Incentives

Low taxes and a lower cost of living enable you to do more with the money you make and maintain a higher standard of living. The staff of the Dalton–Whitfield County Joint Development Authority is eager to discuss business costs and incentives with site selectors as well as expanding industries and demonstrate why Dalton is better place for you to do business.

Our staff will work diligently with the appropriate professionals to identify state, local and utility incentive packages that makes doing business here a pleasure and gives your company a distinct advantage. For more information on state of Georgia incentives, please refer to the most recent Georgia Tax Incentives brochure.

Job Tax Credits

This program provides for a statewide job tax credit for any business or headquarters of any such business engaged in manufacturing, warehousing and distribution, processing, telecommunications, broadcasting, tourism, or research and development industries, but does not include retail businesses. The credit may be claimed for eligible new full-time, permanent jobs (a full-time job is defined as 35 hours or more per week).

To qualify for Job Tax Credits, 10 new jobs must be created and credit amount per eligible new job is $2500. This credit has been increased for 2011.

Certain areas of the City of Dalton and Whitfield County qualify for enhanced incentives and a business creating at least five net new jobs in this area would be eligible for a $3,500 tax credit. The eligible area is located in census tracts 4, 5.02, 10, 11, 12 and 13. Known as a Less Developed Census Tract, this map shows the areas eligible for enchances incentives.

Investment Tax Credits

The Investment Tax Credit allows a company that has operated an existing manufacturing or telecommunications facility, or a manufacturing or telecommunications support facility, in the state for the previous three years (36 months) to obtain a credit against income tax liability. The credit is available in reference to expenses directly related to manufacturing or providing  telecommunications services. Companies expanding must invest $50,000 to receive a 3 percent tax credit. That credit increases to 5 percent for recycling, pollution control, and defense conversion activities.

Generally, a taxpayer may not take both the job tax credit and the investment tax credit for the same project.

Quick Start

Maintaining an adept workforce is imperative for keeping your business successful in today’s ever-changing competitive environments. Your can nurture your personnel and empower your workforce by capitalizing on the tools and resources available in Georgia.

You can accelerate employee training and lower expenses by utilizing the customized job-specific training and orientation of Georgia’s nationally recognized Quick Start program. The program, administered by the Technical College System of Georgia, provides flexible, customized workforce training free-of-charge to qualified businesses in Georgia. Recognized by such publications as Expansion Management and Fortune, Quick Start has offered services ranging from company orientation to advanced manufacturing technology training to productivity enhancement. The program delivers training in classrooms, mobile labs or directly on the plant floor, wherever it works best for a company.

Georgia Work Ready

To successfully compete in a global economy, companies must have access to long-term, qualified labor pools. Georgia Work Ready was designed to build the nation's best workforce and ensure Georgia companies have the talent they need to stay ahead of the competition. In 2010, Whitfield County was certified Georgia Work Ready.

Georgia Work Ready can help you hire the best people and boost your bottom line. It's available at no cost for companies meeting minimum hiring requirements and is easy to access through the state's network of technical colleges. Georgia companies can implement Work Ready two ways - through job profiling and Work Ready Certificates. Work Ready job profiles identify the job tasks and skill levels necessary to be successful in any job. Companies match those profiles to employees' Work Ready Certificates - which measure core skills - to ensure the right person is placed in the right job every time.

On the Job Training (OJT)

The Georgia On the Job Training program reimburses employers for costs associated with training new employees. Funds are available to help employers hire and train a screened applicant through the Georgia Department of Labor. Employers use their own system to teach trainees the new skills necessary for successful permanent employment within their company. The training period can last up to 640 hours and reimbursement of trainee's wages range from 50% to 90%, depending on the size of the employer. This program allows dislocated workers to get trained in a skill that employers need while the Department of Labor pays for part of the wages.

Tax Exemptions

Sales and Use tax exemptions are available for a wide range of industries. Dalton exempts 20 percent of manufacturer’s inventory under the local option Freeport law. Effective January 1, 2012, Whitfield County exempts 100 percent of manufacturer's inventory.

Industrial Revenue Bonds (IRBs)

The Dalton-Whitfield County Joint Development Authority is authorized to issue both tax exempt and taxable industrial revenue bonds for projects that meet state and federal laws. It is a means of conduit financing that often provides the user with lower interest rates and allows for a negotiated investment payment in lieu of taxes.

New Market Tax Credits (NMTC)

The NMTC Program attracts investment capital to communities by permitting individual and corporate investors to receive a tax credit against their Federal income tax return in exchange for making equity investments in specialized financial institutions called Community Development Entities (CDEs). The credit totals 39 percent of the original investment amount and is claimed over a period of seven years (five percent for each of the first three years, and six percent for each of the remaining four years). The investment in the CDE cannot be redeemed before the end of the seven-year period. To preliminarily identify whether a property is eligible, visit the NMTC Mapping Tool.

To identify the incentives that your company may qualify for, please contact the Joint Development Authority Office at 706.278.7373 or  This e-mail address is being protected from spambots. You need JavaScript enabled to view it .