A. County Versus City Services: a Non-Exhaustive List1. Traditional county servicesa. Jailsb. Office of the Sheriff c. Courtsd. Roads2. Traditional city servicesa. Policeb. Parksc. Zoningd. Roads3. Property taxes pay for approximately 25% of total county revenueB. City Revenues1. Traditional city revenue itemsa. Business licensesb. Hotel taxesc. Ad valorem taxesd. HOST proceeds2. Unincorporated DeKalb residents are currently paying city revenue taxes as a "specialservices" line item on their tax bills. HOST proceeds in DeKalb offset the "specialservices" fee.C. Changes Resulting from Incorporation1. Any new city would still pay for certain county services and could (but is not requiredto) contract with other cities or counties (including DeKalb) for the continued provisionof services such as trash collection, fire, police, etc.2. A new city would take over current city revenue streams being collected by the county("special services").3. A new city must provide at least three services from a list of government services to beconsidered a city (such as police, zoning, etc.)D. Process of Incorporation1. By legislative rule, the process to form a city must take at least two years.2. A feasibility study (usually conducted by the Carl Vinson Institute) must be conducted.The cost of the study would range from approximately $20,000-$30,000, which fundsmust be raised by the community seeking incorporation (as opposed to being fundedby the Legislature).3. If legislation were passed by the General Assembly, it would likely be in the form of "general" (full General Assembly) as opposed to "local" (county delegation only)legislation.