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Municipal Revenue Administration Certificate Program

The Municipal Revenue Administration Certificate Program is provided by the Georgia Municipal Association. The program consists of multiple training classes to enlighten municipal employees and municipal officials on the different revenue sources and applicable laws in the administration and collection process.


Program Objectives

  • To increase the knowledge of all major components in property tax collection
  • To increase the knowledge of the different taxes and revenue sources
  • To equip local governments with the tools and resources needed in the administration of the various revenue sources
  • To increase professionalism through the empowerment of knowledge and skills
  • To develop skills necessary for maintaining high standards of professionalism to those we serve


Certificate Program

The Municipal Revenue Administration Certificate Program is available to municipal city managers, city clerks, finance officers, customer service staff and other municipal employees. Elected officials may also benefit from the classes. The curriculum may be modified as needed and additional courses may be added for current laws and trends.
 

Completion of Program

Upon completion of the required courses a Municipal Revenue Administration Certificate will be presented by the Georgia Municipal Association and a press release will be issued to the city and local media publication. Certificate holders will be recognized at GMA’s Annual Convention in Savannah.

This group of city officials completed the MRAC Program in February 2017 in Fitzgerald.
This group of city officials completed the MRAC Program in April 2017 in Helen.

Required Classes

Ad Valorem Tax 101
6 Credit Hours
Dallas - Oct 4
This course will examine tax classifications and codes reported on the tax digest including exemptions; the digest approval process; property assessments; appeals; setting the millage rate; taxpayer bill of rights; completing the PT 32.1 and five-year history. Course will provide a review of state law on ad valorem tax and special classes of property such as timber, mobile homes, motor vehicles, recording intangibles and real estate transfer. Distribution of Public Utility Tax, Sales Tax, E- 911 Prepaid Wireless Fees, Alternate Ad Valorem Tax (IRP), TAVT and Forest Land Assistance Grants will be reviewed in this class. Course will review collection and distribution methods by DOR and the reports used by counties in the distribution to municipalities along with tools and resources available.

Delinquent Tax Collection
6 Credit Hours
Dallas - Oct 11
This course will provide a step-by-step process in the collection of delinquent real and personal property taxes; issuing fi fa’s; tax liens; tips for identifying change of ownership; and a step-by-step process in the execution process for a legal tax sale. Course will review responsibilities after the sale of property; issuing tax deeds; redeeming property sold at sale and foreclosing the right of redemption. Participants will examine best practices and tips used for collecting delinquent taxes. Bankruptcy laws will be reviewed; steps to take once a bankruptcy is filed; and how to file the necessary forms with the bankruptcy court. The course will review laws on collecting delinquent taxes and utility accounts once a bankruptcy is filed.

Alcohol Excise Tax and License Fees
3 Credit Hours
Dallas - Oct 18
Review of alcohol excise tax and the licensing of the different alcohol classes including breweries, brewpubs and distilleries. Requirements for special events, private clubs and catered functions will be reviewed. Class participants will gain an understanding of the Georgia Alcohol and Tobacco Division’s responsibilities and process for obtaining a state alcohol license and handling complaints. This class will also highlight the requirements of SAVE & E-Verify as it relates to private businesses and public benefits.

Occupation Tax and Regulatory Fees
3 Credit Hours
Dallas - Oct 18
Overview of Georgia law on Occupation Tax and Regulatory fees. The course will review the different methods allowed for occupational tax license fees and provide information on regulatory fees and the issuance of permit fees. Course will also review insurance license fees, financial institution tax, and other tax relevant to this law. Class will offer tips on collection and tracking methods. The requirements of SAVE & E-Verify as it relates to private businesses and public benefits will also be highlighted.

Governmental Fund Revenue Sources 101
6 Credit Hours
Dallas - Oct 25
Overview of laws which allow local governments to impose taxes and fees not covered in other Municipal Revenue Administration classes: hotel-motel tax; insurance premium tax, franchise fees, excise tax rental vehicles, energy excise tax, user fees, grants, fines and other intergovernmental revenue. The UCA classification for each revenue source will reviewed. Class will review collection methods; best practices used for tracking and resources available in the collection process. Participants will learn how to create a revenue manual for their city.

Customer Service & Best Practices
6 Credit Hours
Dallas - Nov 1
Proper etiquette when dealing with customers and learn how to avoid problems with the customer through some proactive planning. Course will highlight tips and tools to help with a productive and positive workday. Learn about tools and resources available for offering customer service solutions. The class will include sharing of ideas and best practices from the Pro’s.
CONTACT INFORMATION
For more information on the MRAC Program, please contact: