The most important incentive Blairsville and Union County offers is a favorable business environment. 

Because Union County is positioned in Tier 3 of the Job Tax Credit Program and is a member of a Joint Development Authority, manufacturers and some other businesses can receive a $1,750 job tax credit per employee off their corporate Georgia income taxes. A minimum of 15 new jobs must be created.

Credits are allowed for each full-time employee job for five years beginning with years two through six after the creation of the job. The credit cannot be more than 50% of the taxpayer's total state income tax liability for that taxable year. A credit claimed but not used in any taxable year may be carried forward for 10 years from the close of the taxable year in which the qualified jobs were established.

The BEST Program grants an enterprise that starts-up or expands a manufacturing facility in Union County, a state income tax credit of One (1) percent of the amount spent to build or expand the facility. The company must choose between the Job Tax Credit or the Investment Tax Credit.

An alternate investment tax credit is available for large projects only. For a $10-million minimum investment in Union County there is a 8% tax credit off Georgia Income Taxes.

Employers who provide child care, or contract with a child care facility, for employees are eligible for a state income tax credit of up to 50% of the direct costs of that care, with a 5 year carry forward.

Manufacturing machinery and equipment purchases/leases are 100% sales/use tax exempt if they go toward new, replacement or upgraded machinery which is "directly used" in product manufacturing. No increase in production capacity is required.

Equipment used directly for the handling and movement of tangible personal property in a new or expanding warehouse or distribution facility worth an additional $10-million or more is exempt from sales taxes.

Georgia law provides certain exemptions from ad valorem property tax for air/water pollution control equipment.

Electricity purchased for the direct use in manufacturing a product (Electricity used as a raw material) will be exempt from sales taxes when the total cost of the electricity makes up 50% or more of all the materials used in making the product.

A manufacturing project will likely qualify for State and Federally tax-exempt industrial development revenue bond ("IDB") financing. The Union County Development Authority will serve as a conduit for IDB's which should bear interest rates considerably below the Prime Rate, since the interest is exempt from Georgia income Tax, and from Federal Income Tax if the company:

The U. S. Dept. of Commerce, Economic Development Administration (EDA) includes Union County among its AREA DISTRESS listings as being eligible for Grants up to 50% of a project due to low Per Capita Income.  An additional 10% is allowed because we are served by the Georgia Mountains Regional Development Center, giving a total of 60%.

Blairsville and Union County have 100% Freeport. This means that all three classes of manufacturing inventories held in factories and warehouses in Union County are 100% exempt from Blairsville and Union County ad-valorem taxes. This is a local incentive approved by the voters 8/9/88 by Union County and 11/8/88 by the City of Blairsville and available to all manufacturers and many warehouses.

Georgia law provides a $10,000 homestead exemption for all owner-occupied housing from all county and school district taxes. In addition, there are additional exemptions based on income for homeowners aged 62 and over of various amounts. There is a $25,000 homestead exemption for disabled veterans.

Georgia's unemployment insurance law is the "Employment Security Law", which is administered by the Georgia Department of Labor. The tax rate for new employers is 2.7% imposed on the first $8,500 of wages paid to each employee in a calendar year. After three years of operation, a tax rate is computed annually based on the unemployment experience of the company.  This tax rate can decrease as low as 0.00% for companies which have established favorable records.

Timely paid state contributions will result in a 5.4% credit against the FUTA unemployment tax due the Federal Government. Unlike many other states, the Georgia Trust Fund for unemployment insurance was solvent by more than $1.8-billion in 2001. The maximum weekly unemployment benefit in Fiscal 2002-2003 was $295 for 26 weeks, one of the nation's lowest.

The three counties in the "Top of Georgia" area enjoy a relatively crime-free environment. A comparison of the number of Arrests For Crimes comparing Fannin, Towns, and Union Counties to Atlanta's Fulton County are shown below for 2001:

FAVORABLE ZONING

Regional planning and development functions for a 12-county area are provided by the staff of the Georgia Mountains Regional Development Center at Gainesville, 53 miles south, which provides regional planning and extensive assistance and guidance to local governments.

The University of Georgia Small Business Development Center (SBDC) Gainesville office offers professional consultants to provide management and technical assistance to business owners and prospective entrepreneurs. Consultants regularly visit and assist companies on-site. Help can include financial analysis, market strategy creation, procurement assistance and export assistance and business plan development. SBDC Consultants who serve Union County include: Ron Simmons or Paul Kreager, phone (770) 531-5681.