CITY TAX LIMIT

UPPER LIMIT FOR YEAR-TO-DATE LOCAL INCOME TAX

Some localities have an UPPER LIMIT on Local Income Tax to be paid in
a Calendar Year.

Example:
                         Bradden County has 2% Tax Rate up to a MAXIMUM TAX of $300 per year.
                         Hardin County has a .5% Tax Rate with NO UPPER LIMIT.

         Code                                Name                                                Tax Rate                Tax Limit
         BRA                                Bradden County                                .02                                300
         HAR                                Hardin County                                .005                                

         When Employee's YEAR-TO-DATE LOCAL INCOME TAX for BRADDEN COUNTY reaches
         $300, no more Local Income Tax for this locality will be withheld. This balance is
         automatically reset to ZERO at Year End.