual financial reports that reflect a strong commitment to transparency and full disclosure,” said Assistant City Manager Brandon Branham.
About the GFOA
The Government Finance Officers Association (GFOA), founded in 1906, represents public finance officials throughout the United States and Canada.
The association’s more than 20,000 members are federal, state/provincial and local finance officials deeply involved in planning, financing and implementing thousands of governmental operations in each of their jurisdictions. GFOA’s mission is to advance excellence in public finance.